{"id":324462,"date":"2026-06-20T14:07:31","date_gmt":"2026-06-20T13:07:31","guid":{"rendered":"https:\/\/real-estate-mauritius.mu\/?page_id=324462"},"modified":"2026-06-20T14:08:33","modified_gmt":"2026-06-20T13:08:33","slug":"mauritius-budget-2026-2027","status":"publish","type":"page","link":"https:\/\/real-estate-mauritius.mu\/en\/mauritius-budget-2026-2027\/","title":{"rendered":"Mauritius Budget 2026\/2027"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"324462\" class=\"elementor elementor-324462 elementor-324452\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec5a954 e-con-full e-flex e-con e-parent\" data-id=\"ec5a954\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53ff64f elementor-widget elementor-widget-html\" data-id=\"53ff64f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n.rem-b1,\n.rem-b1 *,\n.rem-b1 *::before,\n.rem-b1 *::after{ box-sizing:border-box; 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}\n}\n@media (max-width:767px){\n  .rem-b1 .hero{ min-height:520px; padding:104px 24px 56px; }\n  .rem-b1 .hero-breadcrumb{ top:20px; left:24px; max-width:calc(100% - 48px); font-size:12px; }\n  .rem-b1 .eyebrow{ font-size:10px; letter-spacing:.22em; }\n  .rem-b1 h1{ font-size:30px; }\n  .rem-b1 .hero-sub{ font-size:14.5px; line-height:1.7; }\n  .rem-b1 .ctas{ flex-direction:column; align-items:center; }\n  .rem-b1 .btn-primary,\n  .rem-b1 .btn-wa,\n  .rem-b1 .btn-gold{ width:100%; max-width:310px; padding:16px 20px; }\n\n  .rem-b1 .band{ padding:52px 20px; }\n  .rem-b1 .band-head{ margin-bottom:36px; }\n  .rem-b1 .cards{ grid-template-columns:1fr; gap:18px; }\n  .rem-b1 .card{ padding:28px 26px; }\n  .rem-b1 .checklist{ grid-template-columns:1fr; }\n  .rem-b1 .related-grid{ grid-template-columns:1fr; }\n  .rem-b1 .pdf-grid{ grid-template-columns:1fr; }\n  .rem-b1 .tldr{ padding:30px 26px; }\n}\n@media (max-width:479px){\n  .rem-b1 .hero{ padding:96px 20px 52px; }\n  .rem-b1 .hero-breadcrumb{ left:20px; max-width:calc(100% - 40px); }\n  .rem-b1 h1{ font-size:26px; }\n  .rem-b1 .btn-primary,\n  .rem-b1 .btn-wa,\n  .rem-b1 .btn-gold{ max-width:none; }\n}\n<\/style>\n\n<article class=\"rem-b1\" itemscope itemtype=\"https:\/\/schema.org\/Article\" aria-labelledby=\"rem-b1-title\">\n\n  <!-- ================= HERO ================= -->\n  <div class=\"hero\">\n    <div class=\"hero-img\" aria-hidden=\"true\">\n      <img fetchpriority=\"high\"\n        src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/budget-Mauritius-206-2027.jpg\"\n        alt=\"Mauritius Budget 2026\/2027 \u2014 real estate, taxes and permits\"\n        width=\"1920\" height=\"1080\"\n        loading=\"eager\" decoding=\"async\" fetchpriority=\"high\"\n      >\n    <\/div>\n    <div class=\"hero-overlay\" aria-hidden=\"true\"><\/div>\n\n    <nav class=\"hero-breadcrumb\" aria-label=\"Breadcrumb\">\n      <a href=\"https:\/\/real-estate-mauritius.mu\/en\/\">Home<\/a>\n      <span>\u203a<\/span>\n      <a href=\"https:\/\/real-estate-mauritius.mu\/en\/invest-mauritius\/\">Invest in Mauritius<\/a>\n      <span>\u203a<\/span>\n      Budget 2026\/2027\n    <\/nav>\n\n    <div class=\"hero-content\">\n      <span class=\"eyebrow\">Mauritius \u00b7 Real estate news<\/span>\n      <h1 id=\"rem-b1-title\" itemprop=\"headline\">\n        Mauritius Budget 2026\/2027: what matters for <em>real estate<\/em>, <em>taxes<\/em> and <em>permits<\/em>\n      <\/h1>\n      <p class=\"hero-sub\" itemprop=\"description\">\n        Westimmo\u2019s analysis of the Budget 2026\/2027 measures: foreign ownership, property taxation, residence permits, Occupation Permit, land and investment.\n      <\/p>\n      <div class=\"ctas\">\n        <a href=\"#cta\" class=\"btn-primary\">Book a consultation<\/a>\n        <a\n          href=\"https:\/\/wa.me\/23054834666?text=Hello%20Franck%2C%20I%27d%20like%20more%20details%20about%20the%20Mauritius%20Budget%202026-2027.