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.
Updated 2 September 2026: this page now reflects the Finance Act 2026 (Act No. 14 of 2026) and the Economic and Financial Measures (Miscellaneous Provisions) Act 2026 (Act No. 13 of 2026), published in Government Gazette No. 59 of 13 August 2026. Budget announcements are now separated from what was actually enacted.
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: the announced review of taxes under EDB schemes has taken place, and it went in their favour — the Finance Act 2026 repealed the increase of transfer duties to 10%, bringing the regime back to 5% + 5%. Working the other way, an additional 10% duty payable by the seller now applies to G+2 apartments located on State Lands and Pas Géométriques. Add to that entirely replaced Occupation Permit criteria and a Golden Visa that expressly excludes property. 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.
What was enacted, and what was not. The restriction on leases remains an announcement from the Budget Speech (paragraphs 180 and 181): it was carried into neither of the two August 2026 Acts, the Non-Citizens (Property Restriction) Act being unamended. But it concerns lease-granting policy, which requires no legislation and therefore applies in practice. Leases already approved, and resale by an existing owner, are not covered.
The 10% duty on the seller, by contrast, did enter the law (new section 4(11) of the Land (Duties and Taxes) Act). Three points matter: it is payable by the seller; it only covers residential property located on State land or on Pas Géométriques transferred to a non-citizen through the G+2 route, cumulative conditions that leave out most G+2 stock built on freehold land as well as the PDS, RES, IHS and Smart City schemes; and it is in addition to the 5% land transfer tax, bringing the total cost for the transferor to around 15%. The only exemption: a pre-contract signed before a notary prior to 19 June 2026.
Legal due diligence before any reservation becomes essential, particularly near the coastline. Browse our properties accessible to foreigners.
Property taxes: the EDB scheme review has taken place
The review has taken place. The Finance Act 2026 repealed the increase of transfer duties from 5% to 10% that the Finance Act 2025 had enacted for non-citizens with effect from 1 July 2026 — both as registration duty and as land transfer tax (sections 16(b), 16(e)(i) and 9(a)(i)).
The ordinary regime therefore applies again to acquisitions under PDS, IRS, RES, the Invest Hotel Scheme and Smart City: 5% registration duty payable by the buyer, 5% land transfer tax payable by the seller.
A point of caution: the repeal is not retroactive and took effect on publication, on 13 August 2026. For a deed signed or registered between 1 July and 12 August 2026, neither the MRA nor the Registrar-General has published a position to date: that case is handled with the instructing notary. 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. These thresholds are reserved to Mauritian citizens: no foreign buyer qualifies. The measure 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
Enacted. The former USD 50,000 category disappears: a single initial investment threshold of USD 100,000, with turnover of Rs 5 M from the 3rd year, then Rs 8 M from the 5th year to renew the permit.
Professional category
Enacted. ProPass and Expert Pass are merged, with a basic monthly salary of Rs 50,000 harmonised across all sectors. Mind the calendar: the transitional provision that assesses a current holder against the former criteria at their first renewal only comes into force on 1 October 2026. Between 13 August and 30 September 2026, that protection does not exist in law.
Self-Employed category
Enacted. A USD 50,000 investment, with turnover of Rs 2 M from the 3rd year, then Rs 3 M from the 5th year for renewal.
New features
The Family Occupation Permit is repealed, throughout. The Technical category (Government-to-Government framework) is by contrast the only measure whose commencement still awaits a Proclamation, not yet made.
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.
The route to a Permanent Residence Permit was indeed enacted. But the text is explicit on one decisive point: the investment must be made in a business activity other than the acquisition of a residential property under the EDB property schemes. The Golden Visa is therefore not a property route.
The features that circulate — two-year validity, an annual quota, five-working-day processing, a list of eligible sectors — appear in neither of the two 2026 Acts: they are announcements, with no Government Notice published to date.
Immigration: a digital system for non-citizens
Several amendments to the Immigration Act were enacted. The Electronic Travel Authorisation, however, is among the few measures whose commencement remains suspended to a Proclamation, not yet made: it is not applicable yet.
The residence permit may also be issued in digital, card or paper format.
One favourable change, little commented on: the Minister’s absolute discretion to deprive a foreigner of resident status is removed (repeal of section 18(2) of the Immigration Act 2022). Deprivation is now possible only on an exhaustive list of grounds. This is a real gain in legal certainty for a buyer settling in Mauritius.
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.
Personal taxation: the end of the flat tax
This is the heaviest measure of the Budget 2026/2027 for an expatriate or a resident investor, and it has gone largely unnoticed. The Finance Act 2026 replaces the personal income tax scale. For the income year beginning 1 July 2026 and every subsequent year, it becomes progressive: 0% on the first Rs 500,000, 10% on the next Rs 500,000, 20% on the next Rs 11 million, and 35% on the remainder.
Describing Mauritius as a « 15% flat tax » jurisdiction for individuals is therefore no longer accurate. The 15% rate remains the corporate income tax rate and the rate of certain withholdings.
Fair Share Contribution: it is still due this year. Contrary to what is circulating, it has not been repealed. The 15% contribution on net income above Rs 12 million remains due for the income year ended 30 June 2026, and is paid with the return due by 15 October 2026. It no longer applies to the year beginning 1 July 2026, where the 35% band takes over. For companies, the contribution is maintained and its scope is widened: the sole criterion becomes chargeable income above Rs 24 million.
The structural features, by contrast, are intact: a full-text search of both 2026 Acts confirms no capital gains tax on property, no wealth tax and no inheritance or gift duty.
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.
⚠️ The costly mistake: signing a reservation on a G+2 apartment without having the land status checked. The Budget's new restriction targets buildings on State Land: a preliminary agreement on a property that has become ineligible for foreign buyers means months of deadlock and a locked-up deposit. Have "State Land or freehold" confirmed by the notary BEFORE paying anything.
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Frequently asked questions
Frequently asked questions
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.
Yes, and downwards. The Finance Act 2026 repealed the increase to 10% enacted in 2025: acquisitions under PDS, IRS, RES, the Invest Hotel Scheme and Smart City fall again under the ordinary regime, namely 5% registration duty payable by the buyer and 5% land transfer tax payable by the seller. An additional 10% duty remains, payable by the seller, limited to residential property located on State land or on Pas Géométriques.
Yes. The Registration Duty exemption threshold rises to Rs 3 million for bare land and Rs 6 million for a house or apartment. These thresholds are reserved to Mauritian citizens: no foreign buyer qualifies.
Yes, the route was enacted. But the one million dollar investment must be made in a business activity other than the acquisition of a residential property under the EDB property schemes. The Golden Visa is therefore not a property route.
No. The Family Occupation Permit was repealed by Act No. 13 of 2026, in force since 13 August 2026.
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.