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Mauritius • Foreign Buyer • Real Estate

Buying property in Mauritius when you are a foreigner

A foreigner can buy real estate in Mauritius, but not necessarily just any type of property. PDS, IRS, RES, Smart City, G+2 apartment: before choosing a villa or apartment, it is essential to first identify the legal framework governing the acquisition.

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Yes, a non-citizen can become a property owner in Mauritius. However, the Mauritian real estate market has specific rules: eligibility depends in particular on the type of property, the program in which it is located and, in some cases, prior authorization from the Economic Development Board.

This distinction is essential. A villa located a few meters from a residential development accessible to foreigners is not automatically itself accessible to a non-citizen buyer.

Information updated on September 26, 2026.

The framework presented below is based in particular on information published by theEconomic Development Board Mauritius, the Non-Citizens (Property Restriction) Act, legislation relating to registration fees and rules applicable to real estate acquisitions by non-citizens.

As the rules have changed in recent years, a buyer must have the precise eligibility of the property, the taxes, the payment terms and the applicable authorizations by a notary and, where necessary, by the EDB before signing definitively.

🇲🇺 The essential rule: a foreigner cannot freely buy any property

In Mauritius, property acquisition by a non-citizen is governed by the Non-Citizens (Property Restriction) Act and various regulatory mechanisms.

For a typical residential project, the foreign buyer should therefore begin by asking a simple question: "Is this property legally accessible to a non-citizen?"

This verification must take place before considering sea views, swimming pools, rental yield, or even price negotiation.

What types of real estate can a foreigner buy in Mauritius?

Several avenues now allow a non-citizen to legally acquire residential property. However, they do not all follow the same rules.

Residential Property Development Scheme (PDS) – The PDS facilitates the development and marketing of high-end residences accessible to non-citizens, among others. Villas and other upscale properties can be purchased in approved projects.
Existing IRS and RES Programs: The former Integrated Resort Scheme and Real Estate Scheme continue to exist through already approved projects. Properties can therefore still be bought and sold within these schemes.
Urban development Smart City Scheme Certain residential properties located in Smart Cities may also be accessible to non-citizens, under the applicable regulatory framework.
Condominium Apartment G+2 A foreigner may acquire, with prior approval from the EDB, an apartment in a building with at least two floors above the ground floor, subject in particular to the minimum regulated price.
Hotel Industry Invest Hotel Scheme – IHS This scheme concerns units located in hotel establishments and responds to a different logic than classic residential purchase.
Special case Acquisition outside programs The EDB also provides a specific pathway for certain Residence Permit or Occupation Permit holders wishing to acquire a residential property of at least USD 500,000 outside of regulated programs, under specific conditions.

🏢 G+2 apartment: an important avenue for foreign buyers

The so-called G+2 scheme opens up to non-citizens a part of the apartment market which is not necessarily located in a PDS, IRS or RES.

According to the Economic Development Board, the apartment must be located in a condominium building with at least two floors above the ground floor and the acquisition is subject to prior approval by the EDB.

Minimum: 6,000,000 MUR

The purchase price of the apartment must be at least 6 million Mauritian rupees, or its equivalent in a convertible foreign currency.

Note: The 6 million MUR threshold for purchasing a G+2 apartment should not be confused with the conditions for potentially obtaining a residence permit. These are two separate legal matters.

We detail them separately in our guide dedicated to real estate and residence permits in Mauritius.

How does a property purchase by a foreigner proceed?

The process depends on the device and the property, but several steps must be anticipated.

Choose the North, West, East or South sector: define the lifestyle, the type of property and the budget sought.
Verify the eligibility of the property . Confirm that the property can legally be acquired by a non-citizen and identify the applicable regime.
Review the program. For a PDS, IRS, RES or Smart City, check the project status and the corresponding documents.
Prepare the financing: Anticipate the origin of funds, international transfers, potential bank financing and compliance requirements.
Involving the notary: The Mauritian notary plays a central role in preparing the deed, legal checks and registering the transaction.
Obtaining the necessary authorizations Depending on the scheme, a procedure with the EDB or prior approval may be required.
Signing and transferring funds: The payment terms must comply with the rules applicable to the relevant scheme.
Register the deed. The transfer must be registered and the corresponding fees paid in accordance with the legislation in force.