\"\n          class=\"btn-wa\" target=\"_blank\" rel=\"noopener nofollow\"\n        >\n          <svg viewBox=\"0 0 24 24\" aria-hidden=\"true\" focusable=\"false\">\n            <path d=\"M17.472 14.382c-.297-.149-1.758-.867-2.03-.967-.273-.099-.471-.148-.67.15-.197.297-.767.966-.94 1.164-.173.199-.347.223-.644.075-.297-.15-1.255-.463-2.39-1.475-.883-.788-1.48-1.761-1.653-2.059-.173-.297-.018-.458.13-.606.134-.133.298-.347.446-.52.149-.174.198-.298.298-.497.099-.198.05-.371-.025-.52-.075-.149-.669-1.612-.916-2.207-.242-.579-.487-.5-.669-.51-.173-.008-.371-.01-.57-.01-.198 0-.52.074-.792.372-.272.297-1.04 1.016-1.04 2.479 0 1.462 1.065 2.875 1.213 3.074.149.198 2.096 3.2 5.077 4.487.709.306 1.262.489 1.694.625.712.227 1.36.195 1.871.118.571-.085 1.758-.719 2.006-1.413.248-.694.248-1.289.173-1.413-.074-.124-.272-.198-.57-.347m-5.421 7.403h-.004a9.87 9.87 0 0 1-5.031-1.378l-.361-.214-3.741.982.998-3.648-.235-.374a9.86 9.86 0 0 1-1.51-5.26c.001-5.45 4.436-9.884 9.888-9.884 2.64 0 5.122 1.03 6.988 2.898a9.825 9.825 0 0 1 2.893 6.994c-.003 5.45-4.437 9.884-9.885 9.884m8.413-18.297A11.815 11.815 0 0 0 12.05 0C5.495 0 .16 5.335.157 11.892c0 2.096.547 4.142 1.588 5.945L.057 24l6.305-1.654a11.882 11.882 0 0 0 5.683 1.448h.005c6.554 0 11.89-5.335 11.893-11.893a11.821 11.821 0 0 0-3.48-8.413z\"><\/path>\n          <\/svg>\n          WhatsApp\n        <\/a>\n        <a href=\"https:\/\/real-estate-mauritius.mu\/en\/buy-real-estate-mauritius\/\" class=\"btn-gold\" target=\"_blank\" rel=\"noopener\">\n          Our properties\n        <\/a>\n      <\/div>\n    <\/div>\n  <\/div>\n\n  <!-- ================= TL;DR ================= -->\n  <section class=\"band band--cream\">\n    <div class=\"inner\">\n      <div class=\"tldr\">\n        <span class=\"band-eyebrow\">In short<\/span>\n        <p itemprop=\"abstract\">\n          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: a new restriction on G+2 apartments on State Lands and Pas G\u00e9om\u00e9triques, an upcoming review of taxes under EDB schemes (PDS, IRS, RES, Smart City), and revised criteria for the Occupation Permit and the Golden Visa. Verifying the legal framework of an acquisition matters more than ever.\n        <\/p>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ================= INTRO ================= -->\n  <section class=\"band band--white\">\n    <div class=\"inner\">\n      <div class=\"prose\">\n        <p>The Mauritius Budget 2026\/2027 introduces several important measures for the property sector, foreign ownership, land taxation, residence permits and investment.<\/p>\n        <p>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.<\/p>\n        <p>Here is Westimmo\u2019s analysis of the Budget 2026\/2027 measures that have a direct or indirect impact on real estate in Mauritius.<\/p>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ================= 12 MEASURES (cards) ================= -->\n  <section class=\"band band--cream\">\n    <div class=\"inner\">\n      <div class=\"band-head\">\n        <span class=\"band-eyebrow\">Westimmo analysis<\/span>\n        <h2 class=\"band-title\">Key measures of the <em>Budget 2026\/2027<\/em><\/h2>\n        <p>Twelve points with a direct or indirect impact on real estate, taxation and residence in Mauritius.<\/p>\n      <\/div>\n\n      <div class=\"cards\">\n\n        <article class=\"card\">\n          <span class=\"card-num\">1<\/span>\n          <h3>Foreign ownership: <em>G+2<\/em> apartments on State Lands and Pas G\u00e9om\u00e9triques<\/h3>\n          <p>The government will no longer grant, under the G+2 Scheme, leases authorising the sale of apartments built on State Lands or Pas G\u00e9om\u00e9triques to foreigners. Certain projects on this land can therefore no longer be freely marketed to non-citizen buyers, save for exceptions.<\/p>\n          <p>The restriction does not apply to leases already approved, nor to resale by an existing owner. A special 10% tax will also be levied on the seller upon the sale of these apartments (excluding notarised reservation contracts already signed).<\/p>\n          <p>Legal due diligence before any reservation becomes essential, particularly near the coastline. Browse our <a href=\"https:\/\/real-estate-mauritius.mu\/en\/invest-mauritius\/\">properties accessible to foreigners<\/a>.