Mauritius

Mauritius has become a growing expat and remote work destination in the Indian Ocean, offering the Occupation Permit (for professionals, self-employed, and investors), the Retired Non-Citizen Permit, and a newer Premium Visa for long stays up to one year. The country is politically stable, English and French speaking, and has a well-developed legal framework derived from English and French law. Processing times are generally efficient.

The Occupation Permit (OP) in Mauritius combines a work permit and residence permit for professionals, investors, and self-employed individuals. Professionals need a job offer with a minimum monthly salary of MUR 60,000 (approximately USD 1,300). Renewals are straightforward. The OP is valid for up to 3 years and can be extended. Intra-company transferees may apply under separate provisions.

Spouses and dependent children of Occupation Permit holders can apply for a Dependent Residence Permit, allowing them to live in Mauritius. Dependants are not automatically authorized to work but can apply for their own Occupation Permit if they have qualifying employment.

Mauritius has a flat income tax rate of 15% (with an 25% top rate for high-income earners introduced in 2023 budgets). The country has an extensive tax treaty network of over 45 agreements, particularly with African and Asian countries. Mauritius is known for its business-friendly tax environment and has been used as a gateway for investment into Africa and India.