Complete guide · Official EDB schemes
A complete guide for foreign investors — understand the six property acquisition schemes, the actual buying procedure, residency conditions, and tax advantages. No agency fees.
Key figures at a glance
The scheme a property falls under decides everything: who you will be able to sell it to, what you must declare, and whether the purchase opens a right to stay.
defined by the Mauritian government and regulated by the Economic Development Board: PDS, IRS, RES, G+2, Smart City and IHS. Each scheme has its own criteria — land size, minimum investment amount, eligible property type, and access to a residence permit.
Understanding these schemes is the essential first step in any real estate project in Mauritius, and it is the one most listings quietly skip. A property advertised as “open to foreigners” is open because it belongs to an approved development — not because the seller decided so. The practical consequence is simple: check the scheme and the EDB approval number before you discuss price. A contract signed on a property whose status opens no route to acquisition will go nowhere, and the costs incurred by then are not always recoverable.
Since the 2025–2026 Budget, the provision that allowed non-citizens holding a special authorization to buy outside the approved schemes above USD 500,000 has been removed. Only EDB-regulated schemes are now accessible.
Working with developers and builders across the island, Westimmo guides you through your acquisition — whether new or resale — with complete local expertise and full transparency on administrative and tax procedures.
To compare the schemes before choosing — budget benchmarks, real differences and points to watch — see the guide on buying new in Mauritius: PDS, IRS, RES, R+2, Smart City. This page describes the buying procedure itself.
Each scheme is approved and regulated by the Economic Development Board (EDB) of Mauritius.
The benchmark scheme for all new residential developments in Mauritius. Mandatory social mix: 25% of units must be sold to Mauritian citizens. Minimum of 6 high-end units with integrated commercial and leisure spaces.
Mauritius’ first scheme for large luxury estates. Still active for resale acquisitions in existing developments. Villas and apartments in integrated resorts with golf, spa, and marina facilities.
A mid-size version of IRS for more compact developments. Available on resale in existing projects. High-end villas, apartments, penthouses, and townhouses. No minimum purchase amount.
Allows non-citizens to acquire apartments in buildings with at least 2 floors above the ground floor. Studio, apartment, or penthouse. Seafront apartments are excluded from the scheme.
Mixed-use smart cities built around a “work, live & play” concept. Technology, sustainability, and quality infrastructure. Projects include Moka, Beau Plan, Côte d’Or, Mon Trésor, and Cap Marina.
Acquisition of hotel units (room, suite, villa) in EDB-approved hospitality complexes. Personal use allowed up to 45 days per year. Rental income is generated through hotel operations for the rest of the time.
The right question is not “which is cheapest” but “which one matches what I want to do with the property”.
| Scheme | Status today | Property type | Price floor | Residence permit |
|---|---|---|---|---|
| PDS 2015 | Open · all new developments | Villas, apartments, high-end residences | None | Yes, from USD 375,000 |
| IRS 2001 | Closed to new build · resale only | Villas and apartments in large estates | None | Yes, from USD 375,000 |
| RES 2007 | Closed to new build · resale only | Villas, apartments, penthouses, townhouses | None | Yes, from USD 375,000 |
| G+2 2016 | Open · prior EDB approval | Apartment in a ground floor + 2 building | MUR 6,000,000 | Only above USD 375,000 |
| Smart City 2015 | Open · within an approved city | Apartments, villas, offices | ~USD 200,000 residential | Yes, from USD 375,000 |
| IHS | Open · hotel unit with leaseback | Hotel room, suite or villa | None | Yes, from USD 375,000 |
Three useful readings of this table. PDS is the only door open to new build: since 2015 it has officially replaced IRS and RES, which survive only on resale. G+2 is the most accessible route, with a floor of MUR 6M, but it only opens the residence permit above USD 375,000 — below that you get the title deed and nothing else. IHS is not a home: it is an investment you may occupy for 45 days a year.
A linear, regulated path, from checking the scheme to receiving the title.
Ask the developer or seller for the exact scheme the property falls under and the project’s EDB approval number. Ask in writing and keep the answer. A vague reply is the first warning sign of the whole process — and the only stage where walking away costs you nothing.
It sets the price, the schedule and the conditions precedent. Insist that the deposit be held in escrow by the notary rather than paid into the seller’s account, and check that in the contract. Three clauses deserve a second reading: the condition precedent on EDB approval, the financing condition, and how the deposit is returned if approval is refused.
