QUICK ANSWER

A foreigner can buy residential property in Mauritius, but generally through an authorised route such as PDS, Smart City, qualifying G+2 apartments, Invest Hotel Scheme, or qualifying properties/resales under the legacy IRS and RES frameworks. Certain qualifying residential acquisitions of at least USD 375,000 may also give the owner a residence permit for as long as the qualifying property is held.

Can foreigners buy property in Mauritius?

Yes. However, foreign buyers do not have unrestricted access to the entire Mauritian residential property market. A non-citizen must establish that the specific property can legally be acquired under an authorised framework or with the required approval under the Non-Citizens (Property Restriction) Act.

For most international residential buyers, the practical routes include PDS, Smart City, qualifying G+2 apartments, Invest Hotel Scheme and qualifying IRS or RES properties in the resale market. The legal status of the particular property should always be verified before a reservation agreement is signed or funds are transferred.

Can a foreigner buy an ordinary house or land in Mauritius?

Not automatically. An ordinary house or plot offered for sale on the domestic market does not become available to a non-citizen merely because a seller or estate agent is willing to sell it. The buyer must confirm that the acquisition is permitted under the applicable framework or that specific approval is available.

The practical rule is simple: “for sale in Mauritius” does not necessarily mean “legally available to a foreign purchaser”.

What property schemes are available to foreign buyers?

1. Property Development Scheme (PDS)

PDS is one of the main current frameworks for residential developments open to non-citizens. Projects commonly include villas or apartments together with managed infrastructure, landscaping, security and leisure or lifestyle facilities.

Where a non-citizen acquires a qualifying PDS residential property for more than USD 375,000, the Economic Development Board states that a residence permit is granted for as long as the buyer continues to hold the property. The spouse and children below the age of 24 may also qualify for residence.

2. Smart City Scheme

Smart City developments are mixed-use projects built around a broader live-work-play concept. They may combine homes, offices, schools, retail, leisure facilities, healthcare and other infrastructure. For some internationally mobile families and entrepreneurs, this can offer a different proposition from a purely residential coastal estate.

Foreign buyers should still confirm the eligibility of the specific unit and the applicable residence-permit conditions before purchase.

3. G+2 apartments

The Non-Citizens (Property Restriction) Act allows foreigners to acquire qualifying apartments in condominium developments of at least two floors above ground, subject to prior approval of the Economic Development Board. The EDB states that the apartment purchase price must be at least MUR 6 million or its equivalent in a hard convertible foreign currency.

Purchase eligibility and residence eligibility are different. A qualifying G+2 apartment can be acquired below USD 375,000, but property-linked residence generally requires the qualifying acquisition to reach at least USD 375,000. At that level, the residence permit remains valid for as long as the buyer continues to own the qualifying property.

4. Integrated Resort Scheme (IRS) and Real Estate Scheme (RES)

IRS and RES are legacy frameworks that remain important in the resale market. Existing qualifying properties can still be attractive to foreign buyers, particularly where the development, location, management arrangements and resale market are already established.

The EDB confirms that eligible non-citizens and their dependants may obtain residence through qualifying IRS, RES and PDS acquisitions where at least USD 375,000 has been invested.

5. Invest Hotel Scheme (IHS)

The Invest Hotel Scheme allows approved hotel developments to sell qualifying hotel rooms, suites, apartments or villas to investors. The owner may participate in a hotel-operation or leaseback arrangement and personal-use restrictions can apply. This is therefore structurally different from buying a conventional home.

Buyers should review the hotel operator agreement, rental-pool terms, personal-use rights, management charges, exit provisions and any residence-permit entitlement applying to the specific unit.

Does buying property in Mauritius give you residency?

It can. Under the applicable property-residence frameworks, a qualifying residential acquisition of at least USD 375,000 can make the non-citizen owner eligible for a residence permit. The permit is linked to ownership and normally remains valid for as long as the qualifying property is held.

This is different from an Occupation Permit, Retirement Residence Permit, Premium Visa or Golden Visa, each of which has its own conditions. Property ownership should therefore be considered as one residence route, not as a substitute for immigration planning generally.

Does property residency make you tax resident in Mauritius?

No. Immigration residence and tax residence are separate concepts. Holding a Mauritius residence permit does not, by itself, determine tax residence. Physical presence, domicile and the applicable Mauritian tax rules — and, where relevant, double-tax treaty rules — must be considered separately.

This distinction is particularly important for buyers relocating from the United Kingdom, France, South Africa or another jurisdiction where exit, residence and source rules may continue to affect the individual after moving.

