{"id":252288,"date":"2022-09-08T10:39:46","date_gmt":"2022-09-08T09:39:46","guid":{"rendered":"https:\/\/real-estate-mauritius.mu\/pds-irs-res-r2-smartcity-how-to-buy-mauritius\/"},"modified":"2026-09-10T13:51:44","modified_gmt":"2026-09-10T09:51:44","slug":"pds-irs-res-r2-smartcity-how-to-buy-mauritius","status":"publish","type":"page","link":"https:\/\/real-estate-mauritius.mu\/en\/pds-irs-res-r2-smartcity-how-to-buy-mauritius\/","title":{"rendered":"Understanding projects"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"252288\" class=\"elementor elementor-252288 elementor-237027\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-wg252288s elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"wg252288s\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-wg252288c\" data-id=\"wg252288c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-wg252288w elementor-widget elementor-widget-html\" data-id=\"wg252288w\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<main class=\"wg-page\">\n<div class=\"wg-progress\" aria-hidden=\"true\"><\/div>\n\n<section class=\"wg-hero\" style=\"background-image:url('https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-4.jpg');\">\n<div class=\"wg-hero-shade\"><\/div>\n<div class=\"wg-hero-inner\">\n<nav class=\"wg-breadcrumb\" aria-label=\"Breadcrumb\"><a href=\"\/en\/\">Home<\/a><span>\u203a<\/span><a href=\"https:\/\/real-estate-mauritius.mu\/acheter-investir-ile-maurice\/\">Investing in Mauritius<\/a><span>\u203a<\/span><span aria-current=\"page\">Understanding the schemes<\/span><\/nav>\n<div class=\"wg-hero-copy\">\n<p class=\"wg-overline\">Complete guide \u00b7 Official EDB schemes<\/p>\n<h1>How to buy property in Mauritius: the procedure, scheme by scheme \u2014 PDS, IRS, RES, R+2, Smart City &amp; IHS<\/h1>\n<p>A complete guide for foreign investors \u2014 understand the six property acquisition schemes, the actual buying procedure, residency conditions, and tax advantages. No agency fees.<\/p>\n<div class=\"wg-meta\">\n<span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M4 5h6a3 3 0 013 3v11a2 2 0 00-2-2H4zM20 5h-6a3 3 0 00-3 3v11a2 2 0 012-2h7z\"\/><\/svg>Guide updated<br>September 2026<\/span>\n<span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 7v5l3 2\"\/><\/svg>Reading time<br>22 min<\/span>\n<span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"8\" r=\"4\"\/><path d=\"M4 21a8 8 0 0116 0\"\/><\/svg>By the Westimmo team<br>Working with every developer on the island<\/span>\n<\/div>\n<\/div>\n<\/div>\n<aside class=\"wg-hero-quote\">Six paths<br>to ownership,<br>one procedure<\/aside>\n<\/section>\n\n<nav class=\"wg-sectionnav\" aria-label=\"Guide contents\"><div class=\"wg-container\">\n<a href=\"#framework\"><b>01<\/b> The framework<\/a>\n<a href=\"#schemes\"><b>02<\/b> The 6 schemes<\/a>\n<a href=\"#compare\"><b>03<\/b> Compare<\/a>\n<a href=\"#procedure\"><b>04<\/b> The procedure<\/a>\n<a href=\"#funds\"><b>05<\/b> Moving the funds<\/a>\n<a href=\"#tax\"><b>06<\/b> Tax<\/a>\n<a href=\"#permits\"><b>07<\/b> Permits &amp; visas<\/a>\n<a href=\"#resale\"><b>08<\/b> Reselling<\/a>\n<a href=\"#faq\"><b>09<\/b> FAQ<\/a>\n<\/div><\/nav>\n\n<section class=\"wg-band wg-ivory\" id=\"figures\">\n<div class=\"wg-container\">\n<p class=\"wg-eyebrow\">Key figures at a glance<\/p>\n<h2 class=\"wg-display\">What to know before you start<\/h2>\n<div class=\"wg-stats\">\n<div><b>375<i>K USD<\/i><\/b><strong>Residence permit threshold<\/strong><span>Minimum investment in an eligible property. Valid for the investor, their spouse and children under 24.<\/span><\/div>\n<div><b>5<i>%<\/i><\/b><strong>Registration duty<\/strong><span>Payable by the buyer at the deed. This is the rate in force today: the increase to 10% announced for 2026 did not happen.<\/span><\/div>\n<div><b>6<\/b><strong>Official acquisition schemes<\/strong><span>PDS, IRS, RES, G+2, Smart City and IHS. Outside these schemes, a non-citizen cannot buy freely.<\/span><\/div>\n<div><b>0<i>\u20ac<\/i><\/b><strong>Agency fee for the buyer<\/strong><span>Westimmo is paid exclusively by partner developers. Your purchase carries no additional commission.<\/span><\/div>\n<\/div>\n<\/div>\n<\/section>\n\n<section class=\"wg-band\" id=\"framework\">\n<div class=\"wg-container wg-feature\">\n<div>\n<div class=\"wg-title\"><span>01<\/span><div><h2>A clear regulatory framework, six paths to property ownership<\/h2><p>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.<\/p><\/div><\/div>\n<div class=\"wg-answer\">\n<strong>A foreign investor can only buy under one of the six official schemes<\/strong>\n<p>defined by the Mauritian government and regulated by the Economic Development Board: <strong>PDS, IRS, RES, G+2, Smart City and IHS<\/strong>. Each scheme has its own criteria \u2014 land size, minimum investment amount, eligible property type, and access to a residence permit.<\/p>\n<\/div>\n<div class=\"wg-prose\">\n<p>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 \u201copen to foreigners\u201d is open because it belongs to an approved development \u2014 not because the seller decided so. The practical consequence is simple: <strong>check the scheme and the EDB approval number before you discuss price.<\/strong> 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.<\/p>\n<p>Since the 2025\u20132026 Budget, the provision that allowed non-citizens holding a special authorization to buy outside the approved schemes above USD 500,000 has been removed. <strong>Only EDB-regulated schemes are now accessible.<\/strong><\/p>\n<p>Working with developers and builders across the island, Westimmo guides you through your acquisition \u2014 whether new or resale \u2014 with complete local expertise and full transparency on administrative and tax procedures.<\/p>\n<p>To compare the schemes before choosing \u2014 budget benchmarks, real differences and points to watch \u2014 see the guide on <a href=\"https:\/\/real-estate-mauritius.mu\/en\/pds-irs-res-r2-smart-city-buying\/\">buying new in Mauritius: PDS, IRS, RES, R+2, Smart City<\/a>. This page describes the buying procedure itself.<\/p>\n<\/div>\n<\/div>\n<figure class=\"wg-photo-card\">\n<img loading=\"lazy\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/villas-aloes-cap-tamarin-vue-ensemble-by-westimmo-1024x576.jpg\" width=\"1024\" height=\"576\" loading=\"lazy\" decoding=\"async\" alt=\"Residence under an approved scheme in Cap Tamarin, Mauritius\">\n<figcaption><strong>No agency fee<\/strong> \u2014 Westimmo is paid by developers. Your purchase does not include any additional commission on your side.