The OP Professional: working and living in Mauritius
The Occupation Permit Professional category is the residence permit for foreign salaried workers employed by a company registered in Mauritius. Governed by the Non-Citizens (Employment Restriction) Act and issued by the Economic Development Board (EDB), it combines a work permit and a residence permit into a single title valid for 10 years, renewable.
This permit reflects Mauritius's strategy of attracting international talent into key sectors of the economy. Many professionals combine their OP with a project to set up a company in Mauritius. Information technology, financial services, luxury tourism, creative industries and the medical sector are particularly targeted by the government as part of its economic diversification policy.
Eligibility conditions
For the applicant
The OP Professional applicant must meet the following conditions:
- Be 18 years of age or older
- Hold the academic qualifications and professional experience required for the position (degrees, sector-specific certifications)
- Have a signed employment contract with an employer registered in Mauritius
- Have no criminal record (apostilled certificate less than 6 months old)
- Be in good health (a medical certificate may be requested by the EDB)
- Take out health insurance, local or international, covering Mauritius
- Hold a valid passport (at least 12 months of remaining validity)
For the employer
The employer wishing to recruit a foreign worker must also meet certain conditions, in accordance with the Non-Citizens (Employment Restriction) Act:
- Be a duly registered company in Mauritius (domestic company, GBC or subsidiary of an international group)
- Justify the need to recruit a foreign worker -- the skills sought are not available locally
- Offer employment conditions compliant with Mauritian labour law (Workers' Rights Act 2019)
- Be up to date with its tax and social obligations (MRA, NPF, NSF)
- For certain sectors, comply with applicable quotas of foreign workers
Good to know: for Global Business companies and businesses in priority sectors (ICT, fintech), the requirements for justifying the hire are relaxed. The EDB recognises that these sectors have a structural need for international skills.
Priority sectors and accelerated processing
Certain sectors benefit from accelerated processing and facilitated conditions, in line with the Mauritian government's economic development policy:
| Sector | Example positions | Processing |
|---|---|---|
| Information technology | Developers, data scientists, IT architects, cybersecurity specialists | Accelerated (5-10 days) |
| Global Business / Finance | Fund managers, compliance officers, financial analysts | Accelerated (5-10 days) |
| Fintech | Blockchain developers, product managers, risk analysts | Accelerated (5-10 days) |
| Luxury tourism | Hotel directors, chefs, spa managers | Standard (2-4 weeks) |
| Healthcare | Specialist doctors, pharmacists, specialised nurses | Standard (Medical Council authorisation required) |
| Education | International teachers, school principals | Standard (2-4 weeks) |
| Creative industries | Directors, producers, designers, 3D animators | Standard (2-4 weeks) |
Application procedure
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Preparing the file
Signing of the employment contract between employer and candidate, compliant with the Workers' Rights Act 2019. Collection of required documents: passport, degrees, detailed CV, apostilled criminal record. Preparation of the employer's justification for the hire.
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Online submission
Filing of the application on the EDB's digital portal. Payment of processing fees. Uploading of all scanned supporting documents. The file is generally submitted by the employer or its representative.
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Processing and approval
Verification of the completeness of the file by the EDB. Due diligence on the candidate. Consultation of sector authorities where necessary (Medical Council, FSC, etc.). Approval issued within 2-4 weeks (5-10 days for priority sectors).
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Post-approval formalities
Obtaining the Residence Card, valid for 10 years. Registration with the National Pension Fund (NPF) and the National Savings Fund (NSF). Tax registration with the Mauritius Revenue Authority (MRA). Application for dependants' permits.
Rights and obligations of the holder
Rights
10-year residence
Right to live in Mauritius for the full duration of the permit, with free entry and exit from the territory, without restriction or return visa.
Authorised work
Authorisation to work for the employer named in the contract. If you change employer, a new, simplified application is required.
Dependants
Possibility of including your spouse and dependent children (under 24 if students) in the residence permit.
Banking and credit services
Opening of personal and business bank accounts, access to mortgage credit and life insurance from Mauritian banks.
Obligations
- Carry out the declared employment -- actually work for the employer named in the employment contract
- Tax returns -- submit an annual return to the MRA (individual form) before 30 September
- Social contributions -- contribute to the NPF (3% employee + 6% employer) and the NSF (1% employer) via payroll deductions
- CSG -- Contribution Sociale Généralisée: 1.5% to 3% depending on income level
- Notification of changes -- inform the EDB of any change of circumstances (address, marital status, change of position)
- Compliance with the law -- comply with Mauritian legislation, including the Workers' Rights Act 2019
Taxation of the expatriate employee in Mauritius
The Mauritian tax regime is particularly favourable for expatriate employees, with an effective tax rate significantly lower than in most European countries. Here is the detail of the applicable charges:
| Item | Applicable regime |
|---|---|
| Income tax | Progressive scale (since 1 July 2026): 0% up to Rs 500,000, 10% up to Rs 1,000,000, 20% up to Rs 12,000,000, 35% beyond |
| CSG (Contribution Sociale Généralisée) | 1.5% to 3% depending on monthly income |
| NPF contributions (National Pension Fund) | 3% employee + 6% employer |
| NSF (National Savings Fund) | 2.5% employer |
| Available deductions | Personal deduction (Rs 325,000), dependants, mortgage interest, life insurance |
| Foreign income | Taxed only if repatriated to Mauritius |
Concrete example: an expatriate executive earning a monthly salary of Rs 200,000 (about EUR 4,000), i.e. Rs 2,400,000 per year, will pay approximately Rs 330,000 of income tax per year (0% up to Rs 500,000, 10% up to Rs 1,000,000, 20% beyond), i.e. approximately Rs 27,500 per month, plus approximately Rs 6,000 of monthly social contributions -- an overall effective rate of about 17%. By comparison, the same salary in France would be subject to a marginal rate of 30% and social contributions of more than 20%.
France-Mauritius tax treaty
The tax treaty between France and Mauritius (signed on 11 December 1980, revised) sets out precise rules to avoid double taxation of expatriate employees:
- Salaries -- taxed in the country where the activity is carried out (Mauritius, according to the progressive scale of 0% to 35%)
- Real estate income in France -- remains taxed in France, with a tax credit in Mauritius
- Capital gains on securities -- taxed in the country of residence (Mauritius, at 0%)
- Private pensions -- taxed in the country of residence (Mauritius, according to the progressive scale of 0% to 35%)
- Dividends of French source -- withholding tax capped at 15% in France, with a tax credit in Mauritius
Our support
Our team supports both companies and candidates through the process of obtaining the OP Professional:
- Employer advisory -- structuring the hire, drafting the employment contract in compliance with the Workers' Rights Act, justifying the need for foreign recruitment
- File preparation -- collection, verification and organisation of documents, certifications and apostilles
- Submission and follow-up -- filing the application with the EDB and liaising with the authorities
- Relocation -- housing search, school enrolment, health insurance, driving licence
- Payroll management -- payslips, social (NPF, NSF, CSG) and tax (MRA) filings. Discover our HR and payroll management in Mauritius offering