<\/p>\n        <\/article>\n\n        <article class=\"card\">\n          <span class=\"card-num\">2<\/span>\n          <h3>Property taxes: <em>EDB scheme<\/em> properties to be reviewed<\/h3>\n          <p>The duties and taxes applicable to the transfer of residential properties under the EDB property schemes will be reviewed: potentially acquisitions under PDS, IRS, RES, Smart City and other frameworks open to non-citizens.<\/p>\n          <p>The Budget announces a review but does not yet provide the detail of the new rates. Exact costs will need to be confirmed when the implementing legislation (Finance Bill) is published. See our guide to the <a href=\"https:\/\/real-estate-mauritius.mu\/en\/real-estate-schemes-mauritius-pds-r2-irs-res-smart-city\/\">real estate schemes in Mauritius<\/a>.<\/p>\n          <p><strong>Westimmo recommendation:<\/strong> always confirm acquisition costs with the notary before signing.<\/p>\n        <\/article>\n\n        <article class=\"card\">\n          <span class=\"card-num\">3<\/span>\n          <h3>Mauritian first-time buyers: higher <em>exemption thresholds<\/em><\/h3>\n          <p>The Budget raises the Registration Duty exemption thresholds for first-time buyers.<\/p>\n          <table class=\"card-table\">\n            <thead><tr><th>Property type<\/th><th>Before<\/th><th>After<\/th><\/tr><\/thead>\n            <tbody>\n              <tr><td>Bare land<\/td><td>Rs 2.5 M<\/td><td class=\"v-new\">Rs 3 M<\/td><\/tr>\n              <tr><td>Apartment \/ house<\/td><td>Rs 5 M<\/td><td class=\"v-new\">Rs 6 M<\/td><\/tr>\n            <\/tbody>\n          <\/table>\n          <p>An agricultural land owner will now be eligible for this scheme. The measure mainly supports local demand in the affordable residential segment.<\/p>\n        <\/article>\n\n        <article class=\"card\">\n          <span class=\"card-num\">4<\/span>\n          <h3>Housing and land: more <em>public-private partnerships<\/em><\/h3>\n          <p>The government is strengthening housing supply for low- and middle-income families:<\/p>\n          <ul>\n            <li>Rs 2 billion for off-site infrastructure for the first phase of the 8,000 social housing units project;<\/li>\n            <li>partnerships with the private sector for mixed housing projects on private land;<\/li>\n            <li>State land made available for around 1,000 homes for middle-income families;<\/li>\n            <li>Rs 150 million for a pilot project of 100 serviced plots.<\/li>\n          <\/ul>\n          <p>While not aimed at the premium or expat market, these measures can influence the overall balance of the local residential market.<\/p>\n        <\/article>\n\n        <article class=\"card card--wide\">\n          <span class=\"card-num\">5<\/span>\n          <h3>Occupation Permit: new criteria for <em>investors, professionals and self-employed<\/em><\/h3>\n          <p>The Budget revises the criteria for obtaining Occupation Permits.<\/p>\n          <p class=\"sub\">Investor category<\/p>\n          <p>Minimum initial investment raised to USD 100,000. Minimum annual turnover set at Rs 5 M from the 3rd year, then Rs 8 M from the 5th year to renew the permit.<\/p>\n          <p class=\"sub\">Professional category<\/p>\n          <p>The ProPass and Expert Pass sub-categories will be merged. Minimum basic monthly salary set at Rs 50,000 across all sectors, with a transitional provision for current holders.<\/p>\n          <p class=\"sub\">Self-Employed category<\/p>\n          <p>Minimum business income raised to Rs 2 M from the 3rd year, then Rs 3 M from the 5th year for renewal.<\/p>\n          <p class=\"sub\">New features<\/p>\n          <p>Introduction of a new Technical category (Government-to-Government framework, initial three-year renewable permit). The Family Occupation Permit category will be abolished.<\/p>\n        <\/article>\n\n        <article class=\"card\">\n          <span class=\"card-num\">6<\/span>\n          <h3>Golden Visa: possible access to a <em>Permanent Residence Permit<\/em><\/h3>\n          <p>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.<\/p>\n          <p>After making this investment, the holder will be able to apply for a Permanent Residence Permit in Mauritius. Work permits for accompanying domestic staff would also be processed within five working days.