{"id":748,"date":"2026-03-25T10:56:18","date_gmt":"2026-03-25T10:56:18","guid":{"rendered":"https:\/\/expat-mauritius.com\/blog\/prendre-sa-retraite-lile-maurice-demarches-budget-fiscalite-guide-2026\/"},"modified":"2026-03-25T10:56:18","modified_gmt":"2026-03-25T10:56:18","slug":"retiring-in-mauritius-procedures-budget-taxation-guide-2026","status":"publish","type":"post","link":"https:\/\/expat-mauritius.com\/en\/blog\/prendre-sa-retraite-lile-maurice-demarches-budget-fiscalite-guide-2026\/","title":{"rendered":"Retiring in Mauritius: procedures, budget and taxation (2026 guide)"},"content":{"rendered":"<p>Retiring in Mauritius is possible.<\/p>\n<p>If you are looking for a practical guide on <strong>the procedures<\/strong> (visa\/permit), <strong>the budget<\/strong> And <strong>taxation<\/strong> For <em>retire in Mauritius<\/em>, You&#039;ve come to the right place: residency status, financial requirements, administrative steps, key figures for 2023\u20132026, tax residency rules, and points to consider depending on your country (e.g., France). The goal: to help you avoid costly mistakes and plan your move with peace of mind.<\/p>\n<p>For personalized support (permits, settling in, real estate, etc.), you can also explore the services of\u2019<a href=\"https:\/\/expat-mauritius.com\/en\/\" rel=\"noopener\" target=\"_self\">Expat Mauritius<\/a> (free evaluation). <\/p>\n<h2>Why choose Mauritius for your retirement?<\/h2>\n<p>Mauritius attracts many French-speaking retirees thanks to its climate, quality of life, multicultural environment, and healthcare infrastructure (particularly private). On the practical side, the island offers <strong>residence status<\/strong> clearly identified (including the <em>Retired Non-Citizen<\/em>) and a tax framework that deserves to be understood in detail, especially if your retirement income comes from abroad (pensions, dividends, rents, etc.).<\/p>\n<h2>Procedures: How to obtain the right to reside in Mauritius as a retiree?<\/h2>\n<h3>The most common status: \u201cRetired Non-Citizen\u201d (50 years and older)<\/h3>\n<p>The official residency portal in Mauritius states that a non-citizen <strong>aged 50 or over<\/strong> can apply for a residence permit as a retiree (\u201cRetired Non-Citizen +50 years\u201d).<a href=\"https:\/\/residency.mu\/retire\/retired-non-citizen-50-years\/\" rel=\"noopener noreferrer\" target=\"_blank\">residency.mu<\/a>)<\/p>\n<p>From a legal standpoint, the\u2019<strong>Immigration Act<\/strong> provides for the principle of applying for a \u201cretired non-citizen\u201d residence permit through the competent authority (historically via the Board of Investment \/ EDB).<a href=\"https:\/\/attorneygeneral.govmu.org\/Documents\/Laws%20of%20Mauritius\/A-Z%20Acts\/I\/Immigration%20Act-I9.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">attorneygeneral.govmu.org<\/a>)<\/p>\n<h3>Financial conditions: minimum transfers (updated Budget 2025\u20132026)<\/h3>\n<p>THE <strong>Budget 2025\u20132026<\/strong> (and its reference notes\/annexes) announced a strengthening of the conditions for non-citizen pensioners, including:<\/p>\n<ul>\n<li><strong>Initial transfer<\/strong> at least <strong>USD 2,000<\/strong> to a local bank <strong>within 60 days<\/strong> ;<\/li>\n<li>Then <strong>USD 24,000 per year<\/strong> (Or <strong>USD 2,000 per month<\/strong>) ;<\/li>\n<li>and one <strong>minimum presence of 180 days per calendar year<\/strong> in Mauritius.<\/li>\n<\/ul>\n<p>These elements appear in widely used budget summary documents (PwC annexes) and \u201cBudget Highlights 2025\/26\u201d.<a href=\"https:\/\/www.pwc.com\/mu\/en\/budgetbrief-2025.