<\/figcaption>\n<\/figure>\n<\/div>\n<\/section>\n\n<section class=\"wg-band wg-soft\" id=\"schemes\">\n<div class=\"wg-container\">\n<div class=\"wg-title\"><span>02<\/span><div><h2>The 6 property schemes open to foreign investors<\/h2><p>Each scheme is approved and regulated by the Economic Development Board (EDB) of Mauritius.<\/p><\/div><\/div>\n<div class=\"wg-keygrid\" style=\"--cols:3\">\n\n<article class=\"wg-carte\">\n<div class=\"wg-carte-tete\"><span class=\"wg-carte-num\">01<\/span><span class=\"wg-carte-sigle\">PDS<\/span><\/div>\n<h3>Property Development Scheme<\/h3>\n<small class=\"wg-carte-quand\">Since May 2015 \u00b7 Officially replaces IRS &amp; RES for all new projects<\/small>\n<p>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.<\/p>\n<ul class=\"wg-carte-crit\">\n<li>Land: <strong>4,220 m\u00b2 minimum \u2014 63 hectares maximum<\/strong><\/li>\n<li>No minimum purchase price<\/li>\n<li>25% of units reserved for Mauritian citizens<\/li>\n<li>Residence permit from <strong>USD 375,000<\/strong> \u00b7 Spouse + children under 24<\/li>\n<\/ul>\n<\/article>\n\n<article class=\"wg-carte\">\n<div class=\"wg-carte-tete\"><span class=\"wg-carte-num\">02<\/span><span class=\"wg-carte-sigle\">IRS<\/span><\/div>\n<h3>Integrated Resort Scheme<\/h3>\n<small class=\"wg-carte-quand\">Since 2001 \u00b7 Available on resale only (projects approved before 2015)<\/small>\n<p>Mauritius\u2019 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.<\/p>\n<ul class=\"wg-carte-crit\">\n<li>Land area <strong>\u2265 10 hectares<\/strong> (existing projects)<\/li>\n<li>No minimum price \u00b7 Free resale<\/li>\n<li>Work permit exemption if residence permit is obtained<\/li>\n<li>Residence permit from <strong>USD 375,000<\/strong> (resale)<\/li>\n<\/ul>\n<\/article>\n\n<article class=\"wg-carte\">\n<div class=\"wg-carte-tete\"><span class=\"wg-carte-num\">03<\/span><span class=\"wg-carte-sigle\">RES<\/span><\/div>\n<h3>Real Estate Scheme<\/h3>\n<small class=\"wg-carte-quand\">Since 2007 \u00b7 Available on resale only (projects approved before 2015)<\/small>\n<p>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.<\/p>\n<ul class=\"wg-carte-crit\">\n<li>Land: <strong>4,000 m\u00b2 to 10 hectares<\/strong><\/li>\n<li>No minimum purchase price \u00b7 Free resale<\/li>\n<li>Work permit exemption if permit is obtained<\/li>\n<li>Residence permit from <strong>USD 375,000<\/strong> \u00b7 Spouse + children under 24<\/li>\n<\/ul>\n<\/article>\n\n<article class=\"wg-carte\">\n<div class=\"wg-carte-tete\"><span class=\"wg-carte-num\">04<\/span><span class=\"wg-carte-sigle\">G+2<\/span><\/div>\n<h3>Ground + 2 Apartments (G+2, also written R+2)<\/h3>\n<small class=\"wg-carte-quand\">Since December 2016 \u00b7 Prior EDB approval required<\/small>\n<p>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.<\/p>\n<ul class=\"wg-carte-crit\">\n<li>Building <strong>\u2265 ground floor + 2 upper floors<\/strong>, freehold ownership<\/li>\n<li>Minimum price: <strong>MUR 6,000,000<\/strong> (~USD 130,000)<\/li>\n<li>Seafront apartments excluded<\/li>\n<li>Residence permit if \u2265 USD 375,000 \u00b7 Otherwise title deed only<\/li>\n<\/ul>\n<\/article>\n\n<article class=\"wg-carte\">\n<div class=\"wg-carte-tete\"><span class=\"wg-carte-num\">05<\/span><span class=\"wg-carte-sigle\">SCS<\/span><\/div>\n<h3>Smart City Scheme<\/h3>\n<small class=\"wg-carte-quand\">Since 2015 \u00b7 Tax incentives removed for projects approved after June 2025<\/small>\n<p>Mixed-use smart cities built around a \u201cwork, live &amp; play\u201d concept. Technology, sustainability, and quality infrastructure. Projects include Moka, Beau Plan, C\u00f4te d\u2019Or, Mon Tr\u00e9sor, and Cap Marina.<\/p>\n<ul class=\"wg-carte-crit\">\n<li>Land <strong>\u2265 10 hectares<\/strong> \u00b7 Mixed-use required<\/li>\n<li>Residential units from <strong>~USD 200,000<\/strong><\/li>\n<li>Environmental and technology standards imposed by the EDB<\/li>\n<li>Residence permit from <strong>USD 375,000<\/strong> \u00b7 Spouse + children under 24<\/li>\n<\/ul>\n<\/article>\n\n<article class=\"wg-carte\">\n<div class=\"wg-carte-tete\"><span class=\"wg-carte-num\">06<\/span><span class=\"wg-carte-sigle\">IHS<\/span><\/div>\n<h3>Invest Hotel Scheme<\/h3>\n<small class=\"wg-carte-quand\">Hotel investment \u00b7 Existing or under-development hotels<\/small>\n<p>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.<\/p>\n<ul class=\"wg-carte-crit\">\n<li>No minimum purchase price<\/li>\n<li>Personal use: <strong>maximum 45 days per year<\/strong><\/li>\n<li>Rental income generated through hotel operations<\/li>\n<li>Residence permit from <strong>USD 375,000<\/strong> \u00b7 Spouse + children under 24<\/li>\n<\/ul>\n<\/article>\n\n<\/div>\n<\/div>\n<\/section>\n\n<section class=\"wg-band\" id=\"compare\">\n<div class=\"wg-container\">\n<div class=\"wg-title\"><span>03<\/span><div><h2>The six schemes compared at a glance<\/h2><p>The right question is not \u201cwhich is cheapest\u201d but \u201cwhich one matches what I want to do with the property\u201d.<\/p><\/div><\/div>\n<ul class=\"wg-iconlist\">\n<li><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M3 11l9-7 9 7v9a1 1 0 01-1 1H4a1 1 0 01-1-1z\"\/><\/svg><div><strong>You want the residence permit<\/strong><p>You need to reach USD 375,000 in a property under an approved scheme \u2014 PDS, IRS, RES, Smart City, IHS or G+2. Below that, buying is still possible but opens no right to stay.<\/p><\/div><\/li>\n<li><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M4 20V10M10 20V4M16 20v-8M22 20H2\"\/><\/svg><div><strong>You want the lowest entry budget<\/strong><p>G+2, from MUR 6,000,000 (~USD 130,000). It is the most accessible route on the market, but it excludes the seafront and does not open the same rights.<\/p><\/div><\/li>\n<li><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h8l4 4v14H6z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><div><strong>You are looking for new build<\/strong><p>PDS or Smart City: these are the only two schemes open to new developments. IRS and RES have been closed to new projects since 2015.<\/p><\/div><\/li>\n<li><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M12 21V9M12 9c-3-4-7-4-9-2 3 0 6 1 9 2zM12 9c3-4 7-4 9-2-3 0-6 1-9 2z\"\/><\/svg><div><strong>You are looking for a large estate on resale<\/strong><p>IRS and RES, on the secondary market of pre-2015 developments: golf, spa, marina, large plots.