Der start.mu-Leitfaden für den Umzug nach Mauritius

Eight ways to live in Mauritius lawfully. Six of them changed in the last fifteen months. This table is the current position; the changelog in §2 shows what older guides still get wrong.

Sources 1, 3, 4, 5, 13, 14, 15, 16. The USD 50 application fee applies to the principal applicant's Occupation or Residence Permit application filed since 1 December 2025 and is not refunded on refusal. Dependants cost USD 400 each on all routes, with no separate application fee. Practitioner

Three legislative events rewrote the rules: the Finance Act 2023, the 2025-26 Budget (June 2025) and the 2026-27 Budget with its Finance Act (June to August 2026). If a guide you are reading shows a figure in the middle column, it is out of date.

Sources 1, 2, 3, 9, 10, 11, 12, 21, 22, 23.

Most people fit one of seven situations. Each has a different critical path, and the order of steps matters more than the paperwork. The statutory fee shown is the government's charge only; it excludes medicals, apostilles, translations, company costs and any adviser's fee.

Investor Occupation Permit

• Threshold. USD 100,000 minimum initial investment, evidenced by a certified bank statement from your country of residence and a written undertaking to transfer it into the company's Mauritian bank account within 60 days of the permit being issued. Verified
• Turnover tests. MUR 5m a year from year 3 of registration; MUR 8m a year from year 5 to qualify for renewal. The EDB conducts a compliance review at year 5. Verified
• Withdrawn options. The USD 50,000 tier, the "net asset value USD 50,000" route and the high-tech-equipment route no longer appear in the current guidelines, though the EDB's overview page still lists them. Treat them as gone. Verified by omission
• Innovative start-ups. No fixed threshold. Submit a project to the EDB or register with an accredited incubator. Annual progress report within three months of the end of year 1; a development report showing a minimum viable product by the end of year 5. Performance indicators were announced in the 2026-27 Budget but not yet published.
• Structure. Where the investor is a company, each shareholder-director applies separately. You must be actively involved in running the business, not a passive shareholder.
• Post-approval documents. Business registration card, certificate of incorporation, evidence of the fund transfer, and any sector clearance (Financial Services Commission, Bank of Mauritius, Tourism Authority, Allied Health Professionals Council and so on).

Professional Occupation Permit

• Threshold. Basic monthly salary of MUR 50,000 in every sector. The former ProPass (MUR 30,000) and Expert Pass (MUR 250,000) tiers were merged in August 2026. A holder under the MUR 30,000 criterion is eligible for one renewal on that basis. Verified
• Validity. The contract length or 10 years, whichever is shorter. A short-term variant covers up to 9 months with one extension of up to 3 months, applied for at least 15 days before expiry.
• Employer's role. The employer files on the EDB portal, signs the declaration and undertaking, must show it can pay the declared salary, and sends a manager to the issuance appointment. The salary must be real, paid monthly and declared for tax.
• Changing employer. A fresh application by the new employer. Where a restraint-of-trade clause exists, a no-objection letter from the previous employer is needed if you stay in the same field, or a non-competition undertaking if you change field. Verified
• Losing the job. The employer must notify the EDB at once and immigration cancels the permit. File the Self-Undertaking Form within two weeks of termination and you get six months to secure a new permit in any category. Miss the two weeks and you have one month to leave. Verified
• Regulated professions. Doctors, nurses, dentists, engineers and allied health professionals must register with their council within three months. Senior banking roles need Bank of Mauritius clearance.
• Investing on the side. A professional may invest in any business provided they are not employed by it, and may hold a non-majority stake in their own employer.

Self-Employed Occupation Permit

• Threshold. USD 50,000 transferred into a Mauritian bank account within 60 days of issue; services sector only; at least three letters of intent from prospective clients, two of them local. Verified
• Income tests. MUR 2m a year from year 3; MUR 3m a year from year 5 to renew. Verified
• Form. Registered sole trader or one-person company. One local administrative employee is permitted.

