79 properties over €800,000 in our stock, 48% of our published sales
Mauritius Guide
Luxury real estate
in Mauritius
Price per m², coasts, schemes and tax: the prestige market measured on our own listings.
What a prestige property costs, coast by coast, based on the 79 properties over €800,000 in our stock; what a foreigner can buy; what the purchase changes for residence, renting and inheritance; and how to reach properties that are never advertised.
An exceptional property,
priced without adjectives
priced without adjectives
Key points
The essentials at a glance, with dated figures.
Luxury above €2M: median price €2.60M, or €8,040 per m²
Any property above USD 375,000 under an approved scheme opens a residence permit
No capital gains tax, no wealth tax, no inheritance tax
01 Prices
What a prestige property costs in Mauritius
Medians of asking prices on our published listings, never calculated on fewer than 8 properties.
See our luxury properties →| Segment | Properties | Median price | Median price per m² | Benchmark |
|---|---|---|---|---|
| Luxury, €2M and above | 21 | Rs 142.1 million€2.60M | Rs 439,600€8,040 | From €2M to €9.5M |
| Prestige, €800,000 to €2M | 58 | Rs 66.1 million€1.21M | Rs 250,100€4,580 | From €820,000 to €1.95M |
| Luxury villas | 15 | Rs 142.1 million€2.60M | Rs 439,600€8,040 | Median floor area 415 m² |
| Prestige villas | 34 | Rs 69.2 million€1.27M | Rs 237,000€4,335 | Median floor area 305 m² |
| Prestige penthouses | 10 | Rs 73.0 million€1.34M | Rs 270,300€4,940 | Median floor area 266 m² |
| Prestige apartments | 10 | Rs 55.6 million€1.02M | Rs 317,200€5,800 | Median floor area 186 m² |
| Coast | Segment | Properties | Median price | Median price per m² |
|---|---|---|---|---|
| West: Tamarin, Black River, Flic en Flac | Prestige | 39 | Rs 75.0 million€1.37M | Rs 254,500€4,655 |
| West: Black River, Tamarin, Flic en Flac | Luxury | 10 | Rs 162.6 million€2.97M | Rs 515,400€9,430 |
| South: Bel Ombre, Pointe d’Esny, Baie du Cap | Prestige | 10 | Rs 61.3 million€1.12M | Rs 246,500€4,510 |
| East: Beau Champ, Belle Mare | Prestige and luxury | 9 | Fewer than 8 properties per segment | — |
| North: Grand Baie, Balaclava, Mon Choisy, Haute Rive | Prestige and luxury | 8 | Fewer than 8 properties per segment | — |
Asking prices, not signed prices
Our medians cover advertised prices. The gap with the signed price is negotiated property by property: Westimmo supports you through that negotiation.
The West concentrates supply
49 of the 79 properties above €800,000 are on the west coast, from Flic en Flac to Black River. Above €2M, the median price there reaches €9,430 per m².
Almost all open to foreigners
69 of the 79 properties fall under a scheme open to non-citizens, and 70 have a pool. The median number of bedrooms rises from 3 to 4 above €2M.
02 Before buying
Nine checks before a prestige purchase
The higher the price, the more a mistake on the scheme, the land or the currency costs.
- The property’s scheme. IRS, RES, PDS, Smart City or G+2: outside these routes, the deed is void and the property is sold by the Curator (Non-Citizens (Property Restriction) Act, s. 3 and 5). At Westimmo, 69 of our 79 prestige properties already fall under a scheme open to foreigners.
- The land status. A G+2 apartment on State land or Pas Géométriques carries a 10% levy paid by the seller. The budget of 19 June 2026 announces an end to new leases of this kind: check project by project.
- The residence threshold. From USD 375,000, the property opens a residence permit for you, your spouse and your dependants (Immigration Act, s. 8(1)). All our properties above €800,000 exceed that threshold.
- Payment in foreign currency. For a first sale under an approved scheme, the notary pays 85% of the price to the developer in rupees. Above USD 750,000, the first USD 750,000 must be own funds transferred from abroad; the balance can be borrowed.
- The estate rules. Co-ownership charges are shared according to the value of each lot (Civil Code, art. 664): ask for the rules and the managing agent’s budget before making an offer.
- The off-plan guarantee. The deed of an off-plan sale must provide a guarantee of completion or refund, failing which it can be annulled (Civil Code, art. 1601-7).