<\/p><\/div><\/li>\n<li><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 7v5l3 2\"\/><\/svg><div><strong>You are looking for an investment, not a home<\/strong><p>IHS. You own a hotel unit operated year-round; your personal use is capped at 45 days per year.<\/p><\/div><\/li>\n<\/ul>\n<div class=\"wg-tablewrap\" role=\"region\" aria-label=\"Comparison of the six acquisition schemes\" tabindex=\"0\">\n<table class=\"wg-table\">\n<caption>Source: Economic Development Board (EDB) Mauritius. Thresholds should be confirmed on the development\u2019s own documentation on the day of your deed.<\/caption>\n<thead><tr><th scope=\"col\">Scheme<\/th><th scope=\"col\">Status today<\/th><th scope=\"col\">Property type<\/th><th scope=\"col\">Price floor<\/th><th scope=\"col\">Residence permit<\/th><\/tr><\/thead>\n<tbody>\n<tr><th scope=\"row\">PDS <small>2015<\/small><\/th><td>Open \u00b7 all new developments<\/td><td>Villas, apartments, high-end residences<\/td><td>None<\/td><td>Yes, from USD 375,000<\/td><\/tr>\n<tr><th scope=\"row\">IRS <small>2001<\/small><\/th><td>Closed to new build \u00b7 resale only<\/td><td>Villas and apartments in large estates<\/td><td>None<\/td><td>Yes, from USD 375,000<\/td><\/tr>\n<tr><th scope=\"row\">RES <small>2007<\/small><\/th><td>Closed to new build \u00b7 resale only<\/td><td>Villas, apartments, penthouses, townhouses<\/td><td>None<\/td><td>Yes, from USD 375,000<\/td><\/tr>\n<tr><th scope=\"row\">G+2 <small>2016<\/small><\/th><td>Open \u00b7 prior EDB approval<\/td><td>Apartment in a ground floor + 2 building<\/td><td>MUR 6,000,000<\/td><td>Only above USD 375,000<\/td><\/tr>\n<tr><th scope=\"row\">Smart City <small>2015<\/small><\/th><td>Open \u00b7 within an approved city<\/td><td>Apartments, villas, offices<\/td><td>~USD 200,000 residential<\/td><td>Yes, from USD 375,000<\/td><\/tr>\n<tr><th scope=\"row\">IHS<\/th><td>Open \u00b7 hotel unit with leaseback<\/td><td>Hotel room, suite or villa<\/td><td>None<\/td><td>Yes, from USD 375,000<\/td><\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"wg-prose\">\n<p>Three useful readings of this table. <strong>PDS is the only door open to new build<\/strong>: since 2015 it has officially replaced IRS and RES, which survive only on resale. <strong>G+2 is the most accessible route<\/strong>, with a floor of MUR 6M, but it only opens the residence permit above USD 375,000 \u2014 below that you get the title deed and nothing else. <strong>IHS is not a home<\/strong>: it is an investment you may occupy for 45 days a year.<\/p>\n<\/div>\n<\/div>\n<\/section>\n\n<section class=\"wg-band wg-ivory\" id=\"procedure\">\n<div class=\"wg-container\">\n<div class=\"wg-title\"><span>04<\/span><div><h2>The buying procedure, step by step<\/h2><p>A linear, regulated path, from checking the scheme to receiving the title.<\/p><\/div><\/div>\n<ol class=\"wg-steps\" style=\"--n:8\">\n<li><span>1<\/span><strong>Check<\/strong><small>Scheme and approval<\/small><\/li>\n<li><span>2<\/span><strong>Reserve<\/strong><small>Preliminary contract<\/small><\/li>\n<li><span>3<\/span><strong>Apply<\/strong><small>EDB file \u00b7 NELS<\/small><\/li>\n<li><span>4<\/span><strong>Open the account<\/strong><small>Bank compliance<\/small><\/li>\n<li><span>5<\/span><strong>Transfer<\/strong><small>85 \/ 15 rule<\/small><\/li>\n<li><span>6<\/span><strong>Due diligence<\/strong><small>Title and boundaries<\/small><\/li>\n<li><span>7<\/span><strong>Sign<\/strong><small>Notarial deed<\/small><\/li>\n<li><span>8<\/span><strong>Register<\/strong><small>Title, then permit<\/small><\/li>\n<\/ol>\n<ol class=\"wg-etapes\">\n<li><h3>Check the scheme and the approval<\/h3><p>Ask the developer or seller for the exact scheme the property falls under and the project\u2019s EDB approval number. Ask <strong>in writing<\/strong> and keep the answer. A vague reply is the first warning sign of the whole process \u2014 and the only stage where walking away costs you nothing.<\/p><\/li>\n<li><h3>The reservation contract<\/h3><p>It sets the price, the schedule and the conditions precedent. Insist that the deposit be held <strong>in escrow by the notary<\/strong> rather than paid into the seller\u2019s 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.<\/p><\/li>\n<li><h3>The EDB application<\/h3><p>All applications go through the EDB\u2019s <strong>NELS<\/strong> 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 \u2014 if you are buying through a company \u2014 its constitutive documents. This list varies with your profile: have it confirmed in writing before committing. Since <strong>December 1, 2025<\/strong>, a <strong>USD 50<\/strong> processing fee applies to every permit application. Allow <strong>4 to 8 weeks<\/strong> for processing.<\/p><\/li>\n<li><h3>Opening the account and clearing compliance<\/h3><p>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: <strong>an incomplete file delays the deed more than any other step.<\/strong><\/p><\/li>\n<li><h3>Transferring the funds<\/h3><p>Since <strong>December 13, 2024<\/strong>, any non-citizen buyer under an approved scheme pays <strong>85% of the price in Mauritian rupees<\/strong> to the developer, with the remaining <strong>15% in a major foreign currency<\/strong> (USD, EUR) or in MUR. For properties above <strong>USD 750,000<\/strong>, the first USD 750,000 must come from personal funds transferred from abroad.<\/p><\/li>\n<li><h3>Checks before signing<\/h3><p>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: <strong>the notary guarantees the legal validity of the sale, not the quality of your deal.<\/strong><\/p><\/li>\n<li><h3>The notarial deed<\/h3><p>The sale is executed before a notary. That is when the <strong>5% registration duty<\/strong> payable by the buyer and the notary\u2019s fees fall due. The seller pays the <strong>land transfer tax<\/strong>. Depending on the property, VAT on new build or a scheme-specific charge may apply.<\/p><\/li>\n<li><h3>Registration, then the permit<\/h3><p>The deed is registered with the Registrar-General. It is that registration \u2014 not the signature alone \u2014 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 <strong>residence permit<\/strong> 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.