Young Professional Occupation Permit

• For graduates of a Mauritian tertiary institution recognised by the Higher Education Commission, with a job contract paying at least MUR 25,000 a month. Up to 3 years. Fees USD 150, 250 or 300 by duration, plus the USD 50 application fee. Verified

Retired Non-Citizen Residence Permit

• Age and funds. 50 or over at application. A bank statement showing at least USD 24,000. An initial transfer of at least USD 2,000 into a Mauritian bank within 60 days of issue, then USD 2,000 a month or USD 24,000 a year. Verified
• Validity. 10 years, renewable. Fee USD 1,000 plus USD 50.
• Work. No paid employment on this permit. You may invest in a business as a shareholder provided you are not employed by it. Employment in specific sectors requires a separate work or occupation permit. Remote work for a foreign employer is not addressed in the guidelines; firms report it is tolerated. Unverified
• Other conditions. Police clearance covering the last 10 years, less than six months old. You must disclose other countries of residence and tax residence; the EDB shares this with the tax authority under the Common Reporting Standard. No minimum stay and no property requirement appear in the official text. One 2025 guide claims a 180-day presence rule; the guidelines do not contain it. Unverified

Premium Visa

• Valid for more than six months and up to a year, renewable, free of charge. Apply on the EDB portal. Nationals of roughly 114 listed countries may apply directly; others apply after arriving on a tourist entry. Your main place of business and income source must be outside Mauritius, and you may not enter the local labour market. Verified
• Documents: proof of long-stay plans, travel and health insurance, accommodation, proof of income.
• Tax: foreign employment income is taxed only if remitted. Spending through international cards is not deemed remitted. Deposits declared as already taxed abroad are not taxed again. Verified

Golden Visa

• Test. An undertaking to invest at least USD 1m within the first 12 months, into a Mauritian bank account in your name or that of an entity you beneficially own, then into qualifying sectors: financial services, fintech, ICT, tourism and hospitality, manufacturing, healthcare, education, renewable energy, blue economy, knowledge-based and creative industries. Residential property under the EDB schemes does not qualify. Verified
• Terms. Up to 2 years, multi-entry, renewable. No processing fee. Five working days from a complete application. A concierge desk, and fast-track five-day work permits for domestic staff. You may buy scheme property or a G+2 apartment. Once the USD 1m is invested, you are eligible to apply for the 20-year Permanent Residence Permit. Verified
• Cap. Consultants report an annual intake of about 100. Not in the guidelines. Unverified

Residence by property

• Under section 8 of the Immigration Act 2022, a non-citizen who buys a unit in an Integrated Resort, Real Estate, Invest Hotel, Property Development or Smart City scheme, or an apartment in a building with at least two floors above ground, for USD 375,000 or more, is eligible for a residence permit and is exempt from needing a work or occupation permit. Covers spouse and dependants; lasts while the property is held. Verified
• Senior living. A retiree aged 50 or over may buy a unit or life rights in a Senior Living Residence with no minimum price and obtain a residence permit for themselves and their partner while owning or occupying it. Verified

Permanent Residence Permit, 20 years

Renewable for a further 20 years. Spouse and dependent children may be included. Before June 2025 the qualifying period was three years and the tests were far lower, which is why older guides mislead. Sources 3, 12, 14.

The EDB publishes no processing-time commitment except for the Golden Visa. What follows separates the official steps from the timings firms actually observe.

1. Prepare the file2 to 4 weeks, practitioner
   Passport biodata, birth certificate with an official translation from the issuing country if not in English or French, three photos 3.5 by 4.5 cm, police clearance for retirees, employment contract or business plan on the EDB template, certified bank statement, signed undertaking and the charter for foreign residents.
2. File on the National E-Licensing Systembusiness.edbmauritius.org
   Pay the USD 50 application fee by card. Non-refundable. You do not need to be in Mauritius to file.
3. Validation and Joint Committee3 to 6 weeks to approval, practitioner
   The EDB's permit unit and the Passport and Immigration Office validate, then a committee chaired by the Prime Minister's Office decides. Firms report 15 to 20 working days at best and around 90 days end to end in practice. One refusal appeal is allowed within 30 days.
4. Approval in Principlevalid 90 days; 30 days on renewal
   Pay the permit fee by card at the EDB; the dependant permit fees are paid the same way once each dependant is approved. Book the medical at a registered clinic in Mauritius: blood tests and chest X-ray, certificate less than six months old, about MUR 7,000 per adult paid at the clinic. Practitioner Children under 12 need only a local GP certificate.
5. Appointment and issuedays to 1 week
   Attend in person with originals for biometrics. The employer's manager attends for Professional permits. Immigration issues the card. There is no national identity card for non-citizens; the residence permit card is your identity document.
6. Post-issue obligations60-day clock
   Investors and the self-employed transfer USD 100,000 or USD 50,000 into the Mauritian account; retirees transfer USD 2,000. Dependant applications are filed after the principal permit issues, though a well-prepared file lodges them together.

