Key Facts:
- Minimum initial investment of USD 100,000.
- Permit valid for up to 10 years and renewable subject to meeting the applicable criteria.
- Minimum annual turnover of MUR 5 million from the 3rd year.
- Minimum annual turnover of MUR 8 million from the 5th year to qualify for renewal.
- The applicant carries out the business activity through a Mauritian company as an investor.
- Eligible family members may apply for Residence Permits as dependants.
Over the years, Mauritius has established itself as a leading business platform for international entrepreneurs seeking growth, stability and access to global markets. Setting up a company in Mauritius, combined with obtaining an Investor Occupation Permit, provides a structured framework for developing a local or international business while allowing the entrepreneur to live and work in Mauritius.
This comprehensive guide outlines the latest Investor Occupation Permit requirements, the key steps involved in setting up a company, the main legal structures available and the essential considerations for successfully establishing your business in Mauritius.
Why Start a Business in Mauritius?
In increasingly competitive markets, choosing the right business jurisdiction is no longer a simple logistical consideration: it can be a genuine driver of growth. Mauritius is naturally positioned for businesses seeking to expand between Europe, Africa and Asia. This is why many entrepreneurs choose to establish a company in Mauritius and benefit from the country's business environment.
One of Mauritius' key attractions is its 15% standard corporate income tax rate. Depending on the nature of the activity and the applicable conditions, specific regimes, exemptions or reliefs may affect the effective tax treatment.
Mauritius offers a structured legal framework, institutional stability and a broad network of international tax treaties. For companies targeting the African continent in particular, Mauritius can provide an attractive platform from which to structure regional or international operations.
This flexibility is also reflected in structures designed for international business, such as the Global Business Company (GBC). The applicable tax and regulatory treatment depends on the structure, the nature of the activity and the company's economic substance. For further information, please refer to our guide to taxation in Mauritius.
Setting Up a Company in Mauritius: Which Legal Structure Should You Choose?
Turning your project into reality in Mauritius starts with choosing the right legal structure. This decision depends on three main factors:
- Your target market (local or international).
- The nature of your business partners.
- Your legal and tax objectives.
Mauritian legislation provides a range of structures that can be adapted to the profile and objectives of your business.
Domestic Company
A Domestic Company is a company incorporated in Mauritius that may conduct business both locally and internationally. It can have overseas clients, invoice in foreign currencies and export services or products, while remaining subject to the applicable Mauritian laws and regulations.
Global Business Company (GBC)
A Global Business Company (GBC) is primarily intended for international activities and must be managed and controlled from Mauritius. It is commonly used for certain investment, holding or cross-border activities and is also regulated by the Financial Services Commission.
Société Civile
A Société Civile is mainly used for holding and managing assets, particularly real estate, with a contractual structure adapted to the needs of its partners.
Investor Occupation Permit: Who Is Eligible?
The Investor Occupation Permit allows a foreign national to live and work in Mauritius in connection with their investment activity. It is a combined residence and work permit that may be granted for a period of up to 10 years, subject to meeting the applicable eligibility criteria.
Under the 2026 reform, the minimum initial investment applicable to the Investor category is USD 100,000.
Beyond the initial investment, the revised framework places greater emphasis on the economic performance of the business. From the third year of registration, the company must generate a minimum annual turnover of MUR 5 million. From the fifth year, the minimum annual turnover increases to MUR 8 million in order to qualify for renewal of the permit.
For Innovative Start-ups, specific performance indicators are expected to apply. The detailed requirements for such projects should be checked against the guidelines in force at the time of application.
Eligible family members of the investor may also apply for Residence Permits as dependants, subject to the applicable requirements.
Starting a Business in Mauritius: A Multi-Step Process
Setting up a company in Mauritius involves more than a simple administrative formality. It is a broader project involving several interdependent steps that need to be completed in the correct order.
The process begins with a strategic assessment of the project and the selection of the most suitable legal structure. The company must then be incorporated and registered with the relevant Mauritian authorities. Once the company has been established, the banking process and the Investor Occupation Permit application must be coordinated in order to meet the applicable requirements, including the USD 100,000 initial investment.
The post-permit phase also involves a number of ongoing obligations, including the possible recruitment of local employees, relevant registrations, accounting and statutory compliance, and obtaining sector-specific licences depending on the nature of the business, such as tourism, technology or trading activities.
A delay at any one stage, such as difficulties opening a bank account or an incomplete permit application, can hold up the entire project. Professional support can therefore help avoid sequencing errors and secure each stage of the process.
Average Timeframe: From Starting the Project to Obtaining the Permit
As a general indication, allow approximately two to four months to structure the company, progress through the banking procedures and complete the Investor Occupation Permit process. Timelines may vary depending on the applicant's profile, the bank, the proposed activity and the authorities involved.
Set-Up Costs and Recurring Expenses
The overall budget should take into account incorporation and registration costs, professional fees, the required initial investment of USD 100,000 and the recurring costs associated with operating and maintaining the company in good standing, including accounting, statutory obligations, possible registered-office or domiciliation costs, licences and other expenses specific to the activity.
Taxation of a Mauritian Company for a Foreign Business Owner
For a foreign entrepreneur, it is important to distinguish between the taxation of the Mauritian company and the personal taxation of its owner or director.
In Mauritius, the standard corporate income tax rate is 15%, subject to any specific regimes, exemptions, credits or conditions that may apply depending on the nature of the activity.
The personal tax position of the business owner depends in particular on their tax residence, the nature of the income received and any applicable double taxation agreement between Mauritius and their country of tax residence. An individual assessment is therefore recommended before implementing a structure or distributing income.
For a more detailed overview, please refer to our complete guide to taxation in Mauritius.
How expat.mu Secures Your Business Set-Up Project
Setting up in a new country is an exciting venture that requires a thorough understanding of local procedures. Expat.mu acts as your trusted partner, providing tailored support to secure every stage of your relocation and business set-up in Mauritius.
Our added value lies in a comprehensive and structured approach that turns administrative complexity into a smooth and reassuring process. From the outset, we carry out an in-depth assessment of your overall project to identify the legal and tax options best suited to your profile. We then connect you directly with our network of trusted partners (such as Legalys and licensed accountants) to help ensure that your company's legal documentation is compliant.
Expat.mu takes care of the careful preparation and compilation of your application with the relevant Mauritian authorities to obtain your residence and work permit. Beyond obtaining the Investor Occupation Permit, we remain by your side during the post-incorporation phase to assist with recruitment, insurance and the search for suitable business premises.
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