What a foreign buyer should know before acquiring property in Mauritius.
Eligibility, approved frameworks, the sequence of an acquisition, taxation, financing, residency and rental — set out in one place, in plain terms. This is orientation, not legal or tax advice: every project should be confirmed with a notary and the relevant authorities.
Who can buy in Mauritius?
The market is not uniform. Mauritius distinguishes between its own citizens and non-citizens, and between property that is open and property that is reserved. In practice, a foreign buyer enters through an approved route rather than directly.
Citizens and local status holders
Mauritian citizens generally buy under the domestic market rules. Other statuses may have separate conditions, which should be confirmed for the individual buyer.
Non-citizens
A non-citizen may acquire property only through a route permitted for that buyer and property — for example, an approved scheme, an authorised project or another route recognised by the authorities. The applicable framework determines what is open.
Checked, not assumed
Eligibility depends on the person, the property and the framework in force at the time. Nothing on this page confirms that a particular property is open to you.
What can a foreign buyer acquire?
A limited number of authorised mechanisms open specific properties to non-citizens. The names below are the ones you will meet most often; conditions, quotas and eligibility change, so the version in force when you buy is the one that matters.
PDS — Property Development Scheme
A development framework under which qualifying projects release units to non-citizens, subject to the scheme's own conditions and approvals.
Smart City
Designated large-scale projects combining residential, commercial and leisure uses, bought under the rules attached to that designation.
G+2
A mechanism linked to apartments in buildings of ground floor plus two levels, under the conditions set by the applicable rules.
Other authorised mechanisms
Older frameworks such as the IRS and RES still govern a number of properties. Your notary confirms which regime applies to the property you have in mind.
The acquisition journey, step by step
A typical purchase follows the same broad sequence, from the first conversation to the title deed. How long it takes depends on the property, the framework and the parties involved.
Important before you act
This is a general guide to the usual stages of a property acquisition in Mauritius. The applicable route, approvals, documents, costs and timing depend on the property, the buyer and the rules in force at the time. Before making an offer or payment, have the transaction and your eligibility confirmed by a Mauritius-qualified notary and, where relevant, your tax or immigration adviser. Official requirements prevail.
Define the project
Objectives, budget, intended use — personal, rental or both — timeframe, and the framework you expect to buy under.
Select an eligible property
Shortlist properties whose framework and status fit your situation, then verify eligibility rather than presume it.
Offer and reservation
An offer, a reservation or a preliminary agreement, with the deposit, the price and the conditions written down.
Legal review and due diligence
Title, encumbrances, planning position, permits and the framework's conditions are examined by your notary and advisers.
EDB and competent authorities
Where the applicable route requires it, the relevant application or approval is prepared with the competent authority. That authority confirms the documents and conditions that apply to your purchase.
Financing
Bank approval, currency choices and the mortgage deed are arranged, if part of the purchase is financed.
Notarial deed
The deed is drawn up and signed before the notary, who handles registration and the formal transfer.
Ownership
Handover, utilities, insurance and — where you intend to let the property — the management arrangements that follow.
Taxation
Tax follows the transaction, the use you make of the property and your own tax residence. The points below are the ones that come up most often; rates and exemptions are set by law and change.
On acquisition
A transfer can involve registration duty, taxes and professional fees. The amount and who pays depend on the transaction, so ask your notary for a written breakdown before signing.
On rental income
Rent received in Mauritius generally falls under local tax rules, and your country of residence may tax it as well. Relief may exist between the two, but it is not automatic.
On disposal
A future resale may trigger duties or taxes calculated under the rules in force on the day it happens.
Have it checked
None of this is tax advice. Have the figures reviewed by a tax adviser in Mauritius and, where relevant, in your country of residence.
Financing
Most buyers compare local bank financing with funds sent from abroad. Both routes are common; the conditions are the bank's to set.
Deposit and lending ratio
Banks set their own deposit and lending conditions for non-residents, and revise them as credit policy changes.
Currency
Compare the currency of the price with the currency of your income. A mortgage in one currency and earnings in another is a risk worth weighing.
Conditional on approval
Where a mortgage is central to the project, an offer to purchase should be made conditional on financing.
Beyond the rate
Budget for arrangement fees, insurance and the cost of the mortgage deed, not only the interest rate.
Residency and permits
Owning a property and living in Mauritius are two separate questions. The deed does not, by itself, confer the right to reside.
A separate process
Status, permits and their conditions are handled independently of the purchase, with their own files and timelines.
Several routes exist
Separate routes may exist for investors, professionals and retired non-citizens. Each has its own eligibility, application and stay conditions set by the authorities.
They change
Conditions evolve. Confirm the current version with the authorities or your adviser before building a plan around it.
Rental investment
If the property is to be let, the questions change: who rents it, for how long, at what cost, and under which rules.
Two different markets
Long-term letting and seasonal letting do not behave the same way — occupancy, rates, management and seasonality differ.
Net, not gross
Management, maintenance, furnishing, co-ownership charges and vacancy come off gross rent before any projection means anything.
Check what is permitted
Letting may be subject to conditions under the framework or the co-ownership rules. Verify them before you budget for income.
Rental projections and appreciation forecasts are estimates, not guarantees. They should be reviewed alongside all applicable costs, contractual terms, and professional advice.
Selected opportunities
A current selection from our inventory. Where a property is open to foreign buyers, the badge appears on the card; where no badge appears, eligibility has not been established.
Browse all properties
Still defining the project?
Tell us the budget, the timeframe and how you intend to use the property. We will tell you honestly what the market and the rules allow.
Investing in Mauritius — FAQ
General information updated on 14 September 2026. Confirm the conditions applicable to your project with the relevant professionals.
Foreign buyers can purchase certain properties in Mauritius through authorised frameworks, including the Integrated Resort Scheme (IRS), Real Estate Scheme (RES) and Property Development Scheme (PDS). Conditions depend on the property and framework. The notary and relevant authorities should confirm applicable approvals and conditions before any commitment.
Allow for notary fees, registration duty, any agency fees and, if financing is required, bank charges. Amounts depend on the property, your circumstances and the rules applicable to the transaction. Ask the notary for a detailed breakdown before committing.
A purchase can be prepared remotely through video viewings and discussions with the professionals involved. Some steps may be completed under a power of attorney, subject to the required formalities. Your notary will explain the documents needed and the stages requiring your involvement.
Rental potential depends on location, property type, target tenants, seasonality and running costs. Any estimate should account for vacancy periods, management and maintenance fees, and applicable taxes. Rental income and property appreciation are not guaranteed.