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PropertyBuying Property in Mauritius as a Foreigner
Buying property in Mauritius as a foreigner follows one of two routes that the Economic Development Board (EDB) publishes rules for: a home in one of its approved residential schemes, or an apartment in a building with at least two floors above ground, which the EDB must approve before you buy. A purchase price of USD 375,000 is the usual line for a residence permit, but the EDB’s own texts differ on whether the price must reach that sum or exceed it. Owning a home does not by itself lead to permanent residence.
A foreign buyer in Mauritius has two things to settle: whether the property may be bought at all, and whether the purchase brings a residence permit. The EDB’s published texts disagree on the permit’s price line and on a few other points, and each disagreement is flagged below.
The routes open to a foreign buyer
The EDB’s website describes five property schemes and, outside them, a rule for apartments in larger buildings. Its guidelines carry the detail: one for the IRS, RES and PDS dated November 2024 (the “November 2024 guidelines” below), one each for the Invest Hotel Scheme and the Smart City Scheme, and one from October 2022 for apartments.
| Route | What you can buy | Points to know |
|---|---|---|
| Integrated Resort Scheme (IRS) | Villas, townhouses, penthouses, apartments, duplexes and serviced plots | A serviced plot costs not less than USD 350,000, is capped at 1.25 arpents (5,276 square metres) and must be built on within 5 years |
| Real Estate Scheme (RES) | Villas, penthouses, duplexes and apartments in smaller developments | Covered by the same guidelines as the IRS and PDS |
| Property Development Scheme (PDS) | Luxury residential properties in approved developments | A non-citizen may buy one serviced plot of up to 2,100 square metres, if already holding an IRS, RES, IHS or PDS residence permit, an occupation permit or a permanent residence permit |
| Smart City Scheme (SCS) | A townhouse, villa, apartment, penthouse or duplex in an approved smart city | The guideline sets no minimum unit price and no limit on renting or reselling, though a seller must give the EDB written notice within 30 days before the sale; the USD 375,000 line applies to the permit |
| Invest Hotel Scheme (IHS) | A room, villa or other unit in an approved hotel | Leased back to the hotel company. A stand-alone villa must cost not less than USD 375,000 excluding taxes; other units have no minimum price |
| Ground plus two (G+2) | An apartment in a condominium development of at least two levels above ground, outside the schemes | Needs the EDB’s approval before you buy and a price of not less than Rs 6 million or its equivalent. Open to any non-citizen, with or without a permit. Shares in a société civile immobilière d’attribution (SCIA) are not accepted |
The Senior Living Residence is a version of the PDS for adults aged 50 and over, with no minimum price; our guide to retiring in Mauritius covers it. The 2026 changes below also touch G+2 apartments on State land.
When a purchase brings a residence permit
The copy of the Immigration Act 2022 on the EDB’s residency site makes a non-citizen eligible for a residence permit on buying in one of the five schemes, or an apartment in a building of at least 2 floors above ground floor, at a price of “not less than” USD 375,000 or its equivalent in another hard convertible currency, converted at the selling rate when the title deed is signed (section 8(1)(d) to (f)). If several people buy together in a scheme, each person’s contribution must reach that figure. The main holder then needs no work or occupation permit (section 14 of the EDB’s Occupation Permit Guidelines).
The official texts word the USD 375,000 line in several ways:
- “at least” in the Occupation Permit Guidelines
- “not less than” in the Immigration Act 2022
- “not lesser than” on the Ground plus two page and in its guideline
- “minimum” on the IRS, RES, IHS and Smart City pages
- “exceeding” on the PDS page and “exceeds” in the November 2024 guidelines
The Smart City guideline uses both “not less than” and “exceeding”. A price of exactly USD 375,000 passes under some readings and fails under others, so if yours is at or near the figure, get the EDB’s answer in writing.
Family and duration. The Act extends the permit to the buyer’s “spouse, dependent child, parent or other dependent”; the PDS page mentions a spouse and children below 24. The permit stays in force while the buyer holds the property, according to the PDS page and the November 2024, Smart City and October 2022 guidelines; we found no such sentence in the IHS guideline. For serviced plots, the Smart City guideline says no permit can be sought until a home is built, and the November 2024 guidelines can be read the other way round, so ask the EDB first.
How a purchase works
For the IRS, RES and PDS, the November 2024 guidelines set out the order of events.
