A foreigner buys through a route set by law: IRS, RES, PDS, Smart City or a G+2 apartment
Mauritius Guide
Buying property in Mauritius
as a foreigner
Buying routes, steps, costs and residence: the complete process, checked against the law.
What a non-citizen can buy and through which route, the nine steps of a purchase in order, what the deed really costs, and what ownership changes for residence, resale and inheritance.
The right buying route,
a purchase without surprises
a purchase without surprises
Key points
The essentials at a glance, before you sign anything.
Registration duty: 5% paid by the buyer, in foreign currency
G+2 apartment from Rs 6 million, but residence starts at USD 375,000
EDB application for an IRS, RES or PDS property: Rs 25,000, authorisation valid 6 months
01 Who can buy
The buying routes open to foreigners
Outside these routes, a non-citizen cannot acquire property without a certificate from the Minister.
See properties open to foreigners →| Route | What a foreigner can buy | Price condition | Residence permit |
|---|---|---|---|
| IRS and RES | A residential property sold by a company holding an IRS or RES certificate (s. 3(3)(c)(vii)) | No minimum price in the law | From USD 375,000 |
| PDS | A villa, apartment or penthouse sold by a company holding a PDS certificate (s. 3(3)(c)(iii)) | No minimum price in the law | From USD 375,000; USD 200,000 for senior living, over 50 |
| Smart City and Invest Hotel | A home sold by a company holding a Smart City or Invest Hotel certificate (s. 3(3)(c)(iii)) | No minimum price in the law | From USD 375,000 |
| G+2 apartment | An apartment in a building of at least two floors above ground floor, with EDB authorisation (s. 3(3)(c)(v)) | At least Rs 6 million, an amount that can be changed by regulation | From USD 375,000 |
| Bare land | No dedicated route: a certificate from the Minister is required, granted case by case (s. 3(1) and 3(2)) | — | No |
A company stays foreign
An unlisted company becomes a "non-citizen" as soon as a single shareholder is not Mauritian (s. 2): the same rules apply.
Renting is not buying
A residential tenancy of four years or less needs no certificate (s. 3(3)(a)(iii)); beyond that, authorisation is required again.
G+2 on State land
A G+2 apartment built on State land or Pas Géométriques carries a 10% levy paid by the seller; check the land status project by project.
02 The steps
The nine steps of a purchase, in order
From choosing the route to registering the deed: what the law and the EDB require at each step.
- Check the buying route. The property must fall under an approved scheme or be a G+2 apartment of at least Rs 6 million. Otherwise the deed is void and the Curator sells the property (s. 5).
- Choose a compliant intermediary. Estate agents, developers and notaries are subject to anti-money laundering law, and agents must register with the Real Estate Agent Authority, which has opened registrations since 1 August 2026. Like Westimmo, compliant with Mauritian law and working with notaries and partners who are too: a serious intermediary shows you this before anything is signed.
- Sign the promise of sale. It is binding as a sale once the property and price are agreed (Civil Code, art. 1589). With a deposit paid as arrhes, either party may withdraw: the buyer forfeits it, the seller refunds double (art. 1590).
- File the application with the EDB. Form, promise of sale endorsed by a notary, site plan, bank letter, certificate of character under six months old, valuation report except for off-plan purchases: Rs 25,000 for an IRS, RES or PDS property. Westimmo puts this file together with you, document by document.
- Wait for the authorisation. The EDB normally acknowledges receipt within five working days, but no decision deadline is set. Once granted, the authorisation is valid for six months.
- Transfer the funds. Funds come from abroad in foreign currency. For a first sale under a scheme, the notary pays 85% of the price to the developer in rupees, and 15% in foreign currency or rupees.
- Sign the deed with the notary. Unless agreed otherwise, deed costs are paid by the buyer (art. 1593). The notary must check the source of funds.
- Register the deed. Within eight days, or a 50% surcharge on the duty applies. The 5% duty is paid in US dollars or hard currency; without registration, the sale cannot be enforced against third parties (Registration Duty Act, s. 38).
- Apply for the residence permit. From USD 375,000, the property opens a residence permit, extended to the spouse and dependants. The property is deemed acquired on registration and payment of the 5% duty.
Rs 6 million does not open residence
That amount allows the purchase of a G+2 apartment. The residence permit requires USD 375,000: a purchase below it is legal, but gives no right to stay.
Above USD 750,000, a loan is possible
Under a scheme, the first USD 750,000 must be own funds transferred from abroad; the balance can be borrowed, and is repaid in hard currency.
Residents can pay in rupees
An Occupation Permit or residence permit holder earning income in Mauritius can finance the whole purchase from a rupee account.