What the permit really costs

Renewals and the tests that bite

• Apply at least one month before expiry on the portal. The renewal approval in principle is valid 30 days only.
• Investor: turnover MUR 5m a year from year 3 and MUR 8m from year 5. Self-employed: income MUR 2m then MUR 3m. Professional: salary must still be paid and declared at the current threshold, with one grandfathered renewal for MUR 30,000 holders. Retired: transfers of USD 24,000 a year, evidenced.
• The EDB, immigration and the tax authority monitor jointly, including site visits. A non-compliant holder is deregistered under section 14 of the EDB Act and the permit cancelled. Verified
• Changing your employer, salary, shareholding or company structure without updating the EDB is the most common way a valid permit becomes an invalid one. Practitioner
• The permanent-residence window is six months from the date you qualify. Diarise it at year 5.

• Visa-free entry. Nationals of the European Union, United Kingdom, United States, Canada, Australia, Japan, South Africa and roughly 120 other states enter without a visa, typically for 90 days a visit, up to 180 days a calendar year for tourism and 120 for business. Some nationalities receive 60 days; others a visa on arrival of 60 or 14 days; a short list must apply in advance. Immigration may ask for proof of funds of USD 100 a day, a return ticket and accommodation. Unverified Check the Passport and Immigration Office before travel.
• Electronic Travel Authorisation. Legislated in the Finance Act 2026 for all non-citizens with a prescribed fee, commencing by proclamation. Until then the digital arrival form applies. Verified
• Tourist fee. A per-night tourist fee collected by accommodation providers is referred to in the 2026 Budget Annex; guides quote EUR 3 a night from October 2025. Practitioner
• Arriving before the permit. You may enter as a visitor and file from inside the country, but a lease, a bank account and a school place all go more smoothly with an approval in principle in hand. The Premium Visa is the clean bridge for a long recce.

Citizenship

• Naturalisation under the Mauritius Citizenship Act after five years' residence for Commonwealth citizens and seven for others, continuous, with the final twelve months immediately before applying; knowledge of Creole, English or French; good character; financial stability. Grant is at the Prime Minister's discretion. The spouse of a citizen qualifies after four years. Practitioner
• Whether time on an Occupation Permit counts as "residence" is treated by practitioners as yes, but the discretion is real and grants are uncommon. Unverified
• A citizenship-by-investment provision at USD 500,000 with two years' residence exists on paper and is rarely used. Dual nationality is permitted for Mauritians. Unverified
• The Mauritian passport ranked 27th on the 2026 Henley index with 147 destinations. Practitioner

Non-citizens buy inside a fence: the EDB schemes and G+2 apartments. The 2025 route to buy any house at USD 500,000 is gone, the 10% duty never arrived, and State-land apartments are closing to foreign buyers. Rent first.

What you may buy

Sources 1, 2, 3, 10, 34. Beachfront strips (Pas Géométriques) are State leasehold everywhere on the island.

Transaction costs

Off-plan (VEFA) checks before you sign

• The developer's EDB letter of approval for the specific scheme and unit, not a group brochure.
• A bank-issued completion guarantee (garantie financière d'achèvement) naming the project.
• A notarised reservation contract, then a deed of sale at the notary with stage payments tied to certified construction milestones.
• The syndic budget: annual charges on estates run from MUR 100,000 to well over MUR 500,000 for villas with shared golf and security. Practitioner
• Which land the building sits on. State land carries the 10% vendor levy on resale and the ban on new sales to non-citizens.
• The USD 375,000 test is applied at the Bank of Mauritius selling rate on the deed date. A price quoted in rupees can fall under the line if the rupee strengthens between reservation and deed.

Prices and yields, Q3 2026

Single private index, September 2026. Unverified Two-bed PDS apartments trade around USD 550,000 to 650,000; three-bed villas USD 700,000 to 1.2m; an entry G+2 apartment from about USD 135,000. Gross long-let yields 5 to 7%, net 3 to 4%. Real-estate foreign direct investment was USD 530m in 2024. Source 26, 29.

Renting

Ranges pool four 2026 market sources. Practitioner Expat-segment rents fell about 5% in 2026, the first decline in several years. Inland is 20 to 30% cheaper than the coast for the same house. Source 27, 37, 39, 40.

• Norms. Twelve-month renewable leases. Deposit one to two months, sometimes three. Agent's commission one month's rent plus 15% VAT, usually paid by the tenant; some agencies charge both parties. Furnished is the default and carries a 15 to 25% premium.
• Utilities. Electricity and water accounts often stay in the landlord's name. Get the account numbers on the lease and agree who pays the deposits.
• Before signing. Visit in person. Ask about past water ingress; the island has 306 identified flood-prone zones. Check the water tank and pump, the mosquito screens, and mould in cupboards on the plateau. Sign a bilingual lease with a named inventory and photographs.
• Timing. Rent a serviced apartment for four to eight weeks first. Choose the school, then the house. A rental signed from abroad on photographs is the most common expensive mistake.

