Key figures (2026)
Entry: visa-free for Nigerian nationals (90 days)
Premium Visa: 1 year renewable, no fixed income threshold
Occupation Permit (Professional): MUR 60,000/month minimum salary
Occupation Permit (Investor): USD 50,000 minimum investment
GBL corporate tax: approximately 3% effective on foreign income
Primary source: Economic Development Board Mauritius (edbmauritius.org)

Mauritius is the most developed financial centre in Africa and one of the most accessible destinations for African professionals. It has three distinct routes depending on your profile: remote worker, employed professional, or investor/business owner.

Entry - visa-free for Nigerians

Nigerian nationals can enter Mauritius without a visa for up to 90 days. This is for tourism and short business visits. Working or residing long-term requires a formal authorisation.

Route 1 - Premium Visa (remote workers)

The Premium Visa allows remote workers and freelancers to live in Mauritius for up to 1 year, renewable. No fixed minimum income threshold is published by the EDB.

Requirements:

  • Valid passport
  • Proof of remote employment or self-employment with income sourced outside Mauritius
  • Proof of accommodation in Mauritius
  • Health insurance
  • Clean criminal record

What it allows: Living and working remotely in Mauritius. You cannot work for a Mauritius-based employer on this visa.

Tax: Mauritius operates a territorial tax system. Foreign-sourced income is not taxed. The 15% income tax rate applies only to Mauritius-sourced income.

Primary source: https://www.edbmauritius.org/

Route 2 - Occupation Permit (employed professionals and investors)

The Occupation Permit is for foreign nationals employed by a Mauritian company or running a Mauritian business.

Professional category:

  • Job offer from a Mauritian employer
  • Minimum monthly salary: MUR 60,000 (approximately USD 1,300)
  • Valid for 3 years, renewable

Investor category:

  • Minimum investment: USD 50,000
  • Minimum annual turnover: USD 100,000 from year 2
  • Valid for 3 years, renewable

Path to permanent residence: After 3 years on an Occupation Permit, you can apply for a 10-year residence permit.

Route 3 - Global Business Licence (investors and holding companies)

The GBL is Mauritius's holding company structure for investments into Africa and Asia. It is not a personal visa - it is a corporate structure.

Key features:

  • Approximately 3% effective corporate tax rate on foreign-sourced income (partial exemption on 80% of specified foreign income)
  • 46 double taxation treaties including India, China, France, UK, South Africa
  • Requires genuine substance: 2 resident directors, principal bank account in Mauritius, board meetings in Mauritius

Who uses it: Private equity funds, family offices, multinational companies using Mauritius as a regional holding structure.

Annual cost: Approximately USD 9,000-23,000 including licence fee, management company fees, and audit.

For a full breakdown, see the Mauritius Global Business Licence guide.

Why Mauritius for African professionals

Strongest African passport: The Mauritian passport provides visa-free access to approximately 156 countries including the EU Schengen area - the strongest passport in Africa.

Financial centre: Mauritius has a well-developed banking sector, stock exchange, and financial services industry. It is the preferred jurisdiction for holding companies investing into Sub-Saharan Africa.

Connectivity: Reliable island-wide 4G and fibre broadband. Co-working spaces available in Port Louis and Grand Baie.

Time zone: UTC+4 - good overlap with European morning hours and East African business hours.

Evidence note

All figures sourced from the Economic Development Board Mauritius at https://www.edbmauritius.org/ and the Financial Services Commission Mauritius at https://www.fscmauritius.org/, retrieved October 2026. Verify current requirements before applying.