Mauritius Expat Occupation Permit & Tax Calculator
Verify EDB salary qualification thresholds for the Occupation Permit (OP Professional, Investor, Retired) or Digital Nomad Premium Visa: compute monthly MRA PAYE progressive tax, CSG deductions, and net take-home pay in MUR and USD.
⚡ Expat Profile Presets
Expatriate Status & Compensation
EDB RegulationsMonthly gross contractual salary or remote earnings in Mauritian Rupee.
Qualification & Take-Home Summary
Mauritius Expat Immigration Schemes: Statutory Framework
| Permit Category | Statutory Threshold | Permit Validity | Tax Treatment | Permanent Residence (PRP) |
|---|---|---|---|---|
| OP Professional (General) | MUR 60,000 / month | Up to 10 Years | MRA Progressive (0% - 20%) | Eligible (after 3 yrs if ≥ Rs 150k) |
| OP Professional (ICT / Tech) | MUR 30,000 / month | Up to 10 Years | MRA Progressive (0% - 20%) | Eligible (after 3 yrs if ≥ Rs 150k) |
| Digital Nomad Premium Visa | USD 1,500 / month proof | 1 Year (Renewable) | 0% Tax (≤ 183 days stay) | Non-immigrant |
| Retired Non-Citizen | USD 1,500 / month transfer | 10 Years | 0% on foreign pensions | Eligible (after 3 yrs transfer USD 54k) |
| OP Investor | USD 50,000 initial transfer | 10 Years | 15% Corporate / 0% Dividends | Eligible (after 3 yrs if Rs 15M turnover) |
Mauritius Expatriate Tax & Immigration Comprehensive Guide
1. Occupation Permit (OP) Structure
The Occupation Permit combines work and residency authorization under the Economic Development Board (EDB) and the Passport and Immigration Office (PIO):
- 10-Year Validity: All OP Professional categories are granted for up to 10 years, renewable upon meeting continued salary criteria.
- Spousal Rights: Spouses of OP holders do not require a separate permit to work, take up local employment, or establish a commercial business in Mauritius.
- Tax Slabs: Individuals residing in Mauritius for more than 183 days in a fiscal year become tax resident, taxed under progressive MRA rates up to the 20% ceiling.
2. 20-Year Permanent Residence Permit (PRP)
After holding an Occupation Permit for at least 3 continuous years, expatriates can apply for 20-year Permanent Residence:
- Professionals: Requires a monthly basic salary of at least MUR 150,000 for the 3 consecutive years immediately preceding application.
- Investors: Requires aggregate turnover of at least MUR 15 Million over the 3 consecutive years preceding application.
Frequently Asked Questions (FAQ)
What is the minimum salary required for an Occupation Permit (OP) Professional in Mauritius?
For general sectors, the minimum monthly basic salary required by the Economic Development Board (EDB) is MUR 60,000. However, in the ICT, Information Technology, and FinTech sectors, a concessional minimum threshold of MUR 30,000 per month applies.
How does the Mauritius Digital Nomad Premium Visa work for taxes?
The 1-year renewable Premium Visa allows remote workers and digital nomads to live in Mauritius while working for foreign employers. Foreign-source income remitted to Mauritius via overseas cards or bank accounts is 100% exempt from Mauritian income tax if physical presence does not exceed 183 days.
What are the requirements for a Retired Non-Citizen Residence Permit?
Applicants must be at least 50 years of age and transfer a minimum of USD 1,500 monthly (or USD 18,000 annually) into their personal Mauritian bank account from foreign sources.
Can an Occupation Permit holder transition to a 20-Year Permanent Residence Permit?
Yes. An OP Professional earning a minimum monthly basic salary of MUR 150,000 for 3 consecutive years immediately preceding the application is eligible for a 20-year renewable Permanent Residence Permit (PRP).
What social security deductions apply to expatriate employees in Mauritius?
Expatriates employed locally are subject to the Contribution Sociale Generalisee (CSG) at 1.5% for monthly salaries up to Rs 50,000, or 3.0% for monthly salaries exceeding Rs 50,000. Expatriates are exempt from the National Savings Fund (NSF) and PRGF retirement fund deductions.