- Presale contract. You sign with the scheme company. A purchase off plan or under construction is a vente à terme or a vente en l’état futur d’achèvement (VEFA), as the case may be. For a VEFA, article 1601-30 of the Civil Code sets staged payments, from 25% on signing the deed to 5% on availability of the premises.
- Application to the EDB. The scheme company or the buyer’s representative uploads certified copies of the passport and birth certificate, know-your-customer papers and the presale contract. The Rs 25,000 fee is in the table below.
- Funds. A non-citizen pays from funds held outside Mauritius, through a reputable bank listed in the “Banking Almanach” recognised by the Bank of Mauritius, in US dollars or another freely convertible currency.
- Borrowing. If a bank in Mauritius lends rupees, the first USD 500,000 must be paid in US dollars or another freely convertible currency, and the loan repaid in one. The Smart City guideline and the May 2024 PDS promoter guideline give a different amount, so ask the EDB which applies.
- Registration. The home counts as acquired once registration duty is paid; the scheme company then sends the EDB a notary’s certificate that the deed is registered and transcribed.
- Permit application. A second application goes in on paper: certified copies of each applicant’s passport and birth certificate, medical certificates, morality certificates for adults, the notary’s certificate and the EDB’s UID card form. A couple adds a marriage certificate, a certificat de concubinage or an affidavit.
The apartment route runs the other way round: the EDB approves before you buy. The buyer, or a designated third party such as a notary or consultant, applies to the EDB’s chief executive under the October 2022 guideline, with:
- a notary-endorsed presale agreement, a site location plan and a notary’s memorandum that the building has at least ground plus two floors
- a letter from a recognised bank showing the funds, with KYC papers or a bank reference for an individual
- a morality certificate for each applicant over 18, and a sworn valuation surveyor’s report unless the purchase is off plan or under construction
- for an off-plan or under-construction purchase, a Building and Land Use Permit or Outline Planning Permission, and a letter from a registered financial institution confirming financial completion cover, the Garantie Financière d’Achèvement (GFA)
An authorisation lasts 6 months and carries conditions, among them that the apartment is used only for the stated purpose and that the buyer engages in no property speculation. A joint purchase needs the spouse’s marriage certificate and passport, and no application is considered if common-law partners buy jointly. Our guide to opening a bank account in Mauritius covers the bank letter and the KYC papers.
Put the currency question in writing. The Act and the November 2024 guidelines convert the price at the selling rate when the title deed is signed, while the IHS guideline uses the date of the application, so a currency move can put the same purchase on either side of the USD 375,000 line. Ask the EDB which date and rate it will apply, and keep its reply.
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Costs, duties and taxes
The main charges, and where each comes from:
| Charge | Amount | Who pays | Where it comes from |
|---|---|---|---|
| Registration duty | 5% where the property is worth more than Rs 100,000 | The buyer, according to the EDB guidelines | Registration Duty Act, First Schedule, Part I, paragraph J |
| Land transfer tax | 5% | The transferor, so the seller | Land (Duties and Taxes) Act, section 4(4) |
| Additional duty on some sales | 10% | The transferor | Section 4(11) of the same Act, from 13 August 2026 (see below) |
| EDB processing fee | Rs 25,000 for each application, non-refundable | The applicant | November 2024 guidelines |
For a first purchase from an IRS or RES company, the November 2024 guidelines show registration duty of USD 70,000 or 5%, whichever is lower, and the IHS guideline shows USD 70,000 for a stand-alone villa. We could not trace that figure to any statute text, so ask the notary which rate applies to your deed.
Under the October 2022 guideline, apartment duties are paid on the present market value, which the Registrar General may review. We found no official notary tariff, so we give no figure: ask for a written quote.
Two PwC pages (secondary sources, reviewed 15 June 2026) report no tax on capital gains, though a series of purchases and resales may be assessed as a trade, and no inheritance, estate, gift or net wealth taxes. Our guide to Mauritius tax for expats covers tax residence and the remittance rule.
What changed in 2026
Four dated changes affect buyers, in order and as at 28 October 2026:
Budget 2026-27. Paragraphs 180 to 182 of the Budget Speech say the Government will no longer grant G+2 leases authorising the sale of apartments constructed on State land and Pas Géométriques, and will not authorise their sale to foreigners. Approved leases that already authorise the sale, and disposals by existing owners, are unaffected. The Speech also announces a special levy of 10% on the sale of such apartments, payable by the vendor, but not on notarial reservation contracts already signed. The EDB’s Budget Highlights put the cut-off at 19 June 2026 and announce a review of duties on property scheme acquisitions.
