Mauritius offers an Investor Permit for a minimum investment of $50,000 — exactly at the threshold of this guide. The permit is valid for 10 years and requires no minimum physical presence. Mauritius is a stunning Indian Ocean island with a high quality of life, English as an official language, and a favorable tax environment. Citizenship is available after 2 years for exceptional investors or 7 years for standard residents.
Pros & Cons
Pros
Exactly at $50K threshold — 10-year permit
No minimum physical presence requirement
Stunning Indian Ocean island — beaches, lagoons, coral reefs
English official language — easy communication
Favorable tax environment — no capital gains tax, no inheritance tax
High quality of life — safe, stable, developed
Citizenship after 2 years (exceptional) or 7 years (standard)
Register your business in Mauritius: Register a company with the Registrar of Companies. Cost: ~$500–$1,000. The process takes 1–3 business days. You'll need to demonstrate $50,000 in investment capital.
Apply for Investor Permit at EDB: Submit your application to the Economic Development Board (EDB) with company registration, proof of $50,000 investment, business plan, and passport. Processing time: 1–2 months.
Open a Mauritian bank account: Open a business bank account at a Mauritian bank (MCB, SBM, or AfrAsia). Required to demonstrate investment capital and receive business income.
Establish your presence (optional): Mauritius has no minimum stay requirement, but many investors choose to spend time on the island. Port Louis and Grand Baie are popular with expats.
Apply for citizenship after 2–7 years: Exceptional investors (significant job creation, large investment) may apply after 2 years. Standard residents apply after 7 years. Apply at the Ministry of Internal Affairs.
Requirements Checklist
Make a minimum investment of $50,000 in a Mauritian business
The business must be registered with the Mauritius Revenue Authority (MRA)
Apply for the Investor Permit at the Economic Development Board (EDB)
After 2 years (exceptional) or 7 years (standard), apply for citizenship
Tax System
Tax System
Mauritius has a 15% flat corporate income tax and 15% personal income tax. No capital gains tax, no inheritance tax, no withholding tax on dividends for non-residents. Mauritius has an extensive double taxation treaty network (45+ treaties). The Global Business License (GBL) structure offers effective tax rates as low as 3% for qualifying international businesses.
Frequently Asked Questions
What counts as a qualifying investment in Mauritius?
The $50,000 investment must be in a Mauritian business registered with the Mauritius Revenue Authority. Qualifying investments include company formation, business acquisition, and certain property investments. The Economic Development Board (EDB) provides guidance on qualifying investments.
Does Mauritius have capital gains tax?
No — Mauritius has no capital gains tax. There is also no inheritance tax, no withholding tax on dividends for non-residents, and no stamp duty on share transfers. This makes Mauritius very attractive for investment holding structures.
What is the quality of life like in Mauritius?
Mauritius has a high quality of life — it consistently ranks as one of the best places to live in Africa. The island has excellent infrastructure, healthcare, and education. The climate is tropical with warm temperatures year-round. English is widely spoken.