Elite Resident Visa

Palau's Elite Resident Visa is the country's premium residence-by-investment program, offering foreign nationals long-term residency through qualifying real estate investment. Established under Title 13 of the Palau National Code as amended by RPPL 6-23, the program is administered by the Bureau of Customs and Border Protection (BCBP), Division of Immigration. It provides 10-year renewable residency with unlimited multiple entry privileges, making it the longest-duration visa in Palau's immigration framework. The program is capped at 1,000 holders at any given time.

• Purchase or lease a dwelling valued at a minimum of USD 250,000 from a Palauan citizen or Palauan-owned entity (clan, family, or corporation)
• If purchasing rather than leasing, full payment must be made in cash before visa issuance
• Demonstrate adequate financial means to support yourself and any dependants, verified annually on the visa issuance anniversary
• No felony convictions or pending felony charges (applies to the applicant and all dependants)
• Maintain major medical health insurance covering the visa holder and all dependants throughout the visa period

• Affidavit disclosing background information including convictions, pending charges, income, assets, and liabilities
• Valid contract for purchase or lease of a qualifying dwelling (USD 250,000 minimum)
• Proof of major medical health insurance
• Proof of adequate financial means
• Valid passport or travel document
• Recent passport-size photograph (2"x2", taken within 6 months)

The visa is valid for 10 years with unlimited multiple entries. It is renewable for additional 10-year periods upon demonstrating continued eligibility: maintained dwelling requirement, adequate financial means, valid health insurance, and no disqualifying criminal record. The renewal fee is USD 10,000 (non-refundable), and renewal applications must be submitted at least 7 days before expiration.

Dependants may reside in Palau under the visa holder's Elite Resident Visa. Each adult dependant requires a USD 20,000 fee, while children under 21 pay a prorated fee of USD 2,000 per year. All dependants must pass background checks and be covered by the visa holder's major medical health insurance. Dependants, like the primary holder, are not eligible for labor permits.

Elite Resident Visa holders and their dependants are explicitly prohibited from holding a labor permit in Palau. This visa is designed for individuals who do not intend to work locally.

Palau levies a progressive wages and salary tax on locally-earned income: 6% on the first USD 8,000, 10% on USD 8,001-40,000, and 12% above USD 40,000. A Business Profits Tax of 12% applies to net business income. The Palau Goods and Services Tax (PGST) is 10% on most goods and services. There is no capital gains tax or inheritance tax. Non-resident income from interest and royalties is taxed at 10%.

Applications are submitted to the Division of Immigration at the MOJ Building, 2nd Floor, Koror, or via email at [email protected]. The initial application fee is USD 20,000 (non-refundable). Processing typically takes 5-10 working days.

• Palau has no naturalization pathway based on residency or investment -- citizenship requires recognized Palauan ancestry
• If a purchased dwelling is sold without purchasing a replacement of equal or greater value, the visa may be revoked
• Holders are not permitted discounted medical services and remain liable for the full cost of all healthcare
• Upon death of the visa holder, the visa may be transferred to a designated person for the remainder of the 10-year term, subject to a USD 5,000 transfer fee and meeting all eligibility requirements
• The dwelling must currently be purchased or leased from a Palauan citizen or Palauan-owned entity only, though legislative reforms are being considered to expand leasing options to non-citizen developers