The Mauritius Golden Visa is the country's flagship residence-by-investment route, and the Budget 2026–2027 made it materially more attractive by adding a clear pathway to permanent residence. For high-net-worth founders and investors weighing where to base themselves, the enhanced scheme is worth understanding in detail.
This guide explains who the Golden Visa is for, what it costs, the tax treatment, and the new benefits introduced in 2026.
What is the Golden Visa?
The Golden Visa is granted to an applicant who commits to invest a minimum of USD 1 million within the first 12 months of stay in Mauritius, in designated high-value sectors. The holder may stay in Mauritius for up to two years, renewable, and enjoys the same incentives as a holder of the Premium Visa.
Qualifying sectors
The scheme is targeted at sectors the Government wants to grow:
- FinTech
- Global treasury activities
- Artificial intelligence
- Biotechnology
- Renewable energy
Tax benefits under the Income Tax Act
Golden Visa holders receive the same favourable income tax treatment as Premium Visa holders:
| Benefit | What it means |
|---|---|
| Foreign employment income | Taxed only where the income is remitted to Mauritius |
| Local card spending | Spending locally via a foreign credit or debit card is not treated as remitting income to Mauritius |
| Funds deposited in Mauritius | Not taxed where a declaration confirms applicable taxes were already paid abroad |
This treatment can be highly efficient for individuals with international income, but it should always be confirmed against your personal circumstances with a qualified tax adviser.
What's new in 2026
The Budget 2026–2027 added two important enhancements:
- Pathway to permanent residence. Upon effecting the minimum investment of USD 1 million, the Golden Visa holder becomes eligible to apply for a Permanent Residence Permit in Mauritius.
- Faster domestic worker permits. Work permits for domestic workers accompanying the Golden Visa holder are now processed within 5 working days.
Golden Visa vs Premium Visa
The two routes serve different profiles. The Premium Visa is generally aimed at remote workers and visitors who want to stay longer, while the Golden Visa is an investment-linked residence route with a path to permanence.
| Feature | Golden Visa | Premium Visa |
|---|---|---|
| Investment required | USD 1 million | None |
| Core purpose | Residence by investment | Long-stay / remote work |
| Path to permanent residence | Yes, after investing | No |
| Tax incentives | Yes | Yes |
How to apply
Applications are made through the relevant Mauritian authorities, and the process is smoother with professional support for structuring the investment and preparing documentation. If you are also setting up a company to make the qualifying investment, our company incorporation service and the directory of verified lawyers can help you move quickly.
For the wider context of how this fits with other 2026 measures, see our Mauritius Budget 2026–2027 business guide.
Frequently Asked Questions
How much do I need to invest for the Mauritius Golden Visa?
You must invest a minimum of USD 1 million within the first 12 months of your stay, in a qualifying high-value sector such as FinTech, global treasury, artificial intelligence, biotechnology or renewable energy.
Does the Golden Visa lead to permanent residence?
Yes. Under the 2026 enhancements, once you effect the minimum USD 1 million investment you become eligible to apply for a Permanent Residence Permit in Mauritius.
How long is the Golden Visa valid?
The Golden Visa allows you to stay in Mauritius for up to two years, with the possibility of renewal.
How is foreign income taxed for Golden Visa holders?
Holders receive the same incentives as Premium Visa holders: foreign employment income is taxed only where remitted to Mauritius, local spending via a foreign card is not treated as a remittance, and funds deposited in Mauritius are not taxed where a declaration confirms tax was already paid abroad.
Can my domestic staff come with me?
Yes. Work permits for domestic workers accompanying a Golden Visa holder are now processed within 5 working days.