Buying property in Mauritius as a foreigner – a complete guide

The principle

The acquisition of real estate by non-citizens is regulated by Mauritian law. A foreigner cannot freely purchase a house or land on the ordinary market: they must go through a specific procedure or obtain special authorization.

Three paths are open to Him:

• Programs approved by the economic Development Board IRS, RES, PDS, Smart City Scheme And invest Hotel Scheme. This Is the main route.
• The R+2 : an apartment in a building with at least two floors above the ground floor, including outside of approved programs.
• An individual authorization, issued under the law governing the acquisition of property by non-citizens, for specific situations.

What remains closed

A non-citizen cannot acquire agricultural land, nor freely purchase a detached house on the local market outside of a designated program. Building plots are only accessible to them in the form of serviced plots within an approved program — up to 1.25 arpents, or 5,276 m², in IRS, and 2,100 m² in certain Smart City residential projects.

A recent development worth noting: Apartments with two Upper floors (R+2) located on state-owned land or within the Protected Coastal strip (Pas géométriques) are no longer accessible to non-citizens in New projects. this restriction, Introduced in 2026, does not affect properties already owned but changes the landscape on certain waterfront properties.

The issue of the spouse and inheritance

One point that few buyers anticipate: Mauritian law recognizes forced heirship, and the transfer of property located in Mauritius is governed by Mauritian law, regardless of your nationality. If your family situation is complex—children from a previous marriage, a specific matrimonial property regime, a desire to protect the surviving spouse—consult a notary. before the agreement must be signed, not afterwards. This is the moment when the acquisition structure is chosen, and it cannot be redone afterwards without cost.

All these programs fall under the EDB, which approves the projects and publishes the list of authorized promoters. Always check that a project is on the official list before paying anything: approval is what makes the purchase possible for a foreigner.

The Integrated Resort Scheme (IRS)

The oldest and most upscale of the programs. These are integrated residential estates, often backing onto a golf course, marina, beach club or wellness center, with international-level facilities.

A foreigner can acquire a villa, townhouse, penthouse, apartment, duplex, or serviced plot of land with a maximum area of 1.25 acres. Beyond that USD 375,000The acquisition grants a residence permit to the purchaser and their dependents. The owner can rent out their property, become a Mauritian tax resident, and repatriate funds and income from the sale or rental without restriction.

The IRS is no longer open to new projects, but assets from existing projects remain available for resale.

The Real Estate Scheme (RES)

The same logic applies as with the iRS, but for smaller residential complexes and without the resort-like amenities requirement. Villas, penthouses, duplexes, and apartments. The income threshold for obtaining a residence permit is the Same: USD 375,000, with the same freedoms regarding rental, tax residence and repatriation.

Like the IRS, the RES is no longer receiving new projects but its existing stock is being sold off.

The Property Development Scheme (PDS)

This is the scheme that replaced the iRS and RES for new projects, and it is now the main program on the Market. it imposes a social dimension on The developer: contribution to community facilities, infrastructure and social services in the neighborhood.

Villas, apartments, duplexes and penthouses, with the same threshold of USD 375,000 for the residence permit. It is under this system that the majority of new housing intended for foreigners is built, from the north to the west via the east.

The Smart City Scheme (SCS)

Large-scale mixed-use urban developments, organized around the concept of "live, work, play," with an emphasis on technology and sustainability. Non-residents can purchase a townhouse, villa, apartment, penthouse, or duplex there.

One unique feature: holders of a residence permit, an Occupation Permit, or a permanent resident permit can acquire a serviced plot of 2,100 m² to build their residence in an EDB-approved Smart City residential project. The USD 375,000 threshold again grants the residency permit.

The EDB publishes the list of certified Smart Cities, which cover a good part of the island: Moka, Beau Plan, Cap Tamarin, Uniciti in Medine, Mon Choisy, Azuri, Savannah, Saint Félix, Anahita Beau Champ, Ferney, Côte d'Or and others.

The Invest Hotel Scheme (IHS)

A separate system, which does not concern housing but a hotel room or unitIn a new or existing approved establishment. The owner accesses the hotel's services and receives income through a return lease mechanism.