<\/p><\/li>\n<\/ol>\n<\/div>\n<\/section>\n\n<section class=\"wg-split\" id=\"funds\">\n<figure class=\"wg-split-media\">\n<img loading=\"lazy\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/villas-aloes-cap-tamarin-sejour-cuisine-villa-livree-by-westimmo-1024x640.jpg\" width=\"1024\" height=\"640\" loading=\"lazy\" decoding=\"async\" alt=\"Living room of a completed villa under an approved scheme in Mauritius\">\n<\/figure>\n<div class=\"wg-split-copy\">\n<div class=\"wg-title\"><span>05<\/span><div><h2>Moving the funds<\/h2><p>The rule that blocks the most files, and the one buyers discover too late.<\/p><\/div><\/div>\n<div class=\"wg-prose\"><p>Mauritius applies <strong>no exchange controls<\/strong>: income and capital gains can be transferred abroad freely. That freedom has a counterpart \u2014 <strong>traceability<\/strong>. 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.<\/p><\/div>\n<ul class=\"wg-iconlist\">\n<li><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M4 20V10M10 20V4M16 20v-8M22 20H2\"\/><\/svg><div><strong>85% in rupees, 15% in foreign currency<\/strong><p>Since December 13, 2024, for any purchase under IRS, RES, IHS, PDS or Smart City. Cabinet Decision of December 6, 2024.<\/p><\/div><\/li>\n<li><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 7v5l3 2\"\/><\/svg><div><strong>The USD 750,000 threshold<\/strong><p>Above that amount, the first USD 750,000 must come from personal funds transferred from abroad. This is not negotiable with the developer.<\/p><\/div><\/li>\n<li><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h8l4 4v14H6z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><div><strong>One account, in your own name<\/strong><p>Paying the deposit from a company and the balance from a personal account creates two sources of funds. Repatriation is not refused, but it takes weeks of extra paperwork.<\/p><\/div><\/li>\n<li><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M12 3l10 18H2z\"\/><path d=\"M12 10v5M12 18v.5\"\/><\/svg><div><strong>Keep everything<\/strong><p>Transfer instructions, SWIFT confirmations, bank certificates, the deed and the proof of registration. That file, and nothing else, is what will make the exit simple.<\/p><\/div><\/li>\n<\/ul>\n<\/div>\n<\/section>\n\n<section class=\"wg-band\" id=\"tax\">\n<div class=\"wg-container wg-feature\">\n<div>\n<div class=\"wg-title\"><span>06<\/span><div><h2>One of the world\u2019s most attractive tax frameworks<\/h2><p>Low rates, no wealth-related taxes, and a double taxation treaty with France.<\/p><\/div><\/div>\n<div class=\"wg-prose\">\n<p><strong>At purchase.<\/strong> The main item is the <strong>5% registration duty<\/strong>, 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.<\/p>\n<p><strong>During ownership \u2014 the annual property taxes.<\/strong> <strong>No land tax, no housing tax, no wealth tax<\/strong> \u2014 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 <strong>15%<\/strong>, and individual income tax is <strong>progressive<\/strong>. Dividends are exempt up to MUR 3 million per year for each resident individual.<\/p>\n<p><strong>On resale.<\/strong> <strong>No capital gains tax on real estate for individuals.<\/strong> Mentioned during the 2025\u20132026 budget speech, it was never introduced. The <strong>land transfer tax<\/strong> remains payable by the seller.<\/p>\n<p><strong>On death.<\/strong> <strong>No inheritance tax in Mauritius<\/strong>: real estate assets pass to heirs without local taxation. Please note \u2014 French inheritance rules may still apply to French tax residents.<\/p>\n<p><strong>The France\u2013Mauritius treaty.<\/strong> Signed on <strong>December 11, 1980<\/strong> and amended in 2011. Real estate income and capital gains generated by a property located in Mauritius are <strong>taxable only in Mauritius<\/strong> (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.<\/p>\n<p><strong>Becoming a tax resident<\/strong> requires 183 days a year in Mauritius. That is the condition of access to most of the above.<\/p>\n<p><strong>The notary.<\/strong> 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\u2019s 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.<\/p>\n<p><strong>Financing.<\/strong> 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 \u2014 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.<\/p>\n<\/div>\n<\/div>\n<div class=\"wg-notes\">\n<article class=\"blue\">\n<h3><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 11v6M12 7.5v.5\"\/><\/svg>What changed in 2026<\/h3>\n<p>The increase in registration duty and land transfer tax from 5% to 10% for non-citizens, announced in the 2025\u20132026 Budget for July 1, 2026, <strong>has been repealed<\/strong>. The general rate remains <strong>5%<\/strong>, across all schemes. Many pages online still announce 10% and turn it into an argument for urgency: <strong>that argument no longer has any object.<\/strong><\/p>\n<p>One exception remains, and it falls on the seller: the transfer to a non-citizen of a residential property located on <strong>State Land or on the Pas G\u00e9om\u00e9triques<\/strong> carries an additional 10% charge <strong>payable by the seller<\/strong>, with an exemption where the notarial preliminary agreement predates June 19, 2026.<\/p>\n<\/article>\n<\/div>\n<\/div>\n<div class=\"wg-container\">\n<div class=\"wg-tablewrap\" role=\"region\" aria-label=\"Cost items of an acquisition\" tabindex=\"0\">\n<table class=\"wg-table\">\n<caption>The amounts left blank here are blank on purpose: they depend on the property, the notary or the bank. Ask for them in writing before you sign.<\/caption>\n<thead><tr><th scope=\"col\">When<\/th><th scope=\"col\">Item<\/th><th scope=\"col\">Payable by<\/th><th scope=\"col\">Amount<\/th><\/tr><\/thead>\n<tbody>\n<tr><th scope=\"row\">At the deed<\/th><td>Registration duty<\/td><td>Buyer<\/td><td><strong>5%<\/strong> of the price<\/td><\/tr>\n<tr><th scope=\"row\">At the deed<\/th><td>Notary fees and disbursements<\/td><td>Buyer<\/td><td>Notarial scale \u2014 ask the notary<\/td><\/tr>\n<tr><th scope=\"row\">At the deed<\/th><td>VAT on new build, scheme-specific charge<\/td><td>Depends on the property<\/td><td>Variable \u2014 confirm on the development<\/td><\/tr>\n<tr><th scope=\"row\">Application<\/th><td>Permit application fee (NELS platform)<\/td><td>Applicant<\/td><td><strong>USD 50<\/strong> since December 1, 2025<\/td><\/tr>\n<tr><th scope=\"row\">Application<\/th><td>International transfer and currency exchange fees<\/td><td>Buyer<\/td><td>Specific to each bank<\/td><\/tr>\n<tr><th scope=\"row\">Ownership<\/th><td>Land tax, housing tax, wealth tax<\/td><td>\u2014<\/td><td><strong>None<\/strong> in Mauritius<\/td><\/tr>\n<tr><th scope=\"row\">Ownership<\/th><td>Syndic and estate charges<\/td><td>Owner<\/td><td>Specific to the development \u2014 ask for the last 3 approved budgets<\/td><\/tr>\n<tr><th scope=\"row\">Resale<\/th><td>Land transfer tax<\/td><td>Seller<\/td><td><strong>5%<\/strong><\/td><\/tr>\n<tr><th scope=\"row\">Resale<\/th><td>Capital gains tax on real estate<\/td><td>\u2014<\/td><td><strong>None<\/strong> for individuals<\/td><\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/section>\n\n<section class=\"wg-band wg-soft\" id=\"permits\">\n<div class=\"wg-container\">\n<div class=\"wg-title\"><span>07<\/span><div><h2>Live, invest, and work in Mauritius: the permits<\/h2><p>All applications are processed through the EDB\u2019s NELS platform. Since December 1, 2025, a USD 50 processing fee applies to every application.