The 2025/26 National Budget signalled a broader rethink of Mauritius’ immigration framework. While no Finance Act text to date has explicitly repealed the Premium Visa, the Government announced a “forward-looking and responsive immigration policy,” with processes to be “reviewed and streamlined,” which has triggered immediate knock-on effects for long-stay visitors relying on the Premium Visa and for those planning to apply.

What Makes the Mauritius Premium Visa Unique for Expats

Mauritius’ Premium Visa was designed for non-citizens wishing to reside in Mauritius while working remotely, retiring, or spending extended time with family—without taking local employment—typically issued for up to 12 months and renewable. Official guidance sets out the core conditions (proof of funds/insurance, accommodation, and an undertaking not to join the local labour market under the visa).

From a tax perspective, Premium Visa holders are subject to ordinary Mauritian tax rules based on residency and source/remittance principles. An individual becomes tax resident if present for 183+ days in a tax year or 270 days over the current and two preceding years. Residents are taxed on Mauritius-source income and on foreign income when remitted to Mauritius; non-residents are taxed only on Mauritius-source income. These are the current rules as restated mid-2025.

For employers and social charges, recent MRA guidance confirms that a non-citizen who holds a Premium Visa is not liable to certain contributions (e.g., CSG) in specified contexts—useful where a Premium Visa holder engages contractors or interacts with local entities.

What Changed Since 05 June 2025: Policy Direction & Practical Friction

Budget Signal: Immigration Policy Overhaul

The 2025/26 Budget materials emphasise a revamped, rule-based immigration policy and streamlined processes. While the Budget papers do NOT specifically detail Premium Visa amendments, they indicate imminent reform of residence/permit pathways—prompting administrative caution around longer-term Premium Visa renewals.

On-the-Ground Trend: Tougher Premium Visa Renewals

Since August 2025, expat fora report non-renewals of Premium Visas, with applicants allegedly told the visa is being “phased out” and advised to consider alternative EDB routes (e.g., Occupation Permit, Retired Non-Citizen Residence Permit). These are user reports, not an official repeal notice; nonetheless, they reflect a live shift at the counter.

In June 2025, community discussions also flagged that COVID-era permit provisions were being repealed, with uncertainty specifically over Premium Visa continuity pending formal clarification. Again, this is community commentary, but it aligns with the Budget’s direction of travel.

Are Renewals Being Used to Push Long-Term Holders into the Tax Net?

There is no published MRA circular stating that Premium Visa renewals are being refused to force tax registration. However, multiple expat discussion threads in Aug 2025 describe renewal refusals after long stays and speculate that this channels long-term residents toward immigration categories that carry clearer tax registration footprints (e.g., Occupation Permit or Retired Non-Citizen permits). Treat these as credible anecdotes, not law. If a holder crosses the 183-day/270-day thresholds, tax residency (and filing obligations on Mauritius-source income and foreign income remitted) naturally follows under existing law—irrespective of visa type.

Data Points: Demand for Long-Stay Pathways

• 2,197 Premium Visas approved in FY 2022/23, an 83% increase over the prior year—indicating strong demand for remote/long-stay options in Mauritius. (Most recent official EDB figure publicly available.)

• The tourism rebound remained robust into FY 2023/24 (~1.3 million arrivals; Rs 88.7bn earnings), sustaining local appetite for extended-stay segments (remote workers/retirees).

Consequences for Current Premium Visa Holders

#1 — Renewal Risk & Timing

Expect heightened scrutiny and possible refusals on second/third-year renewals. Begin contingency planning 3–4 months before expiry: assemble tax residency evidence, banking history, lease, insurance, and—critically—assess eligibility for EDB-administered permits (Occupation Permit, Retired Non-Citizen Residence Permit)

#2 — Tax Residency & Compliance

If you have spent 183+ days in Mauritius (or meet the 270-day test), you are ordinarily tax resident and may need a Tax Account Number and to file returns, especially where Mauritius-source income exists or foreign income is remitted locally. (Residents can also access personal reliefs/deductions.)

#3 — Social Contributions & Engagement with Local Entities

Where relevant, note the CSG/NPF treatment exceptions for Premium Visa holders; always confirm category-specific obligations if transitioning to an Occupation Permit or other status.

Implications for New Applicants (Post-Budget 2025)

Expect Policy Fluidity

Budget 2025 heralds process streamlining and a new immigration policy; Premium Visa availability may tighten or migrate into more structured residence routes. Applicants with medium-term horizons (2–3 years in Mauritius) should model Occupation Permit (Investor/Professional/Self-Employed) or Retired Non-Citizen options from day one, rather than relying on serial Premium Visa renewals.

Build a Clean Tax Footprint

Plan for tax residency if you expect to exceed 183 days. Keep clean records of funds remitted to Mauritius, understand source vs remittance rules, and avoid inadvertent Mauritius-source income while on a Premium Visa (e.g., local employment). Use MRA’s latest individual guidance and e-filing resources to understand documentation and timelines.

Evidence & Banking

Maintain robust proof of accommodation, insurance, and income aligned to offshore sources. These are long-standing Premium Visa requirements and remain heavily referenced in official guidance.

Practical Next Steps
(Holders & Applicants)

#1 — Map Your Next Legal Route Early

If renewal looks uncertain, pre-qualify for:

• Occupation Permit (Investor/Professional/Self-Employed) or

• Residence Permit as Retired Non-Citizen under the EDB “Work & Live” framework, and prepare supporting capital/income documentation now.

#2 — Confirm Your Tax Status

• Calculate days present and determine residency.

• If resident, obtain a Tax Account Number and assess whether any foreign income remitted will be reportable/taxable. (Non-residents taxed on Mauritius-source only.)

#3 — Document Everything for Any Renewal/Change

Keep bank statements (remittances), lease contracts, insurance certificates, and proof of offshore income. They are routinely requested and will support either a renewal attempt or a switch to an EDB permit.

The Key Take Away : Preparing for a More Structured Long-Stay Regime

Mauritius remains attractive for extended stays, remote work and retirement. The 2025/26 Budget points to clearer, more rule-based immigration channels, and the practical tightening around Premium Visa renewals suggests the era of indefinite long-term cycling on Premium Visas is ending. In the absence of an official repeal notice, the safest course is to treat the Premium Visa as a short on-ramp and transition early to a formal residence/occupation route if you plan to stay. Monitor official EDB and MRA pages for the definitive instruments that will implement the Budget’s policy direction, and plan your compliance accordingly—so when the new framework lands, you’re already ahead of it.