Two limitations inherent to this system, which must be carefully considered. The owner, or any person acting on their behalf, may only occupy the unit once. 45 days in total over twelve monthsAnd profitability depends entirely on hotel operations, and therefore on tourist traffic, with all the seasonality and cycles that entails. The $375,000 threshold also grants the residency permit.

It's an investment, not a life project. For someone who wants to settle in Mauritius, this isn't the right option.

This is the most financially accessible route, and the least well explained elsewhere, because it mixes two different thresholds that are systematically confused.

The principle, stemming from the 2021-2022 budget: a foreigner can acquire an apartment located in a condominium. at least two levels above the ground floor, including outside of approved residential programs.

The two thresholds:

• 6 million rupees — the minimum purchase price of a two-story apartment outside of an approved program. Below this price, purchase is not open to non-citizens.
• USD 375,000 — the threshold from which this acquisition opens a residence permitValid as long as the non-citizen remains the owner of the property.

In other words: a two-story apartment costing 7 million rupees is perfectly affordable for a foreigner, but it doesn't grant any residency rights. This is the most common mistake under this system, and it comes at a high price when the purchase was made with the intention of obtaining residency.

The R+2 remains the natural entry point for a medium-sized rental investment, particularly in the center of the island and in urban residential areas, where approved programs are scarce.

This is the least known device, and the only one that escapes the threshold Of USD 375,000.

PDS Senior Living refers to programs designed for people over fifty who wish to live independently in a peer environment, with services designed for them: clubhouse, fitness room, management and maintenance services, social spaces.

What makes it unique:

• A non-citizen retiree over fifty years of age can acquire a dwelling or lifetime usage rights on a property in an approved project.
• No minimum purchase price is required.
• The residence permit covers the retiree and their spouse or common-law partnerAnd is valid as long as the property is owned or occupied by the retiree.

The lifetime right of use formula deserves the attention of those who do not wish to tie up inheritable capital: one buys the right to use the property for one's lifetime, not ownership. This is a common model in South African senior residences, from which the Mauritian system draws heavily.

The scheme is recent and the word "senior" is not commercially protected: check on residency.mu that a program is indeed accredited under the Senior Living Scheme before signing. The specific aspects of retirement—driver's licenses, pensions, health—are addressed in the Retirement Guide to Mauritius.

What he gives

An acquisition superior to USD 375,000 in an approved program, or a two-story apartment (R+2) at the same threshold, grants a residence permit for the buyer, their spouse, and their children under 24. There is no no income requirements, no annual transfers to justify, no revenue targetsThat's its strength compared to other licenses.

An additional, often overlooked advantage: non-citizens holding a residence permit obtained under IRS, RES or PDS is exempt to hold an Occupation Permit or a Work Permit to invest and work in Mauritius. This is the only residency pathway that lifts the ban on practicing.

The owner can freely rent out their property, become a Mauritian tax resident, and repatriate funds and income from sales or rentals without restriction.

What he doesn't give

The permit it's valid as long as you own the property.The day you sell, it falls—for you and your family. This is the point to consider before reselling, especially if children are attending school locally or if the spouse does not have their own title.

It also does not grant access to permanent residence on its own: the twenty-year Permanent Residence Permit requires other criteria, detailed in the installation guide.

Finally, it does not cover the Golden Visa: The acquisition of a residential property under an eDB program does not count within the one million dollar threshold of this scheme. Buying a one million dollar villa does not qualify for the Golden Visa.

The following amounts are orders of magnitude observed in the marketThese figures, in euros, are for reference only. They are not based on any official publication, vary considerably depending on the view, proximity to the sea, year of construction, and condition of the property, and fluctuate from year to year. The only legally binding figures are the regulatory thresholds: USD 375,000 for a residence permit and 6 million rupees for a two-story building outside of a designated development.

The North — Grand Baie, Pereybère, Mont Choisy

The most popular area for foreigners, the most lively and the best equipped: shops, restaurants, clinics, schools, banks. It is also the most expensive and the most crowded in high season.

• Apartments: from €300,000
• Luxury villas: from €800,000 to several million
• Price per square meter: in the range of €3,500 to €6,000

The West — Flic-en-Flac, Tamarin, Rivière Noire

Highly sought-after coastal areas, popular with families and sports enthusiasts, boasting the island's most beautiful sunsets and a good balance between local life and an expatriate community. Strong rental potential.

