Can a foreigner buy land in Mauritius?

Foreigners cannot buy freehold land freely in Mauritius. They must purchase within government-approved schemes such as the PDS, Smart City Scheme, or G+2 Scheme. Direct land purchases outside these frameworks are restricted to Mauritian citizens and permanent residents.

What is the minimum investment to get residency through property in Mauritius?

A minimum purchase price of USD 375,000 within an approved scheme such as the PDS or Smart City Scheme qualifies the buyer for a Mauritian residence permit. The G+2 Scheme, with a minimum of USD 175,000, does not automatically grant residency.

Is there capital gains tax on property in Mauritius?

No. Mauritius does not levy capital gains tax on property sales. This makes it an attractive jurisdiction for property investors looking to benefit from long-term appreciation.

Do I need a notary to buy property in Mauritius?

Yes. All property transactions in Mauritius must be completed through a licensed Mauritian notary. The notary handles the deed of sale, registration, and title transfer. Foreign buyers are also advised to appoint an independent legal adviser.

How long does the property buying process take in Mauritius?

The process typically takes three to six months from reservation to final deed of sale. EDB approval for foreign buyers usually takes four to eight weeks. Off-plan purchases may involve a longer timeline tied to construction completion.

Can I rent out my property in Mauritius as a foreigner?

Yes. Foreign owners can rent out their property on both long-term and short-term bases. Rental income is subject to a 15 percent income tax rate in Mauritius and must be declared to the Mauritius Revenue Authority.

Mauritius Property Laws: Complete Guide fo…

Mauritius Property Laws: What Every Buyer Needs to Know

Mauritius property laws allow foreign nationals to purchase real estate, but only within specific government-approved frameworks. Outside those frameworks, freehold land ownership is restricted to Mauritian citizens. Understanding the rules before you commit to a purchase is essential, whether you are relocating permanently, investing, or seeking residency through property.

This guide covers the legal frameworks, residency benefits, costs, and practical steps involved in buying property in Mauritius as a foreigner.

Who Can Buy Property in Mauritius?

Can Foreigners Own Property in Mauritius?

Yes, but with conditions. Mauritian law does not permit non-citizens to buy freehold land freely. Instead, foreigners must purchase within one of the government-regulated investment schemes designed to attract high-net-worth individuals and foreign direct investment. Outside these schemes, only Mauritian citizens and permanent residents can own land directly.

The main approved channels for foreign buyers are:

Integrated Resort Scheme (IRS)
Real Estate Scheme (RES)
Property Development Scheme (PDS)
Smart City Scheme (SCS)
Ground Floor Apartment Scheme (G+2)
Invest Hotel Scheme (IHS)

Each scheme has its own eligibility criteria, minimum investment thresholds, and property types. Most buyers focus on PDS and Smart City developments, which are currently the most active in the market.

What Are the Main Property Schemes?

The Property Development Scheme (PDS)

The PDS replaced the older IRS and RES frameworks and is now the primary route for foreign buyers. Key features include:

No minimum purchase price requirement (though in practice, properties typically start around USD 375,000)
Buyers who invest USD 375,000 or more qualify for a Mauritian residence permit
Properties must be developed on land of at least one arpent (approximately 0.42 hectares)
Developments must include a proportion of units sold to Mauritian citizens
Facilities such as leisure amenities, landscaping, and management services are usually included

The residence permit granted under PDS is valid as long as the property is owned and is renewable indefinitely.

The Smart City Scheme (SCS)

Smart Cities are large-scale, mixed-use developments combining residential, commercial, and technology-driven spaces. Foreign buyers can purchase residential units within Smart City projects. The same USD 375,000 threshold applies for residency eligibility. Smart City developments are positioned around innovation and sustainability, attracting buyers who want a modern urban lifestyle alongside natural surroundings.

The G+2 Scheme

This scheme allows foreigners to purchase ground-floor apartments in buildings of at least three storeys. The minimum purchase price is USD 175,000. Importantly, the G+2 scheme does not automatically confer residency rights, making it more suitable for investors or those who do not require a Mauritian residence permit.

The Invest Hotel Scheme (IHS)

Under IHS, foreign buyers can purchase a hotel room or suite as a real estate asset and benefit from rental income when the unit is managed by the hotel operator. This is a more passive investment structure and suits buyers who want exposure to Mauritian real estate without full residential ownership.

What Are the Legal Steps to Buying Property in Mauritius?

How Does the Purchase Process Work?

The buying process in Mauritius follows a structured legal path:

Reservation agreement: The buyer signs a reservation form and pays a deposit, typically 2 to 5 percent of the purchase price, to secure the unit.
Preliminary sale agreement (Contrat Preliminaire de Vente): A notarised agreement setting out the full terms of sale, price, and completion timeline.
EDB approval: For foreign buyers, the Economic Development Board (EDB) of Mauritius must approve the acquisition. This is a regulatory requirement, not a discretionary one, and is usually straightforward for scheme-compliant purchases.
Deed of sale (Acte de Vente): The final transfer document is signed before a Mauritian notary. Legal title passes to the buyer at this point.
Registration and title: The deed is registered with the Registrar-General, and the buyer receives their title.

All property transactions in Mauritius must be conducted through a licensed notary. Using an independent legal adviser in addition to the notary is strongly recommended for foreign buyers.

What Taxes and Costs Apply?

What Are the Transaction Costs in Mauritius?

Buyers should budget for the following costs on top of the purchase price:

Registration duty: 5 percent of the purchase price for most residential property transactions
Notary fees: Approximately 1 to 2 percent, depending on the complexity of the transaction
EDB application fee: A fixed administrative fee payable on submission of the foreign acquisition application
Land Transfer Tax: Paid by the seller, currently set at 5 percent of the sale price
VAT: Some new-build developments attract VAT at 15 percent. Confirm whether the quoted price is VAT-inclusive before signing

There is no capital gains tax in Mauritius, which is one of the jurisdiction's most significant advantages for property investors. Rental income from Mauritian property is subject to income tax, with a flat rate of 15 percent applying to individuals.

Does Buying Property Give You Residency in Mauritius?

How Does Property-Linked Residency Work?

Purchasing property through an approved scheme at or above the USD 375,000 threshold entitles the buyer, their spouse, and dependent children to a Mauritian residence permit. This permit:

Is issued by the EDB alongside the property approval
Remains valid as long as the property is owned
Does not require the holder to live in Mauritius full-time
Can eventually lead to permanent residency after three years of continuous residence

This route is popular with retirees, digital nomads, and entrepreneurs who want a stable, low-tax base with visa-free or visa-on-arrival access to a broad range of countries.

For those exploring property options across the island, PropertyFinder.mu offers a comprehensive listing of scheme-approved developments and resale properties across Mauritius.

Are There Restrictions on Renting Out Property?

Can Foreign-Owned Property Be Rented?

Yes. Foreign owners can rent out their Mauritian property, including short-term rentals through platforms such as Airbnb. Rental income must be declared to the Mauritius Revenue Authority (MRA) and is taxed at 15 percent. Owners operating short-term rentals may also need to register with the Tourism Authority depending on the nature and scale of the rental activity.

Mauritius Property Laws: Complete Guide for Buyers