About Services Enterprise Solutions Financial Institutions Private Clients Fintech Solutions UAE Offering Insights Case Studies Jurisdiction Finder Contact
EN | FR | ES | ZH | DE

Private Clients

Residency in the Indian Ocean's Most Prestigious Jurisdiction

The Mauritius Investor Occupation Permit grants qualifying individuals and their families the right to live and work in Mauritius, providing a legitimate, tax-efficient residency with access to one of the world's most liveable destinations.

Overview

What is the Investor Occupation Permit?

The Mauritius Investor Occupation Permit (IOP) is a combined work and residence permit issued by the Economic Development Board (EDB) to qualifying investors who make a substantive investment in Mauritius, either through the acquisition of qualifying real estate or through the establishment of or investment in a Mauritian business. The IOP grants the holder and their immediate family the right to live, work, and reside in Mauritius for an initial period of ten years, renewable thereafter.

Mauritius's tax regime is one of the most compelling in the world for internationally mobile high-net-worth individuals. The country operates a territorial tax system, meaning that only Mauritius-source income is subject to tax. Foreign-source income, including investment returns earned outside Mauritius, is not taxed at the personal level. Additionally, Mauritius imposes no capital gains tax, no inheritance or estate tax, and no wealth tax, making it an exceptionally efficient base for families managing global investment portfolios.

Tax residency in Mauritius is achieved by spending 183 days or more in the country in a given tax year, or by satisfying an alternative domicile test. Once tax resident, the IOP holder's foreign-source income is entirely outside the Mauritius tax net, and their Mauritius-source income is subject to the country's flat income tax rate of 15%.

Aurevya advises IOP applicants through every stage of the process, from initial eligibility assessment and investment structure design, through EDB application preparation and due diligence documentation, to tax residency planning and ongoing compliance in Mauritius and the client's country of origin.

$375K
Minimum Investment Threshold
A minimum investment of USD 375,000 in qualifying real estate or a Mauritius business is required to qualify for the Investor Occupation Permit.
10
Year Renewable Permit
The IOP is granted for ten years and is renewable, providing long-term residential security for investors and their families.
0%
Tax on Foreign-Source Income
Mauritius imposes no tax on foreign-source income, and no capital gains, inheritance, or wealth tax, making it one of the world's most tax-efficient residency jurisdictions.

Key Features

What the IOP Delivers

01
10-Year Renewable Permit
The IOP provides long-term residential security, initially valid for ten years and renewable thereafter, providing the holder with a stable, credible residency without annual renewal burdens.
02
Family Coverage
The IOP holder's spouse and dependent children are included under the permit, enabling the entire family to live, work, and study in Mauritius without the need for separate immigration applications.
03
Tax Residency Eligibility
Mauritius tax residency, triggered by 183 days' presence, brings the country's highly favourable territorial tax system into play, with no tax on foreign-source income and no capital gains, inheritance, or wealth tax at the personal level.
04
Real Estate Investment Route
The IOP can be obtained through the purchase of qualifying Mauritius real estate, such as Integrated Resort Scheme (IRS), Real Estate Scheme (RES), Smart City, or Ground+2 developments, at a minimum value of USD 375,000.
05
Business Investment Route
Alternatively, the IOP can be obtained by investing in or establishing a Mauritius business, with a minimum investment of USD 375,000 in the entity's capital. This route is particularly attractive for entrepreneurs and business owners who wish to establish a genuine operational presence in Mauritius.
06
Permanent Residency Pathway
After three years of continuous residence under an IOP, holders may apply for Permanent Residence Status, providing indefinite right of residence in Mauritius and cementing the family's long-term connection to the island.

Process

How It Works

01

Eligibility Assessment

We assess the applicant's eligibility for the IOP, considering the source and nature of the investment, the applicant's personal circumstances, their home country tax position, and whether the real estate or business investment route is more appropriate.

02

Investment Structure Design

The qualifying investment is structured to meet EDB requirements, whether through the selection of qualifying real estate, the establishment of a new Mauritius business, or investment in an existing entity. Tax efficiency and succession considerations are incorporated from the outset.

03

EDB Application Preparation

A comprehensive application is prepared for submission to the EDB, including the investment documentation, business plan (where applicable), proof of funds, personal background documentation, and all required KYC materials. Aurevya manages the full preparation and submission process.

04

Due Diligence & Documentation

The EDB conducts its own due diligence on the applicant. Aurevya co-ordinates the provision of all required documentation and liaises directly with the EDB throughout the review process, managing any queries and ensuring timely responses.

05

Permit Issuance

Upon approval, the IOP is issued and the holder and their family obtain the right to reside in Mauritius. Aurevya assists with any practical steps required upon arrival, including registration with the relevant authorities and opening of personal banking accounts.

