How to retire in Mauritius

Why retire in Mauritius?

Mauritius has earned its reputation as an excellent expat destination not only for its tropical climate and beautiful beaches, but also for the high quality of life it offers, including to seniors. Here's why:

A favorable tax system: The Mauritian government has clearly stated its objective of attracting foreign investment. To achieve this, it has set up a favorable environment with tax reductions and deductions. These include personal and corporate income tax rate between 0% and 20%, as well as no tax on dividends. For expat retirees, there is also no wealth tax and no inheritance tax. These advantages make it possible to take full advantage of the island's affordable standard of living.

Advantageous real estate programs: Foreign residents can access property ownership in Mauritius through various programs, such as the Property Development Scheme for Senior Living (PDS-SL), created specifically for individuals aged 50 and above who are looking for modern, age-friendly accommodation supported by professional care and strong community services. It offers purpose-built homes within secure, well-managed environments, along with on-site medical and wellness support tailored to older residents. Developments typically include shared facilities such as gardens, gyms, swimming pools, dining areas, and social spaces that encourage community interaction. The scheme provides three different ways for expatriates to access a residence, while also offering a clear residency pathway for non-citizens who wish to live in Mauritius long-term.

A modern healthcare system: Mauritius boasts a high-quality healthcare system that includes 5 major public hospitals staffed by highly-qualified medical professionals. There are also smaller specialized public hospitals, such an ear, nose and throat hospital in Vacoas. In addition, there are over 20 private clinics across the island.

Since subscribing to a health insurance plan is strongly recommended for retirees, it is important to budget for an annual premium, which will vary depending on age and coverage.

Festivities and leisure in a multicultural country: Mauritius is proudly multicultural, home to a population with ancestral roots in India, various East African countries like Madagascar, as well as France and China. This cultural blend is reflected in the festivities that mark the Mauritian calendar, from Diwali, the Hindu festival of lights, to Chinese Spring Festival, to Christmas. Mauritian gastronomy is also influenced by all of the ethnic groups of the country. As for leisure, Mauritius boasts of a pristine ocean, beautiful beaches and evergreen mountains for those who like to spend time relaxing in nature.

Celebrations and leisure activities: The main religious celebrations of each community are marked by a national holiday in Mauritius. In addition to these, there are also cultural celebrations. Let's not forget the leisure activities. The island is home to rich fauna and flora, a rich cultural scene, as well as a lot of history.

Being considered a retired expat in Mauritius

Mauritius is a favored destination for investors, including those seeking residence under retiree status. To qualify, applicants must meet the following criteria:

• Not be a Mauritian citizen;
• Be at least 50 years old;
• Have completed medical examinations (hepatitis, AIDS, a lung X-ray, etc.) within 6 months prior to applying for the permit;
• Provide evidence of a regular income or foreign-sourced funds to be transferred into a Mauritian bank account, amounting to at least USD 2,000 per month or USD 24,000 per year in order to maintain the permit;
• Make the initial transfer within the required timeframe after the permit is issued, and submit proof of these transfers each year to the EDB, such as certified bank statements;
• Subsequently, transfer a minimum of USD 1,500 per month, either in installments or as an annual total of at least USD 18,000, over the 10-year validity of the residence permit;
• Submit proof of fund transfers to the Economic Development Board (EDB) at the end of each year;
• If all these conditions are fulfilled, applicants can apply for a permanent residence permit valid for 20 years.

To obtain a Permanent Residence Permit (PRP), the applicant must have lived in Mauritius for five consecutive years under the retired non-citizen status, instead of the previous three years. During this period, they must also demonstrate a total of at least USD 200,000 transferred into a Mauritian bank account.

Permitted activities

Regarding permitted activities, the holder of a retired residence permit is not allowed to carry out any paid activity in Mauritius. This includes working as an employee as well as taking part in the management or direction of a business. However, passive investments remain allowed.

The retired permit also allows the inclusion of dependents, such as a spouse or partner and dependent children, generally up to the age of 24 according to current guidelines.

Tax exemption for PDS Senior Living

As part of certain real estate projects designed for seniors (notably EDB-approved PDS Senior Living residences), a foreign retiree may benefit from a five-year income tax exemption on their pension and other income transferred to Mauritius, for both themselves and, where applicable, their spouse or common-law partner. This advantage is linked to the specific scheme and not simply to holding a “Retired Non-Citizen” residence permit. It is therefore important to verify the exact conditions on a case-by-case basis with the EDB or a tax adviser.