Mauritius is not a flat 15% country and has not been since 2023. It is a low-band progressive system with a remittance basis for foreign income, no tax on capital gains or inheritance, and a tax year that runs from 1 July.

Are you resident?

• Resident if you spend 183 days or more in Mauritius in the income year (1 July to 30 June), or 270 days aggregated over that year and the two before it, or are domiciled here without a permanent home abroad. Verified
• Residents are taxed on Mauritian income in full and on foreign-source income only when it is remitted to Mauritius. Non-residents pay on Mauritian-source income only. Employment physically performed in Mauritius is Mauritian-source wherever it is paid. Verified
• Premium and Golden Visa holders: foreign employment income is taxed only if remitted; card spending from foreign accounts is not remittance; deposits declared as already taxed abroad are exempt.

Personal income tax from 1 July 2026

Finance Act 2026 per KPMG and Regan van Rooy; the tax authority's Fair Share Contribution page still shows the 2025-26 rules. Verified The Solidarity Levy of 25% above MUR 3m was abolished on 1 July 2023. Dividends from Mauritian resident companies are exempt in an individual's hands. The tax-free lump sum for pensions and severance rose to MUR 3.5m. Sources 6, 8, 9, 22.

Social contributions on employment

• Until 30 June 2027. Contribution Sociale Généralisée: basic salary up to MUR 50,000, employee 1.5% and employer 3%; above that, employee 3% and employer 6%. National Savings Fund: employee 1%, employer 2.5%, on a capped base. Employer training levy 1.5%. Verified
• From 1 July 2027. A defined-contribution National Pension Fund replaces CSG and the portable gratuity fund: employee 1.5% and employer 7.5% up to MUR 50,000; employee 3% and employer 10.5% above that, up to eight times median earnings. Verified
• Self-employed. A Self-Employed permit holder pays CSG on net income: MUR 150 a month up to MUR 10,000; 1.5% of 90% of net income between MUR 10,000 and 50,000; 3% of 90% of net income above MUR 50,000, so about MUR 4,500 a month at the year-3 test of MUR 2m a year. Monthly by direct debit, or annually in advance by 15 October. The "MUR 150 flat" figure in older guides is the pre-September 2021 rule. The National Pension Fund rate for the self-employed from 1 July 2027 has not been published. Verified
• On a MUR 100,000 basic salary today the employee pays about MUR 3,000 a month in CSG and the employer MUR 6,000, before the savings fund and levy.

Companies, VAT and filing

• Corporate tax 15%; 3% on export-of-goods profits; an 80% partial exemption on foreign dividends, interest and several other streams gives an effective 3% for Global Business Companies. Corporate Social Responsibility levy 2%. Climate levy 2% for turnover above MUR 50m. A corporate Fair Share Contribution of 5% applies above MUR 24m chargeable income to June 2028. A 15% minimum top-up tax applies to multinational groups above EUR 750m. Verified
• VAT 15%. Registration threshold MUR 3m since the 2025-26 Budget. A 5% Insurance Premium Tax on general insurance starts 1 January 2027, which will show on car and home policies. Verified
• Individual returns: e-filing deadline 15 October 2026 for the year to 30 June 2026; paper 30 September. Get a Tax Account Number online, free. Tax Residence Certificates are issued online only. Verified
• Property: no annual property tax for residential owners, no capital gains tax, no inheritance or gift tax, no wealth tax. Verified

Treaties and reporting

• Forty-five double taxation agreements in force, including the United Kingdom, France, Germany, South Africa, India, China, the United Arab Emirates, Singapore, Italy, Luxembourg, Belgium and Sweden. No comprehensive treaty with the United States. Verified
• FATCA Model 1 in force; the Common Reporting Standard since 2018, and CRS 2.0 from 1 January 2026, so your Mauritian bank reports balances to your other tax residences and your permit application asks for them. Verified

Leaving your home tax system

Home-country rules change independently of Mauritius; these rows are pointers, not advice. Sources 6, 7, 33.

Rupees first. Most guides quote dollars, which hides that a third of a household's costs are imported and priced off a currency that lost about 30% against the dollar in seven years, while rent and staff are priced locally.

Monthly budgets, rent included

Pooled from five 2026 budget surveys. Practitioner The top tier corresponds to the USD 8,000 to 15,000 a month that consultancies quote for a family in a pool villa with two children in secondary. Sources 29, 30, 37, 39, 40.

