Mauritius Budget 2026/2027: what matters for real estate, taxes and permits
Westimmo’s analysis of the Budget 2026/2027 measures: foreign ownership, property taxation, residence permits, Occupation Permit, land and investment.
The Budget 2026/2027 does not overhaul the Mauritian property market, but it reinforces an underlying trend: more control, more selectivity and more caution around land. Key points for foreign buyers: a new restriction on G+2 apartments on State Lands and Pas Géométriques, an upcoming review of taxes under EDB schemes (PDS, IRS, RES, Smart City), and revised criteria for the Occupation Permit and the Golden Visa. Verifying the legal framework of an acquisition matters more than ever.
The Mauritius Budget 2026/2027 introduces several important measures for the property sector, foreign ownership, land taxation, residence permits and investment.
For buyers, investors, expatriates and owners, the key challenge is not only to know the new measures, but above all to understand their concrete impact: which properties remain accessible to non-citizens, which taxes may change, which permits are concerned, and which opportunities may emerge in the coming years.
Here is Westimmo’s analysis of the Budget 2026/2027 measures that have a direct or indirect impact on real estate in Mauritius.
Key measures of the Budget 2026/2027
Twelve points with a direct or indirect impact on real estate, taxation and residence in Mauritius.
Foreign ownership: G+2 apartments on State Lands and Pas Géométriques
The government will no longer grant, under the G+2 Scheme, leases authorising the sale of apartments built on State Lands or Pas Géométriques to foreigners. Certain projects on this land can therefore no longer be freely marketed to non-citizen buyers, save for exceptions.
The restriction does not apply to leases already approved, nor to resale by an existing owner. A special 10% tax will also be levied on the seller upon the sale of these apartments (excluding notarised reservation contracts already signed).
Legal due diligence before any reservation becomes essential, particularly near the coastline. Browse our properties accessible to foreigners.
Property taxes: EDB scheme properties to be reviewed
The duties and taxes applicable to the transfer of residential properties under the EDB property schemes will be reviewed: potentially acquisitions under PDS, IRS, RES, Smart City and other frameworks open to non-citizens.
The Budget announces a review but does not yet provide the detail of the new rates. Exact costs will need to be confirmed when the implementing legislation (Finance Bill) is published. See our guide to the real estate schemes in Mauritius.
Westimmo recommendation: always confirm acquisition costs with the notary before signing.
Mauritian first-time buyers: higher exemption thresholds
The Budget raises the Registration Duty exemption thresholds for first-time buyers.
| Property type | Before | After |
|---|---|---|
| Bare land | Rs 2.5 M | Rs 3 M |
| Apartment / house | Rs 5 M | Rs 6 M |
An agricultural land owner will now be eligible for this scheme. The measure mainly supports local demand in the affordable residential segment.
Housing and land: more public-private partnerships
The government is strengthening housing supply for low- and middle-income families:
- Rs 2 billion for off-site infrastructure for the first phase of the 8,000 social housing units project;
- partnerships with the private sector for mixed housing projects on private land;
- State land made available for around 1,000 homes for middle-income families;
- Rs 150 million for a pilot project of 100 serviced plots.
While not aimed at the premium or expat market, these measures can influence the overall balance of the local residential market.
Occupation Permit: new criteria for investors, professionals and self-employed
The Budget revises the criteria for obtaining Occupation Permits.
Investor category
Minimum initial investment raised to USD 100,000. Minimum annual turnover set at Rs 5 M from the 3rd year, then Rs 8 M from the 5th year to renew the permit.
Professional category
The ProPass and Expert Pass sub-categories will be merged. Minimum basic monthly salary set at Rs 50,000 across all sectors, with a transitional provision for current holders.
Self-Employed category
Minimum business income raised to Rs 2 M from the 3rd year, then Rs 3 M from the 5th year for renewal.
New features
Introduction of a new Technical category (Government-to-Government framework, initial three-year renewable permit). The Family Occupation Permit category will be abolished.
Golden Visa: possible access to a Permanent Residence Permit
The Golden Visa targets investors committing to invest at least USD 1 million within the first 12 months, in high value-added sectors such as FinTech, AI, biotechnology, renewable energy or global treasury management.
After making this investment, the holder will be able to apply for a Permanent Residence Permit in Mauritius. Work permits for accompanying domestic staff would also be processed within five working days.
The measure does not replace existing property schemes but reinforces Mauritius’ appeal to international investors.
