{"id":319774,"date":"2026-04-01T14:04:44","date_gmt":"2026-04-01T13:04:44","guid":{"rendered":"https:\/\/real-estate-mauritius.mu\/buying-property-mauritius-steps\/"},"modified":"2026-09-17T11:56:00","modified_gmt":"2026-09-17T07:56:00","slug":"buying-property-mauritius-steps","status":"publish","type":"post","link":"https:\/\/real-estate-mauritius.mu\/en\/buying-property-mauritius-steps\/","title":{"rendered":"Buying Property in Mauritius as a Foreigner: the 2026 Guide"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"319774\" class=\"elementor elementor-319774 elementor-319643 elementor-bc-flex-widget\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-wg319774s elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"wg319774s\" 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-wg319774c\" data-id=\"wg319774c\" 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-wg319774w elementor-widget elementor-widget-html\" data-id=\"wg319774w\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<main id=\"content\" class=\"wguide wguide--parcours\">\n<style>.wguide--parcours .wguide-section-head--deux{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:calc(80*var(--u));align-items:end}.wguide--parcours .wguide-section-head--deux .wguide-section-head__side p{margin:0 0 calc(12*var(--u))}.wguide--parcours .wguide-section-head--deux .wguide-section-head__side .wguide-text-link{display:inline-block}@media (max-width:980px){.wguide--parcours .wguide-section-head--deux{grid-template-columns:minmax(0,1fr);gap:14px}}.wguide--parcours .wguide-hero__media>.wguide-bg{height:100%;object-position:50% 55%}.wguide--parcours .wguide-table th:first-child,.wguide--parcours .wguide-table td:first-child{width:26%}.wguide--parcours .wguide-table--loyers th+th,.wguide--parcours .wguide-table--loyers td+td{text-align:right;white-space:nowrap}.wguide--parcours .wguide-table td small{display:block;margin-top:2px;color:#637274}.wguide--parcours .wguide-table + .wguide-tablewrap,.wguide--parcours .wguide-tablewrap + .wguide-tablewrap{margin-top:calc(22*var(--u))}.wguide--parcours .wguide-section:not(.wguide-section--sand):has(+.wguide-section:not(.wguide-section--sand)){padding-bottom:calc(48*var(--u))}.wguide--parcours .wguide-section:not(.wguide-section--sand)+.wguide-section:not(.wguide-section--sand){padding-top:0}.wguide--parcours .wguide-section:not(.wguide-section--sand)+.wguide-section:not(.wguide-section--sand)>.wguide-container:first-child{padding-top:calc(56*var(--u));border-top:1px solid var(--wg-border)}.wguide--parcours .wguide-method{grid-template-columns:minmax(0,1fr);gap:calc(14*var(--u))}.wguide--parcours .wguide-method ul{display:block;columns:2;column-gap:calc(56*var(--u))}.wguide--parcours .wguide-method li{break-inside:avoid;margin-bottom:calc(9*var(--u))}.wguide--parcours .wguide-source-logos span span{display:block;min-height:0;padding:0;border:0;background:none}@media (max-width:760px){.wguide--parcours .wguide-method ul{columns:1}}@media (max-width:480px){.wguide--parcours .wguide-source-logos{grid-template-columns:1fr 1fr}}<\/style>\n<section class=\"wguide-hero\" id=\"hero\"><div class=\"wguide-hero__media\"><img fetchpriority=\"high\" class=\"wguide-bg skip-lazy\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg1024.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg768.webp 768w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg1024.webp 1024w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg1280.webp 1280w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg1600.webp 1600w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg2000.webp 2000w\" sizes=\"100vw\" width=\"2000\" height=\"1200\" alt=\"Villa terrace with sea view, SHOBA development in Flic en Flac, Mauritius\" decoding=\"async\" loading=\"eager\" fetchpriority=\"high\" data-no-lazy=\"1\"><\/div><div class=\"wguide-hero__veil\"><\/div><div class=\"wguide-container wguide-hero__inner\"><div class=\"wguide-hero__copy\"><nav class=\"wguide-breadcrumb\" aria-label=\"Breadcrumb\"><a href=\"\/en\/\">Home<\/a><span>\u203a<\/span><span>Mauritius Guide<\/span><span>\u203a<\/span><span aria-current=\"page\">Buying as a foreigner<\/span><\/nav><p class=\"wguide-eyebrow\">Mauritius Guide<\/p><h1>Buying property in Mauritius<br>as a foreigner<\/h1><p class=\"wguide-hero__lead\">Buying routes, steps, costs and residence: the complete process, checked against the law.<\/p><p class=\"wguide-hero__text\">What a non-citizen can buy and through which route, the nine steps of a purchase in order, what the deed really costs, and what ownership changes for residence, resale and inheritance.