{"id":"mauritius-retired-non-citizen","name":"Mauritius Residence Permit for Retired Non-Citizens","type":"RBI","status":"operational","country":"Mauritius","country_code":"MU","url":"https://www.mirabelloconsultancy.com/immigration/mauritius-retirement-residence-permit","min_investment":{"amount":null,"currency":"USD","route":"Age 50+: transfer of US$2,000 within 60 days of permit issue, then at least US$24,000 a year (or US$2,000 a month) to Mauritius (EDB Act First Schedule Part III). Proof of income, not an investment"},"qualification_basis":"financial_means","investment_routes":null,"family_pricing":null,"processing_time":null,"processing_time_note":"No official processing time found. The Approval in Principle email is valid for 90 days (30 days at renewal) to complete formalities, which is a validity window and not a processing time. The applicant must travel to Mauritius for the medical tests and the originals appointment. Fees: USD 50 non-refundable application fee from 1 December 2025 (the EDB portal also says NELS use and EDB processing are free, so the sources conflict), USD 1,000 permit fee for the 10-year permit after Approval in Principle, USD 400 per dependant. Dependants: spouse, parents and unmarried children not over 24 who do not engage in gainful activity (Immigration Act s.8(1)(g)).","visa_free_count":null,"passport_index_rank":null,"key_destinations":null,"travel_access":null,"minimum_stay":"No minimum stay, visit frequency or absence cap in Immigration Act 2022 ss.10 and 17, the EDB Act First Schedule Part III or the EDB guidelines. The 180-days-a-year rule announced in the 2025-26 Budget Annex was not enacted.","tax_note":"income tax: individual rate: Progressive. Income year starting 1 July 2025: 0% on the first Rs 500,000 of chargeable income, 10% on the next Rs 500,000, 20% on the remainder (Finance Act 2025 s.26(y)), plus for income year 2025/26 a 15% Fair Share Contribution above Rs 12 million (Finance Act 2025 s.26). From the income year starting 1 July 2026: 0% on the first Rs 500,000, 10% on the next Rs 500,000, 20% on the next Rs 11 million and 35% on the remainder above Rs 12 million (Finance Act 2026, Act 14 of 2026, s.7(v); enacted 13 August 2026). Finance Act 2026 s.7(b) deletes the extension of the Fair Share Contribution to two further income years.","path_to_citizenship":"Mauritius Citizenship Act 1968 s.9: 12 months of continuous residence plus 5 years in aggregate in the preceding 7, about 6 years at minimum; residence on a permit counts (Immigration Act s.34). \"Resided\" is not defined in the text read.","highlights":["10-year residence permit for retirees aged 50+ transferring US$24,000 a year","No minimum stay; remitted pension taxed at the resident scale"],"atomic_answer":"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.","fees":null,"last_updated":"2026-10-11","data_freshness":null,"mirabello_index":null,"regulatory_status":{"fatf_list":null,"eu_tax_list":null,"us_sanctions":null,"oecd_crs_high_risk_scheme":false,"as_of":"2026-06","status":"not listed on FATF, EU tax, US OFAC, or OECD CRS-risk lists"},"processing_stages":null,"required_documents":null,"biometric_enrolment":null,"dependant_additions":null,"nationality_naturalisation":null,"retirement":{"route_name":"Mauritius residence permit for retired non-citizens","region":"Africa","tags":["retirement","passive-income"],"income_requirement":{"amount":24000,"currency":"USD","period":"year","basis":"either","per_dependant":null,"variants":[{"label":"Monthly transfers","amount":2000,"currency":"USD","period":"month","basis":"either","note":"USD 2,000 a month is the alternative to USD 24,000 a year; either is transferred into the holder's individual account at a Mauritian bank (EDB Act First Schedule Part III)."}],"note":"The statutory test (EDB Act First Schedule Part III, in operation from 9 August 2025) is a transfer test: USD 2,000 into a Mauritian bank within 60 days of permit issue, then USD 24,000 a year or USD 2,000 a month for the life of the permit. It is not a pension-type test; pension and passive income are both accepted (inferred from the absence of any source restriction in the statute and the checklist). Age 50 appears in the EDB guidelines and portal, not in the statute text read. No additional transfer is stated for dependants. Failure to evidence the first transfer within 60 days leads to deregistration and cancellation of the permit. The Mauritian bank statement is the renewal evidence."},"net_worth_or_deposit_option":null,"eligibility":{"min_age":50,"rule":"all"},"stay_requirement":{"days_per_year":null,"max_continuous_absence_days":null,"stated_by_official_source":true,"rule":"No minimum stay, visit frequency or absence cap in Immigration Act 2022 ss.10 and 17, the EDB Act First Schedule Part III or the EDB guidelines. The 180-days-a-year rule announced in the 2025-26 Budget Annex was not enacted.","note":"Tax residence is separate: 183 days in the income year, or 270 days over three years (Income Tax Act s.73)."