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">pwc.com<\/a>)<\/p>\n<blockquote>\n<p><strong>Practical tip:<\/strong> The official pages may be updated gradually. To ensure your application is successful, base your planning on the requirements of the 2025\u20132026 Budget (transfers + 180 days\/year) and have your strategy validated (attendance schedule, pension plan, bank) before submitting.<\/p>\n<\/blockquote>\n<h3>Driving licence duration: be aware of recent reforms<\/h3>\n<p>Budget documents for 2025\u20132026 also indicate a <strong>reduction of certain driving licence durations to 5 years<\/strong>, with possible renewal (measure cited for investors \/ self-employed \/ retirees).<a href=\"https:\/\/onelink.mu\/wp-content\/uploads\/2025\/06\/OneLink-Budget-Highlights-2025-26.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">onelink.mu<\/a>)<\/p>\n<p>At the same time, the \u201cResidency\u201d portal still mentions 10-year terms on some pages (with funding requirements), which illustrates the importance of checking the version applicable to your filing date.<a href=\"https:\/\/residency.mu\/retire\/retired-non-citizen-50-years\/\" rel=\"noopener noreferrer\" target=\"_blank\">residency.mu<\/a>)<\/p>\n<h3>Application steps (overview)<\/h3>\n<ol>\n<li><strong>Enter Mauritius<\/strong> (often with a visitor\/tourism status depending on the case).<\/li>\n<li><strong>Submit the application online<\/strong> on the dedicated platform (NELS), with \u201cpreliminary\u201d pieces for a <em>Approval in Principle<\/em>. (<a href=\"https:\/\/residency.mu\/retire\/retired-non-citizen-50-years\/\" rel=\"noopener noreferrer\" target=\"_blank\">residency.mu<\/a>)<\/li>\n<li>Following the agreement in principle: <strong>open\/activate the local bank account<\/strong>, carry out the <strong>medical examinations<\/strong>, Complete the supporting documents and pay the statutory fees if your permit is granted.<a href=\"https:\/\/residency.mu\/retire\/retired-non-citizen-50-years\/\" rel=\"noopener noreferrer\" target=\"_blank\">residency.mu<\/a>)<\/li>\n<li><strong>Finalization<\/strong> : appointment\/inspection and issuance of the permit according to the procedure in force.<\/li>\n<\/ol>\n<p>Note: the official portal specifies that the application on NELS is announced as <strong>free<\/strong> (no EDB processing fees) and only successful candidates pay the <strong>statutory fees<\/strong> to the Government of Mauritius.<a href=\"https:\/\/residency.mu\/retire\/retired-non-citizen-50-years\/\" rel=\"noopener noreferrer\" target=\"_blank\">residency.mu<\/a>)<\/p>\n<h3>Documents to prepare (administrative checklist)<\/h3>\n<p>The exact list depends on your situation, but the \u201cRetired Non-Citizen +50 years\u201d page provides a useful reference. It includes, among other things:<\/p>\n<ul>\n<li><strong>Birth certificate<\/strong> (English\/French or certified translation); ;<\/li>\n<li><strong>Passport<\/strong> (biodata page); ;<\/li>\n<li><strong>Police clearance \/ certificate of character<\/strong> (often requested over a long and recent period); ;<\/li>\n<li><strong>ID photos<\/strong> ;<\/li>\n<li><strong>Commitment signed<\/strong> (undertaking); ;<\/li>\n<li>After agreement in principle: <strong>Mauritian bank account statement<\/strong>, <strong>medical certificate<\/strong> and reports, entry visa pages, etc.<\/li>\n<\/ul>\n<p>Refer to the official list at the time of submission (formats, validity dates, translations, originals to be submitted).<a href=\"https:\/\/residency.mu\/retire\/retired-non-citizen-50-years\/\" rel=\"noopener noreferrer\" target=\"_blank\">residency.mu<\/a>)<\/p>\n<h3>Family: spouse and dependents<\/h3>\n<p>THE <strong>dependents<\/strong> (depending on the definitions and required evidence) may obtain a permit to reside in Mauritius for the duration of the primary permit holder&#039;s stay. The official page also specifies that the application for a &quot;dependent&quot; permit is processed by the <strong>Passport and Immigration Office<\/strong>. (<a href=\"https:\/\/residency.mu\/retire\/retired-non-citizen-50-years\/\" rel=\"noopener noreferrer\" target=\"_blank\">residency.mu<\/a>)<\/p>\n<h3>Is it possible to invest (without working) with a retired person&#039;s permit?