1 July 2026. The Finance Act 2025 added section 4(9) to the Land (Duties and Taxes) Act for transfers to a non-citizen on or after this date: land transfer tax at 10% (Seventh Schedule, Part III) on residential property acquired under an EDB property scheme or under section 3(3)(c)(v) of the Non-Citizens (Property Restriction) Act, and on resales by a non-citizen of property first acquired that way. It also sent the registration duty on those transfers to paragraph K of the Registration Duty Act.
13 August 2026. The Finance Act 2026, assented to on 12 August, repealed section 4(9) and added section 4(11): an additional duty of 10% (Seventh Schedule, Part IV, at the rate in force at registration) on a deed transferring residential property on State land or Pas Géométriques to a non-citizen under that same section 3(3)(c)(v). The transferor pays it. It does not apply where a presale agreement was executed before 19 June 2026 and drawn up and signed before a notary. The same Act repealed paragraph K.
The Act never uses the term G+2: it identifies the property by its land (State land or Pas Géométriques) and the section under which the non-citizen buys, whereas the Budget Speech speaks of G+2 apartments on State land. We did not check a definition of Pas Géométriques, so ask in writing whether the duty applies to your unit. We found no saving clause for deeds registered between 1 July and 12 August 2026, so we cannot say which duties those carried.
1 October 2026. Act 13 of 2026 amended section 8(2) of the Immigration Act 2022, from this date, so that applications under it carry “such fee as may be prescribed”. The subsection excludes spouse permits and a “residence permit for non-retired non-citizen”, which we read as a slip for the retired permit, so a property buyer’s application would carry the fee. We found no amount.
Letting and reselling
In the IRS, RES and PDS, the owner lets through the scheme company or a service provider it appoints, and the IRS and RES pages say owners may repatriate the funds and revenue from a sale or letting without restriction. An IHS unit is leased back to the hotel company, with the owner’s own use limited to 45 days in any 12 months on the EDB page but 180 days in the guideline. The Smart City guideline lists no restrictions on renting or reselling.
To resell in the IRS, RES or PDS, the owner gives the EDB’s chief executive written notice, and the new non-citizen buyer applies afresh, with an attestation of opening a bank account and the Rs 25,000 fee. A resold G+2 apartment has no minimum price, and its non-citizen buyer applies afresh too.
Permanent residence is a separate matter
Owning a home leads to a residence permit, not to permanent residence. Section 11 of the Immigration Act 2022 sets the routes, which include the criteria in Part IV of the First Schedule to the Economic Development Board Act 2017 (Investor, Professional, Self-employed person, Retired non-citizen and Golden visa) and the Mauritian Diaspora scheme. None rests on buying a home, and the Golden visa criteria count only investment in a business activity other than acquiring residential property under the EDB schemes. Our guide to the Mauritius permanent residence permit sets out who qualifies.
Frequently asked questions
Can a foreigner buy property in Mauritius?
Yes, on the two routes the EDB publishes rules for: a home in an approved scheme, or an apartment in a building with at least two floors above ground, approved by the EDB first. We have not researched other routes.
Does buying property in Mauritius give you residency?
It can give a residence permit, but not permanent residence. The permit turns on the USD 375,000 line, and the official texts word it differently, so confirm with the EDB in writing. Permanent residence has its own criteria, set out in our guide to the Mauritius permanent residence permit.
What is the extra 10% duty on property in Mauritius and who pays it?
From 13 August 2026, an additional duty of 10% applies to a deed transferring residential property on State land or Pas Géométriques to a non-citizen under section 3(3)(c)(v) of the Non-Citizens (Property Restriction) Act, unless a notarised presale agreement was executed before 19 June 2026. The transferor, so the seller, pays it. Ask the seller or notary whether it applies to your unit.
Can I rent out a property I buy in a Mauritian scheme?
Yes, but the route sets the terms. In the IRS, RES and PDS the owner lets through the scheme company or a provider it appoints, an IHS unit is leased back to the hotel company, and the Smart City guideline lists no restrictions on renting. Check the terms of the project before you commit.