<\/p><\/div><\/div>\n<div class=\"wg-tablewrap\" role=\"region\" aria-label=\"Permits and visas available in Mauritius\" tabindex=\"0\">\n<table class=\"wg-table\">\n<caption>Sources: EDB Mauritius \u2014 edbmauritius.org \u00b7 residency.mu \u00b7 Finance Act 2025 \u00b7 National Budget 2025\u20132026 \u00b7 Passport and Immigration Office (PIO).<\/caption>\n<thead><tr><th scope=\"col\">Permit<\/th><th scope=\"col\">Duration<\/th><th scope=\"col\">Who it is for<\/th><th scope=\"col\">Main conditions<\/th><\/tr><\/thead>\n<tbody>\n<tr><th scope=\"row\"><h3>Residence permit through property investment<\/h3><\/th><td>Ownership period<\/td><td>Buyer of an eligible property<\/td><td>PDS, IRS, RES, Smart City, IHS or G+2 property <strong>\u2265 USD 375,000<\/strong><br>Spouse and children under 24 included automatically<br>Work permit exemption<\/td><\/tr>\n<tr><th scope=\"row\"><h3>Investor OP<\/h3><\/th><td>10 years \u00b7 renewable<\/td><td>Setting up and running a company<\/td><td>Option A: USD 50,000 capital injection \u00b7 turnover \u2265 MUR 1.5M in year 1, then MUR 20M over 5 years<br>Option B: USD 100,000 capital injection \u00b7 turnover \u2265 MUR 1M in year 1, then MUR 15M over 5 years<\/td><\/tr>\n<tr><th scope=\"row\"><h3>Professional OP <small>(ProPass \/ Expert Pass)<\/small><\/h3><\/th><td>10 years \u00b7 renewable<\/td><td>Foreign employee hired by a Mauritian company<\/td><td>ProPass: salary \u2265 MUR 30,000 \/ month<br>Expert Pass: salary \u2265 MUR 250,000 \/ month<br>Spouse allowed to work without a separate OP (EDB notification)<\/td><\/tr>\n<tr><th scope=\"row\"><h3>Self-Employed OP<\/h3><\/th><td>10 years \u00b7 renewable<\/td><td>Freelancers, consultants, sole entrepreneurs<\/td><td>USD 50,000 to be transferred within 60 days<br>2 client letters of intent required<br>Turnover \u2265 MUR 750,000 in year 1 \u00b7 cumulative \u2265 MUR 6M over 5 years<br>Service activities only<\/td><\/tr>\n<tr><th scope=\"row\"><h3>Retired Non-Citizen Permit<\/h3><\/th><td>5 years \u00b7 renewable<\/td><td>Non-citizens aged 50 and over<\/td><td>Initial transfer of USD 2,000 within 60 days<br>Regular income \u2265 USD 24,000 \/ year, evidenced annually<br>Medical insurance mandatory<\/td><\/tr>\n<tr><th scope=\"row\"><h3>Dependent Permit<\/h3><\/th><td>Same as the main holder<\/td><td>Family of an OP or RP holder<\/td><td>Spouse (married or civil union), children under 24, parents<br>Family relationship supported by a certified civil status document<br>No additional investment<\/td><\/tr>\n<tr><th scope=\"row\"><h3>Premium Visa<\/h3><\/th><td>1 year \u00b7 renewable \u00b7 free<\/td><td>Remote workers and foreign-source income<\/td><td>Income \u2265 USD 1,500 \/ month or USD 18,000 \/ year \u00b7 + USD 500 \/ month per child<br>Foreign-source income only<br>No participation in the local labour market<\/td><\/tr>\n<tr><th scope=\"row\"><h3>Tourist Visa<\/h3><\/th><td>60 to 90 days \u00b7 free<\/td><td>Discovering Mauritius before relocating<\/td><td>Duration depends on nationality \u00b7 extendable up to 6 months \/ year through the PIO<br>No professional activity allowed<\/td><\/tr>\n<tr><th scope=\"row\"><h3>Permanent Residence Permit (PRP)<\/h3><\/th><td>20 years \u00b7 renewable<\/td><td>After 5 years holding a valid permit (OP or RP)<\/td><td>Waiting period increased from 3 to 5 years under the 2025\u20132026 Budget<br>Investor: \u2265 MUR 75M cumulative turnover over 5 years<br>Professional: \u2265 MUR 400,000 \/ month for 5 years<br>No separate work permit required<\/td><\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"wg-prose\">\n<p><strong>One costly confusion is worth clearing up: buying does not automatically give you the right to live in Mauritius.<\/strong> It is an investment of at least USD 375,000 in a property under an approved scheme that allows you to <em>apply<\/em> for a residence permit \u2014 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.<\/p>\n<p><a href=\"https:\/\/real-estate-mauritius.mu\/contact-westimmo-agence-immobiliere-ile-maurice\/\">Westimmo supports you through every permit application step<\/a> \u2014 from profile assessment to filing your application on the EDB\u2019s NELS platform. No agency fee.<\/p>\n<\/div>\n<\/div>\n<\/section>\n\n<section class=\"wg-band\" id=\"resale\">\n<div class=\"wg-container wg-feature\">\n<div>\n<div class=\"wg-title\"><span>08<\/span><div><h2>Reselling: what you prepare on the day you buy<\/h2><p>The exit is the part of the journey brochures never describe.<\/p><\/div><\/div>\n<div class=\"wg-prose\">\n<p><strong>Reselling a unit held under an approved scheme is possible, but regulated.<\/strong> It goes through the Economic Development Board, and <strong>the buyer must themselves be eligible<\/strong> 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.<\/p>\n<p><strong>The permit follows the property.<\/strong> 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 \u2014 another eligible property, or a permit of a different kind.<\/p>\n<p><strong>On the tax side the exit is light<\/strong>: no capital gains tax for individuals, the land transfer tax payable by the seller, and free repatriation \u2014 provided the record of how the funds came in is complete.<\/p>\n<p><strong>Renting in the meantime is free.<\/strong> 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.<\/p>\n<\/div>\n<\/div>\n<figure class=\"wg-photo-card\">\n<img loading=\"lazy\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/harmonie-web-2-villa-s-harmonie-golf-by-westi-1024x576.jpg\" width=\"1024\" height=\"576\" loading=\"lazy\" decoding=\"async\" alt=\"Villa on a golf estate in Mauritius\">\n<figcaption>The permit lasts as long as you own the property \u2014 the resale is prepared from the day you buy.