Moving from Dubai to Mauritius: Business, Company & Residency
A plain-language guide for UAE-based founders, business owners and families weighing a company, a residence permit, or both, in Mauritius.
Mauritius and Dubai serve different strategic purposes, and a growing number of UAE-based entrepreneurs, business owners and families are asking whether a presence in Mauritius makes sense alongside what they have built in the Emirates. The two jurisdictions are not substitutes for each other. Dubai offers a regional hub for the Gulf and Middle East with no personal income tax, while Mauritius offers access to Africa and Asia, a treaty network that includes the Mauritius-UAE double taxation agreement, a regulated international financial centre supervised by the Financial Services Commission, and residence options with a lifestyle dimension that appeals to families.
This guide sets out, in plain terms, the main reasons UAE residents look at Mauritius, the typical scenarios we see, the steps involved in setting up a structure and moving, the documents usually requested, and the honest tax position once you spend time in Mauritius or draw income there. We work as an FSC-licensed management company, so everything below reflects how a formation, licensing or residence application actually proceeds, not a sales pitch. Nothing here should be read as a guarantee: eligibility for any permit or licence, bank account opening, and the tax outcome of any move depend on individual circumstances and are assessed case by case.
If you are weighing a personal relocation, a second company, a full transfer of your business, or Mauritius as a platform for African or Asian markets, the sections and FAQ below cover each of those paths and point to a confidential assessment as the logical next step.
Why UAE Residents Look at Mauritius
Access to Africa and the Indian Ocean region
Mauritius sits between Africa and Asia and is used by many groups as a base for investment into African markets, through a Global Business Company structure and Africa-focused banking relationships. This suits businesses whose growth plans point toward Africa, rather than, or alongside, the Gulf and Middle East reach a Dubai entity already gives you.
A treaty network that includes the UAE
Mauritius has 45 double taxation agreements in force (MRA, 2026), including one with the United Arab Emirates, effective 2019 on the UAE side and 2020 on the Mauritius side. Access to treaty benefits through a Global Business Company depends on meeting substance conditions and is assessed case by case, not automatic.
Residence options beyond a single permit
Mauritius offers several residence routes - Investor, Self-Employed and Professional Occupation Permits, a Retired Non-Citizen Permit, property-linked residence, and Permanent Residence after five years - each with its own investment or income threshold. Which route fits depends on whether you are relocating personally, running a business, or retiring, and eligibility is reviewed individually.
A regulated financial centre
Company formation, licensing and ongoing compliance in Mauritius run through management companies licensed by the Financial Services Commission, the same regulator overseeing Global Business Companies and Authorised Companies. Mauritius left the FATF grey list in 2021 and the EU high-risk list in 2022, which matters to banks and counterparties assessing a new structure.
Family and lifestyle factors
Beyond structuring, many UAE residents consider Mauritius for schooling, healthcare access, property and day-to-day quality of life, with dependant permits available for a spouse, children or parents of an Occupation Permit holder. A spouse holding a dependant permit may work, subject to the applicable conditions.
Operating costs, in some situations
Depending on the activity, some operating costs in Mauritius can be lower than in the UAE, but this is situational rather than a general rule, and Mauritius and Dubai should not be compared purely on cost. Corporate tax, substance requirements and personal tax residence rules differ materially and each affects the real cost of a structure.
Common Scenarios We See
Entrepreneur relocating personally, keeping clients abroad
This is the case of a founder or consultant based in Dubai or another emirate who wants to become personally resident in Mauritius while continuing to serve clients elsewhere, often through a UAE free zone or mainland company that stays in place. It usually involves choosing a residence permit that matches your activity and income - a Self-Employed or Professional Occupation Permit in many cases - understanding when Mauritius personal tax residence applies under the day-count or domicile tests, and confirming how foreign income is taxed once remitted to Mauritius. What to check: which permit category actually fits your income source, and whether your UAE company structure needs adjustment once you spend significant time in Mauritius.
Owner of a UAE company adding a Mauritius company
Some UAE company owners want a Mauritius company alongside their existing UAE entity, rather than relocating themselves or their operations - typically a Global Business Company to access the treaty network for cross-border activity, or a Domestic Company for local Mauritius business. This usually involves incorporation, an FSC licence for GBC activities, meeting substance requirements (resident director, qualified staff, expenditure in Mauritius), and opening a bank account from abroad. What to check: whether your activity qualifies for the GBC partial exemption, and whether running two entities creates transfer pricing or tax residence questions that need advance planning.
Moving the whole business (transfer vs continuation)
Some businesses move their operations rather than add a second entity - either through a new Mauritius company that takes over contracts, staff and assets, or, in principle, through registration by continuation, if the UAE authority where the company is registered permits outbound continuation, which is not available for every entity type and must be confirmed case by case with that authority or registrar. What to check: whether your free zone, mainland or offshore-type entity can legally transfer out, what happens to existing UAE contracts and bank relationships, and whether a full transfer or running both structures in parallel suits your business better.