- The real costs. 5% registration duty, notary fees capped by the Notaries Act, Rs 25,000 EDB application: allow about 5.5% of the price for a villa at €2.6M.
- The intermediary. Agents and developers register with the Real Estate Agent Authority since 1 August 2026 and are subject to anti-money laundering law. Like Westimmo, compliant with Mauritian law and working with notaries and partners who are too.
- The exit. On resale, written notice to the EDB 30 days ahead, with no minimum price; the seller pays 5% land transfer tax, and no tax applies to the capital gain.
The Golden Visa is not a property purchase
Permanent residence through investment expressly excludes buying a home under EDB schemes (EDB Act, First Schedule, Part IV).
USD 375,000 does not give permanent residence
That threshold opens a residence permit tied to the property. Permanent residence follows its own criteria, set by the Immigration Act.
Renting your villa to tourists
Tourist rental requires authorisation. Since 2026, a temporary certificate is decided within 21 days, with 90 days to comply (Tourism Authority Act, s. 25B).
03 Tax
What luxury costs in tax
Purchase duties, income tax and wealth: the rules in force since the Finance Act 2026.
| Item | Rule | Legal text |
|---|---|---|
| Registration duty | 5% paid by the buyer, in foreign currency; the increase to 10% planned for 1 July 2026 was repealed | Finance Act 2026, s. 16; Registration Duty Act |
| Land transfer tax | 5% paid by the seller; a further 10% on a G+2 on State land sold to a non-citizen | Land (Duties and Taxes) Act, s. 4(11) |
| Notary fees | 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 |
| Income tax | Progressive scale from the income year starting 1 July 2026: 0%, 10%, 20%, then 35% above Rs 12 million | Finance Act 2026, s. 7 |
| Capital gains, wealth, inheritance | No tax on property capital gains, no wealth tax, no inheritance or gift tax | 2026 finance laws, read in full |
| Local taxes | Local rate in the five municipal areas, main residence exempt; campement site tax of Rs 2 to Rs 6 per m² a year on coastal campement sites | Laws in force |
Example: a villa at €2.6M
Registration duty Rs 7,106,710, notary at most Rs 724,421, EDB application Rs 25,000: about Rs 7.86 million, or €143,700 or 5.5% of the price, excluding agency fees.
The 15% flat tax no longer exists
For individuals, the scale rises to 35% above Rs 12 million of income. The 15% rate remains that of corporate tax.
A treaty does not erase tax
Mauritius has 45 tax treaties in force, including with France. A treaty shares taxing rights between two States, it does not remove tax in your home country.
04 After the purchase
Living, renting, passing on
What owning a prestige property changes for your stay, your income and your heirs.
| Topic | What the text says | Source |
|---|---|---|
| Residence permit | From USD 375,000 under IRS, RES, PDS, Smart City, Invest Hotel or G+2, extended to the spouse and dependants | Immigration Act 2022, s. 8(1) |
| Senior residence | USD 200,000 for PDS senior living, over 50 | Immigration Act 2022, s. 8(1)(fa) |
| Tourist rental | Temporary certificate decided within 21 days, compliance within 90 days | Tourism Authority Act, s. 25B |
| 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 |
| 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 |
| Holding through a company | An unlisted company is a non-citizen as soon as a single shareholder is not Mauritian | Non-Citizens (Property Restriction) Act, s. 2 |
05 Off-market
Buying what is never advertised
In the most expensive segment, part of the properties sell without a public listing.
See our off-market properties →Why a property is not advertised
Seller discretion, a property still occupied, a price the owner prefers not to expose: off-market protects the seller as much as the buyer.
What does not change
Listed or not, the rules stay the same: an authorised route, EDB authorisation, a deed before the notary and 5% registration duty.
How to access it
Westimmo presents its off-market properties after a first conversation about your project and budget, in complete confidence.
06 Myths
Nine mistakes you will hear
Each is contradicted by an official text or by our figures.
"Foreigners now pay 10% duty"
That increase was repealed by the Finance Act 2026, published on 13 August 2026: registration duty remains 5%.
"Buying gives permanent residence"
From USD 375,000, the purchase opens a residence permit. Permanent residence follows other criteria (Immigration Act).
"The Golden Visa is built into the PDS"
The EDB Act expressly excludes buying a home under its schemes from permanent residence through investment.
"Mauritius taxes individuals at 15%"
Since the income year starting 1 July 2026, the scale is progressive up to 35% (Finance Act 2026, s. 7).