• Villas in approved developments: starting from USD 375,000
• Two-bedroom apartments with sea views in Tamarin: priced from approximately €380,000 to €550,000
• Four-bedroom villas with gardens in Rivière Noire: from approximately €600,000 to €1,200,000
• Price per square meter: in the range of €3,000 to €5,500

The East — Belle Mare, Trou d'Eau Douce, Anahita

The most beautiful beaches, prestigious developments often adjacent to a golf course, and plenty of peace and Quiet. fewer services, more wind, and a more pronounced seasonal rental market.

• Three-bedroom golf and lagoon apartments: from approximately €480,000 to €900,000
• Price per square meter: in the range of €4,000 to €7,000

The Centre — Moka, Quatre Bornes, Curepipe

The best value for money on the island, close to clinics, schools, and shopping centers, and a cooler climate. On the other hand, it's twenty to thirty minutes from the beaches and the humidity is higher. It's the ideal location for two-story buildings and long-term rentals.

• Two-bedroom apartments in Quatre Bornes, approximately 80 m²: priced from €130,000 to €180,000
• Three-bedroom apartments in Curepipe, approximately 110 m²: from €150,000 to €220,000
• Houses: in the range of €250,000 to €400,000
• Price per square meter: in the range of €1,500 to €2,500

The South — Bel Ombre, Souillac

The least developed and most authentic region, with spectacular landscapes and few services, especially medical ones. Prices are the lowest on the island.

• Price per square meter: in the range of €1,200 to €2,000

How to check a price

Three key steps are better than a price range. Compare several similar properties within the same development and in neighboring developments. Ask for recent resale prices, not just the asking prices for new builds. And be wary of comparing prices per square meter between a property in an approved development and a property on the local market: they don't target the same buyers and don't resell in the same market.

Registration fees

The buyer pays 5% registration fees of the purchase price.

An important clarification, because conflicting sources are still circulating: the doubling of these rights to 10% for non-citizens, scheduled by the 2025 Finance Law for July 1, 2026, has been repealed by the 2026 Finance Act before entering into forceThe pages that mention 10% were written between the two texts.

The land transfer tax

The seller pays a 5% transfer taxIt does not affect the buyer, but it is sometimes indirectly negotiated in the price.

An additional tax of 10%, payable by the sellerThis applies from 2026 onwards to residential properties located on state-owned land or on designated "Pas Géométriques" (land parcels) transferred to a non-citizen via the R+2 route. An exemption is provided when a preliminary notarial contract is dated before June 19, 2026. This information comes from concurring professional sources and not from a reading of the legal text: have it confirmed by the notary if your transaction is affected.

Notary fees

Using a Mauritian notary is mandatory. Their fees follow a sliding scale and in practice amount to approximately 1% Of the priceExcluding expenses. Ask for a written quote before committing: it's normal and it avoids surprises.

Agency fees

The agency commission commonly represents 3 to 5% and in Mauritian practice, this is the seller's responsibility. Check it in writing in the mandate: custom is not law.

Administrative fees

Fees are payable to the EDB for the acquisition authorization, and additional fees apply if the purchase qualifies for a residence permit. These amounts fluctuate, and the EDB does not publish all the figures on its public pages: have them confirmed when you submit your application rather than relying on a figure found online. Be particularly wary of euro amounts circulating that do not correspond to the conversion of the rupee amounts quoted alongside them.

The total budget

For a buyer, expect to pay in the order of 6 to 7% Of the price acquisition costs, including registration fees, but excluding agency fees if these are borne by the seller. To this must be added, in the actual budget for the first year, the cost of furniture, condominium fees, and, if the property is intended for rental, the complete equipment.

What Mauritius does not tax

This is the essence of the market's attractiveness, and it's not a Myth:

• No tax on capital gains from real estate. Not after three years: Never. the Resale of a property does not generate any capital gains tax in Mauritius.
• No annual property tax, no council tax.
• No inheritance tax.
• No wealth tax.
• No restrictions on repatriation funds and income derived from sales or rentals.