<\/p>\n          <p>The measure does not replace existing property schemes but reinforces Mauritius\u2019 appeal to international investors.<\/p>\n        <\/article>\n\n        <article class=\"card\">\n          <span class=\"card-num\">7<\/span>\n          <h3>Immigration: a <em>digital system<\/em> for non-citizens<\/h3>\n          <p>Several amendments to the Immigration Act are planned. A digital system will allow non-citizens to apply for an Electronic Travel Authorisation before travelling, against a prescribed fee.<\/p>\n          <p>The residence permit may also be issued in digital, card or paper format. For expatriates and investors, this digitalisation should in time simplify part of the administrative process.<\/p>\n        <\/article>\n\n        <article class=\"card\">\n          <span class=\"card-num\">8<\/span>\n          <h3>Construction: towards a <em>Green Building Code<\/em><\/h3>\n          <p>The Budget announces a Green Building Code to align construction with the country\u2019s energy and environmental imperatives. Buildings will gradually have to become not just energy consumers but also energy producers.<\/p>\n          <p>For developers, architects, investors and buyers of new properties, environmental criteria are gaining importance: energy efficiency, photovoltaics, materials, sustainable design and building performance.<\/p>\n        <\/article>\n\n        <article class=\"card\">\n          <span class=\"card-num\">9<\/span>\n          <h3>Photovoltaics: clarification on <em>VAT<\/em><\/h3>\n          <p>A photovoltaic system and its components \u2014 generators, panels, batteries and inverters \u2014 will not be subject to VAT.<\/p>\n          <p>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.<\/p>\n        <\/article>\n\n        <article class=\"card\">\n          <span class=\"card-num\">10<\/span>\n          <h3>Tax Residence Certificate: higher <em>fees<\/em><\/h3>\n          <p>The Budget raises the fees for issuing the Tax Residence Certificate.<\/p>\n          <table class=\"card-table\">\n            <thead><tr><th>Applicant<\/th><th>Before<\/th><th>After<\/th><\/tr><\/thead>\n            <tbody>\n              <tr><td>Individual<\/td><td>Rs 1,000<\/td><td class=\"v-new\">Rs 2,000<\/td><\/tr>\n              <tr><td>Other applicants<\/td><td>USD 200<\/td><td class=\"v-new\">USD 500<\/td><\/tr>\n              <tr><td>Collective investment schemes<\/td><td>USD 1,000<\/td><td class=\"v-new\">USD 2,000<\/td><\/tr>\n            <\/tbody>\n          <\/table>\n          <p>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.<\/p>\n        <\/article>\n\n        <article class=\"card\">\n          <span class=\"card-num\">11<\/span>\n          <h3>Compliance: more <em>control and digitalisation<\/em><\/h3>\n          <p>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 \u2192 Rs 300; monthly subscriptions Rs 2,000 \u2192 Rs 5,000).<\/p>\n          <p>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.<\/p>\n          <p><strong>Clear trend:<\/strong> a more digitalised, more regulated and more controlled property market.<\/p>\n        <\/article>\n\n        <article class=\"card\">\n          <span class=\"card-num\">12<\/span>\n          <h3>Key takeaways for <em>buyers and investors<\/em><\/h3>\n          <ul>\n            <li><strong>Foreigners:<\/strong> verify the legal status of the property (PDS, IRS, RES, Smart City, G+2, private land, State Land, Pas G\u00e9om\u00e9triques). See the <a href=\"https:\/\/real-estate-mauritius.mu\/en\/real-estate-schemes-mauritius-pds-r2-irs-res-smart-city\/\">framework for foreign acquisition<\/a>.<\/li>\n            <li><strong>Investors:<\/strong> Golden Visa, Occupation Permits and permanent residence reinforce Mauritius\u2019 appeal.<\/li>\n            <li><strong>Owners \/ developers:<\/strong> sustainability, compliance, digitalisation and land rules to factor in from the outset.<\/li>\n            <li><strong>Local buyers:<\/strong> higher exemption thresholds make access to ownership easier.