Mauritius Diaspora · Self-employed

Certificate for members of the Mauritian diaspora who return to run their own business or one-person company in Mauritius, with a 10-year income tax exemption. ^{1 2 3}

What you must show

• An investment of at least MUR 250,000 (≈ $5,260) · Initial investment in a qualifying field of activity, or the equivalent in freely convertible foreign currency. ²
• Income of at least MUR 1,000,000 a year (≈ $21,000) · Annual business income for each of the first 3 years of operation. ²

Requirements

• The applicant is a Mauritian citizen with a valid Mauritian passport, or a child or grandchild of one. ^{2 3}
• Citizens registered under sections 5, 7 or 9 of the Mauritius Citizenship Act do not count as members of the diaspora for this scheme. ^{2 3}
• At least 5 years of continuous full-time work abroad, with no gap of more than one year before registering the first business in Mauritius. ²
• The applicant is an individual or a one-person company carrying out its own trade, business or profession in a qualifying field. ²
• The initial investment is at least MUR 250,000 (≈ $5,260) or the equivalent in freely convertible currency. ²
• Annual business income is at least MUR 1 million (≈ $21,000) for the first 3 years of operation. ²
• Passport, birth certificate, CV, reference letters or tax returns and certified accounts covering 5 years, and academic qualifications. ²
• A business plan with a 3-year financial forecast, client contracts or letters of intent, and a bank statement showing the investment funds. ²
• The business registration card and, for a one-person company, the certificate of incorporation. ²
• Apply on the Diaspora portal to the Economic Development Board before returning, or within 180 days of starting work or registering the business. ^{2 3 1}
• No application fee; the Board aims to decide within 30 days of a complete file and issues the certificate after the original documents are checked. ²
• Holders must be resident in Mauritius for at least 183 days in each income year and report any change in activity within 3 months. ^{2 3}
• The certificate gives a once-only package: income tax exemption, excise duty relief on a car and duty relief on household effects. ^{2 3}
• A holder who is not a citizen can apply for a 10-year permanent residence permit, as can the spouse and dependent children. ^{2 4}

Stay

• Income tax exemption for 10 income years from the year of return. The permanent residence permit for non-citizens is valid for 10 years.

Nationality

Mauritian citizens with a valid Mauritian passport, and their children and grandchildren of any nationality; citizens registered under sections 5, 7 or 9 of the Citizenship Act are excluded.

Work

Run the business named in the certificate.

Family

The spouse, dependent children and, if the holder is unmarried, up to 3 wholly dependent next of kin can apply for permanent residence permits.

Checked 2026-10-11

Official sources

1. Mauritian Diaspora Scheme · Economic Development Board, Mauritius · checked 2026-10-10
2. Mauritian Diaspora Scheme Guidelines (August 2024) · Economic Development Board · checked 2026-10-11
3. Economic Development Board (Mauritian Diaspora Scheme) Regulations 2023 · Government of Mauritius · checked 2026-10-11
4. Immigration Act 2022 (Act 14 of 2022), consolidated to Act 13 of 2026: sections 7, 8, 9 and 10 · Attorney-General's Office, Mauritius · checked 2026-10-12