Source document
The Finance (Miscellaneous Provisions) Act 2017 (Act No. 10 of 2017)
Has everything in it been taken?
CompleteReviewed 9 Oct 2026
Reviewed. Everything in it that belongs in the tables has been taken.
What the document holds
Finance (Miscellaneous Provisions) Act 2017 (61 sections amending many Acts; mostly tax and other matters, not in scope). In scope: s. 25 Immigration Act (IHS buyers get resident status: event added; occupation permit for start-up investors, s. 9A(1A)); s. 29 Investment Promotion Act Schedule Part I new items 1E (USD 100,000 incl. high-tech equipment, USD 25,000 transfer) and 1F (USD 40,000 start-ups, 20% R&D) (terms added) and item 6 retired non-citizen USD 2,500 at issue and monthly (already in data); s. 41 Non-Citizens (Property Restriction) Act: retirees may acquire a lifetime right to live in a care home or similar unit outside smart cities (no amount); s. 61 commencement. Land duty and registration duty amendments have no scheme-specific rates. No statistics. Rules restated from other sources are now recorded from this document too (decision 8).
What it supports
3 rows on this site come from this document. Each one opens with the page and the exact words.
Rules and prices (2)
- Investment in an innovative start-upinvestor for innovative start-ups, Schedule Part I item 1F (plus at least 20% of operating expenditure on R&D)USD 40,000Since 24 Jul 2017 · Mauritius Government Gazette 2017Mauritius · Investor occupation permit
- Investment in high-technology equipmentinvestor, Investment Promotion Act Schedule Part I item 1E (of which at least USD 25,000 transferred and the rest in high-technology machines and equipment)USD 100,000Since 24 Jul 2017 · Mauritius Government Gazette 2017Mauritius · Investor occupation permit
2 more rows from this document are in the source data but not on this site: numbers we would have had to work out ourselves, figures a later correction replaced, or programmes outside these datasets.
About the document
What it covers s. 25: Invest Hotel Scheme added to property-based resident status; s. 29: retired non-citizen criteria (USD 2,500 a month) added to the Investment Promotion Act schedule.
Notes Copy hosted by the Mauritius Revenue Authority. Some characters are mis-encoded in the text layer.
Source id mus-fa-2017 · accessed 2 Oct 2026