All applications go through the EDB’s NELS platform. Within an approved development, the developer handles the file; you supply identity documents, proof of address, the source-of-funds evidence required under anti-money-laundering rules, the forms, and — if you are buying through a company — its constitutive documents. This list varies with your profile: have it confirmed in writing before committing. Since December 1, 2025, a USD 50 processing fee applies to every permit application. Allow 4 to 8 weeks for processing.
A Mauritian bank will ask for your identity, your address, the origin of your funds and often the nature of your project. This review gates the release of every transfer: an incomplete file delays the deed more than any other step.
Since December 13, 2024, any non-citizen buyer under an approved scheme pays 85% of the price in Mauritian rupees to the developer, with the remaining 15% in a major foreign currency (USD, EUR) or in MUR. For properties above USD 750,000, the first USD 750,000 must come from personal funds transferred from abroad.
Title deed, boundaries, easements, subdivision status, minutes of the last general meetings and the syndic budget. This is where the unpleasant surprises hide, and no one does it for you: the notary guarantees the legal validity of the sale, not the quality of your deal.
The sale is executed before a notary. That is when the 5% registration duty payable by the buyer and the notary’s fees fall due. The seller pays the land transfer tax. Depending on the property, VAT on new build or a scheme-specific charge may apply.
The deed is registered with the Registrar-General. It is that registration — not the signature alone — that completes the transfer as against third parties; ask your notary to confirm the date it takes effect. If the investment reaches USD 375,000, the residence permit application is then filed on NELS. Keep the deed, the proof of registration and the transfer records: you will be asked for them again when you sell.
The rule that blocks the most files, and the one buyers discover too late.
Mauritius applies no exchange controls: income and capital gains can be transferred abroad freely. That freedom has a counterpart — traceability. The day you sell and want to repatriate the proceeds, your bank will ask for evidence that the funds entered the country in the first place.
Low rates, no wealth-related taxes, and a double taxation treaty with France.
At purchase. The main item is the 5% registration duty, payable by the buyer at the deed. Notary fees, disbursements, escrow costs and, depending on the property, VAT on new build are added to it.
During ownership — the annual property taxes. No land tax, no housing tax, no wealth tax — there is no local equivalent of the French real estate wealth tax. Rental income is taxed in Mauritius; the corporate rate and VAT are both set at 15%, and individual income tax is progressive. Dividends are exempt up to MUR 3 million per year for each resident individual.
On resale. No capital gains tax on real estate for individuals. Mentioned during the 2025–2026 budget speech, it was never introduced. The land transfer tax remains payable by the seller.
On death. No inheritance tax in Mauritius: real estate assets pass to heirs without local taxation. Please note — French inheritance rules may still apply to French tax residents.
The France–Mauritius treaty. Signed on December 11, 1980 and amended in 2011. Real estate income and capital gains generated by a property located in Mauritius are taxable only in Mauritius (Articles 6 and 13). A tax credit is granted in France to avoid double taxation. Mauritian assets are excluded from the French real estate wealth tax calculation if tax residency is effectively transferred to Mauritius (Article 22). Mauritius has signed similar treaties with more than 45 countries.
Becoming a tax resident requires 183 days a year in Mauritius. That is the condition of access to most of the above.
The notary. A public officer, the notary authenticates the deed, verifies that the seller owns the property and that the title can be transferred, then has the sale registered. The notary’s fees come on top of the registration duty and are payable by the buyer. The notary takes no view on the condition of the building or on whether the price is right: nothing prevents you from appointing your own adviser.
Financing. Mauritian banks do lend to non-residents. The deposit required, the share financed and the term are specific to each bank and each file, and are negotiated alongside the opening of the account — we deliberately publish no rate here, as rates change far too quickly for a figure on a web page to be reliable on the day you read it.
The increase in registration duty and land transfer tax from 5% to 10% for non-citizens, announced in the 2025–2026 Budget for July 1, 2026, has been repealed. The general rate remains 5%, across all schemes. Many pages online still announce 10% and turn it into an argument for urgency: that argument no longer has any object.
