Basic Eligibility Requirements

Minimum Age: You must be at least 50 years old to qualify as a retiree for property purchase and residency purposes in Mauritius.
 

Two Main Pathways for Retirees

Retirement Residence Permit

USD $24,000 Annual transfer to Mauritian bank

New 2025 Requirements:
• First payment: USD $2,000
• 10-year renewable permit
• 180 days residency per year

Property Purchase Route

USD $200,000+

Property acquisition in approved schemes
Benefits:
• Automatic permanent residency
• Valid as long as you own property
• Senior living communities available

Approved Property Investment Schemes

Foreign buyers can only invest through these government-approved schemes:

  • IRS - Integrated Resort Scheme (projects larger than 10 hectares)
  • RES - Real Estate Scheme (freehold land not exceeding 10 hectares)
  • PDS - Property Development Scheme (social and ecological impact projects)
  • Smart City Scheme (SCS) - Multipurpose eco-communities
  • IHS - Invest Hotel Scheme (hotel units with 45 days annual occupancy)
  • Ground+2 Apartments - Condominiums at least two floors above ground
Permanent Residence Pathway: Invest at least USD $375,000 in qualifying property schemes to receive permanent residence.

Important Tax Changes from July 2026

Registration Duty Increase

From July 1, 2026, registration duty increases from 5% to 10% for non-citizens purchasing properties under approved schemes.

Land Transfer Tax

When selling property, non-citizens will pay land transfer tax of either 10% of property value OR 30% of capital gain, whichever is higher.

Outstanding Tax Benefits for Retirees

  • No income tax on retirement pensions
  • No capital gains tax
  • No inheritance tax
  • No wealth tax
  • Progressive income tax system (0% to 20%)
  • One of the world's most favorable tax jurisdictions

Investment & Work Restrictions

What Retirees CAN Do:

  • Acquire minority shareholding in Mauritian companies
  • Invest in local businesses
  • Work remotely from Mauritius
  • Apply for 20-year Permanent Residence after 3 consecutive years

What Retirees CANNOT Do:

  • Work for Mauritian companies
  • Hold full-time company director positions
  • Receive salary or employment benefits from investments

Why Choose Mauritius for Retirement?

Mauritius offers political and social stability, low cost of living, business-friendly environment, and exceptional quality of life. With no language requirements and access to quality English and French education, it's the perfect retirement destination in the Indian Ocean.

PHONE +230 5840 6344

✉️ EMAIL barbara@destination-mauritius.mu

WEBSITE www.destination-mauritius.mu

Barbara Sansom - Broker Owner

Your trusted partner for Mauritius property investment and retirement planning

DREAM IT, LIVE IT, LOVE IT!