However, be aware that the absence of taxation in Mauritius does not prejudge your situation in your country of origin, where assets held abroad may still be declarable and, depending on the circumstances, taxable. The treatment depends on your tax residence and the applicable tax treaty — see the taxation section of the installation guide.

1. Choose the property and verify the approval

First and foremost, check that the project is on the list of approved programs published by the EDB, or that the building meets the requirements for R+2. This verification is essential for everything else, and it only takes five minutes.

Go through an established agency or directly with the developer, and visit the property—including the surrounding area—at different times of day. A program photographed by drone at sunrise reveals nothing about road noise or the nearby construction site.

2. Supply and negotiation

On new properties, the room for negotiation is limited; on resales, it exists and is commonly around 5 to 10%. Don't just negotiate the price: delivery times, included services, furnishings, and the warranty period are also negotiable.

3. EDB authorization

Acquisition by a non-citizen is subject to authorization by the Economic Development Board, which verifies, among other things, the buyer's eligibility and the source of funds. Prepare the relevant supporting documents: this is a standard procedure, but you must respond to each document individually.

4. The preliminary contract

The promise or reservation contract is signed before a notary, with the payment of a deposit, commonly around 10% of the price. This deposit must be held in escrow by the notary., never paid directly to the seller or developer. If you are offered the opposite, refuse.

5. Bank account and fund transfer

Opening a Mauritian bank account is necessary for transfers; the required documents and local banking procedures are described in the section dedicated to arrival procedures in the installation guideThe terms of payment — part in foreign currency, part in rupees, banking channel used — are subject to banking and exchange rules which are constantly evolving: have them clarified by the notary and by the bank before scheduling the transfers, and not the day before the deed.

Also, anticipate the cost of the exchange rate. On a €400,000 transaction, a two-point difference in the rate represents €8,000: compare the channels, and don't wait until the last minute to convert.

6. The authentic instrument

The final deed is signed at the Mauritian notary's office, generally six to eight weeks after the preliminary contract for an existing property. The notary carries out the title checks, registration, and land registry.

You can give power of attorney if you cannot be present, but signing in person is still preferable for a first purchase: It is the moment when you ask the questions you did not think to ask before.

7. Application for a residence permit

If the purchase price exceeds USD 375,000, a residency permit application is then submitted based on the deed. The permit covers the spouse and children under 24 years of age. The EDB does not publish a processing time.

8. After-sales formalities

Subscription to water and electricity services, membership in the condominium association, property insurance, and implementation of rental management if the property is intended for rental.

A large portion of the properties offered to foreign buyers are sold off-plan, in a future state of completion. The mechanism is similar to that in France, and it is regulated.

The financial guarantee of completion

Off-plan sales are covered by a financial guarantee of completion, or GFA, issued by a Mauritian bank. It guarantees the buyer that the property will be completed even if the developer defaults. Payments are staggered according to the progress of the work, and the funds are held in escrow by the notary.

Three checks to perform systematically:

• Does The gFA actually exist, and which bank issues it? Ask For the document, not a mention in a brochure.
• Is the payment schedule indexed to progress findings are they carried out by a third party, or on calendar dates? The first option protects you, the second does not.
• Are the funds held in escrow by the notary until each step is Completed?

What the GFA does not cover

It guarantees completion, but not quality, not the deadline, and not conformity to the plans. Delivery delays are frequent in this market, and contractual penalties are often symbolic. Read the deadline and penalty clauses before signing, and ask the developer about their actual completion times for previous projects—not their advertised deadlines.

The reception

Have an independent professional accompany you to the handover inspection, and document any issues in writing. A handover signed without reservations closes the discussion on apparent defects. If you're doing this remotely, this is the moment when it's absolutely essential to have someone present on-site.

Observed yields

The ranges below are observed orders of magnitude, not guarantees. Returns depend on the actual occupancy rate, management fees, maintenance, and seasonality—three factors that marketing brochures systematically underestimate.

• Grand Baie and Pereybère : in the range of 6 to 10%, driven by strong tourist demand
• Tamarin and Flic-en-Flac : in the range of 5 to 8%, with a mix of tourists and residents
• East, Belle Mare and Anahita : in the range Of 4 To 7%, with a marked seasonality
• Centre, Curepipe and Quatre Bornes : in the range of 4 to 6%, on long-term rentals

A trade-off structures everything else: seasonal rentals bring in more money but require active management, have higher costs and a collapse in occupancy rates outside of peak season; long-term rentals bring in less money but are stable, less expensive to manage and much simpler to run from Europe.

