2026 guide for UK investors

How to Get a Mauritius Investor Permit from the UK

By Nina Bagha, Founder & Director, DNB HR Associates · Updated October 2026

Thinking of moving from the UK to Mauritius to run your own business? This guide explains the 2026 Mauritius Investor Permit rules, how to set up your company from the UK, and what the UK–Mauritius tax treaty means when you leave. Prefer us to handle it? See our Investor Permit Mauritius service.

USD 100,000minimum investment ~~USD 50,000~~
MUR 5Mannual turnover from Year 3
Up to 10 yrspermit, renewable
2–4 monthstypical timeline

Book a Free Consultation Check Your Eligibility

2026 requirements·Steps from the UK·UK tax & leaving the UK·FAQs

Written by Nina Bagha • Founder & Director, DNB HR Associates Ltd • Updated October 2026

Why now

Why UK Business Owners Are Looking at Mauritius

In recent years, a growing number of UK founders, tech entrepreneurs and high-net-worth investors have been reassessing their personal and corporate tax position. Three changes are driving the conversation:

Non-dom regime abolishedReplaced from April 2025 by a residence-based system, including for inheritance tax.
Higher Capital Gains TaxCGT rates on shares and business assets rose in October 2024.
Inflationary pressureRising costs have pushed owners to look at more efficient international bases.

Mauritius has emerged as a leading choice for British business owners. Its hybrid legal system, rooted in both English common law and French civil law, feels familiar; English is the language of government and business; there are direct flights from London Heathrow; and the time difference is small (GMT+4, or 3 hours ahead during British Summer Time).

The main gateway for foreign entrepreneurs is the Investor Occupation Permit: a combined work and residence permit issued through the Economic Development Board (EDB). Granted for up to 10 years and renewable, it lets UK citizens set up a company, live in Mauritius and bring their family with them. If you'd rather have it handled for you, see our Investor Permit Mauritius service.

In this guide

The 2026 requirements and financial thresholds
Applying from the UK, step by step
The UK–Mauritius tax treaty and leaving the UK
Frequently asked questions

Eligibility criteria

2026 EDB Financial Requirements & Eligibility Criteria

The Economic Development Board (EDB) tightened the Investor Permit rules in 2026. These are the two financial tests every UK applicant must plan for.

Updated for the 2026 EDB guidelines

Requirement 1

The USD 100,000 initial investment

USD 100,000minimum, or the equivalent in GBP or EUR ~~USD 50,000 before 2026~~

You show proof of funds with your application, then transfer the money from your UK (or any non-Mauritian) bank account into your newly incorporated Mauritian company's account within 60 days of the permit being issued.

Important: this is not a fee. The USD 100,000 is not a government charge or a non-refundable contribution. It is your company's working capital, and you keep full control of it to fund:

Operating expenses
Salaries
Equipment
Business growth

Requirement 2

Business turnover milestones

Your company must show real economic substance by reaching minimum annual turnover levels, declared each year to the Mauritius Revenue Authority.

Years
1–2
LaunchBuild the business in line with your plan.
From
Year 3
MUR 5M a yearMinimum annual turnover.
From
Year 5
MUR 8M a yearMinimum annual turnover to renew your permit.

Planning for a 20-year Permanent Residence Permit? That requires a much higher turnover, so build it into your business plan from day one.

Will your business plan hit these targets?

We review your projections against the 2026 EDB thresholds before you commit a single pound.

Get My Plan Reviewed Check Your Eligibility

Source: EDB, "What's New in Occupation and Residence Permits", August 2026. More detail in our 2026 Investor Permit requirements guide. Final decisions rest with the Mauritian authorities.

Tax for UK citizens

Tax Advantages for UK Citizens & the UK–Mauritius Tax Treaty

One of the main reasons British investors relocate to Mauritius is its transparent, internationally recognised tax system. Here is what it offers, and what the UK–Mauritius treaty does and doesn't do.

Key fiscal benefits in Mauritius

15%Corporate tax & VAT

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).

0%Capital gains tax

No capital gains tax on the sale of business assets or company shares.

A land transfer tax applies when a non-citizen sells Mauritian property.

0%Inheritance & wealth tax

No inheritance tax and no wealth tax in Mauritius. Dividends from Mauritian companies are generally tax-exempt.

A 15% contribution applies to individual income, including local dividends, above MUR 12M a year (2026–2029).

FreeRepatriation of profits

No foreign exchange controls: profits and capital can be moved back to the UK or anywhere else.

Standard bank compliance checks apply.