Line by line

Sources 30, 37, 39, 40, 41, 42, 43, 44, 45.

The school decides where you live, not the other way round. After that, the choice is between a hot dry west coast, a busy convenient north, a cool wet centre near the offices, and a quiet east and south with long drives.

Rents as in §7. Commutes: Grand Baie to Ebène about 32 minutes off-peak and an hour at peak; airport to Grand Baie 60 to 90 minutes; peaks 07:00 to 09:30 and 15:00 to 18:00. Sources 35, 37, 39, 46.

English-medium schools follow Cambridge to IGCSE and A-Level, several adding the International Baccalaureate. French schools follow the national curriculum to the baccalauréat under the AEFE network. Most charge non-citizens more, and the application starts before the permit application.

Add a school bus at MUR 18,000 to 40,000 a year, uniforms MUR 5,000 to 15,000, and 5 to 8% annual fee inflation. Two children in secondary at the largest school cost MUR 1.2m a year in tuition alone. Universities: Middlesex Mauritius USD 8,500 to 13,000 a year; Curtin Mauritius USD 3,500 to 5,500; African Leadership University USD 7,500 to 10,000. Sources 47 to 52.

• Six to twelve months' notice is normal; longer is safer. Waiting lists concentrate at primary entry and the transition to secondary, which is exactly where relocating families land.
• The English secondary schools are at Mapou, Cascavelle, Moka and Ebène. That geography, not the beach, sets the shortlist of areas.
• State schools are free and teach in English and French with Creole in the classroom; a few expat families use them at primary level in the villages.

Good private care for everyday and acute needs, free public care as the fallback, and a ceiling: complex cardiac, oncology and neurosurgery cases go to South Africa, Réunion or France. Evacuation cover is the one clause that matters.

• Public. Free at the point of use for permit holders at the five regional hospitals. Specialist waits run to weeks or months; most foreign residents use it for emergencies only. Practitioner
• Private. C-Care Wellkin at Moka, the former Apollo Bramwell, is the largest, with intensive care and 24-hour emergency; C-Care Darné at Floréal, the former Clinique Darné, has maternity and intensive care; C-Care Grand Baie is outpatient and diagnostics. Also City Clinic in Port Louis, Clinique du Nord at Baie du Tombeau, Bon Pasteur at Rose Hill, Clinique Muller at Curepipe. Doctors trained in France, the United Kingdom, India and South Africa; English and French spoken.
• Prices. GP MUR 600 to 3,000; specialist 2,000 to 6,000; MRI 8,000 to 20,000; private ward about 8,300 a night, intensive care about 14,450; caesarean 65,000 to 150,000; hip replacement 250,000 to 450,000. Cash patients deposit the full estimate before admission. Practitioner
• Insurance. Local plans from about MUR 2,000 a month cover care inside Mauritius with low inpatient caps and a 25% loading for non-citizens at one state insurer. International plans with evacuation cost USD 120 to 500 a month per adult, USD 500 to 900 for a family of four. Air ambulance to Johannesburg costs USD 40,000 to 80,000 uninsured. Many families hold both a local plan for direct billing and an international one for evacuation. No permit category requires insurance, but the Premium Visa asks for it.
• Before you arrive. The permit medical is done here: blood tests and a chest X-ray at a registered clinic. Bring twelve months of any repeat prescription with the prescribing letter; pharmacies are well stocked and many drugs are over the counter. Continuity for chronic conditions is the thing to arrange, not emergency care.
• Mosquito-borne disease. A chikungunya outbreak in 2026 passed 2,800 confirmed cases by mid-May, concentrated in the Beau Bassin and Rose Hill area; a travel notice was still active in September. Dengue circulates at low level. The vector bites by day; screens and repellent are routine. No yellow fever certificate unless arriving from a risk country. Verified

