{"id":"mauritius-rbi","name":"Mauritius Residency","type":"RBI","status":"operational","country":"Mauritius","country_code":"MU","url":"https://www.mirabelloconsultancy.com/immigration/residency-by-investment-in-mauritius","min_investment":{"amount":375000,"currency":"USD","route":"Real-estate investment"},"qualification_basis":"investment","investment_routes":[{"name":"Residency by Property Purchase","type":"Real Estate Purchase","min":375000},{"name":"Investor Occupation Permit (USD 50,000)","type":"Business Investment","min":50000},{"name":"Investor Occupation Permit (USD 100,000)","type":"Business Investment","min":100000},{"name":"Self-Employed Occupation Permit","type":"Professional Services","min":0}],"family_pricing":{"investment_covers_family":true,"single_applicant":375000,"family_up_to_4":375000,"model":"single-investment-covers-family","included_members":"spouse + dependent parents + children under 24","notes":"One USD 375,000 property (IRS/RES/PDS scheme) covers the investor + spouse + dependent parents + children under 24; residence permit valid as long as the property is owned; property is rentable. Per-permit/registration fees. (unverified)","source_url":"https://edbmauritius.org","verified_date":"2026-06-06"},"processing_time":"2–6 months","processing_time_basis":"practice","processing_time_note":"No official processing time is published by the government; this is Mirabello practice experience.","visa_free_count":null,"passport_index_rank":null,"key_destinations":null,"travel_access":null,"minimum_stay":"No strict minimum stay requirement for property route. Occupation Permit holders should maintain primary residence in Mauritius. Retired non-citizen permit: no presence rule appears in the official texts read (see retirement_routes.retired_non_citizen).","tax_note":"income tax: individual rate: Progressive. Income year starting 1 July 2025: 0% on the first Rs 500,000 of chargeable income, 10% on the next Rs 500,000, 20% on the remainder (Finance Act 2025 s.26(y)), plus for income year 2025/26 a 15% Fair Share Contribution above Rs 12 million (Finance Act 2025 s.26). From the income year starting 1 July 2026: 0% on the first Rs 500,000, 10% on the next Rs 500,000, 20% on the next Rs 11 million and 35% on the remainder above Rs 12 million (Finance Act 2026, Act 14 of 2026, s.7(v); enacted 13 August 2026). Finance Act 2026 s.7(b) deletes the extension of the Fair Share Contribution to two further income years.; first bracket: First MUR 500,000 of chargeable income at 0% (from 1 July 2025); foreign income: Foreign-source income NOT taxed unless remitted to Mauritius. Non-domiciled residents can structure to avoid Mauritius tax on overseas income entirely.; notes: Mauritius operates a territorial/remittance-based tax system. Only Mauritius-sourced income and foreign income remitted to Mauritius is taxable.; verified date: 2026-10-11; CGT: ZERO — no capital gains tax in Mauritius; wealth tax: ZERO — no wealth tax; inheritance tax: ZERO — no inheritance or estate tax (unverified)","path_to_citizenship":{"general":"Naturalisation: residence in Mauritius for the 12 months immediately before applying plus aggregate periods of at least 5 years within the preceding 7 years (Mauritius Citizenship Act, s.9); the Minister may accept 2 years' continuous residence for an investor of at least USD 500,000 (s.9(3))","commonwealth":"Registration for Commonwealth citizens (Mauritius Citizenship Act, s.5): 5 years' residence, or a shorter period of not less than 12 months at the Minister's discretion","requirements":"good character, intention to reside in Mauritius, basic language proficiency","dual_citizenship":"Mauritius permits dual citizenship — no requirement to renounce previous nationality","source_url":"https://dha.govmu.org/Documents/Legislations/Mauritius%20Citizenship%20Act%20as%20amended%202022.pdf","verified_date":"2026-10-03"},"highlights":["Favourable tax regime","Lifestyle appeal"],"atomic_answer":"Mauritius grants residency from a USD 375,000 real-estate investment, with renewal tied to property ownership. It pairs lifestyle appeal with a favourable tax regime and is popular with internationally mobile families.","fees":{"due_diligence":null,"processing":null,"interview":null,"certificate":null,"application_main":null,"application_dependent":null,"notes":"Mauritius has among the lowest government fees of any residency programme globally. The main cost is the property investment or business capital itself. No government contribution or donation required.","other":{"annual_permit_fees":"Minimal — no significant ongoing government fees beyond initial application","notes":"Mauritius has among the lowest government fees of any residency programme globally. The main cost is the property investment or business capital itself. No government contribution or donation required."