Can Foreigners Buy
Property in Mauritius?

No — they only target first sales under IRS/RES/PDS/IHS/SCS. Resales between individuals and apartments in Ground+2 buildings are exempt: for a G+2 apartment from MUR 6M, you buy free of the 85/15 split and the own-funds floor — a genuine angle for apartment budgets. Source: EDB FAQ, February 2025.

Yes — in full freehold ownership, within government-approved schemes: IRS, RES, PDS, Smart City, and apartments in ground-plus-two (G+2) buildings from MUR 6 million. Since the Finance Act 2025, non-citizens can no longer buy residential property outside these approved schemes. Every acquisition is authorised by the Economic Development Board (EDB).

Purchase a residential property of at least USD 375,000 in an EDB-approved scheme (IRS, RES, PDS, Smart City, or qualifying G+2 apartment) and you receive a residence permit for as long as you own the property. It covers your spouse and dependent children, and there is no minimum stay requirement to keep it.

They are the legal frameworks under which non-citizens buy in Mauritius. IRS covers the original large resort estates with golf and hotel services; RES covers smaller boutique developments; PDS is the current framework for luxury villa and apartment developments; Smart City covers mixed-use live-work-play cities. All grant eligibility to the USD 375,000 residence permit.

Yes. Outside the resort schemes, non-citizens may buy apartments in buildings of at least ground plus two floors (G+2) with a minimum price of MUR 6 million. If the apartment purchase reaches USD 375,000, it also qualifies for the residence permit.

The buyer pays registration duty: 5% of the price. The Finance Act 2025 had scheduled an increase to 10% from 1 July 2026, but the Finance Bill 2026 repealed it — the 5% rate is maintained. Notary fees follow a sliding scale of roughly 0.5–2%. There is no annual property tax, no wealth tax and no council tax on residential property.

No. Mauritius levies no capital gains tax on individuals. A land transfer tax of 5% of the sale price is paid by the seller on resale — the planned increase to 10% was reversed by the Finance Bill 2026. The 30%-of-gain levy proposed in the 2025–26 Budget was not enacted in the final Finance Act — Mauritius remains a capital-gains-tax-free jurisdiction.

Personal income tax is progressive with low bands — 0%, 10% and 20% for most income levels, plus a contribution on very high incomes. There is no wealth tax, no inheritance or estate duty, and dividends from Mauritian resident companies are tax-free. Mauritius has over 45 double-taxation treaties, including with France, the UK, South Africa and India.

Yes. Unlike many island markets, Mauritian banks lend to non-resident buyers, typically up to around 60–70% of the property value, in MUR, EUR or USD. International private-banking financing is also common. We introduce qualified buyers to lending partners and compare structures before any commitment.

Yes — with one little-known rule: within IRS/RES/PDS estates, rentals must go through the estate company or the licensed manager it has appointed and declared to the EDB. This official channel secures income, upkeep and compliance. Rental income is taxed at the individuals' progressive bands (0/10/20%), and many owners combine part-year personal use with managed rental the rest.

Yes — the permit extends to your spouse or partner and dependent children. Parents can also be included under conditions. Rules on dependents are periodically adjusted (the Finance Act 2025 revised several categories), so we confirm the current position for each family before the application.

Yes. Indian nationals — like South African, French, British or any other non-citizens — buy through the same EDB-approved schemes, in full freehold, with the same USD 375,000 residency threshold. One practical note for Indian buyers: under the RBI's Liberalised Remittance Scheme, each family member can remit up to USD 250,000 per financial year, so couples commonly combine allowances or phase payments on an off-plan schedule. Mauritius is a direct flight from Mumbai and home to a large Indo-Mauritian community.

Yes — two routes. Buyers aged 50+ can acquire a unit (or life rights) in an EDB-approved Senior Living residence with no minimum price, and apply for a residence permit valid while they own or occupy the unit — spouse included. Alternatively, the Retired Non-Citizen permit requires no purchase at all: evidence of USD 2,000 per month (USD 24,000 per year) transferred to a Mauritian bank account. Many clients start with the income-based permit, rent for a year, then buy.

Yes — under the rules communicated by the EDB, a qualifying residential property can be acquired by several non-citizens, each holding a legal share, and each co-owner whose investment reaches USD 375,000 is eligible to apply for residency. Because this route is assessed project by project, we validate the structure directly with the EDB before any commitment. It suits families or partners sharing a large villa while each securing their own permit.

No. There is no minimum stay requirement to keep the property-linked residence permit — it remains valid for as long as you own the property. The 183-day threshold only matters if you choose to become a tax resident of Mauritius.

For a completed property, plan roughly 6–10 weeks from reservation to deed: reservation agreement, EDB application and KYC, then the deed of sale before a Mauritian notary. Off-plan purchases follow the construction schedule with staged payments (VEFA), and the residence permit is processed alongside.

It depends on your life: the North (Grand Baie, Mont Choisy) is the most vibrant and liquid; the West (Tamarin, Black River) has surf, sunsets and Le Morne views; the East (Beau Champ, Anahita) is the lagoon-and-golf resort coast; the South (Bel Ombre) is wilder and more exclusive. The strongest estates include Anahita, One&Only Le Saint Géran, Mont Choisy, Azuri, Heritage Villas Valriche and Harmonie.

From the live GADAIT portfolio (August 2026): 292 residences for sale island-wide, from about €176,000 for north-east apartments to €12.9M at the top of the market, with a median asking price around €1.4M. By area: Grand Baie starts near €215,000 (median ≈€744,000), Tamarin near €306,000 (median ≈€1.65M), while Rivière Noire and Beau Champ/Anahita medians sit around €2.4M. Close to 40% of the portfolio is under €1M, so the USD 375,000 residency threshold is reachable in most areas.

The fundamentals remain strong: structural scarcity inside approved estates, steady residency-driven demand, freehold title, no capital gains, wealth or inheritance tax, and rental management infrastructure. Even better: the planned doubling of acquisition duty and land transfer tax to 10% (July 2026) was repealed by the Finance Bill 2026 — both remain at 5%. Entry pricing and estate selection remain the real performance drivers. Well-bought assets in established estates (Anahita, Rivière Noire, Bel Ombre) remain resilient; overpaying in weak developments is now punished harder.

They answer different briefs. Mauritius offers a residence permit from USD 375,000, freehold in approved schemes, a gentle progressive tax system with no capital gains or inheritance tax, and an island family life with French and international schools. Dubai offers a 10-year Golden Visa from AED 2 million, 0% personal income tax and a global business hub at city pace. Families choosing a primary relocation often prefer Mauritius; investors optimising for zero income tax and business connectivity often prefer Dubai — and many of our clients ultimately hold both.