How much must a foreign buyer invest for property-linked residence?

The key property-linked residence threshold is USD 375,000, or its equivalent under the relevant qualifying framework. This should not be confused with the lower acquisition threshold applying to certain G+2 apartments, nor with business-based or other immigration routes.

What registration duty does a foreign buyer pay?

As at September 2026, the general buyer-side registration duty is 5% of the transaction value, subject to the nature of the transaction and any specific statutory provision or exemption that applies.

The 10% regime announced previously is not the general current rule across the foreign-buyer schemes. The broader increase was reversed, so the ordinary 5% registration duty applies again to the main authorised property schemes.

What does the seller normally pay?

The seller generally bears land transfer tax at 5%, subject to transaction-specific provisions and exemptions. Buyers should nevertheless understand the seller-side tax because it can affect pricing, negotiations and resale economics.

What is the remaining 10% issue on State Land or Pas Géométriques?

The remaining 10% issue is much narrower. An additional seller-side duty can apply to certain transfers of residential property situated on State Land or Pas Géométriques to a non-citizen under the relevant G+2 route. It is not a general 10% registration duty imposed on every foreign buyer.

For any apartment or development involving State Land, leasehold tenure or Pas Géométriques, the buyer should have the notary confirm the land tenure and exact duty position before entering into a binding transaction.

What are Pas Géométriques and why do they matter?

Pas Géométriques are strips of State-owned coastal land found in parts of Mauritius. A development near the coast may therefore be freehold, leasehold, on State Land or on Pas Géométriques. Those distinctions can materially affect ownership rights, transfer, taxation, resale and foreign-buyer eligibility.

A beachfront position or sea view does not tell you the legal tenure of the land. The title and lease position must be checked.

What other costs should a buyer budget for?

The purchase price is only one part of the total acquisition cost. Depending on the transaction, a buyer should also budget for:

• registration duty
• notarial fees
• due-diligence and professional costs
• bank and financing charges
• valuation costs
• insurance
• syndic or copropriété charges
• sinking-fund contributions
• property management and maintenance
• scheme, EDB or administrative fees where applicable
• foreign-exchange exposure where the purchase price and funding currency differ

For off-plan purchases, the buyer should also confirm exactly what is included in the developer’s price — for example furniture, air-conditioning, landscaping, pool works, parking, appliances and fit-out packages.

Can a foreign buyer finance property in Mauritius?

Potentially, yes. Local financing may be available depending on the buyer’s income profile, banking relationship, deposit, property value, security and the lending bank’s credit policy. Funding structure should be discussed before signing a binding purchase agreement, not after.

Can a foreign owner rent out the property?

Generally, yes, subject to the applicable scheme, development rules, lease terms, management arrangements and any tourism or short-term letting requirements. The EDB confirms that qualifying owners under the approved residential schemes may rent their property and repatriate rental income, subject to applicable law and tax compliance.

Is rental income taxable?

Mauritius-source rental income is generally taxable. The precise liability depends on the owner’s residence status, allowable deductions, the nature of the letting and the owner’s wider tax position. Investors should therefore assess net after-tax return rather than relying only on an advertised gross yield.

Can a foreigner sell the property later?

Generally, yes, subject to the rules governing the particular property and the eligibility of the incoming buyer. Resale planning should consider buyer eligibility, regulatory approval, title, mortgage releases, seller-side taxes, agency charges and the consequences for any residence permit linked to the property.

If the owner’s Mauritius residence depends on ownership of the property, selling the qualifying property may also end that residence basis.

Can sale proceeds and rental income be repatriated?

Mauritius generally permits repatriation of funds arising from qualifying property ownership, subject to banking, tax, anti-money-laundering and source-of-funds requirements.

Maintaining clear evidence of the original inward transfer and subsequent transaction flows is therefore important.

What should a foreign buyer check before paying a deposit?

Before making a material commitment, the buyer should normally verify all of the following:

CHECK	QUESTION TO ANSWER
Property eligibility	Can this specific property legally be acquired by a non-citizen?
Scheme approval	Is the development or unit properly authorised under the relevant framework?
Title	Who owns the land and the property?
Land tenure	Is it freehold, leasehold, State Land or Pas Géométriques?
Mortgages and charges	Are securities, liens or other registered burdens affecting the property?
Planning and building approvals	Has the development been lawfully authorised and constructed?
Off-plan protection	If buying off-plan, what completion guarantees and contractual protections apply?
Purchase price	What exactly is included in the agreed price?
Taxes and fees	Which duties and transaction costs apply to this particular deed?
Residence	Does the acquisition actually qualify for the intended residence route?
Rental	Are there restrictions on long-term or short-term letting?
Resale	Who will legally be able to buy the property from you later?