• Who can open. Permit holders are treated like citizens, and an EDB approval letter is accepted before the card issues. Without a permit, the private-banking channels accept non-residents at high minimums: about USD 100,000 for a personal account, and consultancies quote MCB private banking at USD 500,000 for remote opening. Practitioner
• Documents. Passport, permit or approval letter, proof of Mauritian address (lease or utility bill), employment contract or evidence of income and source of funds, sometimes a reference from your existing bank. Three to ten working days once complete; two to four weeks in practice because the lease comes first. Practitioner
• Banks. MCB is the largest, with the Juice app for transfers and bills. SBM, Absa (which absorbed HSBC's retail bank in July 2024), AfrAsia for multi-currency and international clients, Bank One, MauBank. HSBC and Standard Chartered are corporate only.
• What it costs at MCB. Savings account no minimum, 3.35% above MUR 10,000; current account MUR 28.75 a month; foreign-currency accounts in USD, EUR, GBP, AUD and ZAR with no minimum; outward SWIFT MUR 250 online plus 0.125%, minimum USD 10, maximum USD 75; foreign ATM 1%; card currency conversion 2.5%; Visa Platinum MUR 1,725 a year. Verified
• Exchange control. None since 1994. You may hold foreign currency and remit freely. Cheques remain common for rent.
• Fintech. Wise sends to rupees but does not issue accounts or cards to Mauritian residents; Revolut is not available to residents, though foreign-issued cards work. Budget for a local card early.
• Company accounts. Slower than personal: expect two to six weeks of know-your-customer review for a domestic company and longer for a Global Business Company. Start it the day the company is incorporated, because the Investor permit's 60-day transfer needs the account to exist.

• Licence. Drive on the left. Exchange a foreign licence at the Traffic Branch, Line Barracks, Port Louis: a letter to the officer in charge, the original licence, an authenticity attestation from the issuing authority, proof of address, a permit with at least six months' validity, passport, two photos, a medical certificate if over 60. Fee MUR 1,500, about two weeks. UK, EU and South African licences are exchanged without a test in practice; a theory test may be required for others. A foreign licence is generally accepted for the first year of residence. Practitioner
• Buying. Most people buy a reconditioned Japanese import locally: a 2019 to 2022 SUV at MUR 450,000 to 900,000, a hybrid hatchback from about 550,000, a new small car 600,000 to 750,000. Long-term rental from MUR 20,000 a month bridges the first months.
• Importing your own. There is no duty exemption for non-citizens; the exemption is for returning citizens. Excise runs 0% under 550 cc to 100% above 2,000 cc on petrol cars, less for hybrids and 15 to 25% for electric, plus 15% VAT, on a value depreciated 9% for the first month and 1% a month after, to a 50% floor. Second-hand imports need a Ministry of Commerce permit before shipment and must be right-hand drive; age limits are quoted at under three years for petrol and under four for diesel, with electric cars to ten. Confirm the current schedule before you ship, because sources conflict. Unverified age limits
• Running costs. Fuel MUR 70.65 a litre; road tax MUR 4,500 to 15,000 a year by engine size; insurance MUR 1,500 to 3,500 a month. Road tax renewed more than 15 days late carries a 50% penalty.
• Safety. 124 road deaths in 2025, one of the worst years on record, and a 15% rise in the first seven months of 2026, mostly motorcyclists and pedestrians. Drive slowly at night: unlit bikes, pedestrians and dogs. Verified
• Without a car. The Metro Express runs 30 km from Port Louis to Curepipe with a branch to Réduit, 06:00 to 19:00, about every ten minutes; a stored-value card costs MUR 150. Buses are MUR 17 to 47 a journey. Taxis are unmetered, so agree the fare; the local app is Yugo. Uber and Bolt do not operate. Airport to Grand Baie by taxi MUR 2,500 to 3,500.

Household goods

• Duty and VAT free for a non-citizen holding an occupation or work permit: goods bought abroad, not for sale, imported within six months of your arrival (extendable for cause), not sold for four years. You must be in Mauritius before clearance and provide a detailed packing list. The customs page names permit holders; retirees are reported to receive the same treatment. Verified for OP holders
• Excluded from "household effects": vehicles, alcohol, tobacco. Lithium batteries are refused in sea freight by most movers. Art above MUR 500,000 must be declared. Cash above EUR 10,000 equivalent is declared on arrival.
• Transit and cost. From the United Kingdom, a full 20-foot container takes six to eight weeks and costs GBP 2,500 to 4,500; shared containers eight to twelve weeks. From Durban, four to six weeks at USD 3,000 to 7,500, or ZAR 135,000 to 295,000 door to door. From France, four to six weeks at EUR 4,000 to 8,000. From Dubai, two to three weeks. Practitioner