06

Tax Residency Planning

Aurevya's tax advisory team prepares a comprehensive tax residency plan, analysing the implications of Mauritius tax residency in the context of the client's home country obligations, designing a day-count strategy, and co-ordinating with domestic advisers to manage the transition from one tax residency to another.

Practical Considerations

Requirements & Eligibility

Investment & Immigration Requirements

  • Minimum investment of USD 375,000 in qualifying real estate or a Mauritius business
  • Investment must be in the applicant's name or through a qualifying entity
  • Applicant must demonstrate a clean criminal record
  • Proof of source of funds required for the qualifying investment
  • Medical insurance coverage required for all family members included in the permit
  • Permit must be renewed before expiry, ongoing compliance with permit conditions required
  • Permanent Residence Status available after 3 years of continuous residence

Tax & Residency Considerations

  • 183 days' presence in Mauritius required for tax residency in a given tax year
  • Exit from previous tax residency must be managed carefully to avoid dual tax residency obligations
  • Home country CRS reporting obligations may continue to apply depending on domicile and citizenship
  • Mauritius source income subject to flat income tax at 15%, foreign-source income is entirely exempt
  • No Mauritius capital gains, inheritance, estate, or wealth tax at the personal level
  • Mauritius participates in CRS, financial account information is exchanged with home country tax authorities

Common Questions

Frequently Asked Questions

The IOP is available to any non-citizen investor who makes a qualifying investment in Mauritius, either through the purchase of qualifying real estate (minimum USD 375,000) or through investment in a Mauritius business (minimum USD 375,000 in paid-up capital). Applicants must have a clean criminal record and demonstrate a legitimate and documented source of funds for the investment. There is no requirement to be from any particular country, the programme is open to nationals of all jurisdictions subject to the EDB's standard due diligence process.
The minimum qualifying investment is USD 375,000, applicable to both the real estate route and the business investment route. For real estate, the investment must be in a property within a scheme approved by the EDB (such as an Integrated Resort Scheme, Real Estate Scheme, Smart City, or Ground+2 development). For business investment, USD 375,000 must be invested in the paid-up capital of a qualifying Mauritius business. Additional costs, professional fees, registration costs, and property transfer costs, should be factored into the total budget.
Yes. The IOP holder's spouse and dependent children (up to age 24 if in full-time education) can be included in the permit application, providing the entire immediate family with the right to reside, work (for the spouse), and attend school in Mauritius. No separate immigration application is required for family members included in the main IOP application. Parents and other extended family members are not included under the IOP but may be eligible for other long-stay permits or visitor visas depending on circumstances.
The EDB typically processes IOP applications within 5–10 business days of receiving a complete application, provided all documentation is in order. The preparation phase, compiling the application, structuring the investment, and obtaining all required documentation, typically takes 4–8 weeks depending on the client's circumstances and the route chosen. Aurevya's streamlined preparation process and established EDB relationship helps to minimise preparation time and avoid delays caused by incomplete submissions.
Mauritius operates a territorial tax system, only income arising in Mauritius is subject to personal income tax at the flat rate of 15%. All foreign-source income, including investment returns, dividends, capital gains, rental income, and business income earned outside Mauritius, is entirely exempt from Mauritius personal income tax. Additionally, Mauritius imposes no capital gains tax, no inheritance or estate tax, no gift tax, and no wealth tax. For internationally mobile high-net-worth individuals managing global investment portfolios, this combination makes Mauritius one of the most tax-efficient personal residency jurisdictions available.
This is one of the most important questions to address before relocating to Mauritius. Tax obligations in your home country depend on your domicile, citizenship, and the specific tax rules of that country. Some countries, including the USA, tax their citizens on worldwide income regardless of where they reside. Others apply exit taxes on departure. Mauritius's CRS participation means that financial account information held in Mauritius will be reported to your home country's tax authority. Aurevya always advises clients to obtain comprehensive home country tax advice before establishing Mauritius tax residency, and we co-ordinate seamlessly with your domestic tax advisers to manage the transition.

Continue Exploring

Related Services

Single Family Office
For IOP holders who want to consolidate their wealth management within a dedicated Mauritius-based family office, the SFO is the natural complement to an IOP residency strategy.
Learn More →
Trusts
A Mauritius trust provides the ideal holding structure for the investment assets of an IOP resident, combining tax efficiency, asset protection, and succession planning in a single vehicle.
Learn More →
Succession Planning
Establishing Mauritius residency is only one element of a comprehensive wealth plan, our succession advisory ensures your assets are structured for the long term.
Learn More →

Make Mauritius Your Home

Our private client advisers will guide you through every stage of the IOP application and help you build a tax-efficient life in one of the world's most beautiful jurisdictions.

Request a Consultation