Property Types

Property Types in Mauritius: What Every Foreign Buyer Needs to Know

Mauritius offers a clearly defined range of property types, each with its own legal framework, ownership rules, and price bracket. Whether you are relocating, investing, or planning a second home, knowing which category a property falls into determines what you can legally buy, how the purchase process works, and what costs you should budget for. This guide covers every major property type available to both local and foreign buyers, so you can move forward with a clear picture.

---

Why Property Type Matters Before You Start Searching

In Mauritius, a foreign national cannot simply purchase any property on the open market. The law distinguishes between properties that are open to foreigners and those reserved for Mauritian citizens. That distinction is tied directly to the property type and the scheme under which it was developed. Getting this wrong at the start of your search wastes time and, in some cases, money spent on due diligence.

Understanding the categories also helps you compare listings accurately. A villa inside a government-approved scheme and a standalone villa outside one carry entirely different legal implications, even if they look identical in a photograph.

---

The Main Property Types Available in Mauritius

1. Integrated Resort Scheme (IRS) Properties

The IRS was the original framework introduced by the Mauritian government to allow foreign nationals to purchase freehold residential property. IRS developments are large-scale resort estates, typically featuring villas, apartments, and penthouses set within managed grounds that include amenities such as golf courses, marinas, spas, and private beach access.

Key facts:

• Minimum purchase price: USD 375,000 (subject to regulatory review).
• Foreign buyers acquire full freehold title.
• Purchasing an IRS property at or above the qualifying threshold makes the buyer eligible to apply for a Mauritian Residence Permit.
• Annual land transfer tax and registration duties apply at the point of sale.

IRS properties are among the most straightforward options for international buyers because the legal pathway is well-established and notaries are familiar with the process.

2. Real Estate Scheme (RES) Properties

The RES was introduced to allow smaller landowners — those with plots under 10 hectares — to develop and sell property to foreigners. RES properties tend to be more compact developments: smaller villa clusters, townhouses, and apartment complexes.

Key facts:

• No minimum purchase price is set by regulation, though market prices vary considerably by location.
• Foreign buyers acquire freehold title.
• Residence Permit eligibility applies when the purchase price meets the current qualifying threshold (USD 375,000 at the time of writing).
• RES developments often feel more integrated into local neighbourhoods than the larger resort estates.

3. Property Development Scheme (PDS) Properties

The PDS replaced both the IRS and RES frameworks in 2015, consolidating the rules into a single, more flexible scheme. All new developments approved after 2015 fall under the PDS. Existing IRS and RES developments retain their original classification.

Key facts:

• Minimum purchase price: USD 375,000 for Residence Permit eligibility.
• PDS developments must allocate a portion of units to Mauritian buyers, promoting social integration.
• The scheme covers villas, apartments, townhouses, and mixed-use developments.
• PDS is now the standard framework for any new foreign-eligible residential development in Mauritius.

4. Smart City Scheme (SCS) Properties

The Smart City Scheme is a newer framework designed to create self-contained, mixed-use urban developments that combine residential, commercial, and office space. Smart Cities are intended to attract businesses and skilled workers as well as residents.

Key facts:

• Foreign nationals can purchase residential units within a Smart City without a minimum price threshold for ownership (though the USD 375,000 threshold still applies for Residence Permit eligibility).
• Properties include apartments, penthouses, and villas within a planned urban environment.
• Smart City developments are typically located near commercial hubs, making them well-suited to professionals relocating for work.

5. Ground Plus Two (G+2) Apartments

In 2016, the government opened a specific category of the residential market to foreign buyers: apartments in buildings of ground floor plus at least two upper storeys (G+2), located outside the approved scheme frameworks.

Key facts:

• Foreign nationals can purchase G+2 apartments without being part of an IRS, RES, or PDS development.
• No minimum purchase price is mandated by this rule, though individual developments set their own pricing.
• These apartments do not automatically confer Residence Permit eligibility unless the purchase price meets the qualifying threshold.
• G+2 properties are common in urban centres such as Grand Baie, Tamarin, and Ebène.

6. Long-Term Leasehold Properties

Not all foreign buyers pursue freehold ownership. Long-term leasehold arrangements — typically 20 to 99 years — are available for certain properties, particularly in coastal or agricultural zones where freehold sale to foreigners is restricted.

Key facts:

• Leasehold does not confer the same ownership rights as freehold; the land reverts to the lessor at the end of the lease term.
• Leasehold properties are generally lower in entry cost but require careful legal review of the lease terms.
• This route is more common for commercial premises and some beachfront sites than for standard residential purchases.

7. Local Market Properties (Mauritian Citizens Only)

A significant portion of the Mauritian property market — standalone houses, plots of land, and non-scheme apartments — is legally restricted to Mauritian citizens and residents holding permanent residency. Foreign nationals without the appropriate status cannot purchase these properties.

Attempting to purchase local market property through a Mauritian nominee or company structure to circumvent this restriction is illegal and carries serious legal consequences.

---

How to Match Your Goals to the Right Property Type

The table below summarises the key criteria at a glance:

| Property Type | Open to Foreigners | Freehold | Residence Permit Eligible | |---|---|---|---| | IRS | Yes | Yes | Yes (at threshold) | | RES | Yes | Yes | Yes (at threshold) | | PDS | Yes | Yes | Yes (at threshold) | | Smart City | Yes | Yes | Yes (at threshold) | | G+2 Apartment | Yes | Yes | Yes (at threshold) | | Leasehold | Conditional | No | No | | Local Market | No | — | — |

---

What to Expect from the Buying Process

Regardless of property type, the purchase process in Mauritius follows a consistent sequence:

1. Offer and reservation — A reservation agreement or preliminary sale agreement is signed, typically with a deposit of 10–25% of the purchase price.
2. Due diligence — Your notary verifies title, checks for encumbrances, and confirms the property's scheme classification.
3. Board of Investment (BOI) approval — For scheme properties, the BOI must approve the foreign purchase. This is a standard step, not a discretionary one, and typically takes four to six weeks.
4. Deed of Sale — The final deed is signed before a Mauritian notary and registered with the Registrar-General. Title transfers at this point.
5. Residence Permit application — If the purchase qualifies, the buyer can apply for a Residence Permit through the Economic Development Board (EDB).

Costs at the point of sale include registration duty (currently 5% for most residential transactions), notary fees, and any applicable land transfer tax. Buyers should budget approximately 7–10% of the purchase price for transaction costs, though this varies by property type and price.

---

Using a Property Search Platform to Compare Types

A well-structured property search platform allows you to filter listings by scheme type, location, price range, and bedroom count — making it considerably easier to identify which properties are legally available to you before you invest time in viewings. Property Finder Mauritius provides listings across IRS, RES, PDS, Smart City, and G+2 categories, with scheme classification clearly indicated on each listing. This transparency is particularly useful for first-time buyers navigating the market from abroad.

---

Summary

Mauritius has a structured, well-regulated property market with clearly defined categories for foreign buyers. IRS, RES, PDS, Smart City, and G+2 properties are all legally accessible to international purchasers, each with its own characteristics, price points, and eligibility rules. Understanding which type fits your situation — before you begin your search — saves time, reduces risk, and puts you in a stronger position when it comes to negotiation and due diligence.