Taxation of rental income

Rental income is no longer taxed at 15%. This flat rate has been eliminated, and the property income of a Mauritian tax resident now falls under the progressive scale income tax: 0% up to 500,000 rupees of taxable income, 10% on the next 500,000, 20% on the next 11 million, 35% above 12 million.

Property-related expenses are deducted from rental income. Keep all receipts: management fees, maintenance fees, repairs, condominium fees, insurance.

If you are not a Mauritian tax resident, the treatment differs and depends on the applicable tax treaty between Mauritius and your country of residence. Income from property located in Mauritius remains taxable in Mauritius under most such treaties. The tax residency criteria and the remission mechanism are explained in the taxation section of the installation guideHave your case checked rather than simply copying what a neighbor is doing.

An honest calculation

To assess a return on investment, start with the actual annual rent received, then deduct the management fees, non-recoverable condominium charges, maintenance, insurance, vacancy periods, and finally taxes. Compare this net amount to the purchase price. fees included, not at the listed price. The difference between the gross yield of the wafer and that figure is often two to three points.

Condominium fees

In an approved program, they cover security, grounds maintenance, the swimming pool, upkeep, and sometimes hotel services. They are significantly higher than in a regular condominium, and this is the expense that buyers discover after the fact.

Ask for the actual expenses for the last two years, not the developer's estimate, and check what they include. On a rental property, these expenses directly impact the return on investment.

Remote management

An empty property in the tropics deteriorates quickly: humidity, salt, vegetation, insects. If you're not there, someone needs to open it, air it out, check on it, and take care of any necessary repairs. Services range from basic caretaking to full property management, with fees varying significantly depending on the level of service.

Three questions to ask a manager: what happens in case of damage outside of your office hours, who advances the repairs, and how long does it take for you to receive payment?

Insurance

Insure the property, including against cyclone risk, and check exactly what the building management's insurance policy covers compared to your own. This point is rarely clear unless explicitly asked.

The rule that applies to almost everyone: rent firstA full year if possible, including a warm season, before buying anything.

The differences between regions—climate, humidity, traffic, distance to clinics and schools, social life—cannot be perceived in a three-week vacation. Many buyers who signed on their first visit resold within three years, not because the property was bad, but because the location didn't suit their daily needs.

In terms of rentals, leases are generally for one year, the security deposit is usually two to three months' rent, properties are often rented unfurnished or semi-furnished, and water and electricity bills are rarely included. Rent levels and the rest of a newcomer's budget are detailed in the cost of living section of the installation guide.

Buying is justified when three conditions are met: you know where you want to live, you have already spent at least one warm season there, and your project is more than five years in the future. Below this timeframe, acquisition costs and limited liquidity in the resale market make the transaction risky.

This is something that is never discussed before buying, yet it determines the success of the transaction.

The resale market

The market for properties under approved programs is a niche market: buyers are primarily foreigners subject to the same thresholds as you. Liquidity is therefore real but slow, and highly dependent on the European and South African economic climate. Expect delays of several months, even longer for the most expensive properties.

What resale costs

The seller pays the 5% transfer tax, to which may be added the 10% tax mentioned above for certain properties located on state land. However, no capital gains tax is not owed to Mauritius, and the repatriation of the proceeds from the sale is unrestricted.

What reselling really costs

The real cost lies elsewhere: selling means losing your residence permit attached to the property, for you and your family. If you live in Mauritius, if your children are in school there or if your spouse does not have their own title, this consequence must be anticipated months in Advance — for example by switching to another permit before the sale, not after.

