Buyer's Guide

Buying property
in Mauritius

A plain-English guide to property ownership in Mauritius for foreign nationals. From choosing the right scheme to signing the deed.

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No Capital Gains Tax
No Inheritance Tax
Flat 15% Income Tax
Permanent Residency Available
Full Repatriation of Funds

The buying process, step by step

01

Choose your route

Foreign nationals can buy through IRS (Integrated Resort Scheme), PDS (Property Development Scheme), RES (Real Estate Scheme), or Smart City Scheme. Each has different minimum prices, locations, and benefits.

02

Appoint a notary

All property transactions in Mauritius must be handled by a licensed Mauritian notary (notaire). Your agent can recommend trusted partners. Legal fees are typically 1-2% of the purchase price.

03

Sign a Preliminary Agreement

A Promise to Sell (Contrat Préliminaire) is signed by both parties. A deposit of 5-10% is paid. This is legally binding and sets out all conditions of the sale.

04

Due diligence period

Typically 30-60 days for title search, land registry verification, planning permission checks, and any outstanding charges on the property.

05

Obtain Board of Investment approval

Non-citizens purchasing under IRS/PDS schemes must receive BOI approval. Your notary handles this. Processing takes 4-6 weeks.

06

Final deed and payment

The final Deed of Sale (Acte de Vente) is signed before the notary. Funds transfer via bank. You receive the Title Deed. Congratulations — you own property in Mauritius!

Ownership schemes compared

SchemeMin. PriceResidencyLocationsProperty Types
IRS€375,000Yes (if purchase ≥ USD 375K)Designated coastal resortsVillas, apartments
PDSNo minimumYes (if purchase ≥ USD 375K)Mixed urban/coastalAll property types
Smart CityNo minimumYes + work permitDesignated smart citiesResidential + commercial

Schemes and minimum prices can change. Always verify current requirements with the Board of Investment (BOI) or a qualified Mauritian notary before proceeding.

Typical buying costs

Registration Duty

For IRS/PDS/Smart City purchases

5% of purchase price

Notary Fees

Scales with price

1.0–1.5%

Land Transfer Tax

For approved IRS/PDS schemes

Exempt

Stamp Duty

On deeds

~0.5%

Agent Commission

Typically paid by seller

2–3%

BOI Application Fee

One-time, for non-citizen approval

MUR 10,000–25,000

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