Living in Mauritius: Occupation Permit – 2 New Occupation Permits dedicated to foreign investors

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Two new Occupation Permits have been added to the existing list dedicated to foreigners wishing to work and live in Mauritius:

Investor - Machinery and equipment
An Investor wishing to bring in high-tech machinery and equipment as part of the investment of USD 100,000, must transfer a minimum of USD 25,000 or its equivalent in freely convertible foreign currency and the remaining balance in terms of high-tech machinery and equipment. The following criteria must be satisfied to be eligible under the scheme:

The high-tech machinery and equipment will be evaluated based on the invoice issued by the supplier and a report from a recognized Chartered Valuator.

In case the high-tech machinery and equipment is yet to be shipped to Mauritius, the investor should submit the bill of lading to the Occupation Permit Unit at time of submission of the application.

Investment in high-tech machinery and equipment must be in a qualifying activity including but not limited to Agro-Industry, Aquaculture, Healthcare, ICT-BPO, Fin-tech, Life Sciences, Biotechnology, Manufacturing, Ocean Economy and Renewable Energy.

Investor – Innovator Occupation Permit
In its quest to achieve the status of high-income economy, the Government of Mauritius is reiterating its support to investors conducting Research and Development (R&D) in highly innovative sectors. The Innovator Occupation Permit is geared towards companies having a consequential Research & Development component as part of the total operational expenditure but with low gearing with respect to capital requirements. To attract these low capital-intensive start-ups and innovators, applicants eligible to apply under the scheme will be required to make an initial investment of USD 40,000 or its equivalent in freely convertible currency.


  • The scheme applies to companies conducting R&D in qualifying sectors including but not limited to life and health sciences, technology, ICT, Fintech, biotechnology, Nano technology, light manufacturing, pharmaceuticals and design.
  • The R&D expense component should constitute of at least 20% of total operational expenditure during the research phase.
  • The Board of Investment will assess, on a case to case basis, each project on its own merit to determine its eligibility to the scheme.
  • The business plan should clearly depict all expenditures related to R&D activities.
  • Yearly audited accounts should clearly identify R&D expenditure and any deviation from initial expenditures stated in the business plan.

Qualifying Expenditures
The following costs may qualify as Research and Development:

  • Direct R&D staff costs
  • Subcontracted R&D costs
  • Externally provided R&D staff iv. Clinical trial volunteer costs
  • Prototypes
  • Software directly used in R&D vii. Consumable items
  • Any other expenditure deemed to have been incurred with the prospect of gaining new scientific or technical knowledge and understanding.

For greater clarity, the following costs will not be considered as R&D expenditure:

  • The production and distribution of goods and services
  • Capital expenditure.
  • The cost of land
  • Expenditures incurred for the use and the creation of patents and trademarks, as these are the cost of protecting the completed R&D.

Sources : Board of Investment (BOI)

  1. Mauritius, the perfect setting for retirees
  2. Becoming a retired resident in Mauritius
  3. Living in Mauritius: Different types of existing permits for non-citizens
  4. The different types of entry visa for Mauritius
  5. Living in Mauritius: Occupation Permit – 2 New Occupation Permits dedicated to foreign investors
  6. List of Mauritian Diplomatic Representations abroad

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