Buying Property in Mauritius as a Foreigner: The 2026 Guide

Published on: June 9, 2026

Quick answer: Foreigners can buy property in Mauritius only inside government-approved frameworks, chiefly the Property Development Scheme (PDS), plus IRS, RES, Smart City, G+2, and the Invest Hotel Scheme, and as of the Finance Act 2025 this scheme-only rule is absolute. Invest USD 375,000 or more in a qualifying unit and you become eligible for a residence permit covering your spouse and children under 24, valid as long as you keep ownership. The tax case is the magnet: a flat 15% income tax for residents, no capital gains tax on resale of scheme property, and no inheritance or wealth tax. The key timing detail is 1 July 2026, when registration duty and land transfer tax for non-citizens rises from 5% to 10%, deals registered before that date are generally treated at 5%.

Mauritius has quietly become one of the most popular bases for internationally mobile families, and the appeal is easy to understand. It pairs a year-round Indian Ocean lifestyle with a bilingual English and French legal system, a stable democracy, a flat 15% tax rate, and no inheritance or capital gains tax on most property. For a high-net-worth buyer weighing a second home that also doubles as a residency play, few jurisdictions offer that combination so cleanly.

This guide explains exactly how foreigners buy real estate in Mauritius in 2026, which acquisition schemes you can use, how the USD 375,000 residency threshold works, and the one tax change taking effect on 1 July 2026 that every buyer should understand before signing.

Can foreigners buy property in Mauritius?

Yes, but only inside government-approved frameworks. Foreigners cannot freely buy undeveloped land or ordinary freehold homes on the open market. Acquisition is channelled through a defined set of schemes administered by the Economic Development Board (EDB), and as of the Finance Act 2025 this scheme-only rule is now absolute. A short-lived provision that let permit holders buy outside the schemes above USD 500,000 has been abolished, so the approved-development route is the only path.

Within those schemes, ownership is generally freehold, and you can resell to either Mauritian citizens or other non-citizens, subject to EDB clearance. You can hold the property personally or through a company, trust, or foundation.

The acquisition schemes, explained

Most buyers never start by choosing a scheme. They choose a development they like, and the scheme follows from that. Still, it helps to know what each one means.

The Property Development Scheme (PDS) is the modern workhorse. It replaced the older IRS and RES frameworks and covers mixed residential developments built for sale to non-citizens, with shared amenities and an owners' management service. Any unit purchased at USD 375,000 or above carries a residence permit.

The Integrated Resort Scheme (IRS) was the original luxury framework: large resort-style estates with villas, golf, marinas, and spas. No new IRS projects have been approved since 2015, but existing developments still trade and resell.

The Real Estate Scheme (RES) covered smaller developments under ten hectares. Like IRS, it has effectively been folded into PDS for new stock.

The Smart City Scheme (SCS) funds large mixed-use developments combining residential, commercial, and tech-enabled infrastructure. Its residency threshold was reduced from USD 500,000 to USD 375,000 to bring it in line with PDS. Permit holders can also acquire a serviced land plot of up to 2,100 square metres inside a Smart City to build their own home.

There is also the Ground+2 (G+2) route, which lets non-citizens buy apartments in buildings of at least two floors above ground, and the Invest Hotel Scheme (IHS) for hotel-room style investments. The same USD 375,000 figure recurs as the residency line.

Residency by investment: the USD 375,000 rule

This is the part that matters most to relocating buyers. Invest USD 375,000 or more (or the equivalent in any freely convertible currency) in qualifying residential property under an approved scheme, and you become eligible for a residence permit. The permit extends to your spouse and to children under 24, and it remains valid as long as you keep ownership. Holders are also exempt from the usual occupation or work permit requirement to live and invest in Mauritius.

Buy below USD 375,000 and you may still be able to own a qualifying unit, but ownership alone will not create a right to reside. The threshold is the residency line, not the ownership line.

For retirees who do not want to buy at that level, a separate Retired Non-Citizen Residence Permit exists, with its own income transfer conditions rather than a property purchase.