<\/p><p class=\"wguide-hero__meta\"><span>Guide updated on 17 September 2026<\/span><span>12 min read<\/span><span class=\"wguide-hero__author\">By <strong>Franck Penarrubia<\/strong>, director of the Westimmo agency<\/span><\/p><div class=\"wguide-actions\"><a class=\"wguide-btn wguide-btn--primary\" href=\"#formulaire\">Get support <span aria-hidden=\"true\">\u2192<\/span><\/a><a class=\"wguide-btn wguide-btn--ghost\" href=\"#voies\">See the buying routes<\/a><\/div><\/div><div class=\"wguide-hero__quote\">The right buying route,<br>a purchase without surprises<\/div><\/div><\/section>\n<section class=\"wguide-quickfacts\" aria-labelledby=\"quickfacts-title\"><div class=\"wguide-container wguide-quickfacts__grid\"><div class=\"wguide-quickfacts__intro\"><h2 id=\"quickfacts-title\">Key points<\/h2><p>The essentials at a glance, before you sign anything.<\/p><\/div><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><rect x=\"3.5\" y=\"5\" width=\"17\" height=\"15\" rx=\"2\"\/><path d=\"M3.5 10h17M8 3v4M16 3v4\"\/><\/svg><\/span><p>A foreigner buys through a route set by law: IRS, RES, PDS, Smart City or a G+2 apartment<\/p><\/article><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"9\" cy=\"8\" r=\"3\"\/><circle cx=\"17\" cy=\"9\" r=\"2.4\"\/><path d=\"M3 20a6 6 0 0112 0M14.5 20a4.5 4.5 0 016.5-4\"\/><\/svg><\/span><p>Registration duty: 5% paid by the buyer, in foreign currency<\/p><\/article><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h8l4 4v14H6z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><\/span><p>G+2 apartment from Rs 6 million, but residence starts at USD 375,000<\/p><\/article><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 4h12l3 5-9 11L3 9z\"\/><path d=\"M3 9h18\"\/><\/svg><\/span><p>EDB application for an IRS, RES or PDS property: Rs 25,000, authorisation valid 6 months<\/p><\/article><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"voies\" aria-labelledby=\"loyers-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>01<\/span> Who can buy<\/p><h2 id=\"loyers-titre\">The buying routes open to foreigners<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Outside these routes, a non-citizen cannot acquire property without a certificate from the Minister.<\/p><a class=\"wguide-text-link\" href=\"\/en\/buy-property-mauritius\/properties-for-foreigners-mauritius\/\">See properties open to foreigners \u2192<\/a><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Buying routes for a non-citizen\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Non-Citizens (Property Restriction) Act, s. 3; Immigration Act 2022, s. 8(1). Law in force on 17 September 2026.<\/caption><thead><tr><th>Route<\/th><th>What a foreigner can buy<\/th><th>Price condition<\/th><th>Residence permit<\/th><\/tr><\/thead><tbody><tr><td>IRS and RES<\/td><td>A residential property sold by a company holding an IRS or RES certificate (s. 3(3)(c)(vii))<\/td><td>No minimum price in the law<\/td><td>From USD 375,000<\/td><\/tr><tr><td>PDS<\/td><td>A villa, apartment or penthouse sold by a company holding a PDS certificate (s. 3(3)(c)(iii))<\/td><td>No minimum price in the law<\/td><td>From USD 375,000; USD 200,000 for senior living, over 50<\/td><\/tr><tr><td>Smart City and Invest Hotel<\/td><td>A home sold by a company holding a Smart City or Invest Hotel certificate (s. 3(3)(c)(iii))<\/td><td>No minimum price in the law<\/td><td>From USD 375,000<\/td><\/tr><tr><td>G+2 apartment<\/td><td>An apartment in a building of at least two floors above ground floor, with EDB authorisation (s. 3(3)(c)(v))<\/td><td>At least Rs 6 million, an amount that can be changed by regulation<\/td><td>From USD 375,000<\/td><\/tr><tr><td>Bare land<\/td><td>No dedicated route: a certificate from the Minister is required, granted case by case (s. 3(1) and 3(2))<\/td><td>\u2014<\/td><td>No<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>A company stays foreign<\/h3><p>An unlisted company becomes a \"non-citizen\" as soon as a single shareholder is not Mauritian (s. 2): the same rules apply.<\/p><\/article><article><h3>Renting is not buying<\/h3><p>A residential tenancy of four years or less needs no certificate (s. 3(3)(a)(iii)); beyond that, authorisation is required again.<\/p><\/article><article><h3>G+2 on State land<\/h3><p>A G+2 apartment built on State land or Pas G\u00e9om\u00e9triques carries a 10% levy paid by the seller; check the land status project by project.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"etapes\" aria-labelledby=\"signer-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>02<\/span> The steps<\/p><h2 id=\"signer-titre\">The nine steps of a purchase, in order<\/h2><\/div><div class=\"wguide-section-head__side\"><p>From choosing the route to registering the deed: what the law and the EDB require at each step.<\/p><\/div><\/header><ol class=\"wguide-steps-detail wguide-steps-detail--3\"><li><strong>Check the buying route.