One exception remains, and it falls on the seller: the transfer to a non-citizen of a residential property located on State Land or on the Pas Géométriques carries an additional 10% charge payable by the seller, with an exemption where the notarial preliminary agreement predates June 19, 2026.
| When | Item | Payable by | Amount |
|---|---|---|---|
| At the deed | Registration duty | Buyer | 5% of the price |
| At the deed | Notary fees and disbursements | Buyer | Notarial scale — ask the notary |
| At the deed | VAT on new build, scheme-specific charge | Depends on the property | Variable — confirm on the development |
| Application | Permit application fee (NELS platform) | Applicant | USD 50 since December 1, 2025 |
| Application | International transfer and currency exchange fees | Buyer | Specific to each bank |
| Ownership | Land tax, housing tax, wealth tax | — | None in Mauritius |
| Ownership | Syndic and estate charges | Owner | Specific to the development — ask for the last 3 approved budgets |
| Resale | Land transfer tax | Seller | 5% |
| Resale | Capital gains tax on real estate | — | None for individuals |
All applications are processed through the EDB’s NELS platform. Since December 1, 2025, a USD 50 processing fee applies to every application.
| Permit | Duration | Who it is for | Main conditions |
|---|---|---|---|
Residence permit through property investment | Ownership period | Buyer of an eligible property | PDS, IRS, RES, Smart City, IHS or G+2 property ≥ USD 375,000 Spouse and children under 24 included automatically Work permit exemption |
Investor OP | 10 years · renewable | Setting up and running a company | Option A: USD 50,000 capital injection · turnover ≥ MUR 1.5M in year 1, then MUR 20M over 5 years Option B: USD 100,000 capital injection · turnover ≥ MUR 1M in year 1, then MUR 15M over 5 years |
Professional OP (ProPass / Expert Pass) | 10 years · renewable | Foreign employee hired by a Mauritian company | ProPass: salary ≥ MUR 30,000 / month Expert Pass: salary ≥ MUR 250,000 / month Spouse allowed to work without a separate OP (EDB notification) |
Self-Employed OP | 10 years · renewable | Freelancers, consultants, sole entrepreneurs | USD 50,000 to be transferred within 60 days 2 client letters of intent required Turnover ≥ MUR 750,000 in year 1 · cumulative ≥ MUR 6M over 5 years Service activities only |
Retired Non-Citizen Permit | 5 years · renewable | Non-citizens aged 50 and over | Initial transfer of USD 2,000 within 60 days Regular income ≥ USD 24,000 / year, evidenced annually Medical insurance mandatory |
Dependent Permit | Same as the main holder | Family of an OP or RP holder | Spouse (married or civil union), children under 24, parents Family relationship supported by a certified civil status document No additional investment |
Premium Visa | 1 year · renewable · free | Remote workers and foreign-source income | Income ≥ USD 1,500 / month or USD 18,000 / year · + USD 500 / month per child Foreign-source income only No participation in the local labour market |
Tourist Visa | 60 to 90 days · free | Discovering Mauritius before relocating | Duration depends on nationality · extendable up to 6 months / year through the PIO No professional activity allowed |
Permanent Residence Permit (PRP) | 20 years · renewable | After 5 years holding a valid permit (OP or RP) | Waiting period increased from 3 to 5 years under the 2025–2026 Budget Investor: ≥ MUR 75M cumulative turnover over 5 years Professional: ≥ MUR 400,000 / month for 5 years No separate work permit required |
One costly confusion is worth clearing up: buying does not automatically give you the right to live in Mauritius. It is an investment of at least USD 375,000 in a property under an approved scheme that allows you to apply for a residence permit — an application that is assessed, not a right acquired by signing. You can perfectly well buy for less: you simply do not get the permit.
Westimmo supports you through every permit application step — from profile assessment to filing your application on the EDB’s NELS platform. No agency fee.
The exit is the part of the journey brochures never describe.
Reselling a unit held under an approved scheme is possible, but regulated. It goes through the Economic Development Board, and the buyer must themselves be eligible for the scheme. That eligibility requirement is what narrows the pool of potential buyers and weighs on liquidity in the Mauritian market: your property is not addressed to everyone. The exact formalities and notice periods should be confirmed with the EDB before you put it on the market.
The permit follows the property. A residence permit obtained through real estate lasts as long as you own the property. Which raises a question buyers forget to ask themselves at purchase: what becomes of your right to stay the day you sell? If your life in Mauritius rests on that permit, plan a replacement before you sell — another eligible property, or a permit of a different kind.
On the tax side the exit is light: no capital gains tax for individuals, the land transfer tax payable by the seller, and free repatriation — provided the record of how the funds came in is complete.
Renting in the meantime is free. Owners under all schemes can rent out their property on a short-term or long-term basis without restriction. The one exception is of a different nature: under IHS, personal use is capped at 45 days per year, the rest of the year being operated by the hotel.
Boundaries, easements and syndic charges are checked by no one but you.
Reselling goes through the EDB and requires a buyer who is themselves eligible.
G+2 below USD 375,000 gives no right to stay.
