Tag: Finance Act 2025

You cannot just buy a house in Mauritius. Not as a foreigner. Under the current legal framework – updated by Finance Act 2025 – all foreign residential purchases must go through government-approved schemes administered by the Economic Development Board (EDB). It sounds restrictive, and it is. But the schemes are well-established, and once you understand […]

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 […]

If you import goods into Mauritius, the Finance Act 2025 changes the rules you operate under. Assessment windows are shorter. There are new processing fees on customs entries. Objecting to an assessment now costs money upfront. And the customs authority has new evidence-gathering powers. Most of these changes actually favour importers – particularly the reduced […]

Under the Finance Act 2025, permanent residence permits in Mauritius now run for 20 years, dependent children qualify up to age 24, and the criteria are codified in statute rather than policy guidelines. The framework covers four categories – investor, professional, self-employed, and retired – each with specific financial thresholds and a minimum 5-year qualifying […]

Mauritius now has a dedicated legal framework for innovative start-ups – something that didn’t exist before August 2025. Under the Finance Act 2025, there’s no minimum capital requirement, no turnover milestones in the first instance. Submit an innovative project to the EDB or register with an accredited incubator, and you can get a 10-year occupation […]

Mauritius banks can now buy, hold, and sell gold, silver, and platinum. They can open accounts denominated in precious metals. They can store your valuables in safety vaults. These aren’t aspirational policy announcements – they’re statutory powers granted under the Finance Act 2025. Combined with new Freeport provisions for art, wine, and collectible auctions, the […]

Mauritius has implemented OECD Pillar Two. The Finance Act 2025 introduces a Qualified Domestic Minimum Top-Up Tax (QDMT) that ensures multinational enterprise (MNE) groups with revenue of EUR 750 million or more pay a minimum effective tax rate of 15% on their Mauritius-sourced profits. This is a pragmatic move, not a generous one. By adopting […]

The Finance Act 2025 rewrites the Mauritius occupation permit framework from scratch. Any guide written before August 2025 is working from superseded rules. If you are a foreign investor, professional, or self-employed person planning to work in Mauritius, the changes are substantial. The new system introduces two investor tiers with different capital and turnover requirements, […]

The Finance Act 2025 replaces Section 10 of the Immigration Act 2022 entirely, overhauling how retirement residence permits work in Mauritius. Permits now run for 10 years, applications go through NELS rather than ad hoc channels, and the financial requirements are written into statute for the first time. Most of the changes favour retirees – […]

Mauritius still has no capital gains tax, no inheritance tax, and a remittance basis for foreign income. The Finance Act 2025 leaves all of that intact – but it adds new layers to the tax system that affect high earners and certain business sectors. Personal income tax, which moved from a flat 15% to progressive […]