<\/figcaption>\n<\/figure>\n<\/div>\n<\/section>\n\n<section class=\"wg-band wg-ivory\" id=\"remember\">\n<div class=\"wg-container wg-notes\">\n<article class=\"gold\">\n<h3><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h12v18l-6-4-6 4z\"\/><\/svg>Key takeaways<\/h3>\n<ul>\n<li>Six schemes, and nothing outside them: check the approval <strong>before<\/strong> you negotiate.<\/li>\n<li>USD 375,000 is the threshold for the <em>permit<\/em>, not for buying.<\/li>\n<li>85% in rupees, 15% in foreign currency, since December 13, 2024.<\/li>\n<li>Registration duty is 5%: the increase to 10% has been repealed.<\/li>\n<\/ul>\n<\/article>\n<article class=\"sand\">\n<h3><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M12 3l10 18H2z\"\/><path d=\"M12 10v5M12 18v.5\"\/><\/svg>Points to watch<\/h3>\n<p>Boundaries, easements and syndic charges are checked by no one but you.<\/p>\n<p>Reselling goes through the EDB and requires a buyer who is themselves eligible.<\/p>\n<p>G+2 below USD 375,000 gives no right to stay.<\/p>\n<\/article>\n<article class=\"blue\">\n<h3><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M9 18h6M10 21h4M12 3a6 6 0 00-4 10.5c.7.6 1 1.3 1 2.5h6c0-1.2.3-1.9 1-2.5A6 6 0 0012 3z\"\/><\/svg>Westimmo\u2019s advice<\/h3>\n<p>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.<\/p>\n<p>Take the time to define your goals \u2014 home, investment, yield \u2014 so you can choose the right scheme.<\/p>\n<\/article>\n<\/div>\n<\/section>\n\n<section class=\"wg-band wg-soft\" id=\"support\">\n<div class=\"wg-container\">\n<div class=\"wg-title\"><span>09<\/span><div><h2>Your property investment in Mauritius in 4 steps with Westimmo<\/h2><p>Comprehensive support from profile analysis to property management \u2014 with no agency fee and access to all developers across the island.<\/p><\/div><\/div>\n<div class=\"wg-keygrid\" style=\"--cols:4\">\n<article class=\"wg-carte\">\n<div class=\"wg-carte-tete\"><span class=\"wg-carte-num\">01<\/span><\/div>\n<h3>Profile analysis<\/h3>\n<p>We assess your personal, tax, and wealth situation to identify the scheme and property type best aligned with your goals.<\/p>\n<ul class=\"wg-carte-crit\">\n<li>Investment goals: rental yield, residence, retirement<\/li>\n<li>Budget and financing capacity<\/li>\n<li>Tax profile and current country of residence<\/li>\n<li>Suitable scheme: PDS, G+2, Smart City, IHS\u2026<\/li>\n<\/ul>\n<\/article>\n<article class=\"wg-carte\">\n<div class=\"wg-carte-tete\"><span class=\"wg-carte-num\">02<\/span><\/div>\n<h3>Property selection<\/h3>\n<p>We present a carefully curated selection of developments that match your strategy, sourced through our network of partner developers.<\/p>\n<ul class=\"wg-carte-crit\">\n<li>Access to all developers across Mauritius<\/li>\n<li>New build (PDS, Smart City) and resale (IRS, RES)<\/li>\n<li>On-site or video viewings, arranged within 48 hours<\/li>\n<li>No agency fee for the buyer<\/li>\n<\/ul>\n<\/article>\n<article class=\"wg-carte\">\n<div class=\"wg-carte-tete\"><span class=\"wg-carte-num\">03<\/span><\/div>\n<h3>Legal &amp; administrative support<\/h3>\n<p>We guide you through every required step: EDB application, notary coordination, and compliance with the payment rules in force since December 2024.<\/p>\n<ul class=\"wg-carte-crit\">\n<li>EDB application filing via the NELS platform<\/li>\n<li>Coordination with the notary and local bank<\/li>\n<li>Compliance with the 85% MUR \/ 15% foreign currency rule<\/li>\n<li>Residence permit application if eligible<\/li>\n<\/ul>\n<\/article>\n<article class=\"wg-carte\">\n<div class=\"wg-carte-tete\"><span class=\"wg-carte-num\">04<\/span><\/div>\n<h3>Ongoing support &amp; optimization<\/h3>\n<p>After acquisition, we continue to support your investment \u2014 rental management, tax optimization, and long-term guidance.<\/p>\n<ul class=\"wg-carte-crit\">\n<li>Short-term or long-term rental management<\/li>\n<li>Tax residency and the France\u2013Mauritius treaty<\/li>\n<li>Preparing the resale and the EDB formalities<\/li>\n<li>Permit renewal support<\/li>\n<\/ul>\n<\/article>\n<\/div>\n<\/div>\n<\/section>\n\n<section class=\"wg-band\">\n<div class=\"wg-container wg-bottom\">\n<div id=\"guides\">\n<div class=\"wg-title\"><span>10<\/span><div><h2>Related guides<\/h2><p>To go further with your property project in Mauritius.<\/p><\/div><\/div>\n<div class=\"wg-related\">\n<a href=\"https:\/\/real-estate-mauritius.mu\/en\/pds-irs-res-r2-smart-city-buying\/\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/cosy-bay-cap-tamarin-residence-piscine-by-westimmo-1024x504.jpg\" width=\"1024\" height=\"504\" loading=\"lazy\" alt=\"\"><span><strong>Buying new in Mauritius: PDS, IRS, RES, R+2, Smart City<\/strong><span>Read the guide<\/span><\/span><\/a>\n<a href=\"https:\/\/real-estate-mauritius.mu\/acheter-investir-ile-maurice\/\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/penthouse-prestige-vue-mer-legend-hill-by-westimmo-1024x683.jpg\" width=\"1024\" height=\"683\" loading=\"lazy\" alt=\"\"><span><strong>Investing in Mauritius<\/strong><span>Read the guide<\/span><\/span><\/a>\n<a href=\"https:\/\/real-estate-mauritius.mu\/contact-westimmo-agence-immobiliere-ile-maurice\/\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/vivre-a-maurice-avec-westimmo.jpg\" width=\"1200\" height=\"675\" loading=\"lazy\" alt=\"\"><span><strong>Talk to us about your project<\/strong><span>Contact us<\/span><\/span><\/a>\n<\/div>\n<\/div>\n<aside class=\"wg-sources\" id=\"sources\">\n<div class=\"wg-title compact\"><span>11<\/span><div><h2>Sources &amp; method<\/h2><\/div><\/div>\n<ul>\n<li>Economic Development Board (EDB) Mauritius \u2014 edbmauritius.org \u00b7 approved schemes and the NELS platform<\/li>\n<li>85 \/ 15 rule and the USD 750,000 threshold \u2014 Cabinet Decision of December 6, 2024<\/li>\n<li>Mauritius Revenue Authority (MRA) \u00b7 Finance Act 2025 \u00b7 National Budget 2025\u20132026<\/li>\n<li>France\u2013Mauritius tax treaty of December 11, 1980, amended in 2011<\/li>\n<li>Passport and Immigration Office (PIO) \u00b7 residency.mu<\/li>\n<li>Repeal of the increase to 10% \u2014 Finance Act 2026, verified on September 4, 2026 against three concurring professional sources; the gazetted text is still being read<\/li>\n<li>Twelve subjects are deliberately left unpublished for lack of a verified source \u2014 the 2026 income tax bands, notary fee scales, lending conditions for non-residents, completion guarantees on off-plan sales, and what becomes of the permit on death or divorce<\/li>\n<\/ul>\n<p>The 2026 individual income tax bands are deliberately not quoted on this page: the available sources contradict each other and the enacted text has not yet been read. This guide does not replace the advice of a notary or a tax adviser. The date shown at the top of the page is that of the last effective verification.