Jun 9, 2026Mauritius

Can Foreigners Own Property in Mauritius? The 2026 Legal Guide

Yes, foreigners can own freehold property in Mauritius, but only within specific government-approved frameworks. Outside those frameworks, the Non-Citizens (Property Restriction) Act 1975 makes it a criminal offence for a non-citizen to acquire, hold, or lease property in Mauritius without prior authorisation.

The Legal Foundation: Non-Citizens (Property Restriction) Act 1975

The Non-Citizens (Property Restriction) Act 1975 (Act 22 of 1975, enacted 12 July 1975) is the primary statute governing foreign property ownership in Mauritius. It prohibits non-citizens from acquiring, holding, or leasing immovable property without prior approval. Historically that approval came from the Prime Minister's Office; today it is administered by the Economic Development Board (EDB) of Mauritius, the body responsible for managing all approved foreign acquisition schemes.

The Act has been amended multiple times, and its practical effect in 2026 is this: a foreign national wishing to buy residential property in Mauritius may only do so through one of five EDB-approved scheme frameworks, or through the G+2 open-market route for qualifying apartments. A purchase completed outside those frameworks is not just legally precarious, it may be void and could attract criminal liability.

What Changed with the Finance Act 2025

The 2025 Finance Act removed a route that had briefly existed since December 2023: non-citizens holding a valid Mauritian residence permit could previously purchase residential property outside the approved schemes if the value exceeded USD 500,000. That pathway was abolished. From the date of the Finance Act 2025, only the five scheme frameworks or the G+2 route are available to foreign buyers, regardless of permit status.

The Five Approved Schemes

IRS (Integrated Resort Scheme, 2002)

The first framework opened to foreign buyers. IRS projects are luxury resort-style developments on land of at least 10 hectares, often including golf courses, beach clubs, and hotel-managed services. The minimum purchase price is USD 375,000. No new IRS project approvals have been issued since 2015, but existing IRS estates continue to operate, and secondary market transactions remain active. Examples include Anahita on the east coast and Heritage Villas Valriche in the south-west.

RES (Real Estate Scheme, 2007)

Introduced for smaller luxury developments under 10 hectares that did not meet the IRS land threshold. RES has no minimum purchase price, but the USD 375,000 threshold still applies for residence permit eligibility. No new RES approvals have been issued since 2015. Existing RES stock continues to be bought and sold on the secondary market.

PDS (Property Development Scheme, 2015)

The PDS replaced both the IRS and RES for new project approvals. It is now the most common framework foreign buyers encounter when looking at new-build developments. PDS projects cover villas, townhouses, apartments, and serviced plots, and must include a social contribution component addressing cultural, environmental, or community needs. There is no minimum purchase price, but the USD 375,000 residence permit threshold applies. Under PDS, the buyer's spouse, children under 24, and parents also qualify for a residence permit once the threshold is met.

Smart City Scheme (SCS, 2015)

The broadest scheme in scope, covering entire planned urban developments certified as Smart Cities by the EDB. Foreign buyers can acquire residential units, commercial property, and serviced residential plots within a certified Smart City. The USD 375,000 residence threshold applies to residential acquisitions. Active Smart City developments include Moka (developed by ER Property/ENL Group), Beau Plan (Novaterra), Cap Tamarin (Trimetys), and Mont Choisy Smart City. Note: the Finance Act 2025 removed several tax incentives previously granted to Smart City developers, including exemptions from land conversion tax and registration fees at the developer level. Smart City projects certified before 5 June 2025 retain transitional benefits; new certificates do not.

G+2 (Ground+2, 2016)

A separate route from the four scheme frameworks. G+2 allows foreigners to buy apartments in any building with at least two floors above ground level, anywhere in Mauritius, provided the unit meets EDB requirements for foreign acquisition. The minimum price is MUR 6 million (approximately USD 130,000 to 140,000 at mid-2026 rates). The USD 375,000 threshold still applies for residence permit eligibility. Being in a tall building alone is not sufficient: the unit, the building, and the documentation must each satisfy the G+2 requirements, which the notary is required to verify before proceeding.

What Foreigners Cannot Buy

Foreigners cannot buy:

- Freehold land outside an approved scheme

- Agricultural land (with very limited exceptions requiring approval)

- Residential property outside the five frameworks listed above (the USD 500,000 outside-scheme route was abolished by the Finance Act 2025)

- Any immovable property without a notarised transaction processed through the EDB framework

The EDB Approval Process

For transactions within the four scheme frameworks (IRS, RES, PDS, SCS), the EDB approval is built into the developer's scheme authorisation. The buyer does not individually apply for a new EDB authorisation; instead, they purchase within a pre-approved development. The notary verifies scheme eligibility and EDB compliance before the deed is executed.

