The Residence Permit for Retired Non-Citizens, Mauritius's retirement visa, grants a 10-year residence permit to non-citizens aged 50 or over who transfer at least US$24,000 a year, or US$2,000 a month, to their own account at a Mauritian bank. It is proof of income, not an investment, and it sets no minimum stay.
Mauritius issues a 10-year residence permit to retired non-citizens aged 50 or over who transfer US$2,000 within 60 days of permit issue and then at least US$24,000 a year, or US$2,000 a month (Immigration Act 2022 s.10; EDB Act First Schedule Part III). No minimum stay is set; the 180-days-a-year rule announced in the 2025-26 Budget was not enacted. Tax residents are taxed on foreign income only when it is remitted, so the transferred pension is taxable at the resident scale.
The Mauritius retirement permit is residence by financial means. Nothing is invested, donated or paid to the state: you prove your means, then move money into your own account at a Mauritian bank, where it stays yours.
What is the Mauritius Residence Permit for Retired Non-Citizens?
The Residence Permit for Retired Non-Citizens is the Mauritian residence permit for retirees who fund their life on the island from abroad. Its legal basis is section 10 of the Immigration Act 2022 (Act 14 of 2022), as replaced by section 25 of the Finance Act 2025 (Act 18 of 2025), in force since 1 December 2025 (Proclamation P18/25). The financial criteria sit in the First Schedule, Part III, of the Economic Development Board Act 2017, in the version in operation since 9 August 2025. We read both on 11 October 2026.
The Economic Development Board (EDB) and the Passport and Immigration Office check the file, a Joint Committee gives approval in principle, and the permit is issued for 10 years. The EDB residency portal calls the route "Retired Non-Citizen +50 years" (read 11 October 2026). The permit gives residence, not nationality; see residency versus citizenship.
Who qualifies, and how much income do you need?
The Mauritius retirement visa requires you to be 50 or over and to transfer at least US$24,000 a year, or US$2,000 a month, into your own account at a Mauritian bank for the life of the permit, after a first transfer of US$2,000 within 60 days.
- Age 50 or over, as set in the EDB guidelines and portal; the statute text states no age.
- A first US$2,000 into an individual account in your name at a Mauritian bank within 60 days of the permit being issued. If you cannot evidence it in time, you are deregistered and the permit is cancelled.
- Then US$24,000 a year or US$2,000 a month for the life of the permit (EDB Act, First Schedule, Part III). Your Mauritian bank statement is the renewal evidence.
- Proof of means at application: a certified bank statement showing at least US$24,000, or a guaranteed minimum income of US$2,000 a month (EDB portal). A one-off US$24,000 balance covers one year of transfers only.
- Pension or passive income: both are accepted, because neither the statute nor the checklist restricts the source; that is an inference, not an express statement.
- Dependants: your spouse, 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. A dependant's permit cannot outlast yours, and a dependant who wants to work needs a separate work or occupation permit.
- No gainful employment (section 10(7)): you may invest in a business provided you are not employed in it and draw no salary or employment benefit. The EDB guidelines allow work in specific sectors only with a separate work or occupation permit.
It does not fit people under 50, those who need to work in Mauritius, or those who would rather not bring money into Mauritius every year.
Is Mauritius's retirement visa a golden retirement visa?
Yes. In the Mirabello Golden Retirement Index, Mirabello Consultancy's ranking of retirement routes scored from official sources, the Mauritius permit is rated Golden, with a score of 76.1 out of 100 and confidence grade B, scored on 11 October 2026 under methodology 1.1. A route is Golden when it scores at least 70 out of 100 with confidence grade A or B and has no fail on tax of foreign income, physical presence or renewal; locked capital above US$50,000 caps a route at Partial. Mauritius scores highest on presence and on the financial test, with no minimum stay and no investment, deposit or property purchase, and lowest on processing, as no official time is published. Its stated reason for caution is that the income must be transferred to, or held in, the country. Its renewal category is "none: permanent residence at first expiry": permanent residence opens after 5 years, inside the first 10-year term. A golden retirement visa is a residence permit, not citizenship; no investment is required.
Do you have to live in Mauritius to keep the permit?
The Mauritius retirement permit sets no minimum stay: no day count, visit frequency or absence cap appears in sections 10 and 17 of the Immigration Act 2022, in Part III of the First Schedule to the EDB Act or in the EDB guidelines.
The Annex to the Budget Speech 2025-2026 (read 11 October 2026) announced 180 days a year in Mauritius for retirees and a 5-year permit; neither was enacted, and the 2026-2027 Annex has no retiree permit measure. What keeps the permit alive is the transfer: status ends if you stop meeting the criteria (Immigration Act 2022, section 19(1)(b)), and the EDB may deregister you (EDB Act, section 14).
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 routes in our guide to residency without relocating.
Does Mauritius tax a foreign pension?
Mauritius taxes a tax resident's foreign income on the remittance basis: only when it is received in, or dealt with in, Mauritius (Income Tax Act 1995, sections 5(1)(b) and 5(3)). Because the permit requires annual or monthly transfers into Mauritius, the pension or income you send in is a remittance taxed at the resident scale, while foreign income left abroad is not. Our data label is therefore partial: some foreign income is taxed and some is not.
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)). Sums drawn from capital are not income, but whether the Mauritius Revenue Authority (MRA) taxes a transfer from capital as remitted income has not been ruled on.