}},"last_updated":"2026-09-19","data_freshness":{"verification_confidence":67,"last_verified":"2026-09-19","last_corroborated":"2026-10-01","fields_tracked":6,"stale_fields":0,"fields_with_homepage_only_source":6},"mirabello_index":{"composite":76.5,"rank_overall":31,"rank_in_type":24,"scores":{"cost":63,"speed":96,"tax":70,"family":100,"stability":65},"confidence":0.71},"regulatory_status":{"fatf_list":null,"eu_tax_list":null,"us_sanctions":null,"oecd_crs_high_risk_scheme":false,"as_of":"2026-06","status":"not listed on FATF, EU tax, US OFAC, or OECD CRS-risk lists"},"processing_stages":["1. Select investment route (property purchase or Occupation Permit)","2. Property route: identify and purchase qualifying property in approved scheme","3. Occupation Permit route: prepare business plan, incorporate Mauritius company, deposit investment capital","4. Gather documentation (passport, police clearance, bank statements, proof of investment)","5. Submit application to EDB (Economic Development Board)","6. EDB review and due diligence","7. Approval and permit issuance","8. Register with immigration authorities","9. Obtain Mauritius National ID card (for long-term residents)"],"required_documents":null,"biometric_enrolment":null,"dependant_additions":null,"nationality_naturalisation":null,"region":"Africa","family":{"id":"mauritius-rbi","country_code":"MU","family_model":"included_at_application","relatives":{"spouse":{"eligible":true,"unmarried_partner":true,"same_sex":null,"min_age_inclusive":null,"conditions":"Statute: 'spouse' (Immigration Act 2022 s.8(1)(d)(ii)). EDB PDS Guidelines: 'spouse or common law partner' (secondary source says opposite-sex common-law partner). Morality certificate required for the spouse."},"children":{"eligible":true,"max_age_inclusive":null,"age_rule_text":"Statute (s.1): 'dependent child' = child, stepchild or lawfully adopted child who is wholly dependent, unmarried and not engaged in any gainful activity - no age cap. EDB PDS Guidelines list a child/stepchild/adopted child 'and who is pursuing full-time education' with footnote '*child up to the age of 24' (ambiguous whether inclusive of 24).","age_measured_at":null,"adult_child_max_age_inclusive":null,"adult_child_conditions":"Wholly dependent, unmarried, not in gainful activity (statute); guidelines tie the over-18 child to full-time education and the up-to-24 footnote. Morality certificate required for dependants aged 18+.","step_adopted":"Stepchildren and lawfully adopted children covered.","disabled_child_any_age":null,"age_bands_for_fees":[]},"parents":{"eligible":true,"min_age_inclusive":null,"dependency_required":null,"extra_cost":null,"conditions":"Statute s.8(1)(d)(ii) names 'parent or other dependent' of the property purchaser; EDB PDS Guidelines document list instead names 'wholly dependent next-of-kin' and does not list parents explicitly. Dependency test for parents not stated in the statute."},"grandparents":{"eligible":null,"conditions":"Possibly within 'other dependent' (statute) / 'wholly dependent next-of-kin' (guidelines)."},"siblings":{"eligible":null},"other":{"eligible":true,"conditions":"'Other dependent' / 'wholly dependent next-of-kin'."}},"timing":{"together_with_main_applicant":true,"add_later":null,"add_later_conditions":"Application is made 'in favour of himself/herself and dependents' (PDS Guidelines). Later addition not addressed. A dependant cannot qualify by buying property in their own right under the same section (secondary summary of EDB guidance).","add_later_deadline":null,"after_approval_births_marriages":null,"age_out_during_processing":null},"costs":{"currency":"USD","contribution_includes_family":"One property of at least US$375,000 (PDS/IRS/RES/Smart City) covers the purchaser and eligible dependants; no per-dependant capital.","per_category":{"spouse":null,"child_under_18":null,"child_18_plus":null,"parent":null},"government_fees":[],"due_diligence_per_adult":null,"notes":"No government fee for PDS-route dependants was found in the PDS Guidelines. A US$400 per dependant permit fee appears in EDB Occupation Permit guidelines (a different permit) and an older passport-office document cites a higher figure - neither is established for property-route dependants. The residence permit of a dependant cannot exceed that of the main holder (EDB guidance relayed by search)."