<\/h3>\n<p>The official portal indicates that a \u201cretired non-citizen\u201d holder can <strong>invest in an activity<\/strong> provided that <strong>not to be employed there<\/strong> and <strong>not to receive salary\/benefits<\/strong> related to employment.<a href=\"https:\/\/residency.mu\/retire\/retired-non-citizen-50-years\/\" rel=\"noopener noreferrer\" target=\"_blank\">residency.mu<\/a>)<\/p>\n<h2>Budget: How much does it cost to live in Mauritius in retirement?<\/h2>\n<h3>\u201cMacro\u201d benchmarks (public sources) to help you frame your budget<\/h3>\n<p>To give you an idea of the orders of magnitude, <strong>Statistics Mauritius<\/strong> indicates that in 2023, the <strong>average monthly expenditure<\/strong> households were <strong>Rs 41,870<\/strong> (all positions combined), and the <strong>average monthly income<\/strong> of <strong>Rs 55,600<\/strong>. The main expenditure items included, in particular <em>food<\/em> (25%), <em>transportation<\/em> (16%) and <em>housing\/energy<\/em> (10%). (<a href=\"https:\/\/statsmauritius.govmu.org\/Pages\/Statistics\/ESI\/Household_Surveys\/HBS_2023.aspx\" rel=\"noopener noreferrer\" target=\"_blank\">statsmauritius.govmu.org<\/a>)<\/p>\n<p>Regarding inflation, Statistics Mauritius, for example, published a point indicating a \u201cheadline\u201d inflation rate of <strong>2,9%<\/strong> over the 12 months ending in June 2025 (vs. 4.5% a year earlier).<a href=\"https:\/\/statsmauritius.govmu.org\/Pages\/Statistics\/ESI\/CPI\/CPI_2Qtr25.aspx\" rel=\"noopener noreferrer\" target=\"_blank\">statsmauritius.govmu.org<\/a>)<\/p>\n<p><strong>Useful reading:<\/strong> These figures describe an \u201caverage\u201d Mauritian household (not an expatriate lifestyle). For a foreign retiree, the number one variable remains the <strong>accommodation<\/strong> (area, standard, sea view, secure residence, etc.), then the <strong>car<\/strong> and the <strong>health\/insurance<\/strong>.<\/p>\n<h3>Indicative prices for 2026 (concrete examples)<\/h3>\n<p>For operational benchmarks, collaborative price databases like Numbeo publish regularly updated price ranges. For example, in Port Louis (update displayed on March 24, 2026), one can find approximate prices for rent, utilities, transport, etc.<a href=\"https:\/\/www.numbeo.com\/cost-of-living\/in\/Port-Louis\" rel=\"noopener noreferrer\" target=\"_blank\">numbeo.com<\/a>)<\/p>\n<h3>Table \u2013 Example of an indicative monthly budget (2026)<\/h3>\n<p>The table below is used to <strong>build your budget<\/strong> based on specific items. Rents\/charges are very sensitive to the area (North, West, Central) and the type of property.<\/p>\n<table>\n<thead>\n<tr>\n<th>Job<\/th>\n<th>Indicative range<\/th>\n<th>How to read the number<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Rent (1-bedroom apartment)<\/td>\n<td>~ Rs 6,000 to Rs 29,600 \/ month<\/td>\n<td>Example Port Louis: outside centre vs centre (contribution ranges).<a href=\"https:\/\/www.numbeo.com\/cost-of-living\/in\/Port-Louis\" rel=\"noopener noreferrer\" target=\"_blank\">numbeo.com<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>Utilities (electricity\/water, etc.)<\/td>\n<td>~ Rs 1,500 to Rs 3,000 \/ month<\/td>\n<td>Example \u201cbasic utilities\u201d apartment ~85 m\u00b2.<a href=\"https:\/\/www.numbeo.com\/cost-of-living\/in\/Port-Louis\" rel=\"noopener noreferrer\" target=\"_blank\">numbeo.com<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>Fixed Internet<\/td>\n<td>~ Rs 1,000 to Rs 2,000 \/ month<\/td>\n<td>Example \u201cbroadband\u201d.