Pay the whole price from a single account in your own name: it is the cheapest decision in the whole file, and the one that will save you weeks of paperwork on the way out.
Take the time to define your goals — home, investment, yield — so you can choose the right scheme.
Comprehensive support from profile analysis to property management — with no agency fee and access to all developers across the island.
We assess your personal, tax, and wealth situation to identify the scheme and property type best aligned with your goals.
We present a carefully curated selection of developments that match your strategy, sourced through our network of partner developers.
We guide you through every required step: EDB application, notary coordination, and compliance with the payment rules in force since December 2024.
After acquisition, we continue to support your investment — rental management, tax optimization, and long-term guidance.
To go further with your property project in Mauritius.
Answers to the questions foreign buyers ask most often about property in Mauritius.
No. Non-citizens can purchase property in Mauritius only under EDB-approved schemes: PDS, IRS, RES, Smart City (SCS), IHS, or G+2. Since the 2025–2026 Budget, the provision that allowed non-citizens holding a special authorization to buy outside the approved schemes above USD 500,000 has been removed. Only EDB-regulated schemes are now accessible.
USD 375,000 (or the equivalent in convertible currency or MUR) invested in an eligible residential property under PDS, IRS, RES, Smart City, IHS, or G+2. The permit is granted for the entire period of ownership and extends to the spouse and children under 24. Source: official EDB Mauritius — edbmauritius.org.
Since December 13, 2024, any non-citizen buyer must pay 85% of the sale price in Mauritian rupees (MUR) to the developer, with the remaining 15% in a major foreign currency (USD, EUR) or MUR. For properties above USD 750,000, the first USD 750,000 must come from personal funds transferred from abroad. Source: EDB Mauritius — Cabinet Decision of December 6, 2024.
The PDS (since 2015) is the unified scheme covering all new residential developments — it officially replaced both IRS and RES. The IRS (since 2001) and RES (since 2007) still exist only for resale properties in developments built before 2015. For any new development, only the PDS applies. All three schemes qualify for a residence permit from USD 375,000 of investment.
No. The increase in registration duty and land transfer tax from 5% to 10% for non-citizens, announced in the 2025–2026 Budget for July 1, 2026, has been repealed. The general rate remains 5% across all schemes. The only survival is an additional 10% charge payable by the seller of a residential property located on State Land or on the Pas Géométriques, with an exemption where the notarial preliminary agreement predates June 19, 2026. Pages that still use this increase as an argument for urgency are out of date.
No. Although mentioned during the 2025–2026 budget speech, no real estate capital gains tax was introduced. Mauritius maintains its traditional regime: 0% capital gains tax for individuals. The land transfer tax remains payable by the seller at 5%.
Yes, freely. Owners under all schemes (PDS, IRS, RES, SCS, G+2) can rent out their property on a short-term or long-term basis without restriction. Under the France–Mauritius tax treaty of 1980, rental income from a property located in Mauritius is taxable only in Mauritius (Article 6) — a tax credit is granted in France to avoid double taxation. The one exception: under IHS, personal use is capped at 45 days per year.
It is the same scheme — G+2 (Ground + 2) is the official EDB designation, while R+2 is the common French wording (ground floor + 2 upper floors). It applies to apartments in buildings with at least 2 floors above the ground floor, from MUR 6,000,000 (~USD 130,000). A residence permit is granted only if the property exceeds USD 375,000 — below that threshold, only the title deed is issued. Seafront apartments are excluded from the scheme.
Yes. It is possible to acquire property through a Mauritian company (domestic LTD or GBC). Advantages include a corporate tax rate capped at 15%, easier rental management, and estate planning optimization. Please note: property held through a company may still remain within the scope of French wealth tax for French tax residents. To be checked with your adviser: a corporate structure does not necessarily exempt you from the rules applying to non-citizens. Prior structuring with a France–Mauritius tax adviser is strongly recommended.
Reselling is possible but regulated: it goes through the Economic Development Board and requires a buyer who is themselves eligible for the scheme. That eligibility requirement is what narrows the pool of potential buyers and weighs on liquidity — the exact formalities and notice periods should be confirmed with the EDB before you put the property on the market. A residence permit obtained through real estate ends with ownership: if your life in Mauritius depends on it, plan a replacement before you sell.
No. Buying property opens no right to Mauritian citizenship. At best, an investment of at least USD 375,000 in a property under an approved scheme allows you to apply for a residence permit, valid as long as you own the property. Residency and citizenship are two distinct things, governed by different legislation.
