Can Foreigners Buy Property in Mauritius? Schemes, Permits and Costs

Mauritius is one of the most accessible property markets in the Indian Ocean for international buyers, but access runs through defined routes rather than an open market. Here is how a non-citizen actually buys, what it costs, and what the purchase does and does not give you.

The short answer

A non-citizen can buy residential property in Mauritius through an approved scheme, with authorisation from the Economic Development Board. The main routes are:

• PDS (Property Development Scheme) — the current framework for new residential developments open to foreign buyers. No minimum price to buy, but a minimum of USD 375,000 is required if the purchase is to support a residence permit.
• IRS and RES — earlier schemes; units still trade on the resale market and remain open to non-citizens.
• Smart City Scheme — mixed-use developments combining housing, offices and amenities.
• Ground+2 apartments (G+2) — apartments in buildings of at least ground plus two floors, purchasable by non-citizens; the same USD 375,000 threshold applies for residence permit eligibility.
• Business and commercial property — acquired through a company holding the appropriate authorisation.

Ordinary residential houses and land outside these schemes are generally reserved for citizens, unless a specific authorisation is granted.

Does buying give you residency?

An investment of at least USD 375,000 in an eligible scheme unit entitles the buyer, spouse and dependants to apply for a residence permit that remains valid while the buyer owns the property. It is a residence permit, not citizenship, and it does not automatically confer the right to work in a local job; income-generating activity has its own permit categories.

Rental of your unit is permitted, which is why many scheme purchases are managed as short or long-term rentals when the owner is off-island.

Budgeting the full cost

• Registration duty: 5% of the purchase price for the buyer on most acquisitions.
• Notary fees: 1% to 2% plus disbursements and VAT.
• EDB / scheme processing fees, which vary by scheme and developer.
• Syndic (body corporate) charges on scheme units, covering security, gardens, pools and common areas.
• Annual local rates and, where applicable, an annual property charge on certain scheme units.
• Currency transfer costs — funds are normally remitted in a foreign currency through the Mauritian banking system, and the paper trail matters for future repatriation.

Confirm every rate with your notary before signing: thresholds and duties are adjusted in national budgets.

Taxes on holding and selling

Mauritius has no capital gains tax on the sale of immovable property and no inheritance tax, which is a significant part of the island''s appeal. Rental income is taxable in Mauritius, and the island has a wide network of double taxation avoidance agreements. Your own country of tax residence may still tax worldwide income and gains, so take advice on both sides.

The process for an international buyer

1. Define your objective: lifestyle home, rental yield, residence permit, or a mix.
2. Shortlist eligible schemes and units, ideally with a local agent who can compare completed resales against off-plan.
3. Reserve the unit and sign the reservation contract.
4. Apply for EDB authorisation through the developer or your notary.
5. Open a local bank account and remit funds through the banking system.
6. Sign the deed before the notary; for off-plan, this is a VEFA sale with payments released against construction milestones and a completion guarantee.
7. Apply for the residence permit if the purchase qualifies.

Expect two to four months for a resale unit and longer where an off-plan build schedule is involved.

Off-plan or completed?

Off-plan (VEFA) purchases stage your payments against construction progress and often price below the finished market, but they carry delivery risk and require patience. Completed units let you inspect finishes, verify the actual rental performance and start earning immediately. We recommend comparing at least one of each before deciding.

Frequently asked questions

What is the minimum investment for residency in Mauritius?

USD 375,000 in a qualifying property under an approved scheme, which supports a residence permit for the buyer and dependants for as long as the property is owned.

Can a foreigner buy a plot of land in Mauritius?

Not on the open market. Land acquisition by non-citizens is restricted to approved schemes and specific authorised cases.

Is there capital gains tax when selling in Mauritius?

No capital gains tax applies to the sale of immovable property in Mauritius. Your home country may still tax the gain.

Can I rent out a property bought under PDS?

Yes. Scheme units may be rented, and many owners use a management company or agency to handle tenants while they are abroad.

Do I need to be in Mauritius to complete the purchase?

Not necessarily. A purchase can be completed by a duly notarised power of attorney, though we recommend at least one site visit.

Tell us your budget and timeline and we will send a shortlist of eligible units with realistic rental figures for each.