Investor or family using Mauritius as an Africa platform
Investors and families already active in Africa, or planning to be, sometimes use a Mauritius Global Business Company as the platform through which African investments are held or managed, drawing on the treaty network and Mauritius's position as a regulated hub between Africa and Asia. This usually involves a GBC licensed by the FSC, substance in Mauritius appropriate to the activity, and residence planning for family members who will spend time there. What to check: whether the target countries' own treaties or investment rules interact with a Mauritius structure, which is assessed on a country-by-country basis.
How the Process Usually Works
Confidential assessment
We start with a confidential discussion about your current UAE setup, your business activity, your markets, and whether you are considering a personal move, a second company, or a full transfer. This is where we identify which scenario is closest to yours and what information we need to go further.
Structure & residence plan
Based on that discussion, we outline the structure options that could fit - Domestic Company, Global Business Company or Authorised Company - and the residence route, if relevant, matching your income and family situation. We flag substance requirements and tax residence implications at this stage, before any application is filed.
Company formation and licences
Once you confirm a direction, we handle incorporation with the Registrar of Companies and, for a Global Business Company, the FSC licence application, including appointing a resident director and putting in place the substance arrangements - qualified staff and local expenditure - that the licence requires before it is granted.
Banking and permit applications
In parallel, we support the bank account opening process, which involves its own KYC and source-of-funds review independent of the company licence, and, if you are relocating personally, the relevant Occupation Permit or other residence application to the Economic Development Board.
Move & ongoing compliance
After formation, ongoing compliance keeps the structure valid: annual returns, FSC and MRA filings, renewal conditions on any permit, and, for a GBC, maintaining the substance that supports its tax treatment. We handle this as your management company for as long as you need us to.
Documents Typically Requested
- Valid passport, and Emirates ID where applicable
- Proof of current UAE residential address (recent utility bill or tenancy contract)
- CV or business profile describing your activity and income
- Evidence of source of funds
- Copy of your UAE trade licence, if you operate a UAE company
- Bank reference letter
- Passport-size photograph
Frequently Asked Questions
Can I keep my UAE company if I move to Mauritius?
In most cases, yes. Moving to Mauritius personally does not by itself require you to close a UAE company, and many clients keep a UAE free zone or mainland entity running while becoming Mauritius resident or setting up a second company here. What changes is your personal tax residence, and potentially where your UAE company is managed and controlled from, which can affect its own tax position if effective management moves to Mauritius. Whether keeping the UAE company as-is remains workable depends on your specific structure and should be reviewed individually.
Do I pay tax in both Mauritius and the UAE?
The UAE does not levy personal income tax, so there is no UAE-side personal tax regardless of where you live. Once you become tax resident in Mauritius - generally by spending 183 days in the income year, 270 days over the current and two preceding years, or through domicile - Mauritius personal income tax applies to Mauritius-source income and to foreign income when it is remitted to Mauritius, at progressive rates up to 35% from 1 July 2026. The Mauritius-UAE double taxation agreement can be relevant to a company's position but does not remove this personal tax exposure.
Which residence permit should I apply for?
It depends on your situation: an Investor Occupation Permit generally suits someone starting or buying into a Mauritius business (minimum USD 100,000 investment, with turnover conditions from year three), a Self-Employed Occupation Permit suits an independent professional or consultant (USD 50,000 investment, income conditions from year three), and a Professional Occupation Permit suits someone taking up salaried employment at a minimum monthly basic salary. Retirees and property buyers have separate routes. The right category depends on your income source and business plan, confirmed case by case.
How long does the process take?
Processing times vary by permit type, by the completeness of the file, and by current authority workload, so we do not promise a specific timeline for any permit, licence or bank account. What we can do is set realistic expectations once we see your specific case during the assessment stage, and keep you informed at each stage of the actual application.
Can my family come with me?
Dependants of an Occupation Permit holder - spouse, children and parents - can generally obtain a dependant permit, and a spouse holding one may work, subject to the applicable conditions. Note that the separate Family Occupation Permit contribution scheme (the USD 250,000 route) was abolished in Budget 2026-27, so the dependant permit attached to your own Occupation Permit is now the relevant route for bringing family members to Mauritius.
Is Mauritius cheaper than Dubai?
Not as a general statement, and we would rather be accurate than tell you what sounds appealing. The UAE has no personal income tax and a 0% corporate rate up to AED 375,000; Mauritius has progressive personal tax up to 35% and a 15% standard corporate rate, with reduced rates or partial exemptions available only under specific conditions. Some operating costs can be lower in Mauritius depending on the activity, but the two jurisdictions are structured differently and serve different strategic purposes rather than competing purely on cost.