<a href=\"https:\/\/www.numbeo.com\/cost-of-living\/in\/Port-Louis\" rel=\"noopener noreferrer\" target=\"_blank\">numbeo.com<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>Mobile phone<\/td>\n<td>~ Rs 350 to Rs 2,000 \/ month<\/td>\n<td>Example of a data plan.<a href=\"https:\/\/www.numbeo.com\/cost-of-living\/in\/Port-Louis\" rel=\"noopener noreferrer\" target=\"_blank\">numbeo.com<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>Transport (bus + occasional taxi)<\/td>\n<td>Ticket ~ Rs 38\u201360; taxi fare ~ Rs 150\u2013300<\/td>\n<td>Costs skyrocket if you rely on taxis daily.<a href=\"https:\/\/www.numbeo.com\/cost-of-living\/in\/Port-Louis\" rel=\"noopener noreferrer\" target=\"_blank\">numbeo.com<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>Fuel (if car)<\/td>\n<td>~ Rs 58 to Rs 70 \/ litre<\/td>\n<td>A useful benchmark for estimating monthly kilometers.<a href=\"https:\/\/www.numbeo.com\/cost-of-living\/in\/Port-Louis\" rel=\"noopener noreferrer\" target=\"_blank\">numbeo.com<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>Shopping (examples)<\/td>\n<td>Milk 1L ~ Rs 60\u2013105; eggs (12) ~ Rs 48\u2013150<\/td>\n<td>Excerpts from typical shopping baskets (prices vary depending on the retailer and imports).<a href=\"https:\/\/www.numbeo.com\/cost-of-living\/in\/Port-Louis\" rel=\"noopener noreferrer\" target=\"_blank\">numbeo.com<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>Restaurants (examples)<\/td>\n<td>Simple dish ~ Rs 150\u2013500; dinner for 2 people ~ Rs 1,200\u20132,500<\/td>\n<td>Guidelines for a &quot;going out&quot; budget.<a href=\"https:\/\/www.numbeo.com\/cost-of-living\/in\/Port-Louis\" rel=\"noopener noreferrer\" target=\"_blank\">numbeo.com<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>Health (insurance + consultations)<\/td>\n<td>Variable<\/td>\n<td>To be priced via quote based on age, medical history, coverage level, evacuation, etc.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Recommended method<\/strong> Start with a realistic rent estimate (area + type of residence), add utilities + transportation + health insurance, then adjust for your lifestyle (going out, leisure activities, travel, home help). This will give you a more reliable monthly budget than any general &quot;average&quot;.<\/p>\n<h2>Taxation: How are you taxed in Mauritius when you are retired?<\/h2>\n<h3>1) Tax residence: the criteria (and the tax year)<\/h3>\n<p>For the Mauritian tax authorities, the\u2019<strong>tax year<\/strong> goes from <strong>July 1st to June 30th<\/strong>. Tax residency criteria include, in particular:<\/p>\n<ul>\n<li><strong>183 days<\/strong> or more in Mauritius during the fiscal year, or<\/li>\n<li><strong>270 days<\/strong> or more over the current fiscal year plus the two preceding fiscal years,<\/li>\n<li>or criteria related to <strong>residence<\/strong> and at the place of permanent residence.<\/li>\n<\/ul>\n<p>These criteria are included in an OECD reference document (CRS) and refer to the provisions of Mauritian tax law.<a href=\"https:\/\/www.oecd.org\/tax\/automatic-exchange\/crs-implementation-and-assistance\/tax-residency\/Mauritius-Tax-Residency.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">oecd.org<\/a>)<\/p>\n<h3>2) Foreign income: \u201cremitted to Mauritius\u201d (key rule to understand)<\/h3>\n<p>There <strong>Mauritius Revenue Authority (MRA)<\/strong> defines the <strong>foreign revenues<\/strong> such as income from abroad (including pensions, annuities, interest, rent, etc.). It also specifies that, when the residency criteria are met, the resident individual is subject to income tax in Mauritius. <strong>\u201cderived in Mauritius or remitted to Mauritius\u201d<\/strong> (income from Mauritian sources or <em>repatriates<\/em> in Mauritius).