<\/strong> The property must fall under an approved scheme or be a G+2 apartment of at least Rs 6 million. Otherwise the deed is void and the Curator sells the property (s. 5).<\/li><li><strong>Choose a compliant intermediary.<\/strong> Estate agents, developers and notaries are subject to anti-money laundering law, and agents must register with the Real Estate Agent Authority, which has opened registrations since 1 August 2026. Like Westimmo, compliant with Mauritian law and working with notaries and partners who are too: a serious intermediary shows you this before anything is signed.<\/li><li><strong>Sign the promise of sale.<\/strong> It is binding as a sale once the property and price are agreed (Civil Code, art. 1589). With a deposit paid as arrhes, either party may withdraw: the buyer forfeits it, the seller refunds double (art. 1590).<\/li><li><strong>File the application with the EDB.<\/strong> Form, promise of sale endorsed by a notary, site plan, bank letter, certificate of character under six months old, valuation report except for off-plan purchases: Rs 25,000 for an IRS, RES or PDS property. Westimmo puts this file together with you, document by document.<\/li><li><strong>Wait for the authorisation.<\/strong> The EDB normally acknowledges receipt within five working days, but no decision deadline is set. Once granted, the authorisation is valid for six months.<\/li><li><strong>Transfer the funds.<\/strong> Funds come from abroad in foreign currency. For a first sale under a scheme, the notary pays 85% of the price to the developer in rupees, and 15% in foreign currency or rupees.<\/li><li><strong>Sign the deed with the notary.<\/strong> Unless agreed otherwise, deed costs are paid by the buyer (art. 1593). The notary must check the source of funds.<\/li><li><strong>Register the deed.<\/strong> Within eight days, or a 50% surcharge on the duty applies. The 5% duty is paid in US dollars or hard currency; without registration, the sale cannot be enforced against third parties (Registration Duty Act, s. 38).<\/li><li><strong>Apply for the residence permit.<\/strong> From USD 375,000, the property opens a residence permit, extended to the spouse and dependants. The property is deemed acquired on registration and payment of the 5% duty.<\/li><\/ol><div class=\"wguide-notes wguide-notes--gold\"><article><h3>Rs 6 million does not open residence<\/h3><p>That amount allows the purchase of a G+2 apartment. The residence permit requires USD 375,000: a purchase below it is legal, but gives no right to stay.<\/p><\/article><article><h3>Above USD 750,000, a loan is possible<\/h3><p>Under a scheme, the first USD 750,000 must be own funds transferred from abroad; the balance can be borrowed, and is repaid in hard currency.<\/p><\/article><article><h3>Residents can pay in rupees<\/h3><p>An Occupation Permit or residence permit holder earning income in Mauritius can finance the whole purchase from a rupee account.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"couts\" aria-labelledby=\"droit-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>03<\/span> The costs<\/p><h2 id=\"droit-titre\">What the purchase really costs<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Every amount comes from a legal text: what the buyer pays, what the seller pays.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Costs of a purchase by a non-citizen\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Registration Duty Act, Land (Duties and Taxes) Act, Notaries Act, Finance Act 2026 and EDB guidelines, read on 2 and 17 September 2026.<\/caption><thead><tr><th>Item<\/th><th>Who pays<\/th><th>Amount<\/th><th>Legal text<\/th><\/tr><\/thead><tbody><tr><td>Registration duty<\/td><td>Buyer<\/td><td>5% of the property value, paid in US dollars or hard currency<\/td><td>Registration Duty Act; EDB FAQ<\/td><\/tr><tr><td>Land transfer tax<\/td><td>Seller<\/td><td>5%<\/td><td>Land (Duties and Taxes) Act<\/td><\/tr><tr><td>G+2 levy on State land<\/td><td>Seller<\/td><td>10% on top of the 5%, unless the preliminary agreement was signed before a notary before 19 June 2026<\/td><td>Land (Duties and Taxes) Act, s. 4(11)<\/td><\/tr><tr><td>Notary fees<\/td><td>Buyer, unless agreed otherwise<\/td><td>At most 2% up to Rs 250,000, 1.5% on the next Rs 500,000, 1% on the next million, 0.5% above<\/td><td>Notaries Act, Schedule, Part I<\/td><\/tr><tr><td>EDB application, IRS, RES or PDS property<\/td><td>Buyer<\/td><td>Rs 25,000, non-refundable<\/td><td>EDB guidelines<\/td><\/tr><tr><td>Registrar-General searches<\/td><td>Whoever requests them<\/td><td>Rs 300 per day<\/td><td>Finance Act 2026, s. 24<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>Example: a PDS property at Rs 20 million<\/h3><p>Registration duty Rs 1,000,000, notary at most Rs 113,750, EDB application Rs 25,000: Rs 1,138,750 on top of the price, or 5.7%, excluding agency and financing costs.