03 The costs
What the purchase really costs
Every amount comes from a legal text: what the buyer pays, what the seller pays.
| Item | Who pays | Amount | Legal text |
|---|---|---|---|
| Registration duty | Buyer | 5% of the property value, paid in US dollars or hard currency | Registration Duty Act; EDB FAQ |
| Land transfer tax | Seller | 5% | Land (Duties and Taxes) Act |
| G+2 levy on State land | Seller | 10% on top of the 5%, unless the preliminary agreement was signed before a notary before 19 June 2026 | Land (Duties and Taxes) Act, s. 4(11) |
| Notary fees | Buyer, unless agreed otherwise | At most 2% up to Rs 250,000, 1.5% on the next Rs 500,000, 1% on the next million, 0.5% above | Notaries Act, Schedule, Part I |
| EDB application, IRS, RES or PDS property | Buyer | Rs 25,000, non-refundable | EDB guidelines |
| Registrar-General searches | Whoever requests them | Rs 300 per day | Finance Act 2026, s. 24 |
Example: a PDS property at Rs 20 million
Registration duty Rs 1,000,000, notary at most Rs 113,750, EDB application Rs 25,000: Rs 1,138,750 on top of the price, or 5.7%, excluding agency and financing costs.
The 10% duty was repealed
Planned for non-citizens from 1 July 2026, it was removed by the Finance Act 2026, published on 13 August 2026. For a deed signed between those two dates, ask your notary.
The notary scale is a ceiling
A notary may charge a lower fee with the approval of the Chamber of Notaries (Notaries Act, s. 37), never a higher one.
04 After the purchase
Owning, reselling, passing on
What remains to pay, what the EDB requires on resale, and the law that governs inheritance.
| Topic | What the text says | Source |
|---|---|---|
| Taxes on the property | No national property tax and no wealth tax. A local rate applies in the five municipal areas, with the main residence exempt, and a campement site tax of Rs 2 to Rs 6 per m² a year on coastal campement sites | Laws in force, checked against the Finance Act 2026 |
| Building charges | Shared according to the relative value of each lot by the co-ownership rules; no amount is set by law | Civil Code, art. 664 et seq. |
| Resale | Written notice to the EDB chief executive 30 days before the sale, with no minimum price; a non-citizen buyer files a new application | EDB guidelines |
| Capital gain | No tax on property capital gains; the seller pays the 5% land transfer tax | Finance Act 2026; Land (Duties and Taxes) Act |
| Inheritance | Immovable property located in Mauritius, even when held by foreigners, is governed by Mauritian law | Civil Code, art. 3 |
| Reserved heirs | Gifts and bequests limited to half of the estate with one child, a third with two, a quarter with three or more | Civil Code, art. 913 |
| Mortgage | Charging the property with a mortgage needs no authorisation under the non-citizens law | Non-Citizens (Property Restriction) Act, s. 2 |
05 Buying off-plan
What protects an off-plan buyer
Sales of property to be built are governed by the Mauritian Civil Code.
Compare PDS, IRS, RES and Smart City →A mandatory completion guarantee
The deed must state the guarantee of completion or of refund of payments. Without it, the buyer can seek annulment before the works are finished (Civil Code, art. 1601-7).
No payment before the contract
The seller may neither demand nor accept any payment before the contract is signed, nor before the sum is due (art. 1601-8). You pay as the works progress.
A GFA in the EDB application
Under a scheme, the file for an off-plan purchase includes a letter from a financial institution confirming a financial completion guarantee (GFA). The co-ownership rules are handed to you at signing.
06 Myths
Nine mistakes you will hear
Each one is contradicted by an official text.
"Foreigners have paid 10% duty since July 2026"
That increase was repealed by the Finance Act 2026, published on 13 August 2026: registration duty remains 5% for the buyer.
"A Rs 6 million apartment gives residence"
Rs 6 million opens the purchase of a G+2. The residence permit requires USD 375,000 (Immigration Act, s. 8(1)).
"A company gets around the restrictions"
An unlisted company is a non-citizen as soon as a single shareholder is not Mauritian (Non-Citizens (Property Restriction) Act, s. 2).
"A foreigner buys land like a Mauritian"
There is no dedicated route for bare land: a certificate from the Minister is required, granted case by case (s. 3).
"Notaries set their fees freely"
The Notaries Act sets a sliding scale, from 2% to 0.5%, which is a ceiling.
"Buying off-plan comes with no guarantee"
The deed must provide a guarantee of completion or refund, failing which it can be annulled (Civil Code, art. 1601-7).
"The EDB replies within three to six weeks"
The EDB itself states that no decision deadline is set; its authorisation then lasts six months.
"The Golden Visa comes with buying property"
Permanent residence through investment excludes buying a home under EDB schemes (EDB Act, First Schedule, Part IV).
