Buying Property in Mauritius: Full Guide

Mauritius has established itself as one of the Indian Ocean's most credible property markets for international buyers. It combines a clear legal framework, a notary-based transaction system borrowed from French civil law, and a tax regime that is genuinely competitive by European and South African standards. It is also, crucially, one of the few countries where a qualifying property purchase comes with a route to residence. This guide sets out what British, European and South African buyers actually need to know, from who can buy and under which scheme, through to costs, financing, tax once you own, and the mistakes that trip people up.

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Can foreigners buy property in Mauritius?

Not freely, but yes, through a defined set of government-approved routes. Mauritian law does not allow non-citizens to buy freehold residential property on the open market in the way a Mauritian citizen can. Instead, foreign buyers must purchase within one of the approved frameworks: the Property Development Scheme (PDS), the Smart City Scheme, apartments in G+2 buildings (ground floor plus at least two upper floors), or resale units within older IRS and RES developments that were approved under earlier legislation. Every purchase by a non-citizen requires approval from the Economic Development Board (EDB), and every transaction, regardless of scheme, is handled by a licensed Mauritian notary who checks title, prepares the deed and registers the transfer. Buying outside these routes is not a shortcut, it is simply not legally available to non-citizens, so confirming scheme eligibility is the first task, not an afterthought.

The schemes compared

Each scheme has a different purpose, a different type of property, and different implications for residence. The table below gives a working comparison.

Scheme	What it covers	Who can buy	Residence permit link
Property Development Scheme (PDS)	Integrated residential estates built by accredited developers, often with shared amenities such as pools, golf or beach clubs	Non-citizens and citizens	Purchases of USD 375,000 or more qualify the buyer, spouse and dependent children for a Mauritius residence permit, valid for as long as the property is held
Smart City Scheme	Large mixed-use townships combining residential, commercial and leisure space, built within a designated Smart City perimeter	Non-citizens and citizens	Same USD 375,000 residence permit threshold as PDS
Ground+2 (G+2) apartments	Apartments in qualifying buildings of at least ground floor plus two upper floors	Non-citizens and citizens	No automatic residence permit link, minimum prices vary and should be confirmed with the notary or EDB
Resale units in older IRS/RES developments	Existing properties built under the earlier Integrated Resort Scheme and Real Estate Scheme, now superseded by PDS for new developments	Non-citizens and citizens	Residence permit eligibility depends on the purchase price meeting the current threshold, confirm with your notary

EDB approval applies to all of these routes for non-citizen buyers. The developer or the seller's notary typically prepares and submits this application, but the buyer must supply identity documents and proof of the source of funds. For a full rundown of the documents you will be asked for, see our guide to required legal documentation for buying property in Mauritius.

Residence through property, and how it differs from other permits

Buying a qualifying property of USD 375,000 or more under the PDS or Smart City Scheme grants the buyer, their spouse and dependent children a Mauritius residence permit, valid for as long as the property is held. This is a residence permit, not a permanent residency and not citizenship, and it lapses if the property is sold.

It is worth distinguishing this from two other routes that sometimes get conflated with property purchase:

• Occupation Permit (Investor): requires a minimum initial investment of USD 100,000 into a qualifying business activity, not property. It is a separate pathway for people setting up or investing in a Mauritian company.
• Occupation Permit (Professional): available to those taking up employment in Mauritius with a minimum basic salary of MUR 50,000 per month.

Both Occupation Permits are valid for ten years and renewable, and some long-term permit holders may later become eligible to apply for a Permanent Residence Permit, subject to conditions set by the authorities at the time. Property-linked residence permits and Occupation Permits run on different rules, so if your goal is long-term relocation rather than simply holding an asset, it is worth discussing which route actually fits your circumstances before you commit to a purchase.

