How to Apply for the Mauritius Retired Non-Citizen Permit in 2026

What is the Mauritius retired non-citizen permit?

The Mauritius retired non-citizen permit is a 10-year residence permit for retirees aged 50 or over who fund their life in Mauritius from abroad. It rests on section 10 of the Immigration Act 2022 and Part III of the First Schedule to the Economic Development Board Act 2017, and it asks for no investment, deposit or property purchase.

The Economic Development Board (EDB) lists the route as "Retired Non-Citizen +50 years" on its residency portal. Section 10 of the Immigration Act 2022 was replaced by section 25 of the Finance Act 2025, in force since 1 December 2025, and the transfer criteria in the EDB Act have been in operation since 9 August 2025; we read both on 11 October 2026. The Mirabello Golden Retirement Index rates the permit Golden, at 76.1 out of 100 with confidence grade B, scored on 11 October 2026 under methodology 1.1. A golden retirement visa is a residence permit, not citizenship, with no investment required. For the programme overview, see our Mauritius retirement visa page; this guide covers the application.

Who can apply for the retired non-citizen permit?

You can apply for the Mauritius retired non-citizen permit if you are 50 or over and can meet the transfer test of US$24,000 a year, or US$2,000 a month, into a Mauritian bank account in your own name. The age of 50 comes from the EDB guidelines and portal; the statute text we read states no age.

• Source of income. Pension and passive income are both accepted: neither the statute nor the EDB checklist restricts the source, so this is an inference rather than an express rule.
• Dependants. Your spouse, your parents and unmarried children not over 24 who do not engage in gainful activity (Immigration Act 2022, section 8(1)(g)), with no additional transfer stated for them.
• Work. No gainful employment (section 10(7)), although you may invest in a business if you are not employed in it and draw no salary or employment benefit.

How does the Mauritius transfer test work?

The Mauritius transfer test requires a first transfer of US$2,000 into your individual account at a Mauritian bank within 60 days of the permit being issued, followed by at least US$24,000 a year, or US$2,000 a month, for the life of the permit, under Part III of the First Schedule to the EDB Act.

The money goes into your own account and remains yours; no deposit is locked. If you cannot evidence the first transfer within 60 days, you are deregistered and the permit is cancelled.

Proof of means and the transfer test differ: a one-off balance of US$24,000 covers one year of transfers only, so a retiree relying on savings must fund the later years from other money. Some guides still quote a lower monthly figure from earlier rules; since 9 August 2025, the statute requires US$2,000 a month or US$24,000 a year.

How do you apply for the Mauritius retired non-citizen permit, step by step?

You apply for the Mauritius retired non-citizen permit in five steps: file online on the EDB's NELS portal, wait for a Joint Committee to approve the file in principle, complete the medical tests and originals appointment in Mauritius within 90 days, pay the permit fee, and make your first transfer within 60 days of issue.

1. File online. You register with the EDB and submit the application on the NELS portal with your proof of means and the documents on the EDB checklist, as the EDB's application process note sets out.
2. Approval in principle. The EDB and the Passport and Immigration Office check the file, and a Joint Committee decides on approval in principle (Immigration Act 2022, section 10), sent to you as an Approval in Principle email.
3. Formalities in Mauritius. Within the 90 days for which the Approval in Principle is valid, you travel to Mauritius for the compulsory medical tests and the originals appointment.
4. Permit fee and issue. You pay US$1,000 for the 10-year permit, plus US$400 per dependant, and the permit is issued.
5. First transfer. Within 60 days of issue, you transfer US$2,000 to your individual account at a Mauritian bank and keep the evidence; the annual or monthly transfers then follow.

What documents does the application need?

The application needs your passport, proof of means and the documents on the EDB's published checklist for retired non-citizens, followed by medical tests done in Mauritius and an appointment at which your original documents are checked. For each dependant, you also show that they fit the statutory definition of a dependant.

• Proof of means: a certified bank statement showing at least US$24,000, or evidence of a guaranteed minimum income of US$2,000 a month, as the EDB portal sets out.
• The EDB checklist: the personal, background and medical documents in section 5 of the EDB Occupation Permit and Residence Permit Guidelines (read 11 October 2026), which we check against the current version before you file.
• Dependants: evidence of each relationship and, for children, that they are unmarried, not over 24 and not in gainful activity.
• After the grant: evidence of the first transfer, then your Mauritian bank statements, which are the evidence at renewal.

How long does the application take?

No official processing time is published for the Mauritius retired non-citizen permit, so any timeline you see quoted is an estimate rather than a service standard. The fixed points are the 90-day window after approval in principle and the 60-day deadline for the first transfer once the permit is issued.