Dogs and cats

• Only from rabies-free or rabies-controlled countries. Realistic lead time from a standing start: four to six months.
• Import permit from the Livestock and Veterinary Division at least three months before departure, one form per animal, with a motivation letter and your permit, vaccination book, sterilisation certificate (mandatory unless breeding) and identification.
• ISO microchip, then rabies vaccination, then a rabies titre sampled at least four weeks after vaccination showing 0.5 IU/ml or more, then a three-month wait from sampling. The result is valid three to twelve months before shipment. Dogs also need a negative Ehrlichia test within 45 days and a negative Brucella test. Standard vaccines current but not within two weeks of the flight. All reports endorsed by the exporting veterinary authority.
• Arrival as manifest cargo through a local broker; notify the division four days ahead. Quarantine at Réduit from five days, longer by country of origin, at MUR 15 a day; you bring the food. Import fee MUR 500 and clearance MUR 500 per animal. Direct flights from Johannesburg, Paris, London and Dubai avoid transit stress. Broker fees run EUR 300 to 400 per animal. Practitioner
• Banned: pit bull types, American Staffordshire, Japanese Tosa, Dogo Argentino, Fila Brasileiro, Boerboel. Rottweilers, Dobermanns, Cane Corsos, Ridgebacks and similar are allowed only as registered pure-breds. Dog registration with the animal-welfare society has been compulsory since October 2025.

Identity, SIM, utilities

• No national identity card for non-citizens: the residence permit card is your identity. There is no municipal address registration; the lease is proof of address for everything.
• SIM registration is mandatory: passport, proof of address, permit where applicable and a selfie match. Airport tourist SIMs cost MUR 750 to 1,500 and will do for the first weeks.
• Electricity and water accounts usually stay in the landlord's name. Deposits for a new electricity account are MUR 200 to 1,200. Fibre installation takes two to three weeks. Buy a small UPS for the router; storm cuts are routine and the grid ran on red alerts through 2025.
• Water supply, not quality, is the issue: the main reservoir was at 44% in June 2026 after the driest February in a century, with scheduled supply hours in some areas. Rent a house with a tank and pump.

• Executive directors' personal liability for company taxes was narrowed in the Finance Act 2026, and false-information offences extended to former licensees. Filing discipline is the main compliance risk; most difficulty comes from casually prepared files, not from the framework.
• Hiring locally: 45-hour week, 20 days' leave and 15 sick days after a year, 16 weeks' maternity, four weeks' paternity, 30 days' notice, an end-of-year bonus of one twelfth of annual earnings. Minimum wage MUR 17,745 a month from January 2026. Employer on-costs about 6% CSG above MUR 50,000, 2.5% savings fund, 1.5% training levy. Verified
• A new Private Wealth Management licence for family offices, a Variable Capital Company protected-cell option and a fintech governance committee were announced in the 2026-27 Budget.

Mauritius is not the cheap island the brochures imply. These are the things people wish they had priced in, with numbers where they exist.

• Import prices. Imported food, furniture and electronics cost 30 to 70% more than in Europe. Petrol cars carry 45 to 100% duty. A family running two European-brand shopping baskets spends MUR 60,000 a month on groceries.
• Utility shocks in one year. Electricity up 15% in May 2026; fuel up 10% in April and 10% in August; water rationing after the driest February in a hundred years; peak-time load management on the grid. A floating power plant was contracted as a stopgap.
• Rupee. Down about 30% against the dollar since 2019. Good for foreign earners, corrosive for anyone paid in rupees with obligations abroad.
• Traffic and roads. An hour from Grand Baie to Ebène at peak. 124 road deaths in 2025 in a population of 1.26 million, and 2026 running 15% worse.
• Damp. On the plateau, shoes, leather and electronics are lost to mould without dehumidifiers and air conditioning. Salt corrosion on the coast. Budget for both.
• Dogs and mosquitoes. Around 300,000 stray dogs by the animal-welfare society's 2025 estimate; a chikungunya outbreak of over 2,800 confirmed cases in 2026.
• Healthcare ceiling. Complex cases fly out. An uninsured air ambulance is USD 40,000 to 80,000. Local insurers cap inpatient cover low and load non-citizens.
• Bureaucracy and rising bars. Original-plus-copy culture, in-person visits at immigration, the Traffic Branch and the tax authority. Permits now renew on rising turnover and income tests, and the permanent-residence bar moved from three years to five with far higher thresholds in 2025. What was granted easily in 2022 is not the standard now.
• Distance. Eleven to twelve hours to Europe, four to Johannesburg, six and a half to Dubai. Peak-season fares are high and every family event abroad costs a week and a long-haul ticket.
• Small circles. Expat turnover is high and friendships take time. Local salaries are a fraction of European ones, which shapes who you meet and how you employ.
• Scams. Fake EDB accounts soliciting fees; "beachfront" rentals that are not; deposits withheld for landlord repairs; airport taxi touts; unofficial facilitators promising permits. Pay government fees only through the portal, and never pay a facilitator who is not a licensed corporate service provider or law firm.