<\/p><\/article><article><h3>The 10% duty was repealed<\/h3><p>Planned for non-citizens from 1 July 2026, it was removed by the Finance Act 2026, published on 13 August 2026. For a deed signed between those two dates, ask your notary.<\/p><\/article><article><h3>The notary scale is a ceiling<\/h3><p>A notary may charge a lower fee with the approval of the Chamber of Notaries (Notaries Act, s. 37), never a higher one.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"detenir\" aria-labelledby=\"charges-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>04<\/span> After the purchase<\/p><h2 id=\"charges-titre\">Owning, reselling, passing on<\/h2><\/div><div class=\"wguide-section-head__side\"><p>What remains to pay, what the EDB requires on resale, and the law that governs inheritance.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Ownership, resale and inheritance\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Mauritian Civil Code, Non-Citizens (Property Restriction) Act, EDB guidelines and the 2026 finance laws, read on 17 September 2026.<\/caption><thead><tr><th>Topic<\/th><th>What the text says<\/th><th>Source<\/th><\/tr><\/thead><tbody><tr><td>Taxes on the property<\/td><td>No national property tax and no wealth tax. A local rate applies in the five municipal areas, with the main residence exempt, and a campement site tax of Rs 2 to Rs 6 per m\u00b2 a year on coastal campement sites<\/td><td>Laws in force, checked against the Finance Act 2026<\/td><\/tr><tr><td>Building charges<\/td><td>Shared according to the relative value of each lot by the co-ownership rules; no amount is set by law<\/td><td>Civil Code, art. 664 et seq.<\/td><\/tr><tr><td>Resale<\/td><td>Written notice to the EDB chief executive 30 days before the sale, with no minimum price; a non-citizen buyer files a new application<\/td><td>EDB guidelines<\/td><\/tr><tr><td>Capital gain<\/td><td>No tax on property capital gains; the seller pays the 5% land transfer tax<\/td><td>Finance Act 2026; Land (Duties and Taxes) Act<\/td><\/tr><tr><td>Inheritance<\/td><td>Immovable property located in Mauritius, even when held by foreigners, is governed by Mauritian law<\/td><td>Civil Code, art. 3<\/td><\/tr><tr><td>Reserved heirs<\/td><td>Gifts and bequests limited to half of the estate with one child, a third with two, a quarter with three or more<\/td><td>Civil Code, art. 913<\/td><\/tr><tr><td>Mortgage<\/td><td>Charging the property with a mortgage needs no authorisation under the non-citizens law<\/td><td>Non-Citizens (Property Restriction) Act, s. 2<\/td><\/tr><\/tbody><\/table><\/div><aside class=\"wguide-accomp\" aria-labelledby=\"accomp-titre\"><div class=\"wguide-accomp__intro\"><p class=\"wguide-kicker wguide-kicker--light\"><span>04<\/span> Our support<\/p><h3 id=\"accomp-titre\">Buy with Westimmo<\/h3><p>For eight years we have helped more than 1,500 people settle in Mauritius. We help you choose the right buying route, put together a complete EDB application and reach the notary without surprises.<\/p><div class=\"wguide-accomp__actions\"><a class=\"wguide-btn wguide-btn--gold-inline\" href=\"#formulaire\">Get support <span aria-hidden=\"true\">\u2192<\/span><\/a><a class=\"wguide-btn wguide-btn--ghost\" href=\"https:\/\/wa.me\/23057406021\" target=\"_blank\" rel=\"noopener\">Message us on WhatsApp<\/a><\/div><\/div><ul class=\"wguide-accomp__list\"><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"8\"\/><circle cx=\"12\" cy=\"12\" r=\"4\"\/><circle cx=\"12\" cy=\"12\" r=\".8\"\/><\/svg><\/span><strong>The right buying route<\/strong><p>PDS, RES, Smart City or G+2: the scheme that fits your budget and your residence plans.<\/p><\/li><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M3 11l9-7 9 7v9a1 1 0 01-1 1h-5v-6H9v6H4a1 1 0 01-1-1z\"\/><\/svg><\/span><strong>A complete EDB application<\/strong><p>Promise of sale, documents, bank letter: we prepare the file to avoid back-and-forth.<\/p><\/li><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h8l4 4v14H6z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><\/span><strong>Costs known in advance<\/strong><p>Registration duty, notary, EDB: the real cost worked out before you sign.<\/p><\/li><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M12 20s-7-4.4-7-10a4 4 0 017-2.6A4 4 0 0119 10c0 5.6-7 10-7 10z\"\/><\/svg><\/span><strong>A smooth move<\/strong><p>Residence permit, bank account, first landmarks: we stay by your side.<\/p><\/li><\/ul><\/aside><\/div><\/section>\n<section class=\"wguide-section\" id=\"sur-plan\" aria-labelledby=\"proprio-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>05<\/span> Buying off-plan<\/p><h2 id=\"proprio-titre\">What protects an off-plan buyer<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Sales of property to be built are governed by the Mauritian Civil Code.