The 90 days are a validity window, not a processing time. The lack of a published standard is why the permit takes only 2 of 8 points for processing in the Mirabello Golden Retirement Index, against full marks for presence (20 of 20) and the financial test (15 of 15).

What does it cost to apply?

Applying for the Mauritius retired non-citizen permit costs a permit fee of US$1,000 for the 10-year permit, payable after approval in principle, plus US$400 for each dependant. The transfers are not a fee: US$24,000 a year moves into your own Mauritian account and stays your money.

Official sources differ on a separate application fee: one lists a non-refundable fee from 1 December 2025, while the EDB portal describes NELS use and EDB processing as free, so we treat that fee as not yet officially confirmed. Budget also for document preparation, your trip to Mauritius and professional fees, which we set out in writing at consultation.

Do you need to live in Mauritius once the permit is granted?

You do not need to spend a set number of days in Mauritius to keep the retired non-citizen permit: no minimum stay, visit frequency or absence cap appears in the Immigration Act 2022, the EDB Act or the EDB guidelines. What keeps the permit valid is meeting the transfer test, year after year.

Some guides say retirees must spend 180 days a year in Mauritius and that the permit now lasts 5 years. Both measures were announced in the Annex to the Budget Speech 2025-2026 and neither was enacted. Tax residence is a separate test: 183 days in an income year, or 270 days in aggregate over that year and the two preceding income years (Income Tax Act 1995, section 73). Compare other routes in our guide to residency without relocating.

How is the money you transfer taxed in Mauritius?

Mauritius taxes a tax resident's foreign income only when it is remitted, so the pension or income you transfer to meet the permit test is taxable at the resident scale once you are tax-resident, while foreign income left abroad is not taxed. The permit alone does not make you tax-resident in Mauritius.

From the income year starting 1 July 2026, the resident scale is 0% on the first MUR 500,000, 10% on the next MUR 500,000, 20% on the next MUR 11 million and 35% above MUR 12 million (Finance Act 2026, Act 14 of 2026, section 7(v)). The remittance rule is in sections 5(1)(b) and 5(3) of the Income Tax Act 1995, as consolidated by the Mauritius Revenue Authority (MRA) and read on 11 October 2026. Sums drawn from capital are not income, but whether the MRA treats a transfer funded from capital as remitted income has not been confirmed by an official ruling. The Act contains no capital gains, wealth or inheritance tax charge. Some guides suggest a pension brought in is untaxed; once you are tax-resident, it is taxable at the resident scale.

The country that pays your pension may also tax it under its own law and any tax treaty with Mauritius; a foreign tax credit (section 77) and treaty relief may reduce the Mauritian charge. Below the day thresholds, no Mauritian Tax Residence Certificate is available. This is general information, not tax advice; for other destinations, see our guide to countries that don't tax foreign pensions.

How do you renew the permit and reach permanent residence?

You renew the 10-year Mauritius retired non-citizen permit with your Mauritian bank statements as evidence that the transfers were made, and the Approval in Principle at renewal is valid for 30 days. Permanent residence can come sooner: after 5 years as a retiree, with aggregate transfers of at least US$200,000 over those 5 years.

Renewal rests on sections 10 and 17 of the Immigration Act 2022; permanent residence rests on Part IV, item 4, of the First Schedule to the EDB Act and section 11 of the Immigration Act. US$200,000 over 5 years is more than the minimum transfers add up to, so plan the amounts from the first year. An older Home Affairs guideline still shows a shorter period and a lower total; it is out of date, and the statute applies. The EDB describes the permit on its permanent residence page.

Citizenship is a separate application: naturalisation under section 9 of the Mauritius Citizenship Act 1968 needs 12 months of continuous residence plus 5 years in aggregate in the preceding 7, about 6 years at minimum, and residence on a permit counts (Immigration Act 2022, section 34). The retirement permit itself gives residence, never a passport; see residency versus citizenship.

How does the Mauritius permit compare with other Golden retirement routes?

The Mauritius retired non-citizen permit scores 76.1 out of 100 and, like Paraguay's pension route, leads to permanent residence with no renewal on the way. It shares one caveat with Peru and Costa Rica, that the income must be transferred to, or held in, the country, while Bahrain and Paraguay meet every part of the standard.

Compare all 64 screened routes in the Mirabello Golden Retirement Index, or our retirement residency guide; for the separate property routes in Mauritius, see our Mauritius residency by investment guide. For a first answer at any hour, ask Mira, by Mirabello, the AI advisor of Mirabello Immigration Intelligence.

What is not yet officially confirmed?

Six points about the Mauritius retired non-citizen permit are not yet officially confirmed: the processing time, the application fee, the statutory basis for the age of 50, the accepted sources of funds, the tax treatment of transfers from capital, and the treaty treatment of your pension. We check each for your case before you file.