The Mauritius Family Occupation Permit: What It Costs and How It Works

The Family Occupation Permit is the least discussed permit category in Mauritius – and the most expensive. Under the Finance Act 2025, the sole criterion is a contribution of USD 250,000 (or equivalent in freely convertible foreign currency) to the COVID-19 Projects Development Fund.

No turnover milestones. No salary thresholds. No letters of intent. Just money. Whether that makes it the simplest permit in Mauritius or the laziest depends on your perspective. Here is how it works, who it is for, and whether it makes sense when you compare it to the alternatives.

What the Family Occupation Permit requires

The Finance Act 2025 replaces the First Schedule to the Economic Development Board Act, and Part II of that new schedule sets out the criteria for the Family Occupation Permit in a single line:

Contribution of USD 250,000 or its equivalent in freely convertible foreign currency to the COVID-19 Projects Development Fund.

That’s it. Unlike the investor occupation permit (which requires USD 50,000–100,000 plus turnover milestones) or the self-employed permit (which requires USD 50,000 plus services sector activity and client letters), the Family Occupation Permit has no ongoing business requirements.

The contribution is a one-off payment, not a refundable deposit. It goes to the COVID-19 Projects Development Fund – a government fund established to finance development projects in the wake of the pandemic.

What the permit gives you

The Family Occupation Permit is processed through the same framework as all other occupation permits under the Immigration Act 2022 (as amended by the Finance Act 2025):

• Application through NELS: All applications go through the National Electronic Licensing System
• Joint Committee review: The application is assessed by the Joint Committee (comprising representatives of the Ministry, the Passport and Immigration Office, and the EDB)
• Work and residence authorisation: The permit authorises the holder to live and work in Mauritius
• Spouse eligibility: The spouse of the permit holder can apply for their own occupation permit

Dependent children: age raised to 24

One of the broader changes in the Finance Act 2025 that benefits all permit categories – including the Family Occupation Permit – is the expanded definition of “dependent child”. The Immigration Act 2022 now includes a new paragraph raising the age threshold to 24 years.

Previously, dependent children had to be younger to qualify. The new definition means families with university-age children can include them in their relocation plans without having to secure separate permits for each child.

This applies across all permit types – occupation permits, residence permits, and permanent residence permits. For families considering the Family Occupation Permit, it means the permit can cover parents and children up to age 24.

How it compares to other permit routes

The USD 250,000 contribution needs to be weighed against what other permit categories offer:

The Family Occupation Permit is clearly the most expensive upfront. But it’s the only permit category that doesn’t require ongoing business activity, salary thresholds, or income transfers. If you want to live in Mauritius, work when and how you choose, and not be tied to turnover targets or employment contracts, this is the permit that offers that freedom – at a price.

Who is this permit for?

The Family Occupation Permit makes sense for a specific profile:

• Wealthy families who want flexibility. If you don’t want to run a business that meets specific turnover milestones, and you don’t want to be employed, the Family Occupation Permit lets you live and work in Mauritius without those constraints
• Families relocating together. With the dependent child age now at 24, a couple with university-age children can relocate as a family unit
• Those who want to keep options open. Unlike the retired non-citizen permit (which prohibits employment), the Family Occupation Permit doesn’t restrict your economic activity
• Individuals who prefer a clean, simple application. No business plans, no client letters, no turnover projections. The requirement is financial – make the contribution and you qualify

The path to permanent residence

Under the Finance Act 2025, permanent residence permits are available for investors, professionals, self-employed individuals, and retired non-citizens who meet specific criteria over a 5-year period. The permanent residence criteria are defined in Part IV of the First Schedule to the EDB Act.

The Family Occupation Permit is not explicitly listed as a qualifying category for permanent residence in Part IV. This means that if long-term residency beyond the permit period is your goal, you may need to transition to another permit category – such as an investor permit or retirement residence permit – to establish a path to permanent residence.

This is an important consideration. The Family Occupation Permit provides immediate access to Mauritius, but the permanent residence pathway may require additional steps that other permit categories build in from the start.

The COVID-19 Projects Development Fund

The USD 250,000 goes to the COVID-19 Projects Development Fund. This is a government fund, and the contribution is not recoverable. It’s not an investment that generates returns or that you hold as an asset – it’s a direct contribution to the fund.

For context, USD 250,000 is roughly Rs 11.5 million (~GBP 195,000) at current rates. That’s a notable sum, and it should be compared against the total cost of alternative pathways over their duration. An investor transferring USD 50,000 and then running a business for 5 years will spend considerably more in operational costs – but those costs go toward building a business you own, not a government fund.

Practical considerations

• Tax position: Mauritius does not tax capital gains, and the tax system for individuals is straightforward. The Family Occupation Permit holder would be subject to the same tax rules as any other resident – income tax on Mauritius-sourced income and foreign income remitted to Mauritius

Use the Mauritius tax calculator to estimate your own tax liability.

• Property purchase: Permit holders can buy property through approved schemes (PDS, Smart City, Ground+2, or properties above USD 500,000)
• Banking: As a permit holder, you can open local bank accounts and access the full range of banking services, including the new precious metals banking services
• Processing: Applications go through NELS and the Joint Committee. Processing times will depend on application completeness and the committee’s schedule

What we don’t know yet

The Finance Act 2025 establishes the legal framework, but some details remain to be clarified:

• Permit validity period: The Act doesn’t explicitly state the validity period for the Family Occupation Permit in the same way it specifies 10 years for investor and self-employed permits. This may be addressed in regulations or EDB guidelines
• Prescribed fees: The application fees and any annual fees for the permit holder haven’t been specified in the Act
• Renewal criteria: Whether and on what terms the permit can be renewed isn’t detailed in the current legislation
• Scope of work authorisation: While the permit authorises work in Mauritius, the specific conditions that may be imposed by the Director-General of Immigration are discretionary

These are points to clarify with the EDB or a qualified immigration adviser before committing USD 250,000.

For the broader occupation permit framework, tax changes, and business and investment guide, follow the links.

Disclaimer: This article is for general informational purposes only and does not constitute immigration, legal, or financial advice. The Family Occupation Permit criteria, fees, and conditions are subject to EDB guidelines and regulations which may not yet be published. Consult a qualified immigration adviser in Mauritius for advice specific to your circumstances. Information current as of August 2025.