Retiring in Mauritius: the retirement permit, tax on your pension and healthcare (2026)

Mauritius suits a retiree who wants a calm, English- and French-speaking island with private healthcare, and who can send a fixed sum to a Mauritian bank every month. It is not cheap, it is far from Europe, and it is not a place to rely on the public health system. This guide sets out the routes, the tax picture and the costs as of October 2026. We could not open an official page of the Economic Development Board (EDB) or the Mauritius Revenue Authority (MRA), so every figure comes from secondary sources, and two key numbers conflict. It is general information, not legal or tax advice.

The retired non-citizen permit

The main route is the residence permit for retired non-citizens, open from age 50. Sources describe it as valid for 10 years and renewable. You show that you transfer a minimum amount to a Mauritian bank account, and you must be able to document those transfers when you renew.

The amount is where sources disagree:

• An EDB news page from 2021 says an initial transfer of USD 1,500, then evidence of USD 1,500 a month or USD 18,000 a year.
• A law-firm summary from November 2025 says USD 2,000 a month or USD 24,000 a year.
• A guide dated October 2026 says EDB guidelines of August 2026 require USD 2,000 and calls USD 1,500 out of date. We could not confirm that against an EDB document, and several agencies still quote USD 1,500.

Treat USD 2,000 as the safer planning figure, and get the current number from the EDB in writing before you commit. One source adds that holders can apply for permanent residence after five years if they transferred at least USD 200,000 in that time, and that a spouse and unmarried children up to 24 can be included without a separate income test. Check both points too.

The Premium Visa and other routes

The Premium Visa is a stay of up to one year, renewable, with a common income requirement of USD 1,500 a month per adult, health insurance, and no right to work locally. It was designed for remote workers, so it is a way to test the island, not a retirement plan. An occupation permit needs a job or business and is a different route.

Buying property: the scheme route

Foreigners generally buy only through EDB-approved schemes (PDS, IRS, RES, Smart City, and apartments of the G+2 type). A purchase from USD 375,000 in an approved scheme gives a residence permit while you own the property. The rules have been moving:

• The Finance Act 2025 is reported to have lengthened the wait for permanent residence from three to five years for resident and occupation permits, and one source says the route to buy outside the schemes from USD 500,000 was repealed.
• Several sources report that registration duty and land transfer tax for non-citizens rise from 5% to 10% from 1 July 2026; another says the rates are only under review.
• Budget 2026-27 proposals reported for 19 June 2026, including a USD 100,000 investor threshold and a golden visa, were described as subject to enactment.

Because the rules are in flux, do not buy to qualify before reading the enacted text with a Mauritian lawyer. Rent for several months first. Our Mauritius first-visit facts cover the practical side of a first stay.

Tax on a pension: what we could and could not confirm

According to an MRA outline, an individual who is tax resident (183 days in the tax year, or 270 days across the current and two previous years) is taxed on worldwide income, but foreign-source income is taxed only if it is remitted to Mauritius. Individuals pay a single 15% rate, with an extra 15% on income above MUR 12 million for 1 July 2025 to 30 June 2028. The tax year runs from 1 July to 30 June. The outline lists a basic retirement pension as taxable income; we found no MRA rule that deals specifically with foreign pensions.

Two points need an adviser:

• The retirement permit asks for monthly transfers into a Mauritian bank. Those transfers are exactly the remittances that can bring foreign income into the Mauritian tax net. That is our reading, not an MRA statement.
• For a Polish pensioner, we found no Poland–Mauritius double tax agreement. The MRA list of treaties in force, as returned by our search, does not show Poland. That is not proof that none exists, so check podatki.gov.pl. Without a treaty, a pension paid from Poland could in principle fall under both countries' rules, and the result depends on where you are tax resident under each country's law.

Read how pensions are moved abroad and tax residency when relocating before you change anything.

Healthcare and evacuation

Retirees mostly use private care. Guides name C-Care Wellkin Hospital and Apollo Bramwell Hospital in Moka and the Darné Clinic in Curepipe. One retiree guide gives GP visits at about USD 25–60, dental check-ups at USD 50–100 and international insurance at roughly USD 1,000–3,000 a year, depending on cover. Expats on an ordinary residence permit are not clearly guaranteed free public care.

Most European social security systems do not cover care outside Europe automatically. Insurers recommend cover that includes evacuation, with Réunion mentioned for complex procedures and South Africa for treatment abroad. We found no evacuation prices, so ask for quotes and check age limits and pre-existing conditions. Compare with healthcare for EU residents living abroad.

What it costs

We did not build a budget of our own. A Mauritian agency (Westimmo, 2026) estimates a couple without children at Rs 110,000–140,000 a month with housing included, about EUR 2,020–2,570 at roughly Rs 54.5 per euro; another page on the same site says Rs 90,000–150,000 with quality housing, a car and going out. The same agency gives indicative two-room rents of Rs 60,000–70,000 in Grand Baie, from Rs 65,000 in Flic en Flac, Rs 20,000–35,000 in Tamarin and from Rs 18,000 on the central plateau; these look inconsistent with each other, so check live listings. These are agency estimates, not statistics. The only official reference we saw, average household spending of about Rs 41,870 a month in 2023, covers all households and is not a retiree budget.

Where to live

The north (Grand Baie, Pereybere) has restaurants, services and the largest expat community. The west (Flic en Flac, Tamarin, Black River) is known for sun and beaches. The central plateau around Curepipe and Moka is cooler and cheaper. Rent in two areas before you choose, and visit in the cyclone season, which runs roughly from November to April.

Honest drawbacks

• Distance and isolation: a long flight from Europe, and evacuation for serious care.
• A small healthcare system and a heavy reliance on private insurance.
• Imported goods and cars cost more than many expect; check current duties.
• A permit tied to a monthly transfer: if you cannot send the amount, you cannot renew.
• Rules that change by budget and Finance Act.

First-year checklist

• Confirm the current transfer amount, renewal evidence and permanent residence terms with the EDB in writing.
• Open a Mauritian bank account and set up the transfer you will need to document.
• Take health insurance that includes evacuation, and check age limits.
• Rent for three to six months before any purchase.
• Get a written tax-residency opinion for Poland (or your country) and Mauritius.
• Make a will that covers property abroad: see wills for property in several countries and inheritance and gift tax.
• Keep every proof of transfer for renewal.

FAQ

How much must I transfer a month? Sources conflict: USD 1,500 on the EDB's 2021 page, USD 2,000 in newer summaries. Confirm with the EDB. Is my pension taxed at 15%? Possibly, but we could not confirm how a foreign pension is treated; see the tax section. Can I buy any property? Generally only inside approved schemes, and the rules are changing.

What this means for a normal retiree

• Plan around USD 2,000 a month until the EDB confirms otherwise.
• Do not buy to qualify until the enacted rules are clear.
• Get tax advice for both countries before you move; a missing treaty can matter.
• Budget for private insurance with evacuation.
• Rent first, and test the island in more than one season.

An independent adviser based in Warsaw, such as D.H. Realting, can help you compare countries and bring in a local lawyer before you decide.