Planning to set up a business in Mauritius from India? This guide explains the 2026 EDB rules, how to incorporate your Mauritian company, how to remit your capital under the RBI's Liberalised Remittance Scheme, and the tax points to know. Prefer us to handle it end to end? See our Investor Permit Mauritius service.
In this guide:
2026 requirements·
RBI LRS & remittance·
Steps from India·
FAQs
Related:
Company registration·
2026 requirements guide·
Permanent residency·
Self-Employed Permit
I cannot recommend Nina Bagha highly enough. She accompanied me throughout the process of obtaining my Investor Occupation Permit in Mauritius, and her support made an enormous difference.
Nina is extremely professional, patient and genuinely committed to her clients. She provided clear guidance at every stage, was always available to answer my questions, and ensured the process was as smooth as possible. Her knowledge, reliability and personal involvement gave me complete confidence.
Two sets of rules apply to Indian investors: the Mauritian EDB's investment criteria, and the Reserve Bank of India's rules for sending the money out of India.
Under the 2026 EDB framework, standard Investor Permit applicants invest at least USD 100,000 in their newly incorporated Mauritian company. You show proof of funds when you apply, and the money is transferred to the company's bank account within 60 days of the permit being issued.
The company must also reach at least MUR 5 million annual turnover from Year 3. See the full 2026 Investor Permit requirements.
The USD 100,000 is not an entry fee or a non-refundable government payment. It remains your company's working capital, fully available for:
Transfers from India go through your Authorised Dealer (AD) bank and must follow the RBI's Overseas Investment framework. The right route depends on who is investing.
per person, per financial year. Investing in the equity of your Mauritian company counts as overseas direct investment made within this limit.
An existing Indian company or LLP can fund a Mauritian subsidiary under the automatic route, within 400% of its net worth (last audited balance sheet).
TCS on LRS remittances: Tax Collected at Source may apply to amounts above ₹10 lakh a year. It is not an extra tax: you can claim it back in your income tax return. Confirm the current rate with your bank.
Source of funds: both the RBI rules and Mauritian anti-money laundering (AML) checks require clear documentation of where the money comes from. We prepare the Mauritian side and work alongside your Indian CA and AD bank.
We align your company structure, source-of-funds file and EDB application, so your bank, the RBI and the EDB all see the same, consistent picture.
General information only, current at October 2026; not legal, tax or foreign-exchange advice. RBI rules are applied by your AD bank, so confirm your route with your bank and Chartered Accountant. Source for EDB criteria: EDB, August 2026.
An active business base in Mauritius gives Indian founders two things: preferential access to African markets, and a clear, competitive tax framework that works alongside the India–Mauritius treaty.
Mauritius belongs to Africa's main trade blocs. Indian exporters, manufacturers and service providers can use a Mauritian base to access these markets on preferential terms, subject to each agreement's rules of origin.
Read more in the EDB's Africa Strategy.
15% standard corporate tax rate and 15% standard VAT.
Personal income tax is progressive at 0%, 10% and 20%. A temporary 5% contribution applies to company profits above MUR 24M (2026–2029).No capital gains tax in Mauritius on the sale of company shares or business assets.
India may still tax gains on shares of Indian companies (see the treaty below).Dividends paid by Mauritian companies to foreign shareholders bear no Mauritian withholding tax.
If you remain resident in India, those dividends are taxable in India.No inheritance tax and no wealth tax in Mauritius.
Indian rules continue to apply to assets and heirs in India.The long-standing India–Mauritius Double Taxation Avoidance Agreement prevents the same income being taxed twice and sets out which country taxes what.
Since the 2016 protocol: capital gains on shares of Indian companies acquired from April 2017 can be taxed in India. The treaty is no longer a way to sell Indian shares tax-free; its value today is for genuine businesses operating from Mauritius.
Treaty benefits and Mauritian tax residence depend on genuine commercial substance. A Mauritian company that is in practice run from India can be treated as Indian tax resident under India's place-of-effective-management rules.