The buying process, step by step

1. Confirm the scheme. Before you fall in love with a listing, confirm it genuinely sits within PDS, Smart City, G+2, or an eligible IRS/RES resale. Not every property marketed to foreign buyers is correctly classified, so ask the agent or developer directly and verify with the EDB where in doubt.
2. Shortlist and view. Narrow your search by location, budget and lifestyle. Many buyers start remotely, using verified listings and video walkthroughs, then travel for an in-person viewing before committing. Browse current properties for sale to see what is currently available across approved schemes.
3. Sign a reservation agreement. This takes the property off the market and usually involves a holding deposit. The amount varies by developer and should be confirmed in writing before you pay anything.
4. Due diligence. Your notary verifies title, checks for encumbrances or disputes, and confirms the developer or seller's scheme approval. This is the point to also instruct an independent legal adviser if you want a second set of eyes separate from the notary handling the transaction.
5. Sign the preliminary agreement (Contrat Préliminaire de Vente). This is a legally binding contract setting out price, payment schedule and conditions precedent such as EDB approval. A deposit is paid at this stage, held by the notary. Read the withdrawal clauses carefully, since they determine what happens to your deposit if either party pulls out.
6. EDB approval. For non-citizen purchases, the notary submits the application to the Economic Development Board. Processing takes a number of weeks, your notary can confirm the current expected timeline.
7. Sign the Deed of Sale (Acte de Vente). Signed before the notary, this transfers legal ownership. The balance of the purchase price is paid at this point, along with registration duty and notary fees.
8. Registration. The notary registers the deed, at which point you are the legal owner on record.
9. Apply for your residence permit, if applicable. If your purchase meets the USD 375,000 threshold under PDS or Smart City, your notary can support the residence permit application once the deed is registered.

For a more detailed walk-through of the legal mechanics, including how Mauritian notarial practice differs from UK or South African conveyancing, see our dedicated article on the legal process for buying property in Mauritius.

Costs to budget for

The purchase price is only part of the total outlay. Figures for each of the items below change periodically and vary by scheme, development and transaction value, so treat none of the following as fixed, your notary, the EDB or the developer will confirm the exact amounts that apply to your purchase:

• Registration duty, payable on the purchase price at the time the deed is registered.
• Notary fees, calculated on a regulated sliding scale based on transaction value.
• EDB application fee, a processing charge for foreign buyer authorisation.
• Agent commission, the split between buyer and seller depends on the agency agreement in place.
• Independent legal advice, if you engage a lawyer separate from the transaction notary.
• Municipal (local authority) rates where they apply and, in managed estates, syndic or body corporate charges covering shared facilities, security and grounds maintenance.
• Insurance, typically required for the building and sometimes arranged through the development's management company.

Ask for a full written cost breakdown before you sign a reservation agreement, and get any developer promises about absorbed fees or duties confirmed in writing.

Financing your purchase

Several Mauritian banks offer mortgage products to non-resident buyers, and some can lend in USD or EUR to reduce currency risk. Loan-to-value ratios for non-citizens are generally lower than for residents, and exact terms, rates and the proportion a bank will lend vary by institution and by the applicant's financial profile, so these should be confirmed directly with the lender rather than assumed from general guidance. Expect to provide proof of income, bank statements and clear source-of-funds documentation, banks take this seriously on inbound international transfers. Many developers also offer staged payment plans for off-plan purchases, which can ease the cash flow burden compared with financing the full amount upfront. Our buying cost calculator can help you estimate registration duty, notary fees and total purchase costs before you start shortlisting.

Taxes once you own

Mauritius remains genuinely tax-efficient compared with most European and South African markets. There is no capital gains tax on the sale of property and no inheritance tax. Personal income tax, which applies to rental income earned in Mauritius, is progressive: 0% on the first MUR 500,000 of annual income, 10% on the portion between MUR 500,001 and MUR 1,000,000, 20% on the portion between MUR 1,000,001 and MUR 12,000,000, and 35% above MUR 12,000,000. If you hold property through a company, corporate tax is a flat 15%. Municipal (local authority) rates may apply depending on where the property is, and your notary can confirm the current position for your specific property. For a fuller treatment of how ownership structure affects your tax position, see our guide to the legal and tax implications of buying property in Mauritius.