<a href=\"https:\/\/www.mra.mu\/individuals\/foreign-income\" rel=\"noopener noreferrer\" target=\"_blank\">mra.mu<\/a>)<\/p>\n<p><strong>Involvement<\/strong> The banking structure (where the pension arrives, which account is credited, and what amounts are transferred to Mauritius) can change your taxable base in Mauritius. This point must be carefully considered, especially if your country of origin retains the right to tax pensions (see below).<\/p>\n<h3>3) Income tax scale (2025\u20132026) and \u201cFair Share\u201d contribution\u201d<\/h3>\n<p>The scale was amended by the Finance Act 2025. An official MRA document (PAYE circular for 01\/07\/2025\u201330\/06\/2026) indicates the following rates for individuals:<\/p>\n<ul>\n<li><strong>0%<\/strong> on the <strong>first Rs 500,000<\/strong> chargeable income; ;<\/li>\n<li><strong>10%<\/strong> on the <strong>Rs 500,000 following<\/strong> ;<\/li>\n<li><strong>20%<\/strong> on the <strong>stay<\/strong>.<\/li>\n<\/ul>\n<p>The same document also specifies a <strong>Fair Share Contribution<\/strong> : a contribution from <strong>15%<\/strong> on the <strong>leviable income<\/strong> beyond <strong>Rs 12 million<\/strong>, applicable from the fiscal year beginning July 1, 2025 and the two following years (according to the notice).<a href=\"https:\/\/www.mra.mu\/download\/PayrollTaxes.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">mra.mu<\/a>)<\/p>\n<h3>4) Pensions: what French retirees absolutely must check<\/h3>\n<p>The most sensitive point is not \u201cMaurice\u201d but the <strong>tax treaty<\/strong> with your country of origin. Example: the official French form \u201cYou are a resident of Mauritius\u201d (impots.gouv.fr) indicates that the <strong>private sector pensions paid by funds located in France<\/strong> must be <strong>declared in France<\/strong>, even if you are a resident of Mauritius.<a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/media\/1_metier\/6_english\/61_individual\/611_non_resident_interest_france\/fiche_cfi_mauritius.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">impots.gouv.fr<\/a>)<\/p>\n<p>Conclusion : <strong>Becoming a tax resident in Mauritius is not enough<\/strong> to &quot;exempt&quot; a French pension from taxation. Analysis is necessary:<\/p>\n<ul>\n<li>the nature of the pension (private \/ public); ;<\/li>\n<li>the \u201cpensions\u201d article of the convention; ;<\/li>\n<li>and the possible \u201ctax credit \/ exemption\u201d effect.<\/li>\n<\/ul>\n<p>To get started, you can consult the MRA page listing the applicable tax treaties (including France) and summary texts.<a href=\"https:\/\/www.mra.mu\/taxes-duties\/international-taxation\/double-taxation-agreements\" rel=\"noopener noreferrer\" target=\"_blank\">mra.mu<\/a>)<\/p>\n<h3>5) Capital gains: no \u201ccapital gains tax\u201d on securities (but beware of reclassifications)<\/h3>\n<p>The MRA has issued a statement indicating that there is no <strong>No capital gains tax<\/strong> (\u201cno capital gains tax\u201d) in Mauritian tax legislation, and that capital gains from the sale of shares\/securities are outside the scope of income tax (with nuances depending on the trading\/activity context).<a href=\"https:\/\/www.mra.mu\/download\/CapitalGains270315.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">mra.mu<\/a>)<\/p>\n<p>In real estate, we talk less about \u201ccapital gains\u201d than about <strong>transfer duties and taxes<\/strong> (see next section), and the treatment also depends on your status (non-citizen, EDB scheme, resale\u2026).