The UK–Mauritius treaty

How the Double Taxation Convention protects you

The UK and Mauritius have had a Double Taxation Convention (often called the UK–Mauritius DTAA) since 1981, most recently amended in 2018. It ensures that the same income is not taxed twice, and sets out which country taxes what once you are Mauritius resident.

Income	Where it is taxed once you are Mauritius resident
Profits of your Mauritius company	Mauritius, provided the company is genuinely managed from Mauritius
UK private & workplace pensions	Generally Mauritius only, as your country of residence
UK government service pensions	UK only, for UK nationals
UK rental property	The UK keeps the right to tax rent and gains on UK property

You, personally

Leaving UK tax residence

The treaty only helps once you have genuinely left the UK. Your personal status is decided by HMRC's Statutory Residence Test: the days you spend in the UK, whether you work full-time abroad, and your remaining UK ties (home, family, work).

If both countries treat you as resident, the treaty decides by permanent home, then centre of vital interests, then habitual abode.

Your company

Real substance in Mauritius

A Mauritian company that is in practice run from the UK can be treated as UK tax resident. Its board decisions and management must genuinely take place in Mauritius. DNB helps you put that substance in place:

Registered office address in Mauritius
Resident director support where required
Company secretarial and administrative set-up

See our company registration in Mauritius service.

UK inheritance tax since April 2025: if you have been UK resident for at least 10 of the last 20 tax years, your worldwide estate can remain within UK IHT for 3 to 10 years after you leave.

Your UK State Pension is not frozen: Mauritius is one of the countries where it continues to be uprated every year.

Set up your Mauritius company the right way

We put the corporate substance in place in Mauritius and work alongside your UK tax adviser, so your move holds up to scrutiny.

Book a Free Consultation Chat on WhatsApp

General information, current at October 2026; not tax or legal advice. Take advice from a qualified UK tax adviser on your personal position before you leave the UK.

Useful Links

Investor Occupation Permit Mauritius 2026

Requirements, processing time and complete application checklist

›

Occupation Permit Services

Explore Investor, Professional and other permit pathways

›

Company Registration in Mauritius

Set up your Mauritius company and business structure

›

Young Professional Permit

Explore an alternative pathway for eligible graduates

›

📘

EDB Occupation Permit Guidelines 2026

Review the current permit categories, criteria and renewal rules

›

💬

Contact DNB HR Associates

Speak with our Mauritius-based immigration team

›

Common questions

Frequently Asked Questions

The questions UK founders and investors ask us most often about moving to Mauritius.

Can I apply for the Mauritius Investor Permit while still living in the UK?

Yes. The entire initial phase, including company incorporation through CBRIS, business plan preparation and the NELS submission, can be completed remotely from the UK. You only need to travel to Mauritius after receiving your Approval in Principle (AIP), within 90 days. See the step-by-step roadmap.

Must my USD 100,000 capital transfer come from a UK bank account?

Not necessarily. A UK account is the most common route, but any bank outside Mauritius works. The transfer must come from a regulated financial institution, in your name or your corporate structure's name. Bank reference letters and clear source-of-funds documents are required to meet anti-money laundering (AML) standards. More on the 2026 financial requirements.

How long does the full process take from the UK?

From gathering your documents to holding your permit in Mauritius, the process generally takes 2 to 4 months. The EDB usually issues Approval in Principle within 15 to 20 working days of receiving a complete file.

Will I stop paying UK tax once I move?

Not automatically. Your UK tax residence depends on HMRC's Statutory Residence Test, and the UK–Mauritius tax treaty decides where each type of income is taxed. UK property income stays taxable in the UK, and UK inheritance tax can apply for up to 10 years after you leave if you were a long-term UK resident. Take UK tax advice before you go. See UK tax and the treaty.

Will my UK State Pension be frozen in Mauritius?

No. Mauritius is one of the countries where the UK State Pension continues to be uprated each year.

Can my family come with me?

Yes. Your spouse or partner, dependent children and dependent parents can apply for residence permits linked to your Investor Permit, for the same duration. See family and permanent residency.

Is there a cheaper alternative to the Investor Permit?

If you will work alone, providing your own professional services, the Self-Employed Permit requires a lower initial investment. It does not suit a trading company with staff. Read about the Self-Employed Permit in Mauritius.

UK to Mauritius

Start Your UK to Mauritius Relocation Journey

Moving your business and residence across borders takes reliable, on-the-ground support. DNB HR Associates is a Mauritius-based team specialising in company registration, business plan structuring, corporate governance and EDB permit coordination.

Whether you are looking for tax efficiency, international growth or a new lifestyle for your family, we guide you from start to finish. Learn more about our Investor Permit Mauritius service.