<\/li>\n          <\/ul>\n        <\/article>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ================= CONCLUSION ================= -->\n  <section class=\"band band--white\">\n    <div class=\"inner\">\n      <div class=\"band-head\">\n        <span class=\"band-eyebrow\">In conclusion<\/span>\n        <h2 class=\"band-title\">Before you reserve, <em>check the framework<\/em><\/h2>\n      <\/div>\n      <div class=\"prose\">\n        <p>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.<\/p>\n        <p>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:<\/p>\n      <\/div>\n      <ul class=\"checklist\">\n        <li>the property\u2019s acquisition regime<\/li>\n        <li>the status of the land<\/li>\n        <li>the applicable taxes<\/li>\n        <li>the resale conditions<\/li>\n        <li>eligibility for a residence permit<\/li>\n        <li>G+2 \/ State Lands \/ Pas G\u00e9om\u00e9triques restrictions<\/li>\n      <\/ul>\n      <div class=\"prose\" style=\"margin-top:30px;\">\n        <p>Westimmo supports buyers, investors and expatriates in analysing properties accessible to foreigners, understanding acquisition costs and preparing a secure real estate project in Mauritius.<\/p>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ================= INTERNAL LINKING ================= -->\n  <section class=\"band band--cream\">\n    <div class=\"inner\">\n      <div class=\"band-head\">\n        <span class=\"band-eyebrow\">Resources<\/span>\n        <h2 class=\"band-title\">Go further<\/h2>\n      <\/div>\n      <div class=\"related-grid\">\n\n        <a class=\"related-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/invest-mauritius\/\">\n          <span class=\"rl-ico\"><svg viewBox=\"0 0 24 24\"><path d=\"M3 21h18M5 21V10M10 21V6M15 21V12M20 21V4\" fill=\"none\"\/><\/svg><\/span>\n          <span class=\"rl-title\">Invest in Mauritius<\/span>\n          <span class=\"rl-sub\">How and why to invest safely on the island.<\/span>\n        <\/a>\n\n        <a class=\"related-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/real-estate-schemes-mauritius-pds-r2-irs-res-smart-city\/\">\n          <span class=\"rl-ico\"><svg viewBox=\"0 0 24 24\"><path d=\"M12 3 2 9l10 6 10-6-10-6zM2 15l10 6 10-6\" fill=\"none\"\/><\/svg><\/span>\n          <span class=\"rl-title\">PDS, IRS, RES, R+2, Smart City<\/span>\n          <span class=\"rl-sub\">The complete guide to acquisition schemes.<\/span>\n        <\/a>\n\n        <a class=\"related-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/pds-irs-mauritius-differences\/\">\n          <span class=\"rl-ico\"><svg viewBox=\"0 0 24 24\"><path d=\"M12 3 4 6v5c0 4.5 3.2 8.7 8 10 4.8-1.3 8-5.5 8-10V6l-8-3z\" fill=\"none\"\/><\/svg><\/span>\n          <span class=\"rl-title\">PDS or IRS in Mauritius<\/span>\n          <span class=\"rl-sub\">Key differences for foreign buyers.<\/span>\n        <\/a>\n\n        <a class=\"related-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/buy-real-estate-mauritius\/\">\n          <span class=\"rl-ico\"><svg viewBox=\"0 0 24 24\"><path d=\"M3 11 12 3l9 8M5 10v10h14V10\" fill=\"none\"\/><\/svg><\/span>\n          <span class=\"rl-title\">Properties for foreigners<\/span>\n          <span class=\"rl-sub\">Villas, apartments and penthouses available.<\/span>\n        <\/a>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ================= PDF ================= -->\n  <section class=\"band band--white\">\n    <div class=\"inner\">\n      <div class=\"band-head\">\n        <span class=\"band-eyebrow\">Official documents<\/span>\n        <h2 class=\"band-title\">Download the Mauritius Budget 2026\/2027 as a <em>PDF<\/em><\/h2>\n        <p>Download the official documents free of charge as PDF: the full Budget Speech and its technical Annex, essential references to verify the property, tax and residence measures.