<\/p>\n<h3>6) Real estate: purchase rights and resale taxes (non-citizens)<\/h3>\n<p>If you are considering purchasing property as a non-citizen (often in eligible projects\/schemes), the 2025\u20132026 Budget has announced significant increases and measures, for example:<\/p>\n<ul>\n<li><strong>Registration fees<\/strong> for a non-citizen acquiring residential property under certain schemes: <strong>increase from 5% to 10%<\/strong> ;<\/li>\n<li>In the event of <strong>sale<\/strong> by a non-citizen of a residential property under these schemes: taxation announced at <strong>higher<\/strong> between <strong>10% of the value<\/strong> Or <strong>30% of the gain realized<\/strong> ;<\/li>\n<li>Adjustments\/restrictions on certain acquisitions (e.g., State land \/ Not Geometric) and the end of a 2023 mechanism allowing purchases \u201canywhere\u201d beyond USD 500,000 (according to budget summaries).<\/li>\n<\/ul>\n<p>These measures are included in the 2025\/26 budget annexes and highlights.<a href=\"https:\/\/www.pwc.com\/mu\/en\/budgetbrief-2025.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">pwc.com<\/a>)<\/p>\n<p>The \u201cResidency\u201d portal also points out that access to homeownership for non-citizens typically occurs through dedicated programs (IRS\/RES\/PDS\/Smart City) and certain apartments (subject to specific conditions).<a href=\"https:\/\/residency.mu\/retire\/retired-non-citizen-50-years\/\" rel=\"noopener noreferrer\" target=\"_blank\">residency.mu<\/a>)<\/p>\n<h3>7) Inheritance tax: what can be said without being mistaken<\/h3>\n<p>In practice, Mauritius is frequently described as not collecting any\u2019<strong>inheritance tax<\/strong> of the \u201cestate duty\/inheritance tax\u201d type, meaning a specific tax on inheritance (civil rules of succession and formalities exist). Reputable legal guides indicate the absence of inheritance\/gift taxes in the fiscal sense. (practiceguidesdev.chambers.com)<\/p>\n<p><strong>Key points to remember:<\/strong> Estate planning remains essential, as your country of origin may continue to tax (or demand reporting obligations) depending on your tax residence, nationality, or the location of assets.<\/p>\n<h2>Health, insurance and daily life: points to anticipate<\/h2>\n<h3>Healthcare: public vs. private (and costs for foreigners)<\/h3>\n<p>The official \u201cRetire\u201d portal indicates that the healthcare system is both <strong>public and private<\/strong> and specifies that, as a foreigner, <strong>costs<\/strong> are to be expected for care in public hospitals (whereas private facilities are fee-based).<a href=\"https:\/\/residency.mu\/retire\/\" rel=\"noopener noreferrer\" target=\"_blank\">residency.mu<\/a>)<\/p>\n<p>In practice, many retired expatriates prefer a <strong>international health insurance<\/strong> (at a minimum, hospitalization\/evacuation), to be calibrated according to your age and medical history.<\/p>\n<h3>Banking and compliance (KYC\/CRS)<\/h3>\n<p>The official \u201cRetire\u201d page also mentions the CRS logic: you may be asked to provide information on other residences, including tax information, and this information may be shared with the Mauritian tax authority under the CRS.<a href=\"https:\/\/residency.mu\/retire\/\" rel=\"noopener noreferrer\" target=\"_blank\">residency.mu<\/a>)<\/p>\n<p>In practical terms: prepare a separate \u201csource of funds\u201d file (pensions, savings, transfers, etc.) and anticipate account opening times, as this is often the critical point for complying with the permit transfer obligations.<\/p>\n<h2>Quick checklist: Retiring in Mauritius without forgetting the essentials<\/h2>\n<ul>\n<li><strong>Permit<\/strong> : choose the status (most often Retired Non-Citizen), check transfers + minimum presence (180 days\/year) according to the 2025\u20132026 rules.<a href=\"https:\/\/www.pwc.com\/mu\/en\/budgetbrief-2025.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">pwc.com<\/a>)<\/li>\n<li><strong>Documents<\/strong> Civil status, passport, criminal record\/police clearance, photos, forms, medical, bank.