In practice, no — a non-citizen can no longer freely buy any property in Mauritius. Since the 2025-2026 budget, foreign acquisition outside an approved scheme (PDS, IRS, RES or a Smart City project) is no longer permitted, with one distinct exception: the G+2 route, which lets a non-citizen buy an apartment in a building of at least ground-plus-two floors, subject to a minimum price of MUR 6 million. Note that PDS has in practice absorbed and replaced IRS and RES — all three names are still used commercially, but PDS (Property Development Scheme) is the current reference regime. Confirm the exact status of any specific project with a Mauritian notary before committing.
The scheme requirement, and the G+2 exception
Foreign ownership of Mauritian real estate is channelled through government-approved schemes. A non-citizen buys within a PDS, IRS or RES development, or within a Smart City project — structures designed precisely to allow, and regulate, foreign acquisition. Following the 2025-2026 budget, acquisition by a non-citizen outside these approved frameworks is no longer permitted, closing routes that some buyers previously assumed existed.
The one distinct exception is the G+2 route. It allows a non-citizen to acquire an apartment in a residential building of at least two floors above ground level (hence 'ground + 2'), subject to a minimum acquisition price of MUR 6 million. Crucially, G+2 is a property-access route, not a residence route: buying under it does not, by itself, confer the residence permit that a USD 375,000 scheme purchase does (covered in our residency question). Treat G+2 and residence-by-investment as two separate questions.
PDS, IRS, RES: why the labels overlap
The alphabet soup causes real confusion. IRS (Integrated Resort Scheme) and RES (Real Estate Scheme) were the original foreign-ownership frameworks. They have since been superseded by the PDS (Property Development Scheme), which harmonised and replaced them as the single current regime for new developments. Existing IRS and RES estates still exist and are still marketed under those names, and agents continue to use all three terms interchangeably — but for a new purchase, the operative regime is almost always PDS.
The practical implication for a buyer is to look past the marketing label to the legal reality: which scheme actually governs the title, what it permits, and what obligations (minimum price, occupancy, resale) attach to it. A villa sold as 'IRS-style' may in fact be a PDS unit with different rules. Because the framework was tightened in 2025-2026, verify the current, specific legal status of the exact unit with a Mauritian notary — do not rely on the brochure term alone.
Sources
Primary and expert sources behind this answer:
- Economic Development Board (EDB) Mauritius — Acquisition of Immovable Property by Non-Citizens & Residence Permit guidelines ↗
- Government of Mauritius — Finance (Miscellaneous Provisions) Act 2025 / Budget & Finance Bill 2025-2026 ↗
This page is general information, not legal or tax advice. Mauritian property, residence, succession and tax rules are technical and change frequently — notably the 1 July 2026 registration-duty change. Every figure and rule here must be confirmed with a Mauritian notary (notaire), a tax adviser (fiscaliste) or a lawyer for your specific situation before you act.
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