The Occupation Permit Investor: the royal road to settling in Mauritius
The Occupation Permit (OP) Investor category is the most popular residence permit among foreign entrepreneurs and investors wishing to settle in Mauritius. Provided for under the Non-Citizens (Employment Restriction) Act and administered by the Economic Development Board (EDB), it combines in a single title the right of residence and the authorisation to set up and manage a business in Mauritius. Most holders opt for a Global Business Company (GBC) in order to access the Mauritian tax treaty network.
With a duration of 10 years, renewable, a minimum investment of USD 100,000 and a fully digitalised process via the EDB portal, the OP Investor is the most direct solution for entrepreneurs wishing to grow their business from the Indian Ocean while benefiting from an exceptional tax and legal framework.
Eligibility conditions
A single investment threshold
Since the 2026-27 Budget, the EDB applies a single investment threshold, accompanied by progressive turnover requirements:
| Criterion | OP Investor |
|---|---|
| Initial investment | USD 100,000 |
| Minimum turnover (from year 3) | Rs 5,000,000/year |
| Minimum turnover (renewal in year 5) | Rs 8,000,000/year |
| Permit duration | 10 years, subject to a compliance review |
| Dependants included | Spouse + children under 24 |
To plan for: the 10-year permit remains subject to a compliance review, and may be revoked if the turnover thresholds (Rs 5 million/year from year 3, Rs 8 million/year for renewal in year 5) are not met. A realistic business plan and rigorous accounting follow-up are essential from the outset of the application.
General conditions
In addition to the investment threshold, the applicant must meet the following conditions, in accordance with EDB guidelines:
- Be 18 years of age or older
- Have no criminal record
- Hold a valid passport (at least 12 months of residual validity)
- Set up or hold a stake in a company registered in Mauritius (private limited company -- Ltd)
- Transfer the minimum investment to the Mauritian company's bank account
- Take out health insurance, local or international, covering Mauritius
- Submit a business plan detailing the projected activity and financial projections
Application procedure
The whole process, from company incorporation to obtaining the permit, generally takes 4 to 8 weeks. Our firm manages every step for our clients.
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Preparation (1-2 weeks)
Incorporation of a private limited company (Ltd) with the Registrar of Companies (2-3 business days). Opening of a professional bank account (AfrAsia, SBM, MCB, HSBC). Transfer of the minimum investment (USD 100,000). Preparation of the business plan and collection of documents.
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Submission of the application (1-2 days)
Online filing via the EDB portal. Payment of processing fees (Rs 25,000, approximately USD 560). Upload of all scanned supporting documents.
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Processing by the EDB (2-4 weeks)
Verification of the completeness of the file. Due diligence on the applicant and their source of funds. Assessment of the viability of the business project. Handling of any requests for additional information.
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Approval and settling in
Issuance of the approval letter. Obtaining the Residence Card, valid for 10 years. Registration with the Passport and Immigration Office. Application for permits for dependants (spouse and children).
Required documents
The OP Investor application file must include the following documents, prepared in accordance with EDB requirements:
| Document | Detail |
|---|---|
| Passport | Certified true copy, valid for 12+ months |
| Identity photos | 4 recent passport-format photos |
| Criminal record | Extract from country of residence, apostilled, less than 6 months old |
| Business plan | Detailed business plan with financial projections over 3-5 years |
| Proof of investment | Bank statement evidencing transfer of USD 100,000+ |
| Company incorporation | Certificate of incorporation and constitution (Certificate of Incorporation) |
| Health insurance | Certificate of health insurance valid in Mauritius |
| CV | Detailed curriculum vitae of the applicant |
| Proof of source of funds | Bank statements, tax assessments or deed of sale justifying the origin of the funds |
Warning: the criminal record must be apostilled (Hague Convention) and dated less than 6 months ago. For French nationals, the "bulletin n3" of the criminal record is accepted. Documents in a language other than English or French must be translated by a sworn translator.
Benefits of the OP Investor
Tax benefits
Tax regime of the OP Investor
Mauritius offers one of the most competitive tax frameworks in the world for entrepreneurs. The standard rate of 15% applies to corporate income tax, while personal income tax is progressive (0% up to Rs 500,000, then 10%, 20% and 35% above Rs 12 million from 1 July 2026), with an effective rate that can be as low as 3% for Global Business activities meeting substance requirements, thanks to the Partial Exemption Regime.
- Standard rate of 15% on company income; progressive personal income tax (0% to 35% depending on the bracket, since 1 July 2026)
- Effective rate of 3% for Global Business activities meeting substance requirements (Partial Exemption Regime)
- No capital gains tax -- no capital gains tax in Mauritius
- No inheritance tax -- wealth transfer free of tax
- No withholding tax on dividends distributed to shareholders
- Capped CSG (Contribution Sociale Généralisée) -- significantly lower than European social contributions
- 45 tax treaties in force (MRA, 2026) avoiding double taxation, including France (treaty of 11 December 1980, as revised) -- see the detail of the corporate tax regime
Practical benefits
- 10-year duration -- the longest initial permit duration available in Mauritius
- Simplified renewal -- streamlined process if turnover conditions are met
- Mobility -- freedom to travel and return to Mauritius without restrictions or a return visa
- Full access to services -- personal and professional bank account, mortgage, life insurance, driving licence
- Dependants included -- spouse and dependent children (under 24 if students) benefit from the same right of residence
- Pathway to permanent residence -- eligibility for the Permanent Residence Permit (20 years) after 5 years holding a qualifying permit, subject to turnover conditions
- Multiple activities -- possibility of being shareholder and director of several companies in Mauritius
Types of businesses commonly set up
The most popular sectors among OP Investor holders reflect Mauritius's strengths as an international business hub:
IT and technology services
Software development, SaaS, cybersecurity, artificial intelligence. Mauritius is labelled a Cyber Island and offers tax incentives specific to the tech sector.
Consulting and professional services
Management consulting, audit, legal advice, HR. Consulting firms benefit from access to African markets via the SADC and COMESA agreements.
International trade
Import-export, commodity trading, trading. Mauritius has free zones and preferential agreements with Africa and Asia.
Fintech and financial services
Payment processing, crypto-assets, insurtech. The Financial Services Commission (FSC) offers a dedicated regulatory framework for fintech.
E-commerce and digital marketing
Online sales, marketplaces, dropshipping, marketing agencies. The GMT+4 time zone is ideal for serving Europe and Africa.
Real estate and training
Property development, property management, tourist rentals. Also e-learning, coaching, remote professional training.
Regulated sectors: certain activities (banking, insurance, investment funds, healthcare, education) require specific licences issued by the sector authorities (Bank of Mauritius, FSC, Medical Council, etc.) in addition to the OP Investor. Retail activities are subject to restrictions to protect the local market.
Our support
Our firm manages the entire process of obtaining your OP Investor, from initial structuring to full settlement:
- Strategic advice -- choice of legal structure (domestic company or GBC), business sector and optimal investment level
- Company formation -- registration with the Registrar of Companies following the company formation process, drafting of the constitution, registered office domiciliation, opening of a professional bank account
- File preparation -- drafting of the business plan, collection and verification of all required documents, certifications and apostilles
- Submission and follow-up -- filing of the application with the EDB, liaison with the authorities, handling of additional requests
- Settling in -- housing search, school enrolment, health insurance, driving licence, opening of personal bank accounts
- Accounting and tax support -- annual accounting, tax returns, payroll management, regulatory compliance
All-inclusive fees: our package covers company formation and obtaining the OP Investor. Contact us for a personalised quote.