<\/p><a class=\"wguide-text-link\" href=\"\/en\/pds-irs-res-r2-smartcity-how-to-buy-mauritius\/\">Compare PDS, IRS, RES and Smart City \u2192<\/a><\/div><\/header><div class=\"wguide-notes\"><article><h3>A mandatory completion guarantee<\/h3><p>The deed must state the guarantee of completion or of refund of payments. Without it, the buyer can seek annulment before the works are finished (Civil Code, art. 1601-7).<\/p><\/article><article><h3>No payment before the contract<\/h3><p>The seller may neither demand nor accept any payment before the contract is signed, nor before the sum is due (art. 1601-8). You pay as the works progress.<\/p><\/article><article><h3>A GFA in the EDB application<\/h3><p>Under a scheme, the file for an off-plan purchase includes a letter from a financial institution confirming a financial completion guarantee (GFA). The co-ownership rules are handed to you at signing.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"idees-recues\" aria-labelledby=\"idees-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>06<\/span> Myths<\/p><h2 id=\"idees-titre\">Nine mistakes you will hear<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Each one is contradicted by an official text.<\/p><\/div><\/header><div class=\"wguide-notes\"><article><h3>\"Foreigners have paid 10% duty since July 2026\"<\/h3><p>That increase was repealed by the Finance Act 2026, published on 13 August 2026: registration duty remains 5% for the buyer.<\/p><\/article><article><h3>\"A Rs 6 million apartment gives residence\"<\/h3><p>Rs 6 million opens the purchase of a G+2. The residence permit requires USD 375,000 (Immigration Act, s. 8(1)).<\/p><\/article><article><h3>\"A company gets around the restrictions\"<\/h3><p>An unlisted company is a non-citizen as soon as a single shareholder is not Mauritian (Non-Citizens (Property Restriction) Act, s. 2).<\/p><\/article><article><h3>\"A foreigner buys land like a Mauritian\"<\/h3><p>There is no dedicated route for bare land: a certificate from the Minister is required, granted case by case (s. 3).<\/p><\/article><article><h3>\"Notaries set their fees freely\"<\/h3><p>The Notaries Act sets a sliding scale, from 2% to 0.5%, which is a ceiling.<\/p><\/article><article><h3>\"Buying off-plan comes with no guarantee\"<\/h3><p>The deed must provide a guarantee of completion or refund, failing which it can be annulled (Civil Code, art. 1601-7).<\/p><\/article><article><h3>\"The EDB replies within three to six weeks\"<\/h3><p>The EDB itself states that no decision deadline is set; its authorisation then lasts six months.<\/p><\/article><article><h3>\"The Golden Visa comes with buying property\"<\/h3><p>Permanent residence through investment excludes buying a home under EDB schemes (EDB Act, First Schedule, Part IV).<\/p><\/article><article><h3>\"A foreigner can bequeath Mauritian property freely\"<\/h3><p>Immovable property located in Mauritius follows Mauritian law (art. 3) and its reserved share for heirs (art. 913).<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"guides-associes\" aria-labelledby=\"liens-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>07<\/span> Related guides<\/p><h2 id=\"liens-titre\">Further reading<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Properties open to foreigners, and the guides that prepare your purchase.<\/p><\/div><\/header><div class=\"wguide-related-grid\"><a class=\"wguide-related-card\" href=\"\/en\/buy-property-mauritius\/properties-for-foreigners-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"675\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Properties open to foreigners<\/strong><small>Villas and apartments open to non-citizens<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"\/en\/pds-irs-res-r2-smartcity-how-to-buy-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/programme-la-foret-grand-baie-ile-maurice-15-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/programme-la-foret-grand-baie-ile-maurice-15-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/programme-la-foret-grand-baie-ile-maurice-15-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/programme-la-foret-grand-baie-ile-maurice-15-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/programme-la-foret-grand-baie-ile-maurice-15-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"675\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>PDS, IRS, RES, G+2, Smart City<\/strong><small>Every buying scheme