Luxury Hotels for Sale in Mauritius — Premium Investment Opportunities

Yes, subject to conditions. Under the Non-Citizens (Property Restriction) Act, any non-citizen wishing to acquire commercial real estate — including a hotel — must obtain prior authorization from the Economic Development Board (EDB). The minimum investment, excluding land cost, is set at MUR 10 million for the acquisition of an existing establishment, and MUR 30 million for the development of a new one. The acquisition must be carried out through a company incorporated in accordance with the Companies Act 2001.

Each mandate is handled under a legally binding confidentiality agreement (NDA), signed before any information about the property or seller is disclosed. No public marketing is carried out without explicit written consent. All communications, financial documents, and exchanges between parties remain strictly confidential throughout the process.

In Mauritius, the process generally takes between 6 and 12 months from identifying the opportunity to final closing. This timeline depends on the complexity of the transaction, the due diligence required, the legal and tax structuring selected, and the EDB review process — which typically takes 4 to 8 weeks.

Typical costs are as follows: 5% agency commission, registration and title transfer fees at 5% of the transfer price (Land Transfer Tax), notarial fees estimated at approximately 1.5%, and legal fees depending on the complexity of the transaction. Preliminary due diligence is offered by Westimmo. All costs are presented transparently before any commitment is made.

Mauritius offers a highly competitive tax regime. Profits generated through a local company are taxed at a flat rate of 15%. There is no capital gains tax on resale, no inheritance tax, and no wealth tax. Mauritius has signed more than 40 double taxation treaties, notably with France, the United Kingdom, and Germany, allowing significant tax optimization for European investors.

The acquisition may be carried out in a personal capacity, through a Mauritian domestic company (Ltd), a Global Business Licence Company (GBL), a trust, or a recognized foundation. The choice of structure depends on the investor’s estate planning goals, tax residency, and intended succession strategy. We work with local tax lawyers and notaries to build the most suitable structure for each profile.

The Invest Hotel Scheme (IHS) is a specific government program allowing non-residents to acquire units within an EDB-approved hotel complex — room, suite, or villa — as freehold property, with usage rights and rental income secured by the operator. An IHS acquisition above USD 375,000 qualifies the buyer and their family for a permanent residence permit in Mauritius.

Yes, under EDB-approved programs such as PDS, IRS, IHS, and Smart City. Any acquisition above USD 375,000 qualifies the buyer, their spouse, and children under 24 for a permanent residence permit. This permit remains valid as long as the property is held and does not impose any minimum stay requirement. It also allows access to the Mauritian tax regime once the holder resides more than 183 days per year on the island.