June 17, 2021

National Budget 2021/2022 - Work & Live in Mauritius

Occupation Permit (OP) as Professional:


  • Extension of the validity period for Professionals from 3 years to 10 years for holder of OP as Professional.
  • Non– citizens holding an Occupation Permit as a Professional will be given the flexibility to switch job without having to submit a new application provided the minimum criteria are met
  • The monthly salary applicable for an Occupation for professionals in financial services will be brought down to Rs 30,000 (limited only for fund accounting and compliance services by a company holding a license from the Financial Services Commission, and the professional will need to have at least 3 years relevant work experience).


Occupation Permit (OP) as Self Employed


  • Non-citizens holding an OP as self-employed will be allowed to incorporate a one-man company and employ administrative staff.


Dependent of the holder of Occupation Permit (OP)


  • Exemption from the application of an OP or work permit for Spouses of OP holders investing or working in Mauritius.
  • Waiving of the maximum age limit of 24 years for dependents.


Residence Permit


  • A non-citizen who purchases or otherwise acquires an apartment used, or available for use, as residence, in a building of at least 2 floors above ground floor, provided the purchase price is not less than USD 375,000 will be issued with a residence permit, including for his dependents, and exempted from the requirement of a work or occupation permit.


Introduction of new category of Occupation Permit (OP) and other advantages


  • The 10-Year Family Occupation Permit for those contributing USD 250,000 to the COVID-19 Projects Development Fund.
  • Setting up of a privilege club scheme (privilege access to hotels, golf courses, restaurants, private medical institutions, amongst others).
  • A Smart Card will replace the current paper-based Occupation Permit.
  • The requirement for OP applicants to arrive in Mauritius on a business visa to be issued with a permit to be waived
  • Where an application for an Occupation Permit requires views and recommendations of a ministry or public sector agency, the latter shall within 5 working days submit its views or recommendations to the Economic Development Board or else silent is consent principle will apply


Permanent Residence Permit


 Permanent Residence Permit will have the validity automatically extended to cover a 20-Year period.

  • Holders of a Permanent Residence Permit will be able to renew their permits and they will be given the flexibility to switch category between investor, professional and retired.


International Students


  • The criteria for young professional Occupation Permit will be reviewed and the list of qualifying activities will be removed.
  • International students enrolled in a recognised educational institution in Mauritius will benefit automatically from:
  • A 20 hours per week work permit; and
  • A 10-Year renewable Young Professional Occupation Permit upon graduation


Acquisition of Property in Mauritius by Non-Citizens


  • Promoters under Smart City Scheme will be allowed to sell one plot of serviced land not exceeding 2,100 m2 to a non-citizen holder of Occupation permits, Permanent Residence Permit or a Residence Permit for another period of two years, that is, up to 30 June 2024 instead 30 June 2022.
  • Promoters under the Property Development Scheme (PDS) will also be allowed to sell a plot of serviced land provided that the total area of all plots of serviced land for sale should not exceed 25% of the land area planned for the construction of residential properties.
  • To create a level playing field with other property schemes and accelerate the sale of a few remaining IRS/RES units, registration duty on the sale of an IRS or RES residential property will be levied at the rate of 5% or USD 70,000 whichever is the lower.
  • The Non-Citizens (Property Restriction) Act will be amended to provide that no approval is required from the Prime Ministers’ Office (PMO) for disposal of property under the EDB Schemes (e.g., Property Development Scheme, Integrated Resort Scheme, Business Purpose, Smart City and G+2) but only for Economic Development Board to notify the Prime Minister’s Office of such disposal.


Amendment of the Invest Hotel Scheme:


  • Sale of up to 80% of the units with the possibility for the owner of a room to stay for a maximum of 6 months annually to be allowed.
  • Reduction in the minimum selling price of a standalone villa from USD 500,000 to USD 375,000