Requirements for foreigners

For the following categories, it is an obligation to register and obtain a Registration Certificate from the Board of Investment:

1. Non-Citizen investors, self-employed and professionals who intend to apply for an Occupation Permit;
2. Retired Non-Citizens who intend to apply for a Residence Permit;
3. Non-citizen investors who wish to acquire immovable property for business purposes;
4. Companies who want to benefit from land conversion tax exemption on agricultural land for development;
5. Companies manufacturing goods for exports wishing to benefit from special labour and employment provisions;
6. Investors with a development project under the Integrated Resort Scheme (IRS);
7. Investors intending to operate in a Freeport Zone.

Guidelines for registration with BOI:
http://www.investmauritius.com/download/Registration%20at%20Board%20of%20Investment%20-%20Guidelines.pdf

Foreigners can benefit from an occupation permit, which allows them to reside and work in Mauritius.

There are 3 categories of foreigners eligible for an occupation permit:

1. An investor carrying out an economic activity which generates an annual turnover exceeding MUR 3 million;
2. A self-employed generating an annual income exceeding MUR 600,000;
3. A professional employed under a contract of employment with a basic monthly salary should exceeding MUR 30,000.

Registration forms: Investor, Self-employed, Professional

Application form for Occupation Permit
http://www.investmauritius.com/download/Occupation_Permit_Form.pdf

If not qualified for an Occupation Permit, foreigners have to apply for a Work Permit and a Residence Permit with the Ministry of Labour and the Passport and Immigration Office respectively http://labour.gov.mu; http://passport.gov.mu

More information on doing business can be obtained from BOI:
http://www.investmauritius.com/Detail.aspx?PageId=40