1. Introduction

Mauritius has positioned itself as an attractive destination for foreign property investors, offering a streamlined framework for non-citizens to purchase real estate. This comprehensive guide outlines the complete procedure, legal requirements, and pathways to obtaining residency through property investment.

2. Eligibility: Who Can Buy Property in Mauritius?

As a non-citizen (expatriate), you can purchase real estate in Mauritius, but only under specific government-approved schemes designed to attract foreign investment while protecting local interests.

2.1 Approved Property Schemes for Non-Citizens

Non-citizens may purchase property exclusively through the following approved schemes:

• Property Development Scheme (PDS): Integrated residential developments with villas, apartments, and leisure facilities. These projects are developed by approved promoters and offer freehold ownership.
• Integrated Resort Scheme (IRS): High-end residential properties within integrated resort complexes that include hotels, golf courses, spas, and commercial facilities.
• Real Estate Scheme (RES): This scheme replaced the Integrated Resort Scheme (IRS) in 2015 and offers similar opportunities for luxury residential property investments.
• Smart City Scheme (SCS): Modern urban developments combining residential, commercial, and business spaces with advanced infrastructure and technology integration.
• R+2 Apartments: Apartments in buildings with two or more floors (R+2 designation). These are typically more accessible entry points for foreign buyers.

⚠️ Important Legal Restriction: Under the Non-Citizens (Property Restriction) Act, expatriates cannot freely purchase any property outside these approved schemes without obtaining special authorization from the Prime Minister’s Office. Recent reforms have further tightened these restrictions to channel foreign investment into structured development projects.

3. Minimum Investment Requirements

The Mauritian government has established minimum purchase thresholds for different property schemes. These thresholds serve dual purposes: qualifying you for property ownership and, importantly, making you eligible for residency permits.

Property Scheme	Minimum Investment	Residency Eligible?
PDS / IRS / RES	≥ USD 375,000	✓ Yes
Smart City Scheme	≥ USD 375,000	✓ Yes
R+2 Apartments	≥ MUR 6,000,000 (~USD 150,000-160,000)	Conditional

Critical Note: To qualify for a Residence Permit through property investment, your purchase must typically meet or exceed the USD 375,000 threshold. Lower-value properties may be eligible for purchase but may not automatically grant residency rights.

4. Complete Step-by-Step Purchase Procedure

Step 1: Property Research and Selection

• Engage a licensed real estate agency or work directly with approved property developers
• Verify that the property/project is officially approved by the Economic Development Board (EDB) or Board of Investment (BOI)
• Conduct site visits and review all property documentation
• Obtain official project brochures, floor plans, and price lists

Step 2: Reservation and Initial Commitment

Once you have selected your property:

• Sign a Reservation Agreement or Promise to Sell (Promesse de Vente) with the seller/developer
• Pay a reservation deposit, typically 5-10% of the purchase price
• Ensure the agreement includes suspensive conditions (conditions precedent) for government authorization and, if applicable, financing approval

Step 3: Appoint a Mauritian Notary

• All real estate transactions in Mauritius must be executed before a licensed notary (notaire)
• The notary will handle legal due diligence, verify title ownership, check for encumbrances, and prepare all documentation
• The notary coordinates the submission of your authorization request to the relevant authorities

Step 4: Government Authorization (CRITICAL STEP)

This is the most critical and time-consuming step. All non-citizen property purchases require prior government authorization before the sale can be finalized.

4.1 Authorization Process

• For approved schemes (PDS/IRS/RES/SCS): Authorization is processed by the Economic Development Board (EDB)
• For properties outside approved schemes: Special authorization from the Prime Minister’s Office under the Non-Citizens (Property Restriction) Act is required

4.2 Required Documents for Authorization

Personal Documents:

• Valid passport (all relevant pages)
• Birth certificate (may be required)
• Marriage certificate (if purchasing jointly with spouse)
• Proof of current residential address abroad
• Professional CV or profile (often requested)

Financial Documents:

• Proof of Funds: Bank statements or attestation from your financial institution
• Recent bank account statements (typically last 3-6 months)
• Source of Funds Declaration: Detailed explanation of how funds were acquired (inheritance, business income, investment returns, etc.)
• Bank financing letter (if obtaining a local mortgage)

Property-Related Documents:

• Signed Reservation Agreement or Promise to Sell
• Official project brochure and specifications
• Cadastral plan (land survey document)
• Property title deed
• EDB/BOI approval letter for the project

Legal Documents Prepared by Notary:

• Formal authorization application form
• Legal summary of the transaction
• Draft Deed of Sale
• Developer’s commitment letter (for off-plan purchases)

⏱️ Processing Time : Government authorization typically takes 3-8 weeks but can extend to several months depending on case complexity and administrative workload. Your notary will track the application status.