Other visa options for expat retirees in Mauritius

Purchasing property under the PDS for Senior Living

Expat retirees can obtain a residence permit in Mauritius by purchasing property, without a set minimum investment, provided that this property is a residential unit within the Property Development Scheme (PDS) designed for seniors. Properties can be purchased either as completed units or off-plan, and off-plan purchases follow regulated construction milestones to ensure transparency. All acquisitions must be funded through foreign currency transferred via a recognized bank, and buyers may acquire the property as individuals or through structures such as companies, trusts, or foundations.

The application process is straightforward and requires a passport copy, a bank KYC letter, supporting documents depending on the ownership structure, and a one-time processing fee of Rs 20,000.

Many expats choose to buy because it offers financial security over the long term, the possibility of reselling the property in the future, and eligibility for a residence permit, all without the need to meet a minimum investment threshold.

Renting a senior-living unit

Retirees who prefer more flexibility or who plan a shorter stay often choose to rent a senior-living unit instead. Rentals within the scheme are reserved for retired persons and are managed either by the PDS Company or an authorised management provider. Non-citizens who wish to rent must apply to the Economic Development Board and pay the same Rs 20,000 fee required for buyers.

Renting appeals to retirees because it involves no long-term commitment, gives them the chance to experience life in Mauritius before making a larger decision and still grants access to the full range of senior-living services offered by the development.

The life-right model

Another widely adopted option in international retirement communities is the life-right model. Under this arrangement, a retiree pays a one-time amount in exchange for the right to live in a particular unit for the rest of their life. The property is not owned by the occupant, and the life-right cannot be transferred, sold or included in a will.

The right ends automatically upon death or when the resident chooses to leave, and the estate receives a refund calculated using an agreed formula, minus any outstanding dues. Expats often favor the life-right structure because it offers a lower entry cost than purchasing, guarantees lifetime accommodation, provides access to daily living and care services, and eliminates the need to manage resale or property transfers.

Residency advantages of the PDS-SL

A major advantage of the PDS-SL for non-citizens is the ease of obtaining residency in Mauritius. Retirees can apply for a residence permit simply by buying, renting or acquiring a life right under the scheme. There is no minimum investment threshold, and applicants may include their spouse or partner. The documentation required is simple—a passport, medical certificate, morality certificate, and birth certificate—making the PDS-SL one of the most accessible pathways for expat retirees wishing to relocate.

Resale options

For those who choose to buy, the scheme also provides clear exit options. Property owners may resell their unit to Mauritians, expatriates, or eligible entities such as companies, trusts or foundations. They retain full control over the sale process, provided they notify the Economic Development Board thirty days before completing the transaction.

The Premium Visa

Additionally, retirees, professionals, and tourists interested in experiencing life in Mauritius can apply for a Premium Visa. This visa is valid for 6 months to 1 year, and it can be renewed.

Communities specially developed for retirees in Mauritius

Mauritius aims to become a leading destination for retirees, and to achieve this, the government has introduced a new housing initiative within its existing Property Development Scheme (PDS). It is a senior living program that enables retirees to either purchase or obtain life rights to a residential unit in approved developments that meet specific standards.

There is no minimum price requirement for the purchase of a residential unit. Furthermore, after acquiring a unit, non-citizens can apply for a residence permit in their own name as well as in the name of their spouse or common-law partner. This permit remains valid for as long as they own or occupy the property.

These retirement communities must include at least 25 residential units specifically designed for senior living. They need to offer services such as personal and home care, nursing, daily meal delivery, on-site supervision, emergency health services, and recreational facilities.

Residences under construction offer, among other features:

• Different accommodation options (studios, penthouses, villas) with balconies, terraces, or private gardens
• À la carte services (hairdressing, laundry, cleaning, etc.)
• Catering service
• Leisure activities (gym, bar, swimming pool, etc.)
• Programs to support cognitive health
• Convalescent care
• Respite support for family caregivers
• 24/7 security

Real estate projects approved by the Property Development Scheme

Royal Green Luxury Retirement Village

Address: Reduit Triangle, Moka

Email: info@royalgreenlrv.com

Phone: (230) 4606500

Website: https://royalgreenlrv.com/

BG Oasis

Address: Puspass Avenue, Palma Road, Quatre Bornes

Email: info@bgcarehome.com

Phone: (230) 5944 6564

Website: https://www.bgcarehome.com/

Silver Sail

Address: Renganaden Seeneevassen Avenue, Quatre-Bornes

Email: binfo@silversail.mu

Phone: (230) 5259 7213

Website: https://www.silversail.mu/

Eligibility and facilities for retired expats in Mauritius

Expat retirees aged 50 or older can purchase a residential unit and live in it without paying additional rent, as long as the property is bought either off-plan, during construction, or once construction is complete. Moreover, the law grants the investor a de facto residence permit for both themselves and their spouse, valid for as long as they occupy the property.