<\/p>\n      <\/div>\n      <div class=\"pdf-grid\">\n\n        <a\n          class=\"pdf-card\"\n          href=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/Budget-Speech-2026-2027.pdf\"\n          download=\"Budget-Speech-Mauritius-2026-2027.pdf\"\n          type=\"application\/pdf\" target=\"_blank\" rel=\"noopener\"\n          title=\"Download the Mauritius Budget Speech 2026\/2027 as a PDF\"\n          aria-label=\"Download the Mauritius Budget Speech 2026\/2027 in PDF format\"\n        >\n          <span class=\"pdf-ico\" aria-hidden=\"true\">\n            <svg viewBox=\"0 0 24 24\"><path d=\"M14 2H6a2 2 0 0 0-2 2v16a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2V8l-6-6zm-1 7V3.5L18.5 9H13zM8 13h8v1.5H8V13zm0 3h8v1.5H8V16z\"\/><\/svg>\n          <\/span>\n          <span class=\"pdf-meta\">\n            <span class=\"pdf-label\">Official PDF \u00b7 Download<\/span>\n            <span class=\"pdf-title\">Mauritius Budget Speech 2026\/2027 (PDF)<\/span>\n            <span class=\"pdf-sub\">The full Budget Speech \u2014 official document<\/span>\n          <\/span>\n        <\/a>\n\n        <a\n          class=\"pdf-card\"\n          href=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/Annex-Budget-Speech-2026-2027.pdf\"\n          download=\"Annex-Budget-Speech-Mauritius-2026-2027.pdf\"\n          type=\"application\/pdf\" target=\"_blank\" rel=\"noopener\"\n          title=\"Download the Mauritius Budget 2026\/2027 Annex as a PDF\"\n          aria-label=\"Download the Mauritius Budget Speech 2026\/2027 Annex in PDF format\"\n        >\n          <span class=\"pdf-ico\" aria-hidden=\"true\">\n            <svg viewBox=\"0 0 24 24\"><path d=\"M14 2H6a2 2 0 0 0-2 2v16a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2V8l-6-6zm-1 7V3.5L18.5 9H13zM8 13h8v1.5H8V13zm0 3h8v1.5H8V16z\"\/><\/svg>\n          <\/span>\n          <span class=\"pdf-meta\">\n            <span class=\"pdf-label\">Official PDF \u00b7 Download<\/span>\n            <span class=\"pdf-title\">Mauritius Budget 2026\/2027 Annex (PDF)<\/span>\n            <span class=\"pdf-sub\">Tax measures, EDB, permits &amp; VAT \u2014 technical detail<\/span>\n          <\/span>\n        <\/a>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ================= FAQ ================= -->\n  <section class=\"band band--cream\">\n    <div class=\"inner\">\n      <div class=\"band-head\">\n        <span class=\"band-eyebrow\">FAQ<\/span>\n        <h2 class=\"band-title\">Frequently asked questions<\/h2>\n      <\/div>\n      <div class=\"faq-wrap\">\n\n        <details class=\"faq-item\" open>\n          <summary>Does the Budget 2026\/2027 ban foreigners from buying in Mauritius?<\/summary>\n          <div class=\"faq-a\"><p>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 G\u00e9om\u00e9triques.<\/p><\/div>\n        <\/details>\n\n        <details class=\"faq-item\">\n          <summary>Are property taxes for foreigners changing?<\/summary>\n          <div class=\"faq-a\"><p>The Budget states that the duties and taxes applicable to residential properties under EDB schemes will be reviewed. The final rates must be confirmed by the implementing legislation.<\/p><\/div>\n        <\/details>\n\n        <details class=\"faq-item\">\n          <summary>Do Mauritian first-time buyers get new exemptions?<\/summary>\n          <div class=\"faq-a\"><p>Yes. The Registration Duty exemption threshold rises to Rs 3 million for bare land and Rs 6 million for a house or apartment.<\/p><\/div>\n        <\/details>\n\n        <details class=\"faq-item\">\n          <summary>Does the Golden Visa give access to permanent residence?<\/summary>\n          <div class=\"faq-a\"><p>The Budget provides that a Golden Visa holder who has made the minimum USD 1 million investment will be able to apply for a Permanent Residence Permit in Mauritius.<\/p><\/div>\n        <\/details>\n\n        <details class=\"faq-item\">\n          <summary>Does the Family Occupation Permit still exist?<\/summary>\n          <div class=\"faq-a\"><p>The Budget provides for the abolition of the Family Occupation Permit category. The exact terms will need to be confirmed by the amendments to the Immigration Act.<\/p><\/div>\n        <\/details>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ================= FINAL CTA ================= -->\n  <section class=\"band band--dark\" id=\"cta\">\n    <div class=\"inner\">\n      <div class=\"cta-final\">\n        <h2>Buy, invest or <em>settle<\/em> in Mauritius after the Budget 2026\/2027?<\/h2>\n        <p>Contact Westimmo to check a property\u2019s eligibility, estimate acquisition costs and structure your real estate project in Mauritius with a clear view of the new rules.