Source document
The Finance (Miscellaneous Provisions) Act 2021 (Act No. 15 of 2021)
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 2021 (97 sections amending many Acts; mostly tax, customs, finance and other matters, not in scope). In scope: s. 22 EDB Act (registration and deregistration rules incl. revocation of permits, Premium Investor Scheme for projects of MUR 500 million (business incentive, not residence), saving for pre-2006 investors, new First Schedule in the Fifth Schedule: investor USD 50,000 options and renewal income, retiree USD 1,500 a month or USD 18,000 a year, PRP criteria (USD 375,000; 3 years plus MUR 15 million; retiree USD 54,000), pre-Sept 2020 and pre-Oct 2006 criteria, Family Occupation Permit USD 250,000 to the COVID-19 Projects Development Fund (already in data)); s. 37 Immigration Act (G+2 apartments USD 375,000 and FOP s. 9CA: already in data with launch event; permits deemed approved after 5 working days; PRP 20 years; retiree PRP conversion USD 1,500 a month). Restated amounts identical to the 2020 schedule were not added again; the 2020 'film studio' and 'any other investor' items were dropped (valid_to set on those 2020 terms). s. 77 Registration Duty Act and s. 44 Land (Duties and Taxes) Act change IRS/RES/IHS duty references and delete USD 50,000/25,000 minimum-duty alternatives without printing the scheme rates (not taken). s. 62 Non-Citizens (Property Restriction) Act: EDB register of non-citizen property. Terms added: decision deadline, PRP conversion income, pre-2006 turnover, FOP validity. Pass extract-gapfill-2026-10-09 (decision 8) added the 6-month deadline to apply for permanent residence after meeting the criteria (new s. 5A(1)(aa)(ii) of the Immigration Act), for investors and retirees.
What it supports
19 rows on this site come from this document. Each one opens with the page and the exact words.
Programmes (2)
Rules and prices (16)
- Donationfamily unit (applicant, spouse, dependants and household staff)USD 250,0005 Aug 2021 – 12 Aug 2026 · Mauritius Government Gazette 2021Mauritius · Family Occupation Permit
- Residence permit validityfamily occupation permit (applicant, spouse, dependants and household staff)10 yearsSince 5 Aug 2021 · Mauritius Government Gazette 2021Mauritius · Family Occupation Permit
- Business investmentmain applicant (investor occupation permit)USD 50,0005 Aug 2021 – 12 Aug 2026 · Mauritius Government Gazette 2021Mauritius · 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 50,0005 Aug 2021 – 8 Aug 2025 · Mauritius Government Gazette 2021Mauritius · Investor occupation permit
- Business investment for permanent residenceinvestor seeking a 20-year permanent residence permit directlyUSD 375,000Since 5 Aug 2021 · Mauritius Government Gazette 2021Mauritius · Investor occupation permit
- Time limit for a decisionoccupation permit application (investor; also retiree permits via s. 9B(3))2 working daysUntil 5 Aug 2021 · Mauritius Government Gazette 2021Mauritius · 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 5 Aug 2021 · Mauritius Government Gazette 2021Mauritius · Investor occupation permit
- Time limit for a decisionoccupation permit application (complete application)5 working daysSince 5 Aug 2021 · Mauritius Government Gazette 2021Mauritius · Investor occupation permit
- Time limit to apply for permanent residenceinvestor occupation permit holder applying for permanent residence (EDB Act First Schedule Part IV item 2), from the date the criteria are met6 monthsSince 5 Aug 2021 · Mauritius Government Gazette 2021Mauritius · Investor occupation permit
- Permanent residence permit validitypermanent residence permit (investors, retirees, self-employed, professionals)20 yearsSince 5 Aug 2021 · Mauritius Government Gazette 2021Mauritius · 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 50,0005 Aug 2021 – 8 Aug 2025 · Mauritius Government Gazette 2021Mauritius · 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 5 Aug 2021 · Mauritius Government Gazette 2021Mauritius · 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 5 Aug 2021 · Mauritius Government Gazette 2021Mauritius · 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 5 Aug 2021 · Mauritius Government Gazette 2021Mauritius · Investor occupation permit
- Yearly turnover to keep permanent residence, pre-2006 companiescompany investor registered before 1 Oct 2006 (annual turnover), to retain permanent residenceMUR 15,000,000Since 5 Aug 2021 · Mauritius Government Gazette 2021Mauritius · Investor occupation permit
- Property purchasemain applicant and dependants (apartment in a building of at least ground plus 2 floors, outside the schemes)USD 375,000Since 5 Aug 2021 · Mauritius Government Gazette 2021Mauritius · Residence through property purchase
6 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. 37: resident status for buyers of apartments in buildings of at least ground plus 2 floors (USD 375,000); new Family Occupation Permit (s. 9CA). Fifth Schedule: EDB Act First Schedule incl. Family Occupation Permit (USD 250,000 to the COVID-19 Projects Development Fund).
Notes Copy hosted by the Mauritius Revenue Authority. Parts of the text layer are mis-encoded (shifted characters); quotes are taken only from clean passages.
Source id mus-fa-2021 · accessed 2 Oct 2026