compared<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"\/en\/visa-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-1-villa-s-harmonie-golf-by-westi-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-1-villa-s-harmonie-golf-by-westi-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-1-villa-s-harmonie-golf-by-westi-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-1-villa-s-harmonie-golf-by-westi-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-1-villa-s-harmonie-golf-by-westi-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"667\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Visas and residence permits<\/strong><small>Every permit, its thresholds and its steps<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sources\" id=\"sources\"><div class=\"wguide-container wguide-sources\"><div><p class=\"wguide-kicker\"><span>08<\/span> Sources &amp; methodology<\/p><h2>Reliable, up-to-date information<\/h2><p>Every rule comes from an enacted law or an official EDB document.<\/p><\/div><div class=\"wguide-source-logos\" aria-label=\"Sources consulted\"><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M3 9l9-5 9 5M5 9v9M9.5 9v9M14.5 9v9M19 9v9M3 20h18\"\/><\/svg><span>EDB<small>Economic Development Board<\/small><\/span><\/span><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M3 12h18M12 3a14 14 0 010 18M12 3a14 14 0 000 18\"\/><\/svg><span>AGO<small>Official legislation<\/small><\/span><\/span><span><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><span>MRA<small>Mauritius Revenue Authority<\/small><\/span><\/span><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h8l4 4v14H6z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><span>FIU \u00b7 REAA<small>Oversight of intermediaries<\/small><\/span><\/span><\/div><\/div><div class=\"wguide-container\"><div class=\"wguide-method\"><ul><li>Non-Citizens (Property Restriction) Act, s. 2, 3 and 5 \u2014 Attorney General\u2019s Office<\/li><li>Mauritian Civil Code, art. 3, 664, 913 to 916, 1583 to 1593 and 1601-1 to 1601-25 \u2014 Attorney General\u2019s Office<\/li><li>Registration Duty Act, First Schedule and s. 38 \u2014 Attorney General\u2019s Office<\/li><li>Notaries Act, Schedule, Part I, and s. 37 \u2014 Attorney General\u2019s Office<\/li><li>Finance Act 2026 (Act No. 14 of 2026), s. 9, 16 and 24 \u2014 National Assembly<\/li><li>Immigration Act 2022, s. 8(1), and EDB Act 2017, First Schedule \u2014 enacted texts<\/li><li>Economic Development Board \u2014 guidelines on acquisition by non-citizens, IRS, RES and PDS, FAQ of February 2025<\/li><li>Financial Intelligence and Anti-Money Laundering Act 2002, First Schedule \u2014 FIU<\/li><li>Real Estate Agent Authority Act 2020, s. 16, and Real Estate Agent Authority \u2014 opening of registration<\/li><\/ul><p>Laws read on 2 and 17 September 2026. This guide does not replace advice from a notary or a lawyer: have your file checked before you sign.<\/p><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"faq\" aria-labelledby=\"faq-section-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>09<\/span> Frequently asked questions<\/p><h2 id=\"faq-section-titre\">Your questions about buying in Mauritius<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Short answers, backed by the texts.<\/p><button class=\"wguide-text-link wguide-faq-openall\" type=\"button\" aria-expanded=\"false\">Open all +<\/button><\/div><\/header><div class=\"wguide-faq\"><section class=\"westimmo-faq\" data-faq-schema=\"true\" aria-labelledby=\"faq-titre-319643\"><div class=\"westimmo-faq__inner\"><div class=\"westimmo-faq__content\"><header class=\"westimmo-faq__header\"><h2 class=\"westimmo-faq__title\" id=\"faq-titre-319643\">Frequently asked questions about buying property in Mauritius as a foreigner<\/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-319643-1\" id=\"faq-q-319643-1\"><span>Can a foreigner buy property in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-319643-1\" role=\"region\" aria-labelledby=\"faq-q-319643-1\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Yes, through a route set by law: a home sold by an IRS, RES, PDS, Smart City or Invest Hotel company, or an apartment in a building of at least two floors above ground floor for at least Rs 6 million, with EDB authorisation. Outside these routes, a certificate from the Minister is required; without it, the deed is void (Non-Citizens (Property Restriction) Act, s. 3 and 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-319643-2\" id=\"faq-q-319643-2\"><span>What costs should you expect when buying in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-319643-2\" role=\"region\" aria-labelledby=\"faq-q-319643-2\" hidden><div class=\"westimmo-faq__answer-inner\"><p>The buyer pays 5% registration duty, in foreign currency, notary fees capped by a sliding scale, and Rs 25,000 for the EDB application on an IRS, RES or PDS property. The seller pays the 5% land transfer tax. For a property at Rs 20 million, allow at most Rs 1,138,750 on top of the price, excluding agency and financing costs.