<a href=\"https:\/\/residency.mu\/retire\/retired-non-citizen-50-years\/\" rel=\"noopener noreferrer\" target=\"_blank\">residency.mu<\/a>)<\/li>\n<li><strong>Budget<\/strong> : define the living area + rent, then health insurance, transport, leisure; use 2023\u20132026 benchmarks to calibrate.<a href=\"https:\/\/statsmauritius.govmu.org\/Pages\/Statistics\/ESI\/Household_Surveys\/HBS_2023.aspx\" rel=\"noopener noreferrer\" target=\"_blank\">statsmauritius.govmu.org<\/a>)<\/li>\n<li><strong>Taxation<\/strong> : determine your tax residence (183\/270 days) and understand the \u201cremitted to Mauritius\u201d rule.<a href=\"https:\/\/www.oecd.org\/tax\/automatic-exchange\/crs-implementation-and-assistance\/tax-residency\/Mauritius-Tax-Residency.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">oecd.org<\/a>)<\/li>\n<li><strong>Pensions<\/strong> : analyze the tax treaty (e.g., France: private pensions must be declared in France according to the official form).<a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/media\/1_metier\/6_english\/61_individual\/611_non_resident_interest_france\/fiche_cfi_mauritius.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">impots.gouv.fr<\/a>)<\/li>\n<li><strong>Real estate<\/strong> : include duties\/taxes (10% at the time of purchase in some cases) and potential resale taxation.<a href=\"https:\/\/www.pwc.com\/mu\/en\/budgetbrief-2025.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">pwc.com<\/a>)<\/li>\n<\/ul>\n<h2>FAQ \u2013 Retiring in Mauritius: procedures, budget, taxation<\/h2>\n<h3>Which permit should I choose to retire in Mauritius after age 50?<\/h3>\n<p>The most commonly used status is the <em>Retired Non-Citizen<\/em> (Accessible from age 50). It involves compiling a file (civil status, criminal record\/police clearance, medical, bank statements) and meeting financial requirements. Since the 2025\u20132026 budget reforms, it is necessary to plan for transfers (USD 2,000 initial then USD 24,000\/year or USD 2,000\/month) and a minimum declared presence of 180 days per calendar year. Check the version applicable at the time of application.<a href=\"https:\/\/residency.mu\/retire\/retired-non-citizen-50-years\/\" rel=\"noopener noreferrer\" target=\"_blank\">residency.mu<\/a>)<\/p>\n<h3>How much should one budget per month to live comfortably in Mauritius as a retiree?<\/h3>\n<p>There is no single \u201cright\u201d figure: it all depends on the accommodation (area, standard), transport (car or not), and health (insurance). For context: Statistics Mauritius indicates an average monthly household expenditure of Rs 41,870 in 2023 (macro benchmark), while 2026 price bases provide concrete orders of magnitude (e.g., T1 rent: ~Rs 6,000 to ~Rs 29,600 depending on location). Build your budget item by item, then add a margin (travel, unexpected health expenses).<a href=\"https:\/\/statsmauritius.govmu.org\/Pages\/Statistics\/ESI\/Household_Surveys\/HBS_2023.aspx\" rel=\"noopener noreferrer\" target=\"_blank\">statsmauritius.govmu.org<\/a>)<\/p>\n<h3>If I become a tax resident in Mauritius, will my French pension be taxed in Mauritius?<\/h3>\n<p>Not automatically. Pension taxation depends primarily on the <strong>tax treaty<\/strong> between France and Mauritius and the nature of the pension (private\/public). An official French information sheet for Mauritian residents indicates that private sector pensions paid by pension funds located in France must be declared in France. Then, on the Mauritian side, the MRA (Mauritius Revenue Authority) indicates that residents are taxable on income \u201cderived in Mauritius or remitted to Mauritius\u201d. In practice, a joint \u201cFrance + Mauritius\u201d analysis is necessary before modifying your bank transactions.