Mauritius Innovator Occupation Permit for startups

The minimum investment rules of the Investor category do not apply. Instead, the applicant either submits an innovative project to the EDB for evaluation and approval or registers with an incubator accredited by the Mauritius Research and Innovation Council. The business plan must show all research and development spending, which must make up at least 20 per cent of total operating expenditure during the research phase. The EDB may accept or reject claimed R&D costs on the basis of the innovation and added value of the project, and the promoter must give precise and reliable information.

Qualifying costs include direct R&D staff, subcontracted R&D, externally provided R&D staff, clinical trial volunteers, prototypes, software used directly in R&D, consumables and other spending incurred to gain new scientific or technical knowledge. The production and distribution of goods and services, capital expenditure, land and the cost of creating or using patents and trademarks do not count.

The whole process, from submission to the approval-in-principle letter, runs on the National Electronic Licensing System, so the founder can start without travelling. Companies are set up through the Corporate and Business Registration Department’s online one-stop shop. Regulated activities need a clearance or licence, which the EDB asks for after submission. For approval in principle, upload the birth certificate (translated into English or French if necessary), the detailed business plan with R&D components on the EDB template, any incubator registration, the passport bio page, a recent digital photo, the signed undertaking and any earlier permit; after approval the business registration card, certificate of incorporation and register of shareholders and directors follow. The National Electronic Licensing System announces a non-refundable USD 50 application fee for every Occupation Permit and Residence Permit application from 1 December 2025. The EDB itself charges no processing fee, and the statutory permit fee is paid only by successful applicants after approval.

Holders submit an annual progress report within three months after the end of the first year of registration and, at the end of the fifth year, a development report confirming that the project has reached the minimum viable product stage in line with the business plan. Renewal after ten years depends on conditions set by the EDB’s chief executive. Companies file an annual tax return with the Mauritius Revenue Authority and an annual return with the Corporate and Business Registration Department.

Dependants of Occupation Permit holders and retired non-citizens can obtain residence permits for the same duration as the main holder. The EDB defines dependants as the spouse (including an opposite-sex common-law partner), parents and children, including stepchildren and lawfully adopted children, who are unmarried and not in gainful activity. Their applications are made to and decided by the Passport and Immigration Office, and dependants may not work without their own work permit. Holders may buy residential property under the Integrated Resort Scheme, Real Estate Scheme, Property Development Scheme or Smart City Scheme, or an apartment in a building of at least ground plus two floors.