The tax case for Mauritius

The fiscal story is the real magnet, and it is genuinely strong:

• A flat 15% personal income tax for tax residents (those present 183+ days a year).
• No capital gains tax on the resale of scheme property.
• No inheritance, estate, or death tax.
• No wealth tax and no restriction on repatriating sale or rental proceeds.
• Prime rental yields commonly cited in the 6% to 10% range in sought-after coastal areas.

For a globally mobile owner, the absence of capital gains and inheritance tax is the structural advantage. It lets a property appreciate and pass on without the layers of taxation common in Europe.

The 1 July 2026 change you need to know

Here is the timely detail. The 2025 to 2026 national budget raised the registration duty and land transfer tax for non-citizens from 5% to 10% on property acquired under any EDB scheme (PDS, IRS, RES, Smart City, IHS, and qualifying G+2 apartments). On resale, land transfer tax is set at 10% of the sale price or 30% of the realised capital gain, whichever is higher.

The effective date in the budget text is 1 July 2026. Transactions registered before that date are generally treated at the old 5% rate, regardless of when a reservation contract was signed. In practice this means buyers currently in the pipeline have a real financial reason to complete and register before the deadline, and anyone signing afterward should price the higher duty into the deal. Because application has not been uniformly confirmed by every operator at the time of writing, confirm the exact rate with your notary on the day of signing.

Two more recent rules affect mechanics rather than cost. Since December 2024, non-citizens buying scheme property must settle 85% of the price in Mauritian rupees and the remaining 15% in foreign currency or rupees. And, as noted, the off-scheme buying window has been closed entirely.

The buying process and costs

The transaction looks familiar to anyone who has bought in a civil-law country. You reserve the unit, conduct due diligence on the development's EDB approval, and complete before a notary, who handles registration and the land registry publicity. Budget for registration duty (the 5% or 10% figure above depending on timing), notary fees, and any developer or syndic charges. EDB clearance is required throughout, which is one reason most foreign buyers work with a local notary and an agent who specialises in scheme property from the outset.

Where foreigners buy

The established expatriate corridor runs along the north and west coasts. Grand Baie in the north is the social and commercial hub, with the surrounding Pereybère and Cap Malheureux popular for villas. On the west, Tamarin, Black River (Rivière Noire), and Bel Ombre draw families and water-sports buyers, while Smart City developments such as those around the central plateau and the east coast appeal to investors who want new-build stock with rental management built in.

Frequently Asked Questions

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

USD 375,000 or the equivalent in a freely convertible currency, in a qualifying unit under an approved scheme.

Can I buy property in Mauritius without a scheme?

No. As of the Finance Act 2025, non-citizens can only acquire residential property inside approved EDB schemes such as PDS, IRS, RES, Smart City, IHS, or qualifying G+2 apartments.

Does Mauritius have capital gains or inheritance tax?

No capital gains tax applies on the resale of scheme property, and there is no inheritance or estate tax. A 15% flat income tax applies to residents.

What changes on 1 July 2026?

Registration duty and land transfer tax for non-citizens rises from 5% to 10% on scheme acquisitions. Deals registered before that date are generally treated at 5%.

Does buying make me a tax resident automatically?

No. Tax residency generally requires physical presence of 183 or more days per year. Owning property and holding a residence permit are separate from tax residency.

Weighing Mauritius against other tax-led island bases? JanusHermes tracks residency thresholds and tax rules across 50+ countries, so you can compare Mauritius like-for-like. Explore our Country Intelligence tool, and read our companion guide on zero-tax Caribbean property.

This guide is for general information and reflects rules as understood in mid-2026. It is not legal, tax, or investment advice. Thresholds and duties can change in any Finance Act, so confirm the current position with a Mauritian notary and a qualified tax adviser before committing.

A note on the numbers: where no source is named, the market figures in this article (prices, yields, costs) are indicative estimates compiled from publicly available market data and industry reporting at the time of writing. Markets move and rules change, so treat them as a starting point and verify current figures with official sources before acting on them.