Step 5: Signing the Deed of Sale

Once government authorization is obtained:

• Schedule the signing ceremony at the notary’s office
• All parties (buyer, seller, or their legal representatives) must be present
• The notary will read through the Deed of Sale (Acte de Vente) in the required language
• All parties sign the deed in the presence of the notary

Step 6: Payment of Balance and Fees

At the time of signing, you must pay:

• The remaining balance of the purchase price (after deducting your deposit)
• All applicable taxes and fees (see detailed breakdown in Section 5)
• Notary fees and disbursements

Step 7: Registration and Transfer of Title

• The notary submits the signed deed to the Registrar-General’s Office (Conservator of Mortgages)
• The property title is officially transferred into your name
• You receive a certified copy of the registered deed
• Keys are handed over (for completed properties)

5. Taxes, Fees, and Total Costs

Beyond the purchase price, you must budget for various taxes and professional fees. Here is a comprehensive breakdown:

Fee/Tax Type	Current Rate	Future Rate
Land Transfer Tax (Registration Duty)	5%	10% (from July 2026)
Notary Fees	~1% of property value	No change
EDB/BOI Processing Fees	MUR 10,000-25,000	Variable
Capital Gains Tax (on resale)	5%	10% (from July 2026)

Additional Costs to Consider:

• Legal advisor or tax consultant fees (if engaged independently)
• Property insurance
• Homeowners’ Association (HOA) or condominium fees (ongoing)
• Bank financing charges and mortgage registration fees (if applicable)
• Property valuation/survey fees

💡 Budget Planning : As a general rule, budget approximately 7-8% above the property purchase price to cover all transaction costs, taxes, and fees. This percentage will increase to 12-13% after the July 2026 tax changes.

6. Obtaining Residency Through Property Investment

One of the most attractive benefits of purchasing property in Mauritius under approved schemes is the eligibility to obtain a Residence Permit. This section provides comprehensive details on the residency pathway.

6.1 Eligibility Criteria for Residence Permit

To qualify for a Residence Permit through property investment, you must meet ALL of the following conditions:

1. Purchase Value Threshold: Your property investment must be a minimum of USD 375,000 (or equivalent in another accepted currency)
2. Approved Scheme: The property must be purchased under one of the following schemes: Property Development Scheme (PDS), Integrated Resort Scheme (IRS), Real Estate Scheme (RES), or Smart City Scheme (SCS)
3. Maintained Ownership: You must retain ownership of the property throughout the duration of your residence permit. Selling the property typically results in the revocation of the permit unless you purchase another qualifying property
4. Clean Background: You must have no criminal record and demonstrate good character

6.2 Benefits of the Residence Permit

The Property Investment Residence Permit grants you:

• Multiple Entry Rights: Unlimited entry and exit from Mauritius without visa requirements
• Long-Term Stay: The right to live in Mauritius for extended periods without time restrictions
• Family Inclusion: Coverage extends to your spouse, dependent children, and in some cases, dependent parents
• Work Authorization: The ability to work or conduct business in Mauritius (subject to compliance with local employment laws)
• Renewable Status: The permit remains valid as long as you maintain property ownership and meet other requirements
• No Minimum Stay Requirement: Unlike some countries, Mauritius does not impose a minimum number of days you must spend in the country each year to maintain your permit

6.3 Dependents Covered Under the Permit

Your Residence Permit can extend to:

• Spouse: Legally married partner (marriage certificate required)
• Children: Dependent children under 24 years of age (proof of dependency and student status required for those over 18)
• Parents: Dependent parents of either spouse (subject to approval and proof of financial dependency)

6.4 Application Process for Residence Permit

Step 1: Complete Property Purchase

• You must first complete your property purchase and obtain the registered title deed

Step 2: Gather Required Documents

For the Principal Applicant:

• Completed Residence Permit application form (Form RP.6 or current equivalent)
• Valid passport (minimum 6 months validity)
• Recent passport-sized photographs (typically 4 copies)
• Birth certificate (apostilled or notarized)
• Police clearance certificate from country of origin and any country of residence in the past 5 years
• Marriage certificate (if applicable, apostilled or notarized)
• Certified copy of property title deed (registered in your name)
• Proof of payment showing the purchase amount (bank transfer documents, notarized receipts)
• Medical certificate (health declaration, may require specific tests)

For Each Dependent:

• Passport copies
• Birth certificates (for children)
• Proof of dependency (for children over 18: university enrollment letters, financial support evidence)
• Photographs
• Medical certificates

Step 3 : Submit Application

• Applications are submitted to the Passport and Immigration Office (Ministry of Internal Affairs) or through the Economic Development Board
• Your notary or legal representative typically assists with this submission

Step 4 : Processing and Approval

• Processing time: typically 4-8 weeks after submission of complete documentation
• You may be called for an interview at the Immigration Office
• Background checks and document verification will be conducted

Step 5: Permit Issuance

• Upon approval, you will receive your Residence Permit card
• The initial permit is typically valid for 3-10 years and is renewable indefinitely as long as you maintain property ownership

6.5 Residence Permit Fees

Application and processing fees vary but typically include:

• Application processing fee: approximately MUR 20,000-30,000 per person
• Permit issuance fee: varies based on validity period
• Annual permit renewal fee (if applicable): MUR 10,000-15,000

⚠️ Important Note: Fees and requirements are subject to change. Always verify current requirements with the Passport and Immigration Office or through official EDB channels before applying.

