MAURITIUS

A Government of Mauritius scheme, run by the Economic Development Board, that gives members of the Mauritian diaspora who move back to work or start a business a 10-year income tax exemption (5 years for young professionals) plus duty exemptions on a car and household goods.

PromiseReturn to your family's island with a decade free of Mauritian income tax and duty-free household goods.

What it takesOnly for Mauritian citizens with a valid passport or their children and grandchildren (not people who became citizens by registration). Each category has strict tests: professionals need a postgraduate degree, a job paying at least MUR 100,000 a month in a qualifying field and 5 years' continuous work abroad; young professionals must be under 30 with 3 years abroad; self-employed need MUR 250,000 invested and MUR 1 million annual income for 3 years. You must apply before returning or within 180 days of starting work or registering the business. The Mauritius-source exemption only covers the activity on your certificate, you must file an annual income statement, and duty relief is clawed back proportionately if the certificate is revoked within 4 years.

A 10-year renewable occupation permit from the Mauritius Economic Development Board for founders of R&D-driven startups, granted on an innovative project approved by the EDB or registration with an incubator accredited by the Mauritius Research and Innovation Council, with no minimum investment.

PromiseBuild an R&D startup from an Indian Ocean island on a 10-year permit, without having to bring a large investment.

What it takesIt is a residence-and-work permit, not funding. Your business plan must show R&D spending of at least 20% of total operating costs during the research phase, you must file an annual progress report and show the project has reached minimum-viable-product stage by the end of year 5. A USD 1,000 fee is payable on approval, and renewal depends on conditions set by the EDB's chief executive.

A free, renewable long-stay visa (more than 6 months up to 1 year) from the Mauritius Economic Development Board for remote workers, long-stay tourists and retirees whose income comes from outside Mauritius.

PromiseWork remotely from a tropical island for up to a year at a time, free of charge, with your family.

What it takesYou may not enter the Mauritian labour market and your main business/income must be outside Mauritius; Mauritian-source income and money remitted to a Mauritian bank account can be taxed.