"Above €2M, you mostly pay for size"
On our listings, the price per m² goes from €4,580 in prestige to €8,040 in luxury: it almost doubles.
"A foreigner buys freely on the seafront"
A foreigner buys through an authorised route; on State land, a G+2 carries a 10% levy for the seller.
"A company gets around the restrictions"
An unlisted company is a non-citizen as soon as a single shareholder is not Mauritian (s. 2).
"A foreigner bequeaths the property freely"
Immovable property located in Mauritius follows Mauritian law (art. 3) and its reserved share for heirs (art. 913).
"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).
07 Related guides
Further reading
Our prestige properties, and the guides that prepare your purchase.
08 Sources & methodology
Reliable, up-to-date information
Prices come from our own listings, rules from enacted laws.
WestimmoSurvey of our listingsAGOOfficial legislationMRAMauritius Revenue AuthorityEDBEconomic Development Board
- Westimmo survey of 17 September 2026: 166 properties for sale published, 79 of them above €800,000, asking prices
- European Central Bank reference rate of 17 September 2026: €1 = Rs 54.667
- Non-Citizens (Property Restriction) Act, s. 2, 3 and 5 — Attorney General’s Office
- Immigration Act 2022, s. 8(1), and EDB Act 2017, First Schedule, Part IV
- Finance Act 2026 (Act No. 14 of 2026), s. 7, 9 and 16 — National Assembly
- Land (Duties and Taxes) Act, s. 4(11), Registration Duty Act and Notaries Act, Schedule, Part I
- Mauritian Civil Code, art. 3, 664, 913 and 1601-7 — Attorney General’s Office
- Tourism Authority Act, s. 25B
- Mauritius Revenue Authority — tax treaties in force, checked on 14 September 2026
- Economic Development Board — IRS, RES and PDS guidelines, FAQ of February 2025
Prices surveyed on 17 September 2026, laws read on 2 and 17 September 2026. This guide does not replace advice from a notary or tax adviser: have your file checked before you sign.
09 Frequently asked questions
Your questions about luxury in Mauritius
Short answers, with figures and legal texts.
Frequently asked questions about luxury real estate in Mauritius
On our listings on 17 September 2026, the 15 villas above €2M have a median price of Rs 142.1 million, or €2.60M, for a median floor area of 415 m². The 34 prestige villas, between €800,000 and €2M, have a median price of €1.27M. These are asking prices, at a rate of €1 to Rs 54.667.
Across the 21 properties above €2M in our stock on 17 September 2026, the median asking price is Rs 439,600 per m², or €8,040. On the west coast, it reaches €9,430 across 10 properties. In prestige, between €800,000 and €2M, it is €4,580 across 58 properties.
49 of our 79 properties above €800,000 are on the west coast, in Tamarin, Black River and Flic en Flac. Above €2M, supply also includes villas in Beau Champ on the east coast, in Bel Ombre in the south, and penthouses in the north, from Grand Baie to Haute Rive.
Yes, through a route set by law: IRS, RES, PDS, Smart City, Invest Hotel or a G+2 apartment, with EDB authorisation. Outside these routes, the deed is void (Non-Citizens (Property Restriction) Act, s. 3 and 5). 69 of Westimmo’s 79 prestige properties fall under a scheme open to foreigners.
From USD 375,000, a purchase under an approved scheme opens a residence permit for the buyer, spouse and dependants (Immigration Act, s. 8(1)). It is not permanent residence, and the Golden Visa excludes buying a home under EDB schemes.
For a villa at Rs 142.1 million, allow Rs 7,106,710 of registration duty, at most Rs 724,421 of notary fees and Rs 25,000 for the EDB application: about Rs 7.86 million, or €143,700 or 5.5% of the price, excluding agency fees.
No. Mauritius levies no wealth tax, no tax on property capital gains, and no inheritance or gift tax. Individual income tax is progressive, up to 35% above Rs 12 million since the income year starting 1 July 2026.
Yes, with authorisation from the Tourism Authority. Since 2026, a temporary certificate is decided within 21 days, with 90 days to comply (Tourism Authority Act, s. 25B).
These are properties sold without a public listing, because the seller wants discretion or the property is still occupied. The buying rules stay the same. Westimmo presents its off-market properties after a first conversation about your project, in complete confidence.
Mauritian law applies to immovable property located in Mauritius, even when held by foreigners (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).