Tax on foreign income for a tax resident in Mauritius, 2026
| Income | Treatment for a tax resident |
|---|
| Foreign pension | Taxed when remitted, at the resident scale; the transfers the permit requires count as remittances. |
|---|
| Foreign dividends and interest | Taxed when remitted, at the resident scale (section 10(1)); not taxed if left abroad. |
|---|
| Foreign capital gains | No capital gains charge in the Income Tax Act. |
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| Wealth and inheritance tax | No wealth, inheritance or gift tax charge in the Income Tax Act; no express official statement found. |
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| Legal basis | Income Tax Act 1995, sections 5(1)(b), 5(3), 10(1), 73 and 77; Finance Act 2026, section 7(v). |
|---|
Tax follows tax residence, not the permit: the permit alone does not make you tax-resident, and below the day thresholds no Tax Residence Certificate is available. The country that pays your pension may still tax it under the relevant treaty; a foreign tax credit (section 77) and treaty relief may reduce the Mauritian charge, but treaty pension articles were not assessed. This is general information, not tax advice. The official text is the Income Tax Act consolidated by the MRA (read 11 October 2026); for other destinations, see countries that don't tax foreign pensions.
How long does it take, what does it cost, and what documents do you need?
No official processing time is published for the Mauritius retirement permit, so we confirm the current timeline for your case. The steps:
- You apply on the NELS portal, usually from abroad, and register with the EDB.
- Officials check the file and a Joint Committee decides on approval in principle.
- The Approval in Principle is valid for 90 days (30 days at renewal) to complete the formalities. It is not an entry visa: you travel to Mauritius as a visitor.
- In Mauritius you complete the medical tests and the originals appointment, pay the permit fee and receive the permit, then make the first transfer.
The permit fee is US$1,000 for the 10-year permit, payable after Approval in Principle, plus US$400 per dependant. Whether a separate application fee applies is not yet confirmed, as official pages differ. The EDB guidelines list your passport; the certified bank statement or proof of guaranteed income; a police clearance certificate (we confirm the period it must cover); a medical certificate, with the HIV, hepatitis B and chest X-ray tests done in Mauritius; a signed undertaking and the Charter for Foreign Residents; and details of your other residences and tax residences, shared with the MRA under the Common Reporting Standard. Health insurance is not on the checklist we read.
Can a retiree get permanent residence or citizenship in Mauritius?
A retiree can apply for a permanent residence permit after 5 years as a retiree, with aggregate transfers of at least US$200,000 over the preceding 5 years (EDB Act, First Schedule, Part IV, item 4; Immigration Act 2022, section 11). That exceeds the minimum transfers, so plan for it early. The retirement permit itself is renewable (sections 10 and 17); renewal can be filed from inside Mauritius, with your Mauritian bank statement as evidence of the transfers.
Citizenship is possible by naturalisation under section 9 of the Mauritius Citizenship Act 1968 (read 11 October 2026): 12 months of continuous residence plus 5 years in aggregate in the preceding 7, so about 6 years at minimum. Residence on a permit counts (Immigration Act 2022, section 34), but the Act does not define what counts as having resided, so we assess your time in Mauritius case by case.
What does the market get wrong about the Mauritius retirement permit?
Some guides repeat announced or superseded rules:
- "The permit lasts 5 years and needs 180 days a year." Both were announced in the 2025-2026 Budget Annex and never enacted: the permit runs for 10 years with no stay rule.
- "The transfer test is lower." Older figures are superseded: since 9 August 2025 the statute requires US$2,000 a month or US$24,000 a year.
- "Retirees get a tax holiday on their pension." No such exemption appears in the Income Tax Act; a pension remitted to Mauritius is taxable.
- "Permanent residence comes after 3 years and US$54,000." A stale guideline: the statute requires 5 years and at least US$200,000 in aggregate transfers.
The Mauritius retirement permit or another route?
The Mauritius permit suits retirees of 50 or over who want long, light-touch residence on a steady income they are happy to bring into Mauritius. If you would rather buy property or invest, see the Mauritius residence routes through property and investment and our Mauritius residency by investment guide; they are separate permits.
- The Panama Pensionado visa is permanent from the grant for retirees with a lifetime pension, under a territorial tax system.
- The UAE retirement visa pairs no personal income tax with a renewable permit, but has no permanent residence category and limits continuous time abroad.
Compare every route in the Mirabello Golden Retirement Index and side by side in our retirement and passive-income residency guide.
What is not yet officially confirmed
- Processing time: no official standard is published.
- The application fee: official pages differ on whether one applies.
- The age of 50: in the EDB guidelines and portal, not found in the statute.
- Acceptance of every source of funds: inferred, not stated.
- Whether the MRA taxes a transfer drawn from capital as remitted income.
- The treaty treatment of your pension.
- Access to public healthcare for permit holders.
Ask Mira, by Mirabello
For a first answer at any hour, ask Mira, by Mirabello, the AI advisor of Mirabello Immigration Intelligence. Mira reads the same verified programme data as this page and can compare this route with the other options in our retirement and passive-income residency guide. A specialist then checks the details that decide your case.
How Mirabello Consultancy helps
Mirabello Consultancy checks your age, proof of means and family file against the EDB criteria, prepares the NELS application, plans your trip for the medical tests and originals appointment, and sets up a transfer plan that keeps the permit compliant and can build towards the US$200,000 needed for permanent residence. To find out whether you qualify, book a free, confidential consultation.
Information only, not legal or tax advice. Requirements were read from the official sources linked above on 11 October 2026 and can change; we confirm them for your case.