Sources, checked 28 October 2026
Official texts come first; the two PwC pages at the end are secondary summaries and are named as such wherever we rely on them.
- Residency by Property Acquisition (Economic Development Board): the property schemes the EDB approves and manages, and the apartment rule outside them
- The Integrated Resort Scheme (IRS) (Economic Development Board): property types, the minimum-amount wording for the permit, letting and repatriation, and exemption from a work or occupation permit
- The Real Estate Scheme (RES) (Economic Development Board): property types, the minimum-amount wording and letting
- The Property Development Scheme (PDS) (Economic Development Board): the exceeding USD 375,000 wording, the permit lasting while the property is held, and the spouse and children below 24
- The Smart City Scheme (Economic Development Board): unit types, the 30 June 2022 plot deadline and the minimum-amount wording
- Invest Hotel Scheme (Economic Development Board): the lease-back, the 45 days of owner use in any 12 months and the minimum-amount wording
- Ground + 2 Appartments (Economic Development Board): the Rs 6 million line and the not lesser than USD 375,000 wording
- Senior Living Residence (Economic Development Board): homes for adults aged 50 and over in approved PDS projects, with no minimum price
- Guidelines for the IRS, RES and PDS (November 2024) (Economic Development Board): the purchase steps, funds, borrowing, fees, serviced plots, resale and the duty tables
- Guidelines for the Invest Hotel Scheme (Economic Development Board): the stand-alone villa price, the lease-back, the 180 days of owner use, the exchange-rate date and the duty table
- Guidelines for the Smart City Scheme (Economic Development Board): no minimum unit price, no rental or resale restrictions, the permit conditions, the plot rule and the dependants
- Guidelines for the acquisition of apartments (October 2022) (Economic Development Board, investmauritius.com copy): who may apply, the documents, the conditions, resale and the duties on the apartment route
- Guidelines for the Property Development Scheme (May 2024) (Economic Development Board): cited only for the point that its rupee-loan amount differs from the November 2024 guidelines
- Occupation Permit Guidelines (Economic Development Board): section 14: the at least USD 375,000 wording and the exemption from a work or occupation permit
- Immigration Act 2022, as first enacted (residency.mu copy): section 8(1)(d) to (f) on the purchase price and the exchange rate, and section 11 on permanent residence
- Act 13 of 2026 (National Assembly of Mauritius): section 25 on the fee wording added to section 8(2) of the Immigration Act, and section 61(4) on when it took effect
- Finance Act 2026 (Act 14 of 2026) (National Assembly of Mauritius): section 9 on the additional duty and section 16 on the repeal of the registration duty rule
- Finance Act 2025 (Act 18 of 2025) (National Assembly of Mauritius): the land transfer tax rule for transfers from 1 July 2026 and the registration duty rule that pointed to paragraph K. Its section 25 replaced section 11 of the Immigration Act from 1 December 2025, the date the National Assembly’s table of Acts gives for that part
- Economic Development Board Act 2017, as amended to 13 August 2026 (Economic Development Board): Part IV of the First Schedule: the permanent residence criteria and the Golden visa wording
- Budget Speech 2026-27 (Government of Mauritius, via the Economic Development Board): paragraphs 180 to 182 on G+2 leases on State land and Pas Géométriques, the sale to foreigners and the 10% levy
- Budget Highlights 2026-27 (Economic Development Board): the 19 June 2026 cut-off and the review of duties on property scheme acquisitions
- Registration Duty Act, consolidated (Mauritius Revenue Authority): the 5% rate in paragraph J, and the notes recording the repeal of section 3(1G) and paragraph K on 13 August 2026
- Land (Duties and Taxes) Act, consolidated (Mauritius Revenue Authority): section 4(4) and 4(11) and the Second and Seventh Schedules
- Mauritius, Individual, Other taxes (PwC Worldwide Tax Summaries, reviewed 15 June 2026, secondary): no net wealth tax and no inheritance, estate or gift taxes
- Mauritius, Individual, Income determination (PwC Worldwide Tax Summaries, reviewed 15 June 2026, secondary): no tax on capital gains, and that a series of purchases and resales may be assessed as a trade
General information only, not immigration, tax, legal or financial advice. Mauritius often changes these rules in its June Budget, so check the official pages above and speak to a qualified professional before you act.