July 18, 2019

The development of retirement-based communities

In a context marked by the aging of the population and as part of its endeavor to enhance the various schemes available in Mauritius, the Government has implemented new regulations allowing for the development of purpose-built luxury retirement-based communities.  Promoters can therefore construct purpose-built buildings or bring an existing building under the scheme targeting both Mauritians and non-citizens senior persons.

The following conditions will apply:

1. A new development or an existing building should have a minimum of 25 residential units which will be exclusively used by seniors;

2. Personal care and home care services including facilities such as the provision of food on daily basis, 24-hour on-site monitoring emergency health services and leisure facilities; and

3. The promoter should also obtain a residential care home licence under the Residential Care Home Act.


Eligibility criteria to foreign retirees


To be eligible, a retired person should be 50 years or above and any person including a non-citizen may acquire the residential unit provided that it is occupied by a retiree.

A foreign retiree can:

1. Purchase a residential unit either based on a plan, during construction or when the construction is completed;

2. Acquire the right to live in a residential unit for the rest of his life free of rent; and

3. Rent a residential unit under the Scheme.

A non-citizen retiree applying under the scheme will be eligible for a residence permit for himself/ herself and his/her spouse or common law partner until such time the property is no longer owned or occupied by the retiree.


Fiscal incentives under the Scheme


The following fiscal incentives will be granted under the Scheme:


To a foreign retiree issued with a residence permit: A 5-year income tax holiday under the scheme on pension income and other income remitted to Mauritius by himself/herself and his/her spouse or common law partner


To a foreign retiree taking permanent residence in Mauritius: Eligibility to the standard exemption of customs duty and VAT granted on importation of household and personal effects;


To the promoter of a project:   

i. a 5-year income tax holiday on profits generated;

ii. exemption from customs duty on the importation of machinery, equipment, construction materials and other inputs including furniture that are partially assembled provided that at least 20% local value addition is incorporated therein; and

iii. exemption from the provisions of the “Morcellement” Act.



  • Advisory services – to accompany, guide and advise on your project;
  • Preparation of the relevant documents such as the business plan, financial forecast, (where applicable);
  • Complete the application forms and any other documentation;
  • Assistance to the applicants to compile all the documentation;
  • Submission of the application to the Economic Development Board and liaising with them for approval

For more information on the development of retirement-based communities in Mauritius, we invite you to contact your relationship Manager at MITCO or the business development team on bd@mitcoworld.com or phone them on the + 230 404 8000.