},"dependants_status":{"residence_obligation":"Permit stays valid while the purchaser holds the qualifying residential property.","work_rights":"Dependent permit does not allow work (broker sources; not verified from official text).","independent_after":null,"citizenship_path":"none stated","if_principal_divorces_or_dies":null},"verification":"single-authority verified","confidence":{"authority":0.8,"freshness":0.7,"textual_clarity":0.6},"evidence":[{"field":"relatives (spouse, dependent child, parent, other dependent)","basis":"Immigration Act 2022 s.8(1)(d)(ii), (e)(ii), (f)(ii); s.1 'dependent child'","source_url":"https://sherloc.unodc.org/cld/uploads/res/document/mus/2007/immigration_act_html/Immigration-Act-2022.pdf","source_tier":"A_primary_legislation","verified_date":"2026-10-09"},{"field":"age 24 footnote; spouse or common-law partner; application for dependants; morality certificates","basis":"EDB Property Development Scheme Guidelines (Dec 2024) - residence permit section","source_url":"https://edbmauritius.org/wp-content/uploads/2024/05/Guidelines-PDS.pdf","source_tier":"B_official_guidance","verified_date":"2026-10-09"}],"conflicts":[{"field":"relatives.children.max_age","kb":"children under 24","official":"Statute: no age cap but must be wholly dependent, unmarried, not in gainful activity; EDB guideline footnote 'up to the age of 24' tied to full-time education","resolution":"Both recorded; number left null (inclusive/exclusive of 24 unclear)."},{"field":"relatives.parents","kb":"dependent parents included","official":"Statute names parents; EDB PDS document checklist names only 'wholly dependent next-of-kin'","resolution":"Statute used (parents eligible, test unclear)."}],"gaps":["Dependant permit fees on the property route unknown","Add-later and births after grant not stated","Age basis (application/approval) and age-out rule not stated","Work rights, divorce/death consequences not read from official text"],"last_checked":"2026-10-09"},"provider":"Mirabello Consultancy","source":"Mirabello Consultancy","verified_by":"Mirabello Consultancy (IMC member, ACAMS certified)","book_a_consultation":"https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation","terms":"https://www.mirabelloconsultancy.com/ai","disclaimer":"Provided by Mirabello Consultancy Ltd. for general information only, indicative and subject to change without notice; not legal, financial, tax, or immigration advice, nor an offer or solicitation. Programmes are operated and governed solely by the respective sovereign governments. No warranty of accuracy or completeness; Mirabello accepts no liability for reliance on this information. © Mirabello Consultancy Ltd. This data and its selection, structure and provenance are Mirabello's proprietary compilation — permitted for interactive, attributed use only; systematic bulk extraction, scraping, or redistribution to rebuild a competing dataset is prohibited (acceptable-use terms: https://mcp.mirabelloconsultancy.com/v1/terms). Terms: https://www.mirabelloconsultancy.com/ai","data_updated":"2026-10-16T19:17:12.150Z","government_fees":"see schedule","tax":"income tax: individual rate: Progressive. Income year starting 1 July 2025: 0% on the first Rs 500,000 of chargeable income, 10% on the next Rs 500,000, 20% on the remainder (Finance Act 2025 s.26(y)), plus for income year 2025/26 a 15% Fair Share Contribution above Rs 12 million (Finance Act 2025 s.26). From the income year starting 1 July 2026: 0% on the first Rs 500,000, 10% on the next Rs 500,000, 20% on the next Rs 11 million and 35% on the remainder above Rs 12 million (Finance Act 2026, Act 14 of 2026, s.7(v); enacted 13 August 2026). Finance Act 2026 s.7(b) deletes the extension of the Fair Share Contribution to two further income years.; first bracket: First MUR 500,000 of chargeable income at 0% (from 1 July 2025); foreign income: Foreign-source income NOT taxed unless remitted to Mauritius. Non-domiciled residents can structure to avoid Mauritius tax on overseas income entirely.; notes: Mauritius operates a territorial/remittance-based tax system. Only Mauritius-sourced income and foreign income remitted to Mauritius is taxable.; verified date: 2026-10-11; CGT: ZERO — no capital gains tax in Mauritius; wealth tax: ZERO — no wealth tax; inheritance tax: ZERO — no inheritance or estate tax (unverified)","claims_provenance":{"family_pricing":{"source_url":"https://edbmauritius.org","source_tier":"official","verified_at":"2026-09-19","confidence":70,"review_due_at":"2026-12-18"},"government_fees":{"source_url":"https://edbmauritius.org","source_tier":"official","verified_at":"2026-09-19","confidence":65,"review_due_at":"2026-12-18"},"min_investment":{"source_url":"https://edbmauritius.org","source_tier":"official","verified_at":"2026-09-19","confidence":65,"review_due_at":"2026-12-18"},"path_to_citizenship":{"source_url":"https://edbmauritius.org","source_tier":"official","verified_at":"2026-09-19","confidence":65,"review_due_at":"2026-12-18"},"processing_time":{"source_url":"https://edbmauritius.org","source_tier":"official","verified_at":"2026-09-19","confidence":65,"review_due_at":"2026-12-18"},"tax":{"source_url":"https://edbmauritius.org","source_tier":"official","verified_at":"2026-09-19","confidence":70,"review_due_at":"2026-12-18"}}}