<\/p>\n<\/aside>\n<\/div>\n<\/section>\n\n<section class=\"wg-band wg-soft\" id=\"faq\">\n<div class=\"wg-container\">\n<div class=\"wg-title\"><span>12<\/span><div><h2>Frequently asked questions<\/h2><p>Answers to the questions foreign buyers ask most often about property in Mauritius.<\/p><\/div><\/div>\n<div class=\"wg-faq\">\n<div class=\"wg-faq-list\">\n<section class=\"westimmo-faq\" data-faq-schema=\"true\" aria-labelledby=\"faq-titre-252288\"><div class=\"westimmo-faq__inner\"><div class=\"westimmo-faq__content\"><header class=\"westimmo-faq__header\"><h2 class=\"westimmo-faq__title\" id=\"faq-titre-252288\">Frequently asked questions<\/h2><span class=\"westimmo-faq__accent\" aria-hidden=\"true\"><\/span><\/header><div class=\"westimmo-faq__list\"><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-252288-1\" id=\"faq-q-252288-1\"><span>Can a foreigner buy any property in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-252288-1\" role=\"region\" aria-labelledby=\"faq-q-252288-1\" hidden><div class=\"westimmo-faq__answer-inner\"><p>No. Non-citizens can purchase property in Mauritius only under EDB-approved schemes: <strong>PDS, IRS, RES, Smart City (SCS), IHS, or G+2<\/strong>. Since the 2025\u20132026 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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-252288-2\" id=\"faq-q-252288-2\"><span>What is the minimum amount required to obtain a residence permit through real estate?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-252288-2\" role=\"region\" aria-labelledby=\"faq-q-252288-2\" hidden><div class=\"westimmo-faq__answer-inner\"><p><strong>USD 375,000<\/strong> (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 \u2014 edbmauritius.org.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-252288-3\" id=\"faq-q-252288-3\"><span>What is the payment rule in force since December 2024?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-252288-3\" role=\"region\" aria-labelledby=\"faq-q-252288-3\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Since <strong>December 13, 2024<\/strong>, any non-citizen buyer must pay <strong>85% of the sale price in Mauritian rupees (MUR)<\/strong> 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 \u2014 Cabinet Decision of December 6, 2024.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-252288-4\" id=\"faq-q-252288-4\"><span>What is the difference between PDS, IRS, and RES?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-252288-4\" role=\"region\" aria-labelledby=\"faq-q-252288-4\" hidden><div class=\"westimmo-faq__answer-inner\"><p>The <strong>PDS<\/strong> (since 2015) is the unified scheme covering all new residential developments \u2014 it officially replaced both IRS and RES. The <strong>IRS<\/strong> (since 2001) and <strong>RES<\/strong> (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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-252288-5\" id=\"faq-q-252288-5\"><span>Did registration duty rise from 5% to 10% in 2026?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-252288-5\" role=\"region\" aria-labelledby=\"faq-q-252288-5\" hidden><div class=\"westimmo-faq__answer-inner\"><p><strong>No.<\/strong> The increase in registration duty and land transfer tax from 5% to 10% for non-citizens, announced in the 2025\u20132026 Budget for July 1, 2026, <strong>has been repealed<\/strong>. The general rate remains <strong>5%<\/strong> across all schemes. The only survival is an additional 10% charge <strong>payable by the seller<\/strong> of a residential property located on State Land or on the Pas G\u00e9om\u00e9triques, 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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-252288-6\" id=\"faq-q-252288-6\"><span>Is there capital gains tax when reselling a property in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-252288-6\" role=\"region\" aria-labelledby=\"faq-q-252288-6\" hidden><div class=\"westimmo-faq__answer-inner\"><p><strong>No.<\/strong> Although mentioned during the 2025\u20132026 budget speech, no real estate capital gains tax was introduced. Mauritius maintains its traditional regime: <strong>0% capital gains tax for individuals<\/strong>. The land transfer tax remains payable by the seller at 5%.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-252288-7\" id=\"faq-q-252288-7\"><span>Can you rent out your property in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-252288-7\" role=\"region\" aria-labelledby=\"faq-q-252288-7\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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\u2013Mauritius tax treaty of 1980, rental income from a property located in Mauritius is taxable only in Mauritius (Article 6) \u2014 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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-252288-8\" id=\"faq-q-252288-8\"><span>What is the G+2 scheme, and how is it different from R+2?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-252288-8\" role=\"region\" aria-labelledby=\"faq-q-252288-8\" hidden><div class=\"westimmo-faq__answer-inner\"><p>It is the same scheme \u2014 <strong>G+2 (Ground + 2)<\/strong> 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 <strong>MUR 6,000,000<\/strong> (~USD 130,000). A residence permit is granted only if the property exceeds USD 375,000 \u2014 below that threshold, only the title deed is issued. Seafront apartments are excluded from the scheme.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-252288-9\" id=\"faq-q-252288-9\"><span>Can you buy through a company in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-252288-9\" role=\"region\" aria-labelledby=\"faq-q-252288-9\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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\u2013Mauritius tax adviser is strongly recommended.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-252288-10\" id=\"faq-q-252288-10\"><span>Can you freely resell a property bought under an approved scheme?