💱 Price payment: be aware of exchange rate rules

Since December 13, 2024, new terms apply to certain acquisitions by non-citizens under the IRS, RES, IHS, PDS and Smart City schemes.

For the operations to which these new provisions apply, funds are transferred to Mauritius from abroad in convertible hard currency and payment to the promoter is organized according to the regulatory allocation.

85% of the price is paid to the developer in Mauritian rupees.
15% can be settled in convertible foreign currency or in Mauritian rupees.

The notary is involved in the flow of funds and in the registration of the deed.

However, there is an important nuance: according to the official EDB FAQ, the changes introduced in December 2024 concern the first sales under the relevant Schemes and do not apply to sales of apartments under the G+2 scheme.

It is therefore not advisable to automatically apply the 85/15 rule to any real estate transaction carried out by a foreigner.

Can the purchase be financed with a Mauritian bank?

Local financing may be possible, but the conditions depend on the buyer's file, the bank, the property and the legal arrangement.

For acquisitions falling under the amended rules of the IRS, RES, IHS, PDS and Smart City, the EDB indicates that in the event of a price exceeding USD 750,000, the first USD 750,000 or its equivalent in convertible hard currency must be transferred to Mauritius from abroad.

A loan in Mauritian rupees can then, under the conditions provided, finance the balance, with repayment made in convertible foreign currency.

This rule does not mean that credit is automatically granted: the bank carries out its own analysis of financing, income, guarantees and the origin of funds.

⚠️ As of July 1, 2026: 10% registration fees

10 %

This is a major development for a foreign buyer and older real estate articles that still mention a 5% tax may now be obsolete.

Mauritian legislation provides that from 1 July 2026, the transfer to a non-citizen of a residential property under an EDB Property Scheme or the G+2 scheme, as well as certain resales of property initially acquired under these schemes, is subject to a 10% registration duty rate.

The acquisition budget should therefore never be calculated solely on the advertised price of the property. It must include taxes, notary fees, any bank and exchange fees, condominium or estate management fees, as well as other costs specific to the transaction.

The final cost estimate must be requested from the notary before any commitment is made.

The notary plays a central role

Maurice operates with a system of deeds in which the notary intervenes directly in the legal securing of the transaction.

The Economic Development Board points out that the notary drafts the deed of sale and carries out the necessary checks regarding ownership. The buyer is free to choose their notary.

In a prestigious purchase, his involvement is all the more important as several elements must be checked simultaneously: seller's ownership, any charges, program regime, conditions of sale, authorizations, payment of the price and registration.

Checks to perform before signing

📜 Legal status of the property Confirm that the seller holds the rights allowing the sale and precisely identify the property concerned.
🌍 Buyer eligibility : Verify that the property can be acquired by a non-citizen within the stated legal framework.
🏗️ Program status For a PDS, IRS, RES or Smart City, check the applicable authorizations and documents.
🏢 Condominium For an apartment, examine the regulations, charges, common funds and operation of the condominium.
💰 Total budget Add to the purchase price the rights, fees, charges and any financing costs.
🏦 Origin of funds Prepare the supporting documents requested by the banks, the notary and the organizations involved in the transaction.
💱 Payment methods Confirm the currency, banking system and rules applicable to the plan in question.
🏡 Use of the property Personal residence, rental or investment: check that the intended use is compatible with the property and its contractual framework.
🔧 Condition and services For an existing villa, check building, swimming pool, equipment, air conditioning, roof and outdoor spaces.
🔄 Resale conditions : Anticipate future customers, applicable rules and potential costs during resale from the outset.

⚖️ Buying outside of PDS, IRS or RES: do not generalize

It would be incorrect to claim that a foreigner can only buy in Mauritius in a PDS, an IRS or a RES.

The framework has been progressively expanded, notably with G+2 apartments, Smart Cities and a specific possibility of residential acquisition outside of regulated programs for certain holders of a Residence Permit or Occupation Permit.