<\/p>\n        <div class=\"ctas\">\n          <a href=\"https:\/\/real-estate-mauritius.mu\/en\/real-estate-agency-mauritius-contact\/\" class=\"btn-primary\">Book a consultation<\/a>\n          <a\n            href=\"https:\/\/wa.me\/23054834666?text=Hello%20Franck%2C%20I%27d%20like%20to%20discuss%20the%20Budget%202026-2027.\"\n            class=\"btn-wa\" target=\"_blank\" rel=\"noopener nofollow\"\n          >\n            <svg viewBox=\"0 0 24 24\" aria-hidden=\"true\" focusable=\"false\">\n              <path d=\"M17.472 14.382c-.297-.149-1.758-.867-2.03-.967-.273-.099-.471-.148-.67.15-.197.297-.767.966-.94 1.164-.173.199-.347.223-.644.075-.297-.15-1.255-.463-2.39-1.475-.883-.788-1.48-1.761-1.653-2.059-.173-.297-.018-.458.13-.606.134-.133.298-.347.446-.52.149-.174.198-.298.298-.497.099-.198.05-.371-.025-.52-.075-.149-.669-1.612-.916-2.207-.242-.579-.487-.5-.669-.51-.173-.008-.371-.01-.57-.01-.198 0-.52.074-.792.372-.272.297-1.04 1.016-1.04 2.479 0 1.462 1.065 2.875 1.213 3.074.149.198 2.096 3.2 5.077 4.487.709.306 1.262.489 1.694.625.712.227 1.36.195 1.871.118.571-.085 1.758-.719 2.006-1.413.248-.694.248-1.289.173-1.413-.074-.124-.272-.198-.57-.347m-5.421 7.403h-.004a9.87 9.87 0 0 1-5.031-1.378l-.361-.214-3.741.982.998-3.648-.235-.374a9.86 9.86 0 0 1-1.51-5.26c.001-5.45 4.436-9.884 9.888-9.884 2.64 0 5.122 1.03 6.988 2.898a9.825 9.825 0 0 1 2.893 6.994c-.003 5.45-4.437 9.884-9.885 9.884m8.413-18.297A11.815 11.815 0 0 0 12.05 0C5.495 0 .16 5.335.157 11.892c0 2.096.547 4.142 1.588 5.945L.057 24l6.305-1.654a11.882 11.882 0 0 0 5.683 1.448h.005c6.554 0 11.89-5.335 11.893-11.893a11.821 11.821 0 0 0-3.48-8.413z\"><\/path>\n            <\/svg>\n            WhatsApp\n          <\/a>\n          <a href=\"https:\/\/real-estate-mauritius.mu\/en\/buy-real-estate-mauritius\/\" class=\"btn-gold\" target=\"_blank\" rel=\"noopener\">\n            Properties for foreigners\n          <\/a>\n        <\/div>\n\n        <div class=\"legal-note\">\n          <p>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.<\/p>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n<\/article>\n\n<!-- ================= JSON-LD \u00b7 FAQPage ================= -->\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Does the Budget 2026\/2027 ban foreigners from buying in Mauritius?\",\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"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 G\u00e9om\u00e9triques.\" }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Are property taxes for foreigners changing?\",\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"The Budget states that the duties and taxes applicable to residential properties under EDB schemes will be reviewed. The final rates must be confirmed by the implementing legislation.\" }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Do Mauritian first-time buyers get new exemptions?\",\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Yes. The Registration Duty exemption threshold rises to Rs 3 million for bare land and Rs 6 million for a house or apartment.\" }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Does the Golden Visa give access to permanent residence?\",\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"The Budget provides that a Golden Visa holder who has made the minimum USD 1 million investment will be able to apply for a Permanent Residence Permit in Mauritius.\" }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Does the Family Occupation Permit still exist?\",\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"The Budget provides for the abolition of the Family Occupation Permit category. The exact terms will need to be confirmed by the amendments to the Immigration Act.\" }\n    }\n  ]\n}\n<\/script>\n\n<!-- ================= JSON-LD \u00b7 PDF ================= -->\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@graph\": [\n    {\n      \"@type\": \"DigitalDocument\",\n      \"name\": \"Mauritius Budget Speech 2026\/2027 (PDF)\",\n      \"description\": \"Official Mauritius Budget Speech 2026\/2027 document available to download as PDF.