<\/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-319643-3\" id=\"faq-q-319643-3\"><span>Has registration duty risen to 10% for foreigners?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-319643-3\" role=\"region\" aria-labelledby=\"faq-q-319643-3\" hidden><div class=\"westimmo-faq__answer-inner\"><p>No. The increase to 10% planned from 1 July 2026 was repealed by the Finance Act 2026, published on 13 August 2026. Duty remains 5% for the buyer. The only survivor is a 10% levy paid by the seller, for a G+2 apartment located on State land or Pas G\u00e9om\u00e9triques.<\/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-319643-4\" id=\"faq-q-319643-4\"><span>Does buying property give a residence permit in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-319643-4\" role=\"region\" aria-labelledby=\"faq-q-319643-4\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Yes, from USD 375,000 for an IRS, RES, PDS, Smart City or Invest Hotel property or a G+2 apartment, and from USD 200,000 for PDS senior living over 50. The permit extends to the spouse and dependants (Immigration Act, s. 8(1)). A purchase at Rs 6 million alone gives no right to stay.<\/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-319643-5\" id=\"faq-q-319643-5\"><span>How long does EDB authorisation take?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-319643-5\" role=\"region\" aria-labelledby=\"faq-q-319643-5\" hidden><div class=\"westimmo-faq__answer-inner\"><p>The EDB normally acknowledges receipt within five working days, but states that the decision deadline is not set, as every application is different. Once granted, the authorisation is valid for six months.<\/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-319643-6\" id=\"faq-q-319643-6\"><span>Can a foreigner buy land in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-319643-6\" role=\"region\" aria-labelledby=\"faq-q-319643-6\" hidden><div class=\"westimmo-faq__answer-inner\"><p>There is no dedicated route for bare residential land: a certificate from the Minister is required, granted case by case. The EDB also excludes buying bare or serviced land for resale or rental from its business purposes route.<\/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-319643-7\" id=\"faq-q-319643-7\"><span>Can a foreigner take out a loan to buy in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-319643-7\" role=\"region\" aria-labelledby=\"faq-q-319643-7\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Under a scheme, for a property above USD 750,000, yes for the part above that amount: the first USD 750,000 must be own funds transferred from abroad, and the loan is repaid in hard currency. Below USD 750,000, the purchase is financed with own funds from abroad.<\/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-319643-8\" id=\"faq-q-319643-8\"><span>Do you have to pay in foreign currency?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-319643-8\" role=\"region\" aria-labelledby=\"faq-q-319643-8\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Funds come from abroad in hard currency. For a first sale under a scheme, the notary pays 85% of the price to the developer in rupees and 15% in foreign currency or rupees; the rule does not cover G+2 apartments. Registration duty is paid in US dollars or hard currency.<\/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-319643-9\" id=\"faq-q-319643-9\"><span>Can you freely resell property bought in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-319643-9\" role=\"region\" aria-labelledby=\"faq-q-319643-9\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Yes, with no minimum price, after written notice to the EDB chief executive 30 days before the sale. A non-citizen buyer files a new application. The seller pays the 5% land transfer tax, and no tax applies to the capital gain.<\/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-319643-10\" id=\"faq-q-319643-10\"><span>Which law governs the inheritance of property bought by a foreigner?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-319643-10\" role=\"region\" aria-labelledby=\"faq-q-319643-10\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Mauritian law: immovable property located in Mauritius, even when held by foreigners, is subject to it (Civil Code, art. 3). Its reserved share for heirs limits gifts and bequests to half of the estate with one child, a third with two, a quarter with three or more (art. 913).<\/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-319643-11\" id=\"faq-q-319643-11\"><span>Is buying off-plan in Mauritius protected?