In the latter case, the EDB guidelines stipulate, among other things, a minimum value of USD 500,000 and conditions relating to land ownership and size. Agricultural land, State Lands, and Survey Pas are specifically excluded from this pathway.

This measure should therefore not be presented as a general authorization allowing any foreigner to freely purchase any house or any land in Mauritius.

🏝️ Does buying a property automatically give the right to reside in Mauritius?

No, not in all cases. The right to acquire and the right to obtain a residence permit are two different matters.

However, some real estate schemes allow individuals to obtain a residence permit when the corresponding conditions and investment threshold are met. The EDB specifically mentions a threshold of USD 375,000 in several real estate schemes.

However, it would be misleading to conclude that any purchase of USD 375,000 in Mauritius automatically grants a right of residence. The legal status of the property is the determining factor.

That's why we've dedicated a separate guide to this issue.

Real Estate and Residence Permits : Understanding the Different Regimes

Frequently Asked Questions from Foreign Buyers

Can a French citizen buy property in Mauritius? Yes, provided that the property and the acquisition fall within a framework allowing purchase by a non-citizen.
Can you buy an apartment? Yes. The G+2 scheme allows the acquisition of certain apartments starting from 6 million MUR, with prior approval from the EDB.
Can you buy a villa? Yes, especially in residential programs accessible to non-citizens such as the PDS and some former IRS or RES.
Can land be bought freely? No. The rules relating to land are specific and a non-citizen should never assume that land is freely available for purchase.
Can you rent out your property? Several schemes allow for renting, but the conditions of the program, the regulations and the rental management must be checked.
Is a notary required? The notary plays a central role in preparing the deed, verifying and registering the transaction.
Is the registration duty still 5%? No, for the acquisitions referred to here: since July 1, 2026, the rate applicable to non-citizens for residential properties covered by the EDB/G+2 schemes is 10%.
Does buying property necessarily grant residency? No. Property acquisition and residency permits must be analyzed separately.

🌴 Luxury Real Estate Dossier in Mauritius

Find other guides from Propriétés De Charme dedicated to the Mauritian real estate market, sought-after sectors and the various schemes available to international buyers.

Property Prices in Mauritius: 2026 Market and Luxury Areas . Luxury Real Estate: Where to Buy? North, West, East, and South. PDS, IRS, RES, Smart City, and G+2. Understanding Real Estate Schemes . Real Estate and Residence Permits. Residency Thresholds and Conditions. Beachfront Villas. Where to Buy Facing the Indian Ocean? Investing in Luxury Real Estate: Strategies and Precautions. North or West? Comparing the Main Residential Hubs. Selling a Luxury Property: Valuation and International Visibility. Where to Publish a Luxury Listing? Solutions for Professionals and Owners

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Propriétés De Charme is a real estate portal and not a real estate agency. The legal information presented in this guide is for general information purposes only and does not replace verification by a notary, the EDB (French Banking Authority), legal counsel, or a bank.

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Official sources and update — September 26, 2026

Economic Development Board Mauritius: IRS, RES, PDS, Smart City, Invest Hotel Scheme schemes, G+2 apartments, conditions of acquisition by non-citizens and real estate procedures.

Economic Development Board – Real Estate & Hospitality

Non-Citizens (Property Restriction) Act: legal framework for property acquisition by non-citizens and the G+2 apartment regime.

Registration Duty Act: As of July 1, 2026, relevant residential acquisitions made by a non-citizen under an EDB Property Scheme or the G+2 scheme are subject to a 10% registration duty.

EDB – Amendments to IRS/RES/IHS/PDS/SCS Regulations: settlement rules introduced from December 13, 2024, including the allocation of 85% in Mauritian rupees and 15% in foreign currency or rupees for transactions to which these provisions apply, as well as the specific conditions for local financing.

Consult the regulatory amendments of the EDB

Property Acquisition Management System: EDB has deployed its PAMS/NELS system for several procedures, including Smart City acquisitions, G+2 apartments and certain residential acquisitions of at least USD 500,000.

The rules may vary depending on the type of property, the buyer's status, the program, the date of the transaction, and the financing method. Individual verification with the relevant professionals and authorities remains essential before purchase.