According to the regulations of the B.O.I (Board of Investment of Mauritius), permanent residence permits a non-citizen to work and live in Mauritius for a period of ten years. The residence permit is issued according to specific investment criteria, including the real estate sector. The Permanent Residence Permit is granted for any investment as from $ 500,000 (US dollars) and is applicable to the investor’s family including spouse and children up to 24 years of age. This permit is attached to the acquired property and is renewable every 10 years. The foreign acquirer and his family thus benefit fully from all the advantages associated with this investment scheme. For real estate purchases below this threshold, the acquirer investor benefits from the continuous residence on the island (6 months per year) with all the associated advantages, particularly the possibility of electing Mauritius as his tax residence. This procedure is not to be taken lightly or autonomously and requires the intervention of a specialist in property law.