Build your residency in Mauritius.

Mauritius is the file we recommend when the brief is “a real second home with a real tax position.” The marketing version of this programme sells lifestyle. The working version sells tax neutrality on foreign-source income, in a stable democracy with English-language administration and decent direct flight connectivity to Europe, the Gulf, and South Asia.

Two routes, different files

The Property Development Scheme route works for clients who want a residential asset on the island and a residency permit attached to it. Minimum USD 375,000 in a scheme approved by the Economic Development Board. The permit issues on the back of the purchase and covers the family.

The Occupation Permit route works for clients who actually plan to operate a business out of Mauritius or who want a lighter capital entry point. The Investor variant requires USD 50,000 paid into a Mauritian company plus a turnover commitment. The Self-Employed variant goes lighter at USD 35,000 plus an annual income test.

We see roughly 60% of our Mauritius files go the PDS route and 40% the Occupation Permit route, with the split shifting toward Occupation Permit for clients who already have a portable business they can substantively relocate.

Tax position, plainly

Mauritius is a tax-resident jurisdiction for anyone who spends 183 days there in a tax year or who otherwise establishes Mauritian tax residency through the centre-of-life test. Once resident, Mauritius taxes on a remittance basis for foreign-source income and on a worldwide basis for Mauritius-source income. The flat rate is 15%.

Capital gains tax: none. Inheritance tax: none. Wealth tax: none.

The remittance treatment is the key feature for HNWI clients with international portfolios. Dividends from a Cayman fund, rental income from a London property, or distributions from a US LLC remain outside Mauritian tax unless you bring the money into Mauritius. Living expenses you do bring in are taxed at 15%.

This setup is legitimate, treaty-protected, and has survived multiple OECD reviews. It is also more fragile politically than it looks; we monitor the annual Mauritius budget statement closely for any signal of remittance-basis changes.

What the file actually looks like

PDS route from engagement letter to permit card: 12-16 weeks for a clean file. The bottleneck is usually the property selection rather than the government side. EDB approval times are predictable in the 4-8 week range.

Occupation Permit route: 14-20 weeks. The company incorporation step adds 2-3 weeks at the start, and the business-plan review is more substantive than the PDS approval.

Who we redirect away from Mauritius

For clients who want EU mobility above all else, Mauritius is not the file. Mauritian residency does not give Schengen access. The Mauritian passport (rank 36 in 2026) does, but only after 5 years of residency plus a naturalisation application.

For clients who want a Plan B passport quickly, the Caribbean Five are faster, cheaper, and visa-free into Schengen on the same timeline.

Mauritius is the file when the brief is genuinely about establishing a third tax-residency anchor, with the Africa-Asia connectivity that the location brings, and with a lifestyle and infrastructure quality that justifies actually spending time on the ground.