For G+2 transactions, the individual unit must be confirmed as eligible. The notary is responsible for this verification. Required documents typically include a certified passport copy, a presale agreement, a valuation report, proof of funds from a financial institution, and KYC documentation for both buyer and seller.

The notary's role in Mauritius is legally mandatory for all property transfers. No deed of sale can be registered without a Mauritian notary's authentication. The notary does not represent either party exclusively; they are a neutral public officer. It is standard practice for buyers, particularly foreigners, to additionally retain an independent lawyer or advocate for their own representation.

The 85/15 Payment Rule (Since 13 December 2024)

Since 13 December 2024, all foreign acquisitions under IRS, RES, PDS, SCS, and IHS must follow a split payment structure:

- 85 percent of the purchase price must be paid in Mauritian rupees (MUR) to the developer, after the buyer has transferred funds from abroad in hard convertible currency (USD, EUR, GBP, or equivalent)

- 15 percent may be paid in either MUR or foreign currency

Registration duty is paid in foreign currency at the time of deed registration. The notary manages the currency split. This rule applies to new acquisitions. Secondary market transactions outside the schemes are unaffected.

The USD 375,000 Threshold and the Residence Permit

A foreign buyer who acquires a qualifying residential property for a price equal to or exceeding USD 375,000 (or the equivalent in any hard convertible currency) is automatically eligible for a Mauritian residence permit. The permit is valid for as long as the buyer continues to hold the property.

The permit covers:

- The buyer

- The buyer's spouse

- Dependent children under 24

- Under PDS, also the buyer's parents

The threshold applies equally to IRS, RES, PDS, SCS, and qualifying G+2 acquisitions. Buying below USD 375,000 within a qualifying scheme is legal, but does not confer residence rights. The buyer may occupy the property up to six months per year as a visitor.

Note: a residence permit and Mauritian tax residency are two different statuses. Holding a residence permit does not automatically make a buyer a Mauritian tax resident. Tax residency is determined by physical presence and separate criteria.

Costs: Registration Duty and Other Taxes

As of 1 July 2026, the Finance Act 2025 raised registration duty for non-citizens purchasing under IRS, RES, PDS, SCS, IHS, or qualifying G+2 developments from 5 percent to 10 percent. The same rate applies to land transfer tax on resales. Buyers who registered their deed before 1 July 2026 are subject to the prior 5 percent rate; deeds registered on or after that date attract 10 percent regardless of when the reservation contract was signed.

Other standard costs:

- Notary fees: approximately 1 to 1.5 percent, regulated by the Mauritius Notaries Act

- Agent commission: typically 1 to 2 percent (negotiable, often paid by the seller)

- Annual ground rent or maintenance fees: project-dependent, set by each developer

Mauritius has no capital gains tax and no inheritance tax. These features have not changed as of the Finance Act 2025, despite early budget-speech speculation. Rental income is subject to income tax at the standard flat rate, currently 15 percent.

Buying on the Secondary Market

Resale of IRS, RES, PDS, and Smart City units is permitted to both citizens and non-citizens, subject to EDB clearance. The title chain must be verified by the notary, and the buyer is subject to the same registration duty as a new-build purchase. A foreign buyer purchasing a resale unit within an approved scheme retains the same residence permit eligibility as a new-build buyer at the same price point.

The Disposal Rule (From 2022)

Foreigners who wish to sell a property purchased under an approved scheme must also obtain prior EDB approval before completing the transfer. This disposal-authorisation requirement was introduced to ensure that transactions involving non-citizens at both ends of a sale are properly recorded and approved.

Practical Checklist Before You Commit

1. Confirm the development is in an active EDB-approved scheme by checking edbmauritius.org

2. Confirm the specific phase or unit you are buying is covered by that approval

3. Retain a Mauritian notary and, separately, an independent legal adviser

4. Verify that the developer holds a valid GFA (Garantie Financière d'Achèvement) from a licensed bank or insurer if buying off-plan

5. Confirm the applicable registration duty rate with the notary at the time of signing

6. Transfer purchase funds from abroad in hard convertible currency before completing the 85/15 payment split

Confirming that a scheme carries valid EDB approval and that the developer can deliver clear title is the core of a safe Mauritius purchase. Bektu publishes verified developer records to support that diligence.

Sources

- Non-Citizens (Property Restriction) Act | Department of Home Affairs Mauritius

- Mauritius Property Schemes Compared: PDS, IRS, RES, Smart City and G+2 Explained | Novaterra

- Finance Bill 2025/2026: Mauritius Changes in Taxation | DECORDIER Immobilier

- Mauritius 2025-26 Budget: Tax and Residence Permits for Foreigners | Magellan

- EDB Mauritius Guidelines for Buyers of Residential Property (Jan. 2025)

- New Rules for Foreign Property Investment in Mauritius | PropertyFinder

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