USD 2,000 per month (or USD 24,000 per year) in passive income from abroad, transferred to a local Mauritian bank account in freely convertible foreign currency. An initial transfer of at least USD 2,000 must be made within 60 days of permit issuance. Eligible income sources include pensions, business income, rental income, investment income, and interest income.
⏱️ Duration
Issued for 10 years, renewable for further 10-year terms upon expiry, subject to continued satisfaction of the income-transfer condition. After holding the permit for 5 consecutive years and transferring at least USD 200,000 in total, holders may apply for a 20-year Permanent Residence Permit.
👪 Dependants
Yes
Spouse (including common-law partner of opposite sex), parents, and unmarried children (including stepchildren and lawfully adopted children) up to age 24 are eligible. Dependants apply separately through the Passport and Immigration Office for the same permit duration. No additional income threshold is required for dependants beyond the principal holder's minimum transfer requirement.
🛂 Citizenship Path
Yes — after 5 years
After holding the residence permit for 5 consecutive years and transferring at least USD 200,000 to Mauritius during the preceding 5 years, holders may apply for a 20-year Permanent Residence Permit. The minimum holding period was increased from 3 to 5 years by the Finance Act 2025.
The Residence Permit for Retired Non-Citizens allows foreign nationals aged 50 and above to reside in Mauritius on the basis of passive income transferred from abroad, without engaging in local employment. Holders may still invest in Mauritian businesses provided they do not draw a salary. The program is administered by the Economic Development Board (EDB) through its NELS online platform and forms part of Mauritius's "Silver Economy" strategy to attract retirees with favorable tax treatment and a tropical climate. The permit is issued for 10 years and renewable, and the official EDB guidelines (updated November 2025) confirm there is no mandatory minimum number of days holders must spend in Mauritius.
Requirements
Non-citizen aged 50 years or above
Regular passive income of at least USD 2,000 per month (or USD 24,000 per year) from abroad, transferred to a local Mauritian bank account in freely convertible foreign currency
Eligible income sources include pensions, business income, rental income, investment income, and interest income
An initial transfer of at least USD 2,000 must be made within 60 days of permit issuance
Clean criminal record (certificate of character / police clearance covering the last 10 years, less than 6 months old)
Medical certificate confirming the applicant does not suffer from any infectious or contagious disease (tests completed in Mauritius)
May not be employed in Mauritius or derive salary or employment benefits from any business
Required Documents
Birth certificate (original, in English or French, or certified translation)
Passport biodata page (valid 6+ months)
Police clearance certificate covering the last 10 years (less than 6 months old)
Three recent colour passport photographs (3.5 cm x 4.5 cm, less than 6 months old)
Signed undertaking
Certified bank statement demonstrating minimum monthly income of USD 2,000 or annual income of USD 24,000
Marriage or divorce certificate (if applicable)
Copy of any existing permits
Medical certificate from Mauritius (completed after arrival)
Last entry visa pages
Duration & Renewal
The permit is issued for 10 years and is renewable for further 10-year terms, subject to continued satisfaction of the income-transfer condition. A renewal application must be submitted at least one month before expiry via the EDB platform, accompanied by a Mauritius certificate of morality (for applicants with 3+ years of residence), a Mauritian bank statement showing continued fund transfers, an updated passport, and photographs. After holding the permit for 5 consecutive years and having transferred at least USD 200,000 in total to Mauritius during that period, holders may apply for a 20-year Permanent Residence Permit (the holding period was raised from 3 to 5 years by the Finance Act 2025).
Family Members
Spouse (including common-law partner of opposite sex), parents, and unmarried children (including stepchildren and lawfully adopted children) up to age 24 are eligible as dependants. Dependants apply separately through the Passport and Immigration Office for the same permit duration as the principal holder, each submitting their own documents. No additional income threshold applies for dependants.
Tax Implications
Mauritius uses a remittance-based taxation system — foreign income is taxable only to the extent it is received (remitted) in Mauritius; income retained offshore is not taxed. Progressive income tax rates from 0% to 20% apply to chargeable income. There is no inheritance, estate, gift, or capital gains tax. Tax residency arises after 183 days in a year or 270 aggregate days over the two preceding years. Double taxation avoidance agreements may reduce or eliminate tax on pension income depending on the retiree's country of origin. Holders must declare other residences in other jurisdictions for Common Reporting Standard (CRS) compliance.
Application Process
Applications are submitted entirely online via the National Electronic Licensing System (NELS) at business.edbmauritius.org. No travel to Mauritius is required to initiate the application.
Submit online: Register on NELS and upload all required documents. The EDB reviews the application and issues an Approval-in-Principle.
Travel to Mauritius: Upon receiving Approval-in-Principle, the applicant has 90 days to travel to Mauritius to complete in-person medical tests at a Mauritian facility and attend an interview with the EDB and the Passport and Immigration Office. Documents submitted online must be presented in original form.
Initial fund transfer: Transfer at least USD 2,000 to a local Mauritian bank account within 60 days of permit issuance.
Ongoing compliance: Maintain regular monthly transfers of at least USD 2,000 (or USD 24,000 per year) and provide annual proof of transfers to the EDB, which monitors compliance yearly.
Fees: USD 50 non-refundable government application fee per applicant (effective 1 December 2025) plus a USD 1,000 statutory permit fee payable only upon approval. The EDB charges no processing fee for NELS submissions.