<a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/media\/1_metier\/6_english\/61_individual\/611_non_resident_interest_france\/fiche_cfi_mauritius.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">impots.gouv.fr<\/a>)<\/p>\n<h3>Is there a capital gains tax in Mauritius?<\/h3>\n<p>Regarding securities (shares and other financial instruments), the MRA issued a statement indicating that there is no \u201ccapital gains tax\u201d under Mauritian tax law and that capital gains on the sale of securities are generally exempt from income tax, with one important caveat: if the activity is reclassified as <em>trading<\/em> (trading activity), profits may become taxable as income. For real estate, the issue often lies more in transfer duties and taxes and the specific rules for non-citizens depending on the schemes.<a href=\"https:\/\/www.mra.mu\/download\/CapitalGains270315.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">mra.mu<\/a>)<\/p>\n<h3>Do you need to spend 183 days in Mauritius to be a tax resident and keep your retirement permit?<\/h3>\n<p>These are two separate subjects. For the <strong>tax residence<\/strong>, Official criteria exist (notably 183 days in the Mauritian fiscal year, or 270 days cumulatively over three fiscal years). For the <strong>retired driver&#039;s license<\/strong>, The 2025\u20132026 budget reforms announced a minimum presence requirement of 180 days per calendar year for non-citizen retirees. Therefore, in your planning, you must manage both the \u201ctax\u201d calendar (July 1\u2013June 30) and the \u201cimmigration\u201d calendar (calendar year) to avoid any unpleasant surprises.<a href=\"https:\/\/www.oecd.org\/tax\/automatic-exchange\/crs-implementation-and-assistance\/tax-residency\/Mauritius-Tax-Residency.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">oecd.org<\/a>)<\/p>\n<h2>And now ?<\/h2>\n<p>If you want to secure your retirement plan (choice of status, application, attendance schedule, actual budget, understanding of &quot;remitted to Mauritius&quot; cash flows, real estate strategy), explore the resources of\u201c<a href=\"https:\/\/expat-mauritius.com\/en\/guides\/\" rel=\"noopener\" target=\"_blank\">expatriation guides<\/a> and the page <a href=\"https:\/\/expat-mauritius.com\/en\/\" rel=\"noopener\" target=\"_blank\">Living in Mauritius: a turnkey expatriation solution<\/a>. To move from plan to action, you can contact <a href=\"https:\/\/expat-mauritius.com\/en\/\" rel=\"noopener\" target=\"_self\">Expat Mauritius<\/a> and request a free assessment of your situation.<\/p>","protected":false},"excerpt":{"rendered":"<p>Retraiter \u00e0 Maurice, c\u2019est possible. Si vous cherchez un guide concret sur les d\u00e9marches (visa\/permis), le budget et la fiscalit\u00e9 pour prendre votre retraite \u00e0 l\u2019\u00eele Maurice, vous \u00eates au bon endroit : statuts de r\u00e9sidence, conditions financi\u00e8res, \u00e9tapes administratives, rep\u00e8res chiffr\u00e9s 2023\u20132026, r\u00e8gles de r\u00e9sidence fiscale et points d\u2019attention selon votre pays (ex. France). [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":747,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-748","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/posts\/748","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/comments?post=748"}],"version-history":[{"count":0,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/posts\/748\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/media\/747"}],"wp:attachment":[{"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/media?parent=748"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/categories?post=748"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/tags?post=748"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}