\",\n      \"encodingFormat\": \"application\/pdf\",\n      \"inLanguage\": \"en\",\n      \"url\": \"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/Budget-Speech-2026-2027.pdf\"\n    },\n    {\n      \"@type\": \"DigitalDocument\",\n      \"name\": \"Mauritius Budget 2026\/2027 Annex (PDF)\",\n      \"description\": \"Technical annex of the Mauritius Budget 2026\/2027 available to download as PDF: tax measures, EDB schemes, permits and VAT.\",\n      \"encodingFormat\": \"application\/pdf\",\n      \"inLanguage\": \"en\",\n      \"url\": \"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/Annex-Budget-Speech-2026-2027.pdf\"\n    }\n  ]\n}\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home \u203a Invest in Mauritius \u203a Budget 2026\/2027 Mauritius \u00b7 Real estate news Mauritius Budget 2026\/2027: what matters for real estate, taxes and permits Westimmo\u2019s analysis of the Budget 2026\/2027 measures: foreign ownership, property taxation, residence permits, Occupation Permit, land and investment. Book a consultation WhatsApp Our properties In short The Budget 2026\/2027 does not [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"Mauritius Budget 2026\/2027","_yoast_wpseo_title":"Mauritius Budget 2026\/2027: Real Estate, Taxes and Permits","_yoast_wpseo_metadesc":"Mauritius Budget 2026\/2027: key updates for real estate, property taxes, foreign buyers, residence permits, Occupation Permit and investment in Mauritius.","footnotes":""},"class_list":["post-324462","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.9 (Yoast SEO v27.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Mauritius Budget 2026\/2027: Real Estate, Taxes and Permits<\/title>\n<meta name=\"description\" content=\"Mauritius Budget 2026\/2027: key updates for real estate, property taxes, foreign buyers, residence permits, Occupation Permit and investment in Mauritius.\" \/>\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\/mauritius-budget-2026-2027\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mauritius Budget 2026\/2027\" \/>\n<meta property=\"og:description\" content=\"Mauritius Budget 2026\/2027: key updates for real estate, property taxes, foreign buyers, residence permits, Occupation Permit and investment in Mauritius.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/real-estate-mauritius.mu\/en\/mauritius-budget-2026-2027\/\" \/>\n<meta property=\"og:site_name\" content=\"Westimmo\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/westimmo.real.estate\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-20T13:08:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/Westimmo-Luxury-real-estate-Mauriutius.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"300\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@westimmolive\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"14 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/real-estate-mauritius.mu\\\/en\\\/mauritius-budget-2026-2027\\\/\",\"url\":\"https:\\\/\\\/real-estate-mauritius.mu\\\/en\\\/mauritius-budget-2026-2027\\\/\",\"name\":\"Mauritius Budget 2026\\\/2027: Real Estate, Taxes and Permits\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/real-estate-mauritius.mu\\\/en\\\/#website\"},\"datePublished\":\"2026-06-20T13:07:31+00:00\",\"dateModified\":\"2026-06-20T13:08:33+00:00\",\"description\":\"Mauritius Budget 2026\\\/2027: key updates for real estate, property taxes, foreign buyers, residence permits, Occupation Permit and investment in Mauritius.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/real-estate-mauritius.mu\\\/en\\\/mauritius-budget-2026-2027\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/real-estate-mauritius.mu\\\/en\\\/mauritius-budget-2026-2027\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/real-estate-mauritius.mu\\\/en\\\/mauritius-budget-2026-2027\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/real-estate-mauritius.mu\\\/en\\\/westimmo\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Mauritius Budget 2026\\\/2027\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/real-estate-mauritius.mu\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/real-estate-mauritius.mu\\\/en\\\/\",\"name\":\"Westimmo - 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