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-319643-11\" role=\"region\" aria-labelledby=\"faq-q-319643-11\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Yes. The deed must provide a guarantee of completion or refund of payments, failing which it can be annulled (Civil Code, art. 1601-7), and no payment can be required before the contract (art. 1601-8). Under a scheme, the EDB requires a financial completion guarantee in the application.<\/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-319643-12\" id=\"faq-q-319643-12\"><span>How do you check an estate agency in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-319643-12\" role=\"region\" aria-labelledby=\"faq-q-319643-12\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Since 1 August 2026, estate agents and developers register with the Real Estate Agent Authority: the law reserves the activity to registered agents (Real Estate Agent Authority Act 2020, s. 16(1)). Agents, developers and notaries are also subject to the FIU's anti-money laundering obligations.<\/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 property in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, through a route set by law: a home sold by an IRS, RES, PDS, Smart City or Invest Hotel company, or an apartment in a building of at least two floors above ground floor for at least Rs 6 million, with EDB authorisation. Outside these routes, a certificate from the Minister is required; without it, the deed is void (Non-Citizens (Property Restriction) Act, s. 3 and 5).\"}},{\"@type\":\"Question\",\"name\":\"What costs should you expect when buying in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The buyer pays 5% registration duty, in foreign currency, notary fees capped by a sliding scale, and Rs 25,000 for the EDB application on an IRS, RES or PDS property. The seller pays the 5% land transfer tax. For a property at Rs 20 million, allow at most Rs 1,138,750 on top of the price, excluding agency and financing costs.\"}},{\"@type\":\"Question\",\"name\":\"Has registration duty risen to 10% for foreigners?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. The increase to 10% planned from 1 July 2026 was repealed by the Finance Act 2026, published on 13 August 2026. Duty remains 5% for the buyer. 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The seller pays the 5% land transfer tax, and no tax applies to the capital gain.\"}},{\"@type\":\"Question\",\"name\":\"Which law governs the inheritance of property bought by a foreigner?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Mauritian law: immovable property located in Mauritius, even when held by foreigners, is subject to it (Civil Code, art. 3). Its reserved share for heirs limits gifts and bequests to half of the estate with one child, a third with two, a quarter with three or more (art. 913).\"}},{\"@type\":\"Question\",\"name\":\"Is buying off-plan in Mauritius protected?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. The deed must provide a guarantee of completion or refund of payments, failing which it can be annulled (Civil Code, art. 1601-7), and no payment can be required before the contract (art. 1601-8). Under a scheme, the EDB requires a financial completion guarantee in the application.\"}},{\"@type\":\"Question\",\"name\":\"How do you check an estate agency in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Since 1 August 2026, estate agents and developers register with the Real Estate Agent Authority: the law reserves the activity to registered agents (Real Estate Agent Authority Act 2020, s. 16(1)). Agents, developers and notaries are also subject to the FIU's anti-money laundering obligations.\"}}]}<\/script><!--\/westimmo-faq-schema-->\n<\/div><\/div><\/section>\n<div id=\"formulaire\" aria-hidden=\"true\"><\/div>\n<\/main>\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>What a foreigner can buy in Mauritius and through which route, the nine steps of a purchase, the real costs of the deed, and what ownership changes for residence, resale and inheritance.<\/p>\n","protected":false},"author":1,"featured_media":320275,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[1505,1504],"tags":[],"class_list":["post-319774","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-our-advice","category-real-estate-and-investment"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.9 (Yoast SEO v28.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Buying Property in Mauritius as a Foreigner: 2026 Guide | Westimmo<\/title>\n<meta name=\"description\" content=\"Buying routes, steps, EDB authorisation, real costs, residence from USD 375,000: the complete process for foreigners buying in Mauritius, checked against the law.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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