Three to six months from first decision to a settled family is realistic. The bank account and the school place set the pace, not the permit.

Six months out

• Pick the route in §3 and read its permit in §4. Note the year-3 and year-5 tests, not only the entry threshold.
• Apply to schools. Pay deposits. This is the earliest deadline you face.
• Take home-country tax advice on the exit year (§8) and plan the capital transfer around exchange-control or pension rules.
• Order police clearances, apostilled birth and marriage certificates, sworn translations if not in English or French.
• Start the pet protocol: microchip, rabies vaccination, titre test, three-month wait.
• Book a recce of two weeks. Visit the shortlisted areas on a weekday at 08:00 and 17:00.

Three months out

• Incorporate the company if on the Investor route; open the company account the same week.
• File on the EDB portal. Pay USD 50. Keep the reference.
• Arrange international health insurance with evacuation, effective from arrival.
• Get shipping quotes for a full and a shared container; decide what not to ship (cars, lithium, anything cheap to replace).
• Book four to eight weeks of serviced accommodation near the school.
• Apply for the pet import permit.

On approval in principle

• Pay the permit fee by card at the EDB within the 90-day window; book the medical at a registered clinic in Mauritius.
• Sign the lease; photograph the inventory; get the electricity and water account numbers.
• Open the personal bank account with the approval letter and the lease.
• Attend the issuance appointment with originals. Collect the card.

First 60 days

• Make the transfer: USD 100,000, USD 50,000 or USD 2,000 as your route requires. Keep the SWIFT confirmation.
• File the dependant applications.
• Register a SIM in your name; order fibre.
• Start the driving-licence exchange; it needs a permit with six months' validity.
• Register with a GP, a paediatrician and a dentist; buy a local plan for direct billing if useful.
• Receive the container within six months of arrival and be present for clearance.
• If employing staff: written contract, minimum wage, register with the tax authority for contributions.
• Obtain a Tax Account Number; diarise 15 October for the first return.

Every year

• Evidence the annual test: turnover, income, salary or retiree transfers, in a folder you could hand to an inspector.
• Renew insurance, road tax within 15 days of expiry, dog registration.
• Tell the EDB before any change of employer, salary, shareholding or address.
• At year 5, diarise the six-month permanent-residence window. At renewal, file at least one month before expiry.

This guide was built by reading the primary texts first: the Annex to the Budget Speech 2026-27, the EDB's Budget Highlights, the current Occupation Permit Guidelines, the Golden Visa Guidelines of August 2026 and the PwC tax summary reviewed in June 2026. Firm summaries were used to confirm Finance Act 2026 measures not yet reflected on government pages. Market prices come from dated 2026 sources and are pooled where they agree. Twenty-five competing guides were audited; most, including several dated 2026, still carry pre-August figures.

Where sources conflict

• Pet quarantine: the ministry guidelines say a minimum of five days at Réduit; two relocation guides say 21 days. The official figure is used.
• Retired permit minimum stay: one 2025 guide states 180 days a year; the EDB guidelines contain no minimum stay.
• Premium Visa income floor: USD 1,500 a month appears in consultancy guides, not on the EDB page.
• Occupation Permit application fee: USD 50 in the EDB guidelines; one consultancy still quotes MUR 5,000.
• Imported used-car age limits: 3 and 4 years, 18 to 48 months, and 5 years all appear. The customs page gives rates, not age limits.
• Domestic company incorporation fee: reported as nil and as MUR 4,950.
• Senior Living residence permit: the EDB says no minimum price; one consultancy quotes USD 200,000.

Version history

Corrections are listed in the version history above. To report an outdated figure, write to hello@start.mu with the section number and a source. Corrections are logged here with the date and the change.

Sources

1. Ministry of Finance, Annex to the Budget Speech 2026-27. mauritiusassembly.govmu.org
2. Economic Development Board, Budget Highlights 2026-27. edbmauritius.org
3. EDB, Occupation Permit Guidelines, current edition. residency.mu
4. EDB, What's New in Occupation and Residence Permits, August 2026. edbmauritius.org
5. EDB, Golden Visa Guidelines, August 2026. edbmauritius.org
6. PwC, Worldwide Tax Summaries: Mauritius, reviewed 15 June 2026. taxsummaries.pwc.com
7. Mauritius Revenue Authority, Double Taxation Agreements. mra.mu
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This guide is general information about Mauritian rules as published on the verification date. It is not legal, tax or immigration advice for your circumstances. Thresholds are revised with each national budget in June. start.mu is a trading name of Intrasia Corporate Services Limited, a licensed corporate service provider. Edition 2026.09.