},"foreign_income_tax":{"treatment":"partial","label":"Partial: some foreign income is taxed and some is not; read the note.","note":"Remittance basis for tax residents (Income Tax Act ss.5(1)(b), 5(3)): foreign income is taxed only when brought into Mauritius. This route REQUIRES transferring US$24,000 a year (or US$2,000 a month), so that pension or income is taxable at the resident scale (0%, 10%, 20%, 35% above MUR 12 million from the income year starting 1 July 2026); foreign income left abroad is not taxed. Chair 2026-10-11: labelled partial, not remittance, because the mandatory transfer is taxable. Tax residents are taxed on income derived in Mauritius and on foreign income received in or dealt with in Mauritius (Income Tax Act ss.5(1)(b), 5(3)); unremitted foreign income is outside the charge. Remitted pension, annuity, dividends, interest and rent are gross income (s.10(1)) taxed at the resident scale: 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 from the income year starting 1 July 2026 (Finance Act 2026, Act 14 of 2026, s.7(v)). Because the permit requires USD 24,000 a year (or USD 2,000 a month) to be transferred into Mauritius, pension or other income sent in is a remittance and taxable at those bands, while sums drawn from capital are not income. Tax residence needs 183 days or the 270-day aggregate (s.73); the permit alone does not create it, and no Tax Residence Certificate is available below those thresholds.","source":"https://www.mra.mu/download/ITAConsolidated.pdf","tax_residence_caveat":"Tax follows tax residence, not the permit: the treatment applies once you are tax-resident there. Information, not tax advice."},"path_to_pr":"10-year residence permit, renewable (Immigration Act 2022 ss.10 and 17).","path_to_citizenship":"Mauritius Citizenship Act 1968 s.9: 12 months of continuous residence plus 5 years in aggregate in the preceding 7, about 6 years at minimum; residence on a permit counts (Immigration Act s.34). \"Resided\" is not defined in the text read.","processing_note":"No official processing time found. The Approval in Principle email is valid for 90 days (30 days at renewal) to complete formalities, which is a validity window and not a processing time. The applicant must travel to Mauritius for the medical tests and the originals appointment. Fees: USD 50 non-refundable application fee from 1 December 2025 (the EDB portal also says NELS use and EDB processing are free, so the sources conflict), USD 1,000 permit fee for the 10-year permit after Approval in Principle, USD 400 per dependant. Dependants: spouse, parents and unmarried children not over 24 who do not engage in gainful activity (Immigration Act s.8(1)(g)).","official_source":"https://edbmauritius.org/wp-content/uploads/2026/08/EDB-Act-2026.pdf","legal_basis":"Immigration Act 2022 (Act 14 of 2022) s.10 as replaced by Finance Act 2025 (Act 18 of 2025) s.25, in force 1 December 2025 (Proclamation P18/25); ss.8(1)(g), 11, 17, 19(1)(b), 34. Economic Development Board Act 2017 s.13(1)(c), s.14, First Schedule Part III (retired non-citizen transfer test) and Part IV item 4 (permanent residence permit)","as_of":"2026-10-11"},"golden_retirement":{"standard":"Mirabello Golden Retirement Index","applies_to":"Mauritius residence permit for retired non-citizens","tier":"golden","tier_label":"Golden: meets the Golden Retirement standard","score":76.1,"confidence_grade":"B","renewal_category":"none: permanent residence at first expiry","renewals_before_pr":0,"pillars":{"tax":18.1,"presence":20,"financial":15,"durability":9,"processing":2,"healthcare":5,"family_work_mobility":2,"pr_citizenship":5},"reasons":["The income must be transferred to, or held in, the country"],"as_of":"2026-10-11","methodology_version":"1.1.0-2026-10-11"},"record_kind":"retirement_route","region":"Africa","provider":"Mirabello Consultancy","source":"Mirabello Consultancy","verified_by":"Mirabello Consultancy (IMC member, ACAMS certified)","book_a_consultation":"https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation","terms":"https://www.mirabelloconsultancy.com/ai","disclaimer":"Provided by Mirabello Consultancy Ltd. for general information only, indicative and subject to change without notice; not legal, financial, tax, or immigration advice, nor an offer or solicitation. Programmes are operated and governed solely by the respective sovereign governments. No warranty of accuracy or completeness; Mirabello accepts no liability for reliance on this information. © Mirabello Consultancy Ltd. This data and its selection, structure and provenance are Mirabello's proprietary compilation — permitted for interactive, attributed use only; systematic bulk extraction, scraping, or redistribution to rebuild a competing dataset is prohibited (acceptable-use terms: https://mcp.mirabelloconsultancy.com/v1/terms). Terms: https://www.mirabelloconsultancy.com/ai","data_updated":"2026-10-11T17:49:45.673Z"}