Buying Property in Mauritius as a Non-Citizen in 2026: Schemes, residency, taxation and pitfalls

Buying property in Mauritius as a non-citizen is possible, and in full freehold ownership. However, the framework is strictly regulated. Since the  Finance Act 2025 , residential acquisitions outside schemes approved by the Economic Development Board (EDB) have been closed. Only certain schemes remain open.  

This 2026 guide covers the current rules, changes in transactional taxation, the conditions for obtaining a residence permit, and the most frequent pitfalls. It draws on the field experience of  Property Mauritius , which has been assisting Mauritian and foreign buyers for more than twenty years.  

1. What a foreigner (expat) can (and cannot) Buy  

A non-citizen cannot freely acquire bare land, a standalone house, or a resale property outside an approved scheme.  

The only legal routes are the  property schemes approved by the EDB :  

• PDS (Property Development Scheme) — the main framework for new projects  
• IRS and  RES — secondary market only (no new projects)  
• Smart City Scheme (SCS)  
• G+2 apartments (buildings with at least two floors above ground level, from approximately MUR 6 million)  
• IHS (Invest Hotel Scheme) — hotel units  

Since 2025, the option for certain non-citizen residents to purchase a property outside a scheme above USD 500,000 has been removed.  

2. Main property schemes   

The threshold of  USD 375,000 (or equivalent in convertible currency) is the key trigger for the residence permit.  

3. Residence Permit through property acquisition  

When an expat (foreigner) purchases an eligible property valued at USD 375,000 or more:  

• He obtains a residence permit  
• It also covers his spouse (or recognised partner) and dependent children under 24  
• It remains valid for as long as he owns the property  
• No minimum stay requirement applies  

The permit is linked to ownership of the property. In the event of a resale, it ends (unless he purchases another eligible property).  

4. Real costs in 2026   

Registration Duty  

• 5% for non-citizens  

The applicable rate is determined by the date of registration of the deed with the Registrar-General, not the date of the promise of sale or reservation. There is no grandfathering clause.  

Other costs to anticipate  

• Notary fees: approximately 1% to 1.5%  
• Agency commission: variable (often around 2% depending on market practice)  
• EDB / administrative fees  
• Service charges and body corporate fees (to be checked project by project)  

Holding and resale taxation  

• No capital gains tax on property  
• No wealth tax  
• No inheritance tax on property situated in Mauritius in many cases  
• On resale to a non-citizen: Land Transfer Tax also increases to 10% from 1 July 2026  

Worked example (property at USD 500,000)  

Registration duty after 1 July 2026: USD 50,000 instead of USD 25,000.  

5. The 85/15 payment rule (in force since December 2024)  

For acquisitions under IRS, RES, PDS, SCS and IHS:  

• 85% of the price must be paid in Mauritian rupees to the promoter  
• These rupees come from hard currency (USD, EUR, etc.) transferred from abroad via an authorised bank  
• The remaining  15% may be settled in hard currency or in rupees  

This rule applies to first sales. It does not apply in the same way to secondary-market resales outside the schemes.  

For properties priced above USD 750,000, the first USD 750,000 must come from the buyer’s own funds; the balance may be financed by a local loan.  

6. Concrete steps for a successful purchase  

1. Define the project (primary residence, secondary home, rental investment, residency objective)  
2. Select a property within an EDB-approved scheme  
3. Sign a reservation / promise of sale (with deposit, often held in escrow)  
4. Submit the acquisition authorisation file to the EDB  
5. Obtain EDB approval  
6. Sign the authentic deed before a notary  
7. Make payment in accordance with the 85/15 rule and complete registration  
8. Apply for the residence permit (if the threshold is met)  
9. Handover of keys and post-acquisition follow-up  

Professional support (experienced agent + notary + possibly a structure such as Assist Invest) helps avoid timing and compliance errors.  

7. Most frequent pitfalls in 2026  

• Signing a reservation without verifying that the project is properly EDB-approved  
• Underestimating the increase in registration duty to 10% (deed registered after 30 June 2026)  
• Neglecting the 85/15 payment rule and fund-transfer timelines  
• Buying solely “for the permit” without assessing the intrinsic quality of the property and the developer  
• Working with unqualified or non-locally established intermediaries  
• Overlooking service charges, management quality and resale liquidity  

As  Rocco Zardinoni, founder of Property Mauritius , regularly emphasises: a good agent worries more about the client’s money than about their own. Good deals are made by two parties.  

8. Practical field advice  

• Prioritise developers with a proven track record of actual deliveries  
• Carry out full due diligence (title, charges, EDB compliance)  
• Anticipate banking and foreign-exchange timelines  
• Work with an independent Mauritian notary  
• Do not confuse an attractive price with a good deal: a poorly located or poorly managed property remains a poor investment, even with a residence permit  

Frequently Asked Questions   

Can a foreigner freely buy property in Mauritius in 2026?  

No. Only properties within schemes approved by the Economic Development Board (PDS, IRS, RES, Smart City, G+2, IHS) are accessible to non-citizens.  

What is the threshold for obtaining a residence permit?  

USD 375,000 (or equivalent). The permit covers the buyer, their spouse and dependent children under 24, and remains valid for as long as the property is owned.  

Have registration duties increased?  

No, Registration duties stay at 5% for non-citizens on deeds registered on or after that date.  

What is the 85/15 rule?  

85% of the purchase price must be paid in Mauritian rupees to the promoter (after conversion of hard currency transferred from abroad). The remaining 15% may be settled in currency or in rupees.  

Is there capital gains tax in Mauritius?  

No, there is no capital gains tax on property.  

Can the purchase be financed with a local loan?  

Yes, under conditions. Above USD 750,000, the first USD 750,000 must come from the buyer’s own funds.  

Would you like support with your project?  

Property Mauritius and Assist Invest Mauritius guide you from property selection through to obtaining the residence permit and signing the deed, in strict compliance with the rules in force.  

Contact  Property Mauritius Agency in Pointe-aux-Canonniers for a confidential initial discussion.