Mauritius

Residence Permit for Retired Non-Citizens

The Residence Permit for Retired Non-Citizens allows foreign nationals aged 50 and above to reside in Mauritius on the basis of passive income transferred from abroad. Holders may not engage in local employment, though they may invest in Mauritian businesses provided they do not draw a salary. The program is administered by the Economic Development Board (EDB) through its NELS online platform. The Finance Act 2025 introduced several significant changes: the permit duration was reduced from 10 to 5 years, a mandatory 180-day annual residency requirement was introduced, and the permanent residency eligibility period was extended from 3 to 5 years.

• Non-citizen aged 50 years or above
• Regular passive income of at least USD 2,000 per month (or USD 24,000 per year) from abroad, transferred to a local Mauritian bank account
• Eligible income sources include pensions, business income, rental income, investment income, and interest income
• Must reside in Mauritius for at least 180 days per year to maintain the permit (requirement introduced by Finance Act 2025)
• Clean criminal record (certificate of character / police clearance covering the last 10 years)
• Medical certificate confirming the applicant does not suffer from any infectious or contagious disease (tests completed in Mauritius)
• May not be employed in Mauritius or derive salary or employment benefits from any business

• Birth certificate (original, in English or French, or certified translation)
• Passport biodata page (valid 6+ months)
• Police clearance certificate covering the last 10 years (less than 6 months old)
• Three recent colour passport photographs (3.5 cm x 4.5 cm, less than 6 months old)
• Signed undertaking
• Certified bank statement demonstrating minimum monthly income of USD 2,000 or annual income of USD 24,000
• Marriage or divorce certificate (if applicable)
• Copy of any existing permits
• Medical certificate from Mauritius (completed after arrival)
• Last entry visa pages

The permit is valid for up to 5 years and is renewable. At least one month before expiry, holders must submit a renewal application via the EDB platform with a Mauritius certificate of morality (for applicants with 3+ years of residence), Mauritian bank statement showing continued fund transfers, updated passport, and photographs. After holding the permit for 5 consecutive years and having transferred at least USD 200,000 in total to Mauritius during that period, holders may apply for a 20-year Permanent Residence Permit.

Spouse (including common-law partner of opposite sex), parents, and unmarried children (including stepchildren and lawfully adopted children) up to age 24 are eligible as dependants. Dependants apply separately through the Passport and Immigration Office for the same permit duration as the principal holder. No additional income threshold applies for dependants.

Mauritius uses a remittance-based taxation system — foreign income is taxable only to the extent it is received (remitted) in Mauritius; income retained offshore is not taxed. Progressive income tax rates from 0% to 20% apply to chargeable income. There is no inheritance, estate, gift, or capital gains tax. Tax residency arises after 183 days in a year or 270 aggregate days over the two preceding years. Double taxation avoidance agreements may reduce or eliminate tax on pension income depending on the retiree's country of origin. Holders must declare other residences in other jurisdictions for Common Reporting Standard (CRS) compliance.

Applications are submitted entirely online via the National Electronic Licensing System (NELS) at business.edbmauritius.org. No travel to Mauritius is required to initiate the application.

1. Submit online: Register on NELS and upload all required documents. The EDB reviews the application and issues an Approval-in-Principle.
2. Travel to Mauritius: Upon receiving Approval-in-Principle, the applicant has 90 days to travel to Mauritius to complete in-person medical tests at a Mauritian facility and attend an interview with the EDB and the Passport and Immigration Office.
3. Initial fund transfer: Transfer at least USD 2,000 to a local Mauritian bank account within 60 days of permit issuance.
4. Ongoing compliance: Maintain regular monthly transfers of at least USD 2,000 and provide annual proof of transfers to the EDB. Reside in Mauritius for at least 180 days per year.
5. Fees: USD 50 non-refundable application fee plus USD 1,000 payable upon approval.

Links

• https://residency.mu/retire/retired-non-citizen-50-years/
• https://residency.mu/retire/
• https://business.edbmauritius.org

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