Retired Non-Citizen Residence Permit
The Retired Non-Citizen Residence Permit allows a person aged 50 or over to live in Mauritius for up to ten years on the strength of income transferred from abroad. There is no requirement to buy property, no minimum stay, and no restriction on where in Mauritius the holder lives.
At a glance
| Age | 50 or over at the date of application |
|---|---|
| Proof of funds | A bank statement from the country of origin or residence showing at least USD 24,000 |
| Transfer | An initial USD 2,000 into a Mauritian bank within 60 days of issuance, then USD 2,000 a month or USD 24,000 a year |
| Validity | 10 years, renewable |
| Work | No gainful employment on the permit itself. Investment in a business is permitted provided the holder is not employed by it. Employment in specific sectors is possible through a separate work permit or Occupation Permit |
| Character | Police clearance covering the last ten years, less than six months old |
| Dependents | Spouse or common-law partner and dependent children |
| Permanent residence | Eligible to apply for a 20-year Permanent Residence Permit after five years, with aggregate transfers of at least USD 200,000 over the five years preceding the application |
Eligibility criteria are set by the Economic Development Board and revised with each National Budget. The figures on this page follow the EDB Occupation Permit Guidelines issued under section 5(2)(ca) of the Economic Development Board Act 2017, as revised after the 2026-27 Budget, and were last checked against the guidelines in September 2026. We confirm the current criteria with the EDB before any application is prepared.
Who it suits
A retired or semi-retired couple, or an individual, who wants a settled base in Mauritius without buying property to secure it. It is the most flexible residence route for anyone over 50, and it is frequently the right answer for people who first enquire about the property schemes because they assume that is the only way in.
Tax and the transfer
A holder who spends 183 days or more in Mauritius in a tax year becomes tax resident. Mauritius taxes foreign-source income on a remittance basis and has a network of double taxation agreements, which together shape the outcome for pensions, dividends and rental income from abroad. The position depends on the holder's home jurisdiction and on the agreement in force with it. Applicants are also asked to disclose their other residences and tax residences, which the EDB shares with the Mauritius Revenue Authority under the Common Reporting Standard.
We are not tax advisers and do not offer tax opinions. Where the position matters, and it usually does, we introduce a Mauritian tax specialist before the application is filed, so that the decision to relocate is made with the full picture.
What the application involves
Evidence of funds abroad, police clearance, civil status documents and the personal file. Approval is given in principle, the medical examination is completed in Mauritius, and the applicant attends in person for issuance. The first transfer is made after the permit is issued.
Questions we are asked
Do I have to buy property?
No. The permit rests on the transfer of USD 24,000 a year from abroad, and you may rent or buy as you choose. Many people who first enquire about the property schemes end up on this route instead.
Can I work at all?
Not on the permit itself. You may invest in a business as a shareholder provided you are not employed by it. Employment in specific sectors is possible through a separate work permit or Occupation Permit.
Does my spouse need to be over 50?
No. A spouse or partner under 50 joins as a dependent. Only the main applicant must be 50 or over.
Will I become tax resident in Mauritius?
If you spend 183 days or more in Mauritius in a tax year, yes. Mauritius taxes foreign income on a remittance basis and has treaties with many home jurisdictions, so the outcome for a pension or investment income depends on where it arises and on the agreement in force. We introduce a Mauritian tax specialist before the application where this matters.
Does the transfer have to be monthly?
Either USD 2,000 a month or USD 24,000 a year, after an initial USD 2,000 within 60 days of issuance. Most clients transfer annually.
Not sure this is the right route?
Most people leave the first consultation with a different route from the one they arrived with. An hour, by appointment, and you leave with a clear view of which permit fits, what it will cost, and how long it will take.