EDB – Info – The Mauritian Diaspora Investment Scheme is an initiative of the Mauritian government to attract members of the Mauritian diaspora to Mauritius so that they can participate in the country’s economic development.

The Mauritian Diaspora

A member of the Mauritian diaspora is defined as a citizen of Mauritius, a child or a grandchild of a citizen of Mauritius.

There are two types of applications that will be considered:

1. Professional:

An individual who accepts a job with a company and relocates to Mauritius.

The employment contract must be valid and must be submitted at the time of application.

Please note: A professional who is a majority or sole shareholder of the employing company will not be eligible for the program.

2. Self-employed:

An individual who carries out his/her own activity, business or profession, registered as such under the category “Individual” in accordance with the rules and regulations of the Companies Registry.

The activity cannot be carried out through a company – it must be carried out on an individual basis.

Permanent resident status in Mauritius for a period of 10 years, renewable, will be granted to a non-citizen member (i.e. with Mauritian parents or grandparents) upon application in accordance with Section 5A of the Immigration Act.

Where a member has been granted permanent resident status:

a. His/her spouse ;
b. His/her child, stepchild or legally adopted child under the age of 24, or his/her spouse’s child; and
c. His or her wholly dependent relatives, if unmarried, provided the number of dependents does not exceed 3, shall also be granted permanent resident status.

A dependent child may be granted a residence permit as a dependent of a Mauritian in the diaspora (see section 7 of these guidelines).

For the purpose of this program, a dependent child is defined as a child, including a stepchild or legally adopted child, under the age of 24.

Incentives

Members of the Mauritian Diaspora who qualify under the Mauritian Diaspora Program will be allowed to apply for the concessions listed below, one time only:

(1) Exemption from payment of income tax in accordance with the “Income Tax Act”.

     (a) Subject to sub-paragraph (b), income earned inside or outside Mauritius by a member of the Mauritian diaspora under the Mauritian Diaspora Programme prescribed under the Investment Promotion Act, during the next 10 income years starting from the income year in which he returns to Mauritius.

     (b) The exemption in respect of income derived from within Mauritius shall be limited to the specific employment, business, trade, profession or investment for which the member of the Mauritian diaspora is registered under the Mauritian diaspora programme mentioned in (a).

2) Exemption from payment of excise duty under the Excise Act, up to a maximum of Rs 2 million on a motor car purchased in Mauritius or abroad, provided that the member has not applied for a concession of excise duty under the Returning Citizen Scheme, in accordance with section 3 of Part 1A of the First Schedule of the Excise Act.

Any Member who has already benefited from a concession of excise duty under the Returning Resident Scheme under section 3 of Part IA of the First Schedule to the Excise Act would not be eligible for the above exemption, irrespective of the number of years that may have elapsed since he/she benefited from the exemption, or if he/she has already paid any part of the concession he/she benefited.

The Member is required to keep the motor vehicle in his possession for a minimum period of 4 years.

A Member who intends to sell, transfer, use or apply the property for purposes other than those for which the exemption was granted prior to 4 years may do so upon payment of the proportionate duty (relative to the time remaining) on the motor vehicle.

The member will not benefit from the exemption and will not be able to claim the refund of the duty paid if he buys or clears his car before being approved under the Mauritian Diaspora Program.

No exemption letter from the authorities is required before the car is shipped.

4 – Exemption from the payment of customs duty under the Customs Act and Customs Tariff Act and value added tax under the Value Added Tax Act on household and personal effects, provided that:

     a – The household and personal effects have been purchased abroad and are not intended for sale or transfer;     

     b – Those effects are imported within a period of 6 months from the date of the Member’s return to Mauritius, or within such other period where the Director General is satisfied that those effects were not imported within a period of 6 months due to unforeseen circumstances;

     c – The Member, when he is not accompanying those effects, make a written declaration, on his return to Mauritius, to the Director-General of the Mauritius Revenue Authority, of his intended importation, giving full particulars of the effects to be imported; and

(d) the Member has not been granted an exemption under item E9 of Part II of the First Schedule to the Customs Tariff Act.

No letter of exemption from the authorities is required before the household and personal effects are shipped.

5) Exemption from the payment of registration duty under the Registration Duty Act on the first purchase of a residential property under the Smart City Scheme or the Property Development Scheme.

6) Successful applicants who do not hold a Mauritian Citizenship would be eligible to apply for a Permanent Residence Permit (PRP).

Eligibility Criteria

Any member of the Mauritian Diaspora who has, before 24 March 2015, been living and working outside of Mauritius and has the necessary skills, talent and experience and willing to return and serve Mauritius is eligible to apply for Registration under the Scheme.

How to apply

Mauritian Diaspora members should submit their applications and relevant supporting documents for a Registration Certificate to the Economic Development Board through the Diaspora online portal – www.diaspora.mu.

The members may apply under any of the following two categories:

• Professional

Under this category, the member should have secured a job in a company and be based in Mauritius and should submit his contract of employment at the time of his application.

A member cannot take up an employment in a company where he is the sole or majority shareholder.

• Self-Employed

Under this category, the member proposes to conduct a business under the Individual category of the Business Registration Act 2002.

The member may employ any number of employees for the proper running of his business.

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