Choosing where to buy

Location drives lifestyle, rental demand and resale value more than almost any other factor. The north, anchored by Grand Baie, is the most cosmopolitan and tourist-facing corridor, with restaurants, marinas and strong short-term rental demand. The west coast, running from Tamarin through Flic en Flac, suits buyers who want a quieter, more residential feel with easy access to surf, mountains and a growing expat community. The east and south offer more seclusion and larger estate developments, while the central plateau around Moka appeals to families and professionals who want proximity to international schools and business parks. Explore our area guides for Grand Baie, Tamarin and Flic en Flac, or browse the full set of area guides to compare the island's coastal corridors before you shortlist properties.

Common mistakes to avoid

• Not verifying scheme eligibility before making an offer. A property can be marketed to foreign buyers without being correctly structured for one. Confirm the scheme and EDB status before signing anything.
• Relying only on the transaction notary. In Mauritius it is common for one notary to act for both buyer and seller. That notary still has a duty to verify title properly, but if you want independent legal advice acting solely in your interest, you will need to instruct it separately.
• Underestimating total transaction costs. Registration duty, notary fees, EDB charges and ongoing charges add meaningfully to the purchase price. Get a full written breakdown early, not at the deed-signing stage.
• Using outdated figures found online. Thresholds, fees and duties are reviewed periodically. Always confirm current amounts with your notary, the EDB or the developer rather than relying on older articles or forum posts.
• Skipping a physical inspection. Virtual tours and remote due diligence are useful starting points, but inspect the property in person before signing the final deed wherever possible.
• Confusing a residence permit with permanent residency or citizenship. The property-linked permit lasts only as long as you hold the qualifying property, it is a distinct status from a Permanent Residence Permit or citizenship.
• Not planning for the source-of-funds requirement. Banks and notaries require clear documentation of where your purchase funds originate. Gather payslips, audited accounts or bank statements early to avoid delays.

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Frequently asked questions

Can a foreigner buy any property in Mauritius?

No. Non-citizens can only buy within approved frameworks: the PDS, the Smart City Scheme, G+2 apartments, or eligible resale units in older IRS/RES developments. Every purchase by a non-citizen requires EDB approval, and buying outside these routes is not legally available to foreign nationals.

Does buying property in Mauritius give me residency?

It can give you a residence permit, not permanent residency. A qualifying purchase of USD 375,000 or more under the PDS or Smart City Scheme entitles you, your spouse and dependent children to a Mauritius residence permit valid for as long as you hold the property. This is separate from Occupation Permits for investors or professionals, and separate from the Permanent Residence Permit that some long-term permit holders may later qualify for.

Do I need to be physically present in Mauritius to buy?

No. Much of the process, from shortlisting to signing the preliminary agreement, can be done remotely, typically by granting a power of attorney so the paperwork can proceed on your behalf. That said, inspecting the property in person before the final deed is strongly advisable.

Who handles the legal side of the transaction?

A licensed Mauritian notary handles every property transaction. The notary verifies title, prepares the Deed of Sale and registers the transfer. You can also engage an independent legal adviser alongside the notary if you want a separate review of the documentation.

What taxes will I pay as a property owner in Mauritius?

There is no capital gains tax and no inheritance tax. Rental income is taxed on a progressive scale, from 0% on the first MUR 500,000 up to 35% on income above MUR 12,000,000. If you hold the property through a company, corporate tax is a flat 15%. Municipal rates may also apply depending on location, and your notary can confirm the current position.

Can I get a mortgage as a non-resident?

Yes, several Mauritian banks lend to non-citizens, sometimes in USD or EUR. Loan-to-value ratios for non-residents are typically lower than for residents, and exact terms vary by bank and by applicant, so confirm current lending criteria directly with the institution.

How long does the whole process take?

Timelines vary considerably depending on the scheme, whether the property is off-plan or completed, and how quickly EDB approval and financing are arranged. Your notary and the developer are best placed to give you a realistic timeline for your specific purchase.

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Buying property in Mauritius rewards buyers who take the process step by step: confirm the scheme, engage the right professionals early, and budget realistically for costs beyond the purchase price. If you would like to discuss a specific scheme, area or property, get in touch with our team, or start browsing current listings on our buying pages.