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-252288-10\" role=\"region\" aria-labelledby=\"faq-q-252288-10\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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 \u2014 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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-252288-11\" id=\"faq-q-252288-11\"><span>Does buying a property give you Mauritian citizenship?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-252288-11\" role=\"region\" aria-labelledby=\"faq-q-252288-11\" hidden><div class=\"westimmo-faq__answer-inner\"><p><strong>No.<\/strong> 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 <em>apply<\/em> for a <strong>residence permit<\/strong>, valid as long as you own the property. Residency and citizenship are two distinct things, governed by different legislation.<\/p><\/div><\/div><\/article><\/div><\/div><div class=\"westimmo-faq__visual\" aria-hidden=\"true\"><\/div><\/div><\/section>\n<!--westimmo-faq-schema--><script type=\"application\/ld+json\" id=\"westimmo-faq-schema\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Can a foreigner buy any property in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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\u20132026 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.\"}},{\"@type\":\"Question\",\"name\":\"What is the minimum amount required to obtain a residence permit through real estate?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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 \u2014 edbmauritius.org.\"}},{\"@type\":\"Question\",\"name\":\"What is the payment rule in force since December 2024?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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 \u2014 Cabinet Decision of December 6, 2024.\"}},{\"@type\":\"Question\",\"name\":\"What is the difference between PDS, IRS, and RES?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The PDS (since 2015) is the unified scheme covering all new residential developments \u2014 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.\"}},{\"@type\":\"Question\",\"name\":\"Did registration duty rise from 5% to 10% in 2026?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. The increase in registration duty and land transfer tax from 5% to 10% for non-citizens, announced in the 2025\u20132026 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 G\u00e9om\u00e9triques, 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.\"}},{\"@type\":\"Question\",\"name\":\"Is there capital gains tax when reselling a property in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. Although mentioned during the 2025\u20132026 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%.\"}},{\"@type\":\"Question\",\"name\":\"Can you rent out your property in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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\u2013Mauritius tax treaty of 1980, rental income from a property located in Mauritius is taxable only in Mauritius (Article 6) \u2014 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.\"}},{\"@type\":\"Question\",\"name\":\"What is the G+2 scheme, and how is it different from R+2?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"It is the same scheme \u2014 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 \u2014 below that threshold, only the title deed is issued. Seafront apartments are excluded from the scheme.\"}},{\"@type\":\"Question\",\"name\":\"Can you buy through a company in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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\u2013Mauritius tax adviser is strongly recommended.\"}},{\"@type\":\"Question\",\"name\":\"Can you freely resell a property bought under an approved scheme?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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 \u2014 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.\"}},{\"@type\":\"Question\",\"name\":\"Does buying a property give you Mauritian citizenship?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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.\"}}]}<\/script><!--\/westimmo-faq-schema-->\n\n<\/div>\n<div class=\"wg-faq-visual\">\n<img loading=\"lazy\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/westimmo-programme-neuf-sileview-1-2-768x432.jpg\" width=\"768\" height=\"432\" loading=\"lazy\" decoding=\"async\" alt=\"New development under an approved scheme in Mauritius\">\n<div>\n<small>One more question?<\/small>\n<strong>Our team replies within 24 hours.<\/strong>\n<a class=\"wg-btn wg-btn-primary\" href=\"https:\/\/real-estate-mauritius.mu\/contact-westimmo-agence-immobiliere-ile-maurice\/\">Contact us<\/a>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n\n<section class=\"wg-final\">\n<div class=\"wg-container\">\n<div><small>A project in Mauritius?<\/small><h2>Let\u2019s talk it through<\/h2><\/div>\n<a class=\"wg-btn wg-btn-gold\" href=\"https:\/\/real-estate-mauritius.mu\/contact-westimmo-agence-immobiliere-ile-maurice\/\">Contact us<\/a>\n<\/div>\n<\/section>\n\n<\/main>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>How to buy in Mauritius a house, villa, apartment, penthouse on plans or resale? Westimmo, specialized real estate agency explains everything and accompanies you throughout your purchase<\/p>\n","protected":false},"author":1,"featured_media":241929,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_yoast_wpseo_focuskw":"how to buy mauritius","_yoast_wpseo_title":"Buying property in Mauritius: steps, procedure and paperwork","_yoast_wpseo_metadesc":"Buying property in Mauritius step by step: offer, deposit, notary, permits and handover. The full procedure explained by Westimmo.","footnotes":""},"section_page":[2222],"class_list":["post-252288","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.9 (Yoast SEO v28.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Buying property in Mauritius: steps, procedure and paperwork<\/title>\n<meta name=\"description\" content=\"Buying property in Mauritius step by step: offer, deposit, notary, permits and handover. The full procedure explained by Westimmo.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/real-estate-mauritius.mu\/en\/pds-irs-res-r2-smartcity-how-to-buy-mauritius\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Understanding projects\" \/>\n<meta property=\"og:description\" content=\"Buying property in Mauritius step by step: offer, deposit, notary, permits and handover. 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