Hotels for sale in Mauritius — boutique hotels, resorts and hotel investment

Yes, with prior approval from the Economic Development Board (EDB), as provided by the Non-Citizens (Property Restriction) Act. For a guesthouse or tourist residence, specific conditions have applied since 2019: the buyer must be a company incorporated under the Companies Act 2001, obtain a letter of no objection from the Ministry of Tourism and invest, excluding land, at least Rs 10 million to take over an existing establishment, or Rs 30 million to create a new one. Each hotel project is assessed case by case with your advisers.

Information about a property and its owner is only shared after a confidentiality agreement has been signed, and with the seller's consent. Financial documents and exchanges remain restricted to the parties concerned.

It generally takes several months between first contact and signing. The timeframe depends on the checks to be carried out, the acquisition structure chosen and the approvals to be obtained, notably from the EDB.

For the purchase of the property itself, registration duty is 5% of the price, paid by the buyer, and land transfer tax is 5%, paid by the seller: the increase to 10% provided for by the 2025 Finance Act was repealed in 2026. Notary, lawyer and adviser fees are added depending on the file. Our fees are specified before any commitment.

The profits of a Mauritian company are subject to 15% corporate tax, plus a Fair Share Contribution above Rs 24 million of chargeable income. Mauritius does not tax property capital gains, inheritance or wealth, and has signed double taxation agreements with many countries, including France. Your situation should be reviewed with a tax adviser.

Depending on your project, the acquisition can go through a Mauritian company, a company holding a Global Business Licence or another wealth structure. The choice depends on your objectives, your tax residence and your succession plans: it is made with lawyers and notaries, whom we can recommend.

The Invest Hotel Scheme allows a developer or a hotel company to sell rooms, suites or villas in its hotel to finance its construction or renovation. The buyer becomes the owner, and rental income depends on the contract signed with the operator. A purchase of at least USD 375,000 qualifies for a residence permit, valid as long as the property is held.

Not directly. The residence permit linked to property requires a purchase of at least USD 375,000 in an approved scheme : IRS, RES, PDS, Invest Hotel Scheme or Smart City. It is valid as long as the property is held and extends to the spouse and dependants. An investor who takes over and runs a hotel would rather apply for an Investor Occupation Permit, whose criteria were redefined in 2026: an investment of at least USD 100,000 and turnover targets.