We set this up as part of your company registration in Mauritius.
We structure your company, substance and Investor Permit together, and work alongside your Indian CA on the India side.
General information only, current at October 2026; not tax or legal advice. Take advice from a qualified Chartered Accountant in India and a tax adviser in Mauritius on your own structure.
From incorporating your Mauritian company to holding your Investor Occupation Permit, the journey follows a clear four-stage roadmap. Almost all of it can be handled while you are still in India.
We help you draft an EDB-compliant business plan tailored to your activity, with turnover projections towards the 2026 turnover targets.
At the same time, your company is registered through the Companies and Businesses Registration Integrated System (CBRIS), giving you your Certificate of Incorporation and Business Registration Number (BRN). Company registration in Mauritius →
Once the company is formed, it opens a corporate bank account in Mauritius. You provide proof of funds and a written undertaking to transfer the USD 100,000 with your application. The money is later remitted from India through your AD bank under the RBI rules: LRS for individuals, or the overseas investment route for Indian companies.
When the money moves: the USD 100,000 is remitted from India to your Mauritian company account within 60 days of the permit being issued, not before you apply. Plan the LRS paperwork with your bank in advance.
Your permit application is submitted remotely through the National E-Licensing System (NELS), overseen by the EDB. The non-refundable USD 50 application fee is paid at this stage.
The EDB typically reviews a complete file within 15 to 20 working days. Once you receive your Approval in Principle (AIP) letter, you have 90 days to travel to Mauritius and complete the local formalities:
Travelling on an Indian passport: Indian nationals can usually enter Mauritius visa-free for up to 60 days for visits, which also suits a scouting trip before you apply. That entry does not allow you to work; you start operating once your Occupation Permit is issued.
Bringing your family? Their permits are prepared alongside yours. Planning ahead? Read about permanent residency in Mauritius.
Company, bank account, NELS filing and appointments in Port Louis: DNB manages the whole process from Ebène while you prepare your move from India.
Timelines are indicative and depend on your file and on the authorities' workload. Procedures and fees may change; approval rests with the Mauritian authorities.
Your Investor Permit covers your family too. And for Indian investors seeking long-term stability, it opens a route to 20-year permanent residence after five years.
After holding your Investor Permit for 5 continuous years, you can apply for a 20-year Permanent Residence Permit (PRP) if your Mauritian company meets one of these turnover milestones:
Plan early: these thresholds are far higher than the renewal targets (MUR 5M, then 8M a year). Full details in our permanent residency guide.
We prepare your family's permits alongside yours, and build your business plan with permanent residence in mind from day one.
Eligibility for dependants and permanent residence is decided by the Mauritian authorities under the guidelines in force at the time of application.
The questions Indian founders and investors ask us most often about setting up in Mauritius.
A corporate presence in Mauritius opens doors to international markets, a competitive tax framework and a high quality of life for your family. DNB HR Associates provides end-to-end guidance on company registration, EDB business plan structuring, administrative compliance and residency processing.
From your first call to your permit in hand, our team in Ebène works with you and your Indian CA every step of the way. Learn more about our Investor Permit Mauritius service.
General information only, not tax or legal advice. Approval of all permits rests with the Mauritian authorities.
Explore our practical guides to investor permits, occupation permits and company registration in Mauritius.
Contact DNB HR Associates for professional support with permits, investment and company setup.
Contact DNB HR AssociatesThe DNB assessment turns broad ambitions—such as moving, working or starting a business in Mauritius—into a clearer starting point for the right permit conversation.
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Nina Bagha Founder & Director, DNB HR Associates Ltd Founder & Director, DNB HR Associates Ltd Nina Bagha is the Founder and Director of DNB HR Associates Ltd, a Mauritius-based HR consultancy providing human resource, business setup and immigration support services. Through DNB HR Associates, she works with international investors, professionals and businesses seeking to establish or expand their presence in Mauritius, including support with company setup and Occupation Permit applications.