7. Tax Considerations and Benefits

Mauritius offers an attractive tax regime for property owners and residents:

7.1 Property-Related Taxes

• No Property Tax: Mauritius does not levy annual property taxes or wealth taxes on real estate holdings
• No Inheritance Tax: Properties can be passed to heirs without inheritance or estate taxes
• Rental Income Tax: If you rent out your property, rental income is taxed at a flat rate of 15% in Mauritius

7.2 Personal Income Tax (for Residents)

If you become a tax resident of Mauritius (generally by spending more than 183 days per year in the country):

• Personal income tax is capped at 15% (one of the lowest in the world)
• No capital gains tax on securities or investment income
• Mauritius has double taxation treaties with over 40 countries, helping to avoid dual taxation

7.3 Tax Planning Recommendation

It is strongly recommended that you consult with an international tax advisor to understand how Mauritian property ownership and residency will impact your tax obligations in your home country. Tax treaties, foreign tax credits, and residency rules vary significantly by jurisdiction.

8. Practical Advice and Best Practices

8.1 Due Diligence

• Always verify that the property has clear title with no encumbrances or liens
• Check cadastral plans and land surveys for boundary accuracy
• Verify building permits and compliance with construction regulations
• Inspect the property thoroughly or hire a professional surveyor

8.2 Legal Representation

• Engage a reputable Mauritian notary with experience in international property transactions
• Consider hiring an independent lawyer to review all contracts before signing

8.3 Currency and Payment

• Property prices are often quoted in USD, but payments are made in Mauritian Rupees (MUR)
• Monitor exchange rates as fluctuations can affect your total cost
• Ensure your bank can facilitate international transfers and currency conversion

8.4 Property Management

• If you plan to rent your property or won’t reside there full-time, consider hiring a professional property management company
• Understand any HOA rules, maintenance fees, and community regulations

9. Official Resources and Contact Information

Below are the primary official resources and government contacts for your property purchase journey:

9.1 Economic Development Board (EDB)

Role: Processes authorization for property purchases under approved schemes (PDS, IRS, RES, SCS)

Website: https://www.edbmauritius.org

Real Estate Information: https://www.edbmauritius.org/invest-mauritius/real-estate

Email: edb@edbmauritius.org

Phone: +230 203 3800

9.2 Prime Minister’s Office – Non-Citizens Property Division

Role: Handles authorization for property purchases outside approved schemes under the Non-Citizens (Property Restriction) Act

Website: https://pmo.govmu.org

Guidelines: Contact the Prime Minister’s Office directly for current guidelines on the Non-Citizens (Property Restriction) Act

9.3 Passport and Immigration Office

Role: Processes Residence Permit applications for property investors

Website: https://passport.govmu.org

Email: passandimm@govmu.org

Phone: +230 210 9312

9.4 Registrar-General’s Office (Conservator of Mortgages)

Role: Handles property title registration and maintains the land registry

Website: https://rg.govmu.org

Phone: +230 201 1033

9.5 Mauritius Revenue Authority (MRA)

Role: Handles tax-related matters, including land transfer tax and income tax registration

Website: https://www.mra.mu

Email: headoffice@mra.mu

Phone: +230 207 6000

9.6 Ministry of Housing and Land Use Planning

Role: Oversees land use, zoning, and housing development policies

Website: https://housing.govmu.org

Phone: +230 201 1534

9.7 Additional Resources

• Government of Mauritius Portal: https://www.govmu.org
• Property Professional Association of Mauritius: Contact local real estate associations for lists of licensed agents and developers
• Law Society of Mauritius: https://www.lawsociety.org.mu – For finding qualified notaries and lawyers

10. Conclusion

Purchasing property in Mauritius as an expatriate offers not only a valuable real estate investment but also potential access to residency in one of the world’s most attractive island destinations. The process, while structured and requiring careful navigation of legal requirements, is well-established and foreign-investor friendly.

Key Takeaways:

• Non-citizens must purchase through approved schemes (PDS, IRS, RES, SCS, or R+2 apartments)
• Minimum investment of USD 375,000 qualifies you for a Residence Permit
• Government authorization is mandatory before finalizing any purchase
• Budget 7-8% above purchase price for taxes and fees (increasing to 12-13% from July 2026)
• Mauritius offers exceptional tax benefits: no property tax, no wealth tax, no inheritance tax
• The Residence Permit extends to your family and remains valid as long as you maintain property ownership

💡 Final Recommendation: Always work with experienced local professionals—a reputable notary, a licensed real estate agent, and an international tax advisor. Their expertise will ensure your transaction proceeds smoothly and that you maximize the benefits of your Mauritius property investment.

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This guide is for informational purposes only and does not constitute legal or financial advice. Always consult qualified professionals for your specific circumstances.

Last Updated: January 2026