Immigration: a digital system for non-citizens
Several amendments to the Immigration Act are planned. A digital system will allow non-citizens to apply for an Electronic Travel Authorisation before travelling, against a prescribed fee.
The residence permit may also be issued in digital, card or paper format. For expatriates and investors, this digitalisation should in time simplify part of the administrative process.
Construction: towards a Green Building Code
The Budget announces a Green Building Code to align construction with the country’s energy and environmental imperatives. Buildings will gradually have to become not just energy consumers but also energy producers.
For developers, architects, investors and buyers of new properties, environmental criteria are gaining importance: energy efficiency, photovoltaics, materials, sustainable design and building performance.
Photovoltaics: clarification on VAT
A photovoltaic system and its components — generators, panels, batteries and inverters — will not be subject to VAT.
This is of interest to owners, developers and investors wishing to integrate energy solutions. The measure also reinforces the appeal of more self-sufficient builds: villas, private residences, tourism projects and sustainable developments.
Tax Residence Certificate: higher fees
The Budget raises the fees for issuing the Tax Residence Certificate.
| Applicant | Before | After |
|---|---|---|
| Individual | Rs 1,000 | Rs 2,000 |
| Other applicants | USD 200 | USD 500 |
| Collective investment schemes | USD 1,000 | USD 2,000 |
A moderate measure in the context of a relocation or investment project, but one that confirms a gradual tightening of the administrative and tax framework.
Compliance: more control and digitalisation
The Budget strengthens the control capacity of the tax administration and the Registrar-General. Searches in the Conservator of Mortgages property database will cost more (daily rate Rs 200 → Rs 300; monthly subscriptions Rs 2,000 → Rs 5,000).
Surveyor reports will be subject to a fixed duty per lot. Documents submitted for registration by lawyers must be filed electronically. The administration may claw back an exemption obtained on a false or misleading declaration.
Clear trend: a more digitalised, more regulated and more controlled property market.
Key takeaways for buyers and investors
- Foreigners: verify the legal status of the property (PDS, IRS, RES, Smart City, G+2, private land, State Land, Pas Géométriques). See the framework for foreign acquisition.
- Investors: Golden Visa, Occupation Permits and permanent residence reinforce Mauritius’ appeal.
- Owners / developers: sustainability, compliance, digitalisation and land rules to factor in from the outset.
- Local buyers: higher exemption thresholds make access to ownership easier.
Before you reserve, check the framework
The Budget 2026/2027 does not overhaul the entire Mauritian property market, but it reinforces an underlying trend: more control, more selectivity, more caution around land, and a clear intent to steer investment towards better-regulated projects.
For foreign buyers, verifying the legal framework of an acquisition matters more than ever. Before reserving a property in Mauritius, it is essential to confirm:
- the property’s acquisition regime
- the status of the land
- the applicable taxes
- the resale conditions
- eligibility for a residence permit
- G+2 / State Lands / Pas Géométriques restrictions
Westimmo supports buyers, investors and expatriates in analysing properties accessible to foreigners, understanding acquisition costs and preparing a secure real estate project in Mauritius.
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Frequently asked questions
Does the Budget 2026/2027 ban foreigners from buying in Mauritius?
No. Foreigners can still buy in Mauritius within the authorised frameworks. However, the Budget introduces a specific restriction on certain G+2 apartments built on State Lands or Pas Géométriques.
Are property taxes for foreigners changing?
The Budget states that the duties and taxes applicable to residential properties under EDB schemes will be reviewed. The final rates must be confirmed by the implementing legislation.
Do Mauritian first-time buyers get new exemptions?
Yes. The Registration Duty exemption threshold rises to Rs 3 million for bare land and Rs 6 million for a house or apartment.
Does the Golden Visa give access to permanent residence?
The Budget provides that a Golden Visa holder who has made the minimum USD 1 million investment will be able to apply for a Permanent Residence Permit in Mauritius.
Does the Family Occupation Permit still exist?
The Budget provides for the abolition of the Family Occupation Permit category. The exact terms will need to be confirmed by the amendments to the Immigration Act.
Buy, invest or settle in Mauritius after the Budget 2026/2027?
Contact Westimmo to check a property’s eligibility, estimate acquisition costs and structure your real estate project in Mauritius with a clear view of the new rules.
This article is an informative summary based on the official documents of the Mauritius Budget 2026/2027. It does not constitute tax, legal or notarial advice. The announced measures must be confirmed by the applicable legislation and the instructions of the competent authorities.