Book a confidential strategy consultation Speak directly with an investor adviser. Free, with a reply within 24 hours. Schedule a UK Investor Consultation

Check your eligibility Our online screening tool evaluates your profile in 5–7 minutes. Free preview; full result USD 49. Check Your Investor Permit Eligibility

Remote support from the UK
Team based in Ebène, Mauritius
Prefer WhatsApp? Message us

General information only, not tax or legal advice. Approval of all permits rests with the Mauritian authorities.

UK to Mauritius

Step-by-Step Application Roadmap

Moving from the UK to Mauritius means coordinating three administrative tracks: company setup, banking and the immigration application. Most of it can be done without leaving the UK.

Step 1Business plan & company setup
Step 2Bank account & proof of funds
Step 3Online filing via NELS
Step 4Approval & arrival in Mauritius

CBRIS & BRNFrom the UK

Business plan & incorporation via CBRIS

Your application starts with an EDB-compliant business plan: projected balance sheet, commercial strategy and turnover projections towards the 2026 turnover targets.

At the same time, DNB registers your company through the Companies and Businesses Registration Integrated System (CBRIS), giving you your Certificate of Incorporation and Business Registration Number (BRN). Company registration in Mauritius →
BankingFrom the UK

Corporate bank account & proof of funds

Once incorporated, your company opens a corporate bank account in Mauritius. With the application you provide proof of funds and a written undertaking to transfer the USD 100,000.

When the money moves: the USD 100,000 is transferred from your UK bank to your Mauritian company account within 60 days of the permit being issued, not before you apply.
NELSFrom the UK

Online filing via the NELS portal

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.
4
AIP · 15–20 working daysIn Mauritius

Approval in Principle & relocation

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:
1. A routine medical check at an authorised medical centre in Mauritius
2. Presenting your original passport and police clearance certificate (from the UK, an ACRO Police Certificate) at the Passport and Immigration Office in Port Louis
3. Collecting your Investor Occupation Permit, valid for up to 10 years
Bringing your family? Their permits are prepared alongside yours. Planning ahead? Read about permanent residency in Mauritius.

We coordinate all four steps for you

Company, bank account, NELS filing and appointments in Port Louis: DNB manages the whole process from Ebène while you prepare your move from the UK.

Start My Application Chat on WhatsApp

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 future in Mauritius

Family Inclusion & Long-Term Permanent Residency (20 Years)

The Investor Permit is not just for you. Your family can live in Mauritius with you, and after five years the island can become your long-term home.

Bringing your family

Who can join you as a dependant

Spouse or partnerResidence for the same duration as your own permit.
Dependent childrenBiological, step- or legally adopted children, generally up to the age of 24, subject to the rules in force.
Dependent parentsParents who depend on you can also be included.

Live in Mauritius for as long as your Investor Permit, up to 10 years
Schooling at international schools with British-curriculum options, such as Northfields, Clavis or Le Bocage
Healthcare in good private clinics; international health insurance is strongly recommended

Pathway to permanent residence

A 20-Year Permanent Residence Permit

5 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:

Year 0Investor Permit
Years 1–5Grow turnover
From Year 5Apply for PRP

Option A · AnnualMUR 15Mturnover a year, over the 5 years before you apply

Option B · AggregateMUR 75Mtotal turnover across the 5-year period

Plan early: these thresholds are far higher than the renewal targets (MUR 5M, then 8M a year). Full details in our permanent residency guide.

Planning a move with your family?

We prepare your family's permits alongside yours, and build your business plan with permanent residence in mind from day one.

Plan My Family's Move Chat on WhatsApp

Eligibility for dependants and permanent residence is decided by the Mauritian authorities under the guidelines in force at the time of application. School names are given for information only; DNB has no affiliation with them.

DNB HR ASSOCIATES Mauritius Permit
Eligibility Check

QUESTION 7 OF 12

What best describes your current position?

I have a Mauritius job offer

I am planning a business project

I work independently

I plan to retire in Mauritius

Continue →

Your pathway, made clearer

A guided assessment built around your real plans

The 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.

Five pathways considered

Investor, Professional, Self-Employed, Retired Non-Citizen and Young Professional.

Personalised indication

Your answers shape the pathway direction and the next factors to explore.

Simple, focused questions

Designed for people who do not yet know the technical permit terminology.

Private next step

Use the result to explore the right route or request confidential DNB guidance.

Nina Bagha

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.

Personalised Immigration Guidance

Need Personalised Advice?

Every investor's circumstances are different. The pathway to permanent residence involves business performance, documentation, and timing considerations that are best assessed against your specific situation.

Our Mauritius-based team can help you plan your long-term strategy, from the initial Investor Occupation Permit through to permanent residence.

Contact DNB HR Associates →