"A foreigner can bequeath Mauritian property freely"
Immovable property located in Mauritius follows Mauritian law (art. 3) and its reserved share for heirs (art. 913).
07 Related guides
Further reading
Properties open to foreigners, and the guides that prepare your purchase.
08 Sources & methodology
Reliable, up-to-date information
Every rule comes from an enacted law or an official EDB document.
EDBEconomic Development BoardAGOOfficial legislationMRAMauritius Revenue AuthorityFIU · REAAOversight of intermediaries
- Non-Citizens (Property Restriction) Act, s. 2, 3 and 5 — Attorney General’s Office
- Mauritian Civil Code, art. 3, 664, 913 to 916, 1583 to 1593 and 1601-1 to 1601-25 — Attorney General’s Office
- Registration Duty Act, First Schedule and s. 38 — Attorney General’s Office
- Notaries Act, Schedule, Part I, and s. 37 — Attorney General’s Office
- Finance Act 2026 (Act No. 14 of 2026), s. 9, 16 and 24 — National Assembly
- Immigration Act 2022, s. 8(1), and EDB Act 2017, First Schedule — enacted texts
- Economic Development Board — guidelines on acquisition by non-citizens, IRS, RES and PDS, FAQ of February 2025
- Financial Intelligence and Anti-Money Laundering Act 2002, First Schedule — FIU
- Real Estate Agent Authority Act 2020, s. 16, and Real Estate Agent Authority — opening of registration
Laws read on 2 and 17 September 2026. This guide does not replace advice from a notary or a lawyer: have your file checked before you sign.
09 Frequently asked questions
Your questions about buying in Mauritius
Short answers, backed by the texts.
Frequently asked questions about buying property in Mauritius as a foreigner
Yes, through a route set by law: a home sold by an IRS, RES, PDS, Smart City or Invest Hotel company, or an apartment in a building of at least two floors above ground floor for at least Rs 6 million, with EDB authorisation. Outside these routes, a certificate from the Minister is required; without it, the deed is void (Non-Citizens (Property Restriction) Act, s. 3 and 5).
The buyer pays 5% registration duty, in foreign currency, notary fees capped by a sliding scale, and Rs 25,000 for the EDB application on an IRS, RES or PDS property. The seller pays the 5% land transfer tax. For a property at Rs 20 million, allow at most Rs 1,138,750 on top of the price, excluding agency and financing costs.
No. The increase to 10% planned from 1 July 2026 was repealed by the Finance Act 2026, published on 13 August 2026. Duty remains 5% for the buyer. The only survivor is a 10% levy paid by the seller, for a G+2 apartment located on State land or Pas Géométriques.
Yes, from USD 375,000 for an IRS, RES, PDS, Smart City or Invest Hotel property or a G+2 apartment, and from USD 200,000 for PDS senior living over 50. The permit extends to the spouse and dependants (Immigration Act, s. 8(1)). A purchase at Rs 6 million alone gives no right to stay.
The EDB normally acknowledges receipt within five working days, but states that the decision deadline is not set, as every application is different. Once granted, the authorisation is valid for six months.
There is no dedicated route for bare residential land: a certificate from the Minister is required, granted case by case. The EDB also excludes buying bare or serviced land for resale or rental from its business purposes route.
Under a scheme, for a property above USD 750,000, yes for the part above that amount: the first USD 750,000 must be own funds transferred from abroad, and the loan is repaid in hard currency. Below USD 750,000, the purchase is financed with own funds from abroad.
Funds come from abroad in hard currency. For a first sale under a scheme, the notary pays 85% of the price to the developer in rupees and 15% in foreign currency or rupees; the rule does not cover G+2 apartments. Registration duty is paid in US dollars or hard currency.
Yes, with no minimum price, after written notice to the EDB chief executive 30 days before the sale. A non-citizen buyer files a new application. The seller pays the 5% land transfer tax, and no tax applies to the capital gain.
Mauritian law: immovable property located in Mauritius, even when held by foreigners, is subject to it (Civil Code, art. 3). Its reserved share for heirs limits gifts and bequests to half of the estate with one child, a third with two, a quarter with three or more (art. 913).
Yes. The deed must provide a guarantee of completion or refund of payments, failing which it can be annulled (Civil Code, art. 1601-7), and no payment can be required before the contract (art. 1601-8). Under a scheme, the EDB requires a financial completion guarantee in the application.
Since 1 August 2026, estate agents and developers register with the Real Estate Agent Authority: the law reserves the activity to registered agents (Real Estate Agent Authority Act 2020, s. 16(1)). Agents, developers and notaries are also subject to the FIU's anti-money laundering obligations.