Source document
The Finance (Miscellaneous Provisions) Act 2020 (Act No. 7 of 2020)
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 2020 (74 sections amending many Acts; mostly tax, customs, banking, other matters, not in scope). In scope: s. 16 EDB Act (new First Schedule in Third Schedule: criteria for investors, start-ups, food processing, film studio, other investors, professionals, young professionals, self-employed, retirees; PRP criteria Part II and pre-1 Sep 2020 Part III); s. 27 Immigration Act (USD 375,000 property residence incl. IRS/RES/IHS/PDS/SCS, PRP direct investment USD 375,000, permits 10 years, PRP 20 years, transitional PRP s. 5A(5AB), right of retirees to invest s. 9H); s. 45 Non-Citizens (Property Restriction) (Smart City serviced plots); s. 32 land duty references; s. 74 commencement (ss. 16(f) and 27 from 2 Sep 2020). Terms added for all investor and retiree criteria not already in data; professional and self-employed criteria (salaries, USD 35,000 self-employed) are not investment routes and were not taken. Two events added. Note: the existing FA 2020 terms and the property threshold event use 7 Aug 2020 (Act date) although s. 74(7) gives 2 Sep 2020. Rules restated from other sources are now recorded from this document too (decision 8).
What it supports
20 rows on this site come from this document. Each one opens with the page and the exact words.
Programmes (2)
Rules and prices (16)
- Business investmentmain applicant (investor occupation permit)USD 50,0002 Sep 2020 – 12 Aug 2026 · Mauritius Government Gazette 2020Mauritius · Investor occupation permit
- Investment in high-technology equipmentinvestor, of which at least USD 25,000 transferred and the rest in high-technology machines and equipmentUSD 50,000Since 2 Sep 2020 · Mauritius Government Gazette 2020Mauritius · Investor occupation permit
- Business investment for permanent residenceinvestor seeking a 20-year permanent residence permit directlyUSD 375,0002 Sep 2020 – 9 Aug 2025 · Mauritius Government Gazette 2020Mauritius · Investor occupation permit
- Business investment for permanent residenceinvestor seeking a permanent residence permit directlyUSD 500,000Until 7 Aug 2020 · Mauritius Government Gazette 2020Mauritius · Investor occupation permit
- Minimum project value'Any other investor' category (project value)MUR 20,000,0002 Sep 2020 – 5 Aug 2021 · Mauritius Government Gazette 2020Mauritius · Investor occupation permit
- Investment in a film studiocompany investor setting up a film studioMUR 1,000,000,0002 Sep 2020 – 5 Aug 2021 · Mauritius Government Gazette 2020Mauritius · Investor occupation permit
- Time before eligible for permanent residenceinvestor occupation permit holder (plus MUR 15 million gross income a year for 3 years, or the aggregate)3 yearsSince 2 Sep 2020 · Mauritius Government Gazette 2020Mauritius · Investor occupation permit
- Residence permit validityinvestor occupation permit3 yearsUntil 2 Sep 2020 · Mauritius Government Gazette 2020Mauritius · Investor occupation permit
- Residence permit validityinvestor occupation permit10 yearsSince 2 Sep 2020 · Mauritius Government Gazette 2020Mauritius · Investor occupation permit
- Permanent residence permit validitypermanent residence permit granted to an investor, self-employed person, retiree or high earner10 yearsUntil 2 Sep 2020 · Mauritius Government Gazette 2020Mauritius · Investor occupation permit
- Permanent residence permit validitypermanent residence permit (investors, retirees, self-employed, professionals)20 yearsSince 2 Sep 2020 · Mauritius Government Gazette 2020Mauritius · Investor occupation permit
- Net assets of an existing businessinvestor with an existing or inherited business (net asset value), plus cumulative turnover of MUR 12 million in the 3 preceding yearsUSD 50,000Since 2 Sep 2020 · Mauritius Government Gazette 2020Mauritius · Investor occupation permit
- Yearly gross income of the business, for renewalinvestor's business, per year from the third year of registration (renewal condition)MUR 4,000,000Since 2 Sep 2020 · Mauritius Government Gazette 2020Mauritius · Investor occupation permit
- Turnover over three years for permanent residence, pre-2020 permitsinvestor who held an occupation permit for at least 3 years before 1 Sep 2020 (cumulative turnover over the 3 preceding years)MUR 12,000,000Since 2 Sep 2020 · Mauritius Government Gazette 2020Mauritius · Investor occupation permit
- Yearly business gross income for permanent residenceinvestor's business, each of the 3 years before a permanent residence application (or the aggregate)MUR 15,000,000Since 2 Sep 2020 · Mauritius Government Gazette 2020Mauritius · Investor occupation permit
- Property purchasemain applicant and dependants (IRS, RES, IHS, PDS or Smart City Scheme buyer)USD 375,000Since 2 Sep 2020 · Mauritius Government Gazette 2020Mauritius · Residence through property purchase
7 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. 27: property threshold for resident status cut to USD 375,000 for all EDB schemes; permanent-residence investor threshold cut from USD 500,000 to USD 375,000; occupation and retiree permits extended to 10 years. Third Schedule: new EDB Act First Schedule (investor USD 50,000; retiree USD 1,500 a month).
Notes Copy hosted by the Mauritius Revenue Authority. The EDB Act consolidation notes this Act commenced on 7 Aug 2020 and 2 Sep 2020 for different provisions.
Source id mus-fa-2020 · accessed 2 Oct 2026