Permanent Residence in Mauritius

Permanent residence: the culmination of your Mauritian project

The Permanent Residence Permit (PRP) is the most prestigious and most stable residence title that Mauritius offers to foreign nationals. Provided for under the Immigration Act and administered by the Economic Development Board (EDB), this 20-year renewable permit grants its holder almost total freedom to live, work and invest in Mauritius, without the constraints tied to the specific categories of the Occupation Permit.

The PRP is both the culmination of a residential journey in Mauritius and a powerful strategic tool for those who wish to durably anchor their life, wealth and activities in the Indian Ocean, while benefiting from one of the most advantageous tax frameworks in the world. It opens the door to company formation without constraint and to the full benefit of the Mauritian tax regime.

Pathways to permanent residence

Several pathways allow access to the Permanent Residence Permit. Each pathway matches a different profile and time horizon:

Benefits of the Permanent Residence Permit

Freedom and flexibility

• No activity restriction -- the PRP is not tied to an employer, a sector or a type of activity
• Right to work -- salaried employment, self-employed activity, company management, which can be combined
• Right to invest -- setting up companies, real estate investments, shareholdings, without restrictions
• Mobility -- entries and exits from the territory without restrictions or return visas
• 20-year duration -- long-term security, indefinitely renewable
• No minimum turnover requirement -- unlike the OP Investor and Self-Employed

Tax advantages

The holder of a PRP benefits from the full Mauritian tax regime, identical to that of Occupation Permit holders:

• Progressive personal income tax (0% up to MUR 500,000, then 10%, 20% and 35% above MUR 12 million), and a standard rate of 15% for companies
• No capital gains tax -- resale of shares, real estate, or shareholdings
• No inheritance tax -- transfer of wealth free of tax
• Access to the 45 tax treaties in force in Mauritius (MRA, 2026) to avoid double taxation
• Foreign-source income taxed only if it is remitted to Mauritius
• Effective rate of 3% for Global Business companies via the Partial Exemption Regime, subject to compliance with substance conditions

Practical advantages

Conditions for maintaining the PRP

Maintaining the Permanent Residence Permit is subject to relatively flexible conditions, in accordance with the Immigration Act:

• Effective residence -- maintaining a genuine connection with Mauritius: home, activities, family ties. There is no minimum annual presence requirement, but a substantial connection is expected
• Prolonged absence -- not leaving Mauritius for more than 2 consecutive years without prior authorisation from the EDB. Beyond that, the PRP may be considered abandoned
• Compliance with the law -- not being convicted of a serious offence (crime, fraud, money laundering). Minor offences do not call the PRP into question
• Tax obligations -- filing the annual tax returns required by the MRA, even in the absence of taxable income
• Health insurance -- maintaining valid health cover for the entire duration of the permit

Application procedure

Required documents

The PRP application file must include the following documents, certified as true copies and translated if necessary:

• Valid passport -- certified true copy (12+ months of validity)
• Current resident card -- OP or other permit currently valid
• Proof of continuous residence -- 5 years holding a qualifying permit (OP Self-Employed, Investor or Professional): entry/exit stamps, rental leases, utility bills
• Tax returns -- copies of the annual returns filed with the MRA for the years of residence
• Criminal record -- recent extract (less than 6 months old), apostilled
• Health insurance certificate -- valid cover in Mauritius
• Proof of accommodation -- rental lease or property title
• Bank statements -- for the last 12 months, demonstrating regular financial flows in Mauritius
• For the real estate route -- notarised deed of sale for the PDS property (USD 375,000+), property title registered with the Registrar General
• For the investment route -- proof of the USD 500,000+ investment in an activity approved by the EDB

Processing time

Processing of the PRP application generally takes 2 to 3 months. The EDB carries out a thorough review including confirmation of effective residence, compliance with tax obligations, additional due diligence on the sources of funds and, where applicable, consultation with the Passport and Immigration Office.

1. Building the file

   Collection of all required documents, verification of their compliance, certifications and apostilles. Preparation of the EDB application form.

2. Submission to the EDB

   Filing of the complete file via the EDB's online portal. Payment of processing fees. Acknowledgement of receipt and allocation of a file number.

3. Review and due diligence

   Thorough review by the EDB: effective residence, tax compliance, financial due diligence. Possible requests for additional documents. Inter-agency consultation (Passport and Immigration Office, MRA).

4. Approval and issuance

   Notification of approval. Issuance of the new permanent resident card valid for 20 years. Registration with the Passport and Immigration Office. Status update with the MRA.

Optimal strategy: OP Self-Employed then permanent residence

The combination of OP Self-Employed (5 years) followed by permanent residence (20 years) is the most efficient strategy for obtaining long-term residence rights in Mauritius with minimal investment:

This strategy offers the best investment-to-residential-stability ratio of all the options available in Mauritius. For an initial investment of USD 50,000, you gain access to a quasi-permanent right of residence with total professional freedom.

Permanent residence and citizenship

The PRP does not automatically entitle you to Mauritian citizenship. However, the Citizenship Act provides for the possibility of naturalisation for long-term residents:

• Naturalisation is possible after a number of years of continuous residence defined by law
• The process is separate from the PRP and subject to government approval on a case-by-case basis
• Dual nationality is accepted in certain cases, allowing you to keep your original passport
• Mauritian citizenship gives access to the Mauritian passport, offering additional mobility (visa-free access to numerous African and Asian countries)

Our support

• Eligibility assessment -- analysis of your situation and identification of the optimal pathway to the PRP
• Pathway strategy -- planning the route from OP Self-Employed to PRP, or a PDS real estate investment for immediate access
• Building the file -- complete preparation of your PRP application, collection and verification of documents
• Submission and follow-up -- filing with the EDB and liaison with the authorities throughout the review
• Wealth planning -- tax optimisation and wealth structuring after the PRP, company formation, investments

Prepare your permanent residence in Mauritius