Investor’s Permit

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An Investor’s Permit is granted to all foreign nationals who wish to start a business or invest in Mauritius. As an association or body of person, wether corporate or incorporate, the control or management of which is vested in persons who are non citizen.

But does not include a small entreprise or handicraft entreprise registered under the repealed small entreprises and handicraft development authority act.

Once your application is approved, you will be granted an Occupation Permit, which allows you to work and reside in Mauritius.

Companies in which investment will be made must be registered and incorporated under the laws of Mauritius.

Additional Information
As an investor, you have several options when structuring your investment in Mauritius, mainly depending on the type of activity you wish to carry out and the geographical area of operation. These include :

A Global Business Company (GBC) allows you to be a tax resident in Mauritius. You are permitted to conduct businesses with entities both outside and within Mauritius.

Your benefits:

  • Access to Mauritius’ extensive network of Double Taxation Avoidance Agreements
  • No capital gains tax
  • No withholding taxes on royalties and dividends
  • No estate duty or inheritance tax
  • 3% of taxes on certain types of revenues

Authorised Company
An Authorised Company is often used as an investment company for High Net Worth Individuals. You operate as a non-resident, and therefore do not pay taxes and cannot access Mauritius’ tax treaty network. The type of company is required to be controlled and managed outside of Mauritius. It is required to conduct the main part of its business outside of Mauritius.

Your benefits:

  • No taxes paid in Mauritius on foreign revenues
  • No minimum capital requirement
  • Strict confidentiality
  • No withholding tax on dividends, interest and royalties
  • No local auditing filing obligations
  • No local director/shareholder required

Domestic Company
A Domestic Company is a ‘small private company’ incorporated under the laws of Mauritius and whose turnover is less than €1.25 million. It permits you to be a tax resident in Mauritius, allowing you to conduct business with local, non-local residents of Mauritius.

Your benefits:

  • Access to Mauritius’ extensive network of Double Taxation Avoidance Agreements
  • No minimum stated capital requirement

A trust is set up as part of a long-term wealth management strategy, helping preserve wealth across generations.

Your benefits:

  • No registration required for the deed of trust
  • May hold a GBC license
  • Access to Mauritius’ extensive network of Double Taxation Avoidance Agreements
  • Administered by a qualified trustee
  • Asset protection


To be eligible for an Investor’s Permit, you must meet the following requirements

  • To be eligible for an Investor’s Permit, you must be the Shareholder of a company incorporated in Mauritius.
  • The applicant is responsible for ensuring that he obtains all relevant permits and licenses with the local authorities.
  • Applicants cannot be suffering from a communicable disease that presents a threat to the general public.
  • Applicants will be asked to arrive in Mauritius on a Business Visa valid for 90 days.

You must also meet one of the following requirements:

  • Capital Investment
    You must make an initial investment of €90,000 ($100,000) and your business activity must generate an annual turnover of at least €50,000 ($55,000) for the first year, and a cumulative turnover of at least €250,000 ($270,000) for the following two years.
  • Net Asset Value
    If you are an existing investor with a net asset value of at least €90,000 ($100,000) and a cumulative turnover of €300,000 ($325,000) over the course of the preceding 3 years, with a turnover of at least €50,000 ($55,000) in any given year.
  • Inheritance of business
    If you have inherited a business resulting from the death or incapacity of the previous investor, provided that the company’s net asset value is at least €90,000 ($100,000) and has generated a cumulative turnover of €300,000 ($325,000), with a turnover of at least €50,000 ($55,000) in any given year.
  • High-tech machinery and equipment
    If your €90,000 ($100,000) investment includes high-tech machinery and equipment, you must transfer a minimum of €22,500 ($25,000) and the remaining balance in terms of high-tech machinery and equipment.
  • Research & Development (R&D)
    If you are an investor who seeks to conduct Research & Development (R&D) in innovative sectors, you are eligible to apply for an Innovator Occupation Permit. R&D must constitute at least 20% of your total operational expenditure during the research phase. Applicants who are eligible to apply for this permit are required to make an initial investment of €36,000 ($40,000).

* It is mandatory for you to have a valid return ticket.

*All foreign travelers entering Mauritius are required to possess a passport valid for at least 6 months following your departure date from Mauritius. We strongly recommend that you have unused visa pages, allowing for necessary stamps upon arrival and departure. We also urge you to check if you require a separate transit visa for any connections on your way to Mauritius.


Applicants can opt to have their applications analysed by an immigration expert at an additional fee, which will depend on your investment type.

The fees include the following:

  • Consultation and guidance fees. Based on your project, our experts will determine the best structure formation for your investment.

There are mandatory government-imposed fees for the issuance of the permit:

  • For a period of up to 3 years: €500 ($535)
  • Permit renewal: €125 ($135)

Local authorities may apply additional mandatory fees, which will vary based on the license required by the Business you will be investing in. Please note that additional fees will also be required, such as Operating License, Trademark registration, Data Protection, etc.