A foreign buyer should not rely solely on marketing literature for these matters. The legal and regulatory position of the specific property should be confirmed independently.

Should you use a Mauritian notary?

Yes. Property transfers in Mauritius are completed through a notary. The notary plays a central role in title review, deed preparation, transaction funds, registration and the payment of applicable duties. More complex transactions may also justify separate legal, tax, corporate or cross-border advice.

Should you buy personally or through a company?

There is no universal answer. The appropriate ownership structure can depend on intended use, residence objectives, succession planning, financing, rental activity, tax position, beneficial ownership and future resale.

Using a company does not automatically remove the restrictions that apply to non-citizen property ownership. The ownership structure should therefore be considered before acquisition rather than after the deed has been signed.

Which Mauritius property route may fit your objective?

OBJECTIVE	ROUTES TO CONSIDER
Property-linked residence	Qualifying PDS, Smart City, IRS/RES resale, IHS or G+2 at the required residence threshold
Premium lifestyle property	PDS, IRS/RES resale, selected Smart City developments
Apartment purchase	G+2, PDS or Smart City
Integrated urban lifestyle	Smart City
Hotel-linked investment	Invest Hotel Scheme
Rental investment	Depends on location, scheme, management costs, demand and resale liquidity
Family relocation	Property route considered together with residence, tax, schooling and lifestyle planning

The scheme should not be selected simply because it looks attractive in a brochure. Start with the objective, then choose the property and structure that fit it.

Is buying property in Mauritius a good investment?

That depends on the individual property and the buyer’s objective. A sound investment review should consider location, acquisition price, comparable transactions, rental demand, occupancy, management charges, maintenance, financing, currency exposure, tax, future supply, resale liquidity and the pool of buyers who will be eligible on resale.

A property that works extremely well as a lifestyle purchase may not produce the strongest yield. Equally, the highest-yielding asset may not be the best home for long-term relocation. The first question should therefore be: what are you trying to achieve from the property?

Frequently asked questions

Can a British citizen buy property in Mauritius?

Yes, provided the property is legally eligible for acquisition by a non-citizen and the required approvals and transaction conditions are satisfied.

Can a French citizen buy property in Mauritius?

Yes. The same foreign-buyer framework applies, while French tax-residence and cross-border tax issues should be considered separately if the buyer is relocating.

Can a South African buy property in Mauritius?

Yes, through an eligible acquisition route. South African tax-residence, exchange-control and outward-funding considerations may also need separate advice.

Can I get Mauritius residence if I buy a property?

Potentially. The property must fall within an eligible framework and the acquisition must satisfy the applicable property-residence conditions, generally including the USD 375,000 threshold.

Can I buy for less than USD 375,000?

Certain qualifying properties, including eligible G+2 apartments, may be acquired below USD 375,000. That does not necessarily give the buyer property-linked residence.

Do foreign buyers generally pay 10% registration duty?

No. The general buyer-side registration duty is currently 5%, subject to transaction-specific rules. The remaining 10% issue is a narrow seller-side provision affecting certain State Land or Pas Géométriques transactions under the relevant G+2 route.

Can I rent my Mauritius property?

Generally yes, subject to the property scheme, development rules, management arrangements and applicable tax or licensing requirements.

Does property residence automatically make me tax resident?

No. Immigration residence and tax residence are separate and must be assessed independently.

Before you buy

A Mauritius property purchase can potentially combine lifestyle, residence, investment and long-term relocation. But the value of the transaction depends on choosing the right property and the right legal route.

Before signing a reservation agreement, an international purchaser should be able to answer six questions clearly: Can I legally acquire this property? Does it qualify for the residence outcome I want? What will the total acquisition cost be? What are the tax implications? Can I rent and resell it on acceptable terms? How does the purchase fit into my wider Mauritius plans?

Considering a property purchase in Mauritius?

Varemont Private assists international individuals and families in understanding how property ownership fits within their wider Mauritius objectives — including residence, relocation, corporate structuring and practical implementation.

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Regulatory & professional disclaimer: This article is general information only and does not constitute legal, tax, financial, investment or notarial advice. Property transactions should be completed with appropriately qualified Mauritian professionals, including a notary, and individual advice should be obtained where required.