• Confusing the two thresholds of R+2. Six million rupees is enough to buy property; USD 375,000 is needed to obtain a residence permit. Buying property for 7 million rupees in the belief that this will guarantee residency is the most common mistake.
• Buying from an unapproved project. Check the EDB list before making any payment. A project "pending approval" is not an approved project.
• Pay a deposit outside of escrow. The deposit is paid to the notary, never directly to the developer or the seller.
• Rely on the yield of the wafer. Recalculate based on the net rent after management, charges, maintenance, vacancy and tax, compared to the price including fees.
• Believing in a 15% tax on rents. Rental income is included in the progressive tax scale.
• Believing that you need to hold it for three years to avoid capital gains tax. There is no capital gains tax on real estate In mauritius, regardless of the length of ownership.
• Buying off-plan without verifying the financial guarantee of completion. Request the document and the schedule indexed to the progress.
• Sign the receipt without reservation. Seek guidance from an independent professional.
• Underestimating condominium fees. Request the actual expenses for the last two years.
• Leaving a property empty and unmanaged. Humidity, salt, and vegetation are unforgiving.
• Purchase from the first stay. Rent for an entire warm season first.
• Forgetting that reselling the vehicle invalidates the license. Something to consider before putting it up for sale, especially with school-aged children.
• Ignoring the mauritian hereditary reserve. The transfer of property located in Mauritius is governed by Mauritian law: ask the notary before signing.

Can a foreigner buy any property in Mauritius?

No. Access is granted through an approved program—IRS, RES, PDS, Smart City, Invest Hotel—a two-story apartment (ground floor + 2 floors) costing at least 6 million rupees, or individual authorization. Agricultural land and houses in the regular local market are not accessible.

Do you have to buy something to obtain a residence permit?

No, it's just one option among many. The Retired Permit, the Occupation Permit, or the Premium Visa don't require any purchase. Purchasing a property has the advantage of not having any income requirements, but the disadvantage of tying up capital and making the permit dependent on ownership.

Is a residence permit automatically granted for incomes exceeding USD 375,000?

The purchase grants the right to a permit for the buyer, their spouse, and their children under 24, but the application still needs to be submitted and processed. "Grants the right" does not mean "automatically issued."

Can we buy together, or through a company?

Various arrangements exist, both through joint ownership and through a structured entity, and they have implications for residency permits, taxation, and inheritance. This is a question to discuss with a notary and an advisor before the preliminary contract, as it determines the wording of the deed.

Can you rent out your property freely?

Yes. Owners can rent out their property, become Mauritian tax residents, and repatriate funds and income from sales or rentals without restriction. However, seasonal rentals require compliance with tourist accommodation regulations: check the reporting requirements applicable to your property.

Is there an annual property tax?

No. Neither property tax nor council tax. A homeowner's annual expenses are limited to condominium fees, insurance, maintenance, and subscriptions.

What happens in the event of death?

There is no inheritance tax in mauritius. however, the Transfer Of property located on the island is governed by mauritian law, which includes the concept of forced heirship. Consider this issue when making the purchase.

Does a property purchase count towards The Golden Visa?

No. The purchase of a residential property under an EDB program does not count towards the one million dollar threshold of the Golden Visa.

Can i buy with An Occupation Permit?

Yes. An Occupation Permit holder can acquire property in approved programs and in R+2 (two-story buildings). See the guide to coming to work in Mauritius.

Have registration fees increased to 10%?

No. The planned doubling in July 2026 was repealed before it came into effect. The duty remains at 5% for the buyer.

Economic Development Board

Approves projects, publishes the list of authorized programs, authorizes acquisitions by non-citizens and issues residence permits.

• Ground floor, 7 Exchange Square, Wall Street, Ebene 72201
• Telephone: +230 203 3800
• Email: contact@edbmauritius.org
• Information portal and lists of approved projects: residency.mu
• Applications can be submitted via: business.edbmauritius.org

Mauritius Revenue Authority

Registration fees, taxation of rental income, tax number.

• Website and online services: mra.mu

The professionals you will need

• A mauritian notary, mandatory for the deed, and who is also the right person to talk to about inheritance and matrimonial property regimes
• A established real estate agency, or directly the developer for new builds
• A independent professional for the delivery of a property purchased off-plan
• A property manager if you are not on site
• A tax advice in your country of origin, for the declaration of property held abroad

A warning

Private websites mimic the presentation of Mauritian government services and charge for official procedures. The official government websites are located on the govmu.org domain, in addition to edbmauritius.org, residency.mu, and mra.mu. Before making any payment, two checks are essential: is the project listed on the official EDB register, and is the deposit held in escrow by a notary?