Mauritius (MU)
Indian Ocean island state with bilingual English-French administration, strong financial services, occupation permits, premium visa options, beaches, private healthcare and a high-trust but paperwork-heavy expat environment.
Buying Property in Mauritius
The full buying process, transaction costs, mortgage, and legal requirements.
Foreign nationals cannot freely purchase any property in Mauritius — they must buy through government-approved schemes or qualifying categories administered by the Economic Development Board (EDB). The main routes are: (1) Property Development Scheme (PDS) — luxury residential developments, minimum price USD 375,000, confers permanent residency; (2) Smart City Scheme — integrated mixed-use developments; (3) legacy IRS (Integrated Resort Scheme) and RES (Real Estate Scheme) properties (existing scheme purchases only); (4) Ground+2 (G+2) apartments — units in buildings of at least two floors above ground with a minimum price of MUR 6 million (approximately USD 130,000); if the price exceeds USD 375,000, permanent residency is also available. Foreigners cannot purchase standalone plots of land, traditional local housing, or properties outside approved schemes. A key 2026 change: from 1 July 2026, both registration duty and land transfer tax for non-citizens acquiring property under EDB schemes increase from 5% to 10% of property value — a material increase that buyers completing after that date must budget for. The currency is the Mauritian Rupee (MUR); 1 USD ≈ 46 MUR (2026).
Rent vs. Buy
Rent first unless you have a clear long-term commitment. Renting lets you assess cyclone exposure, water supply reliability, distance to international schools, commute to Port Louis, and syndic quality before committing hundreds of thousands of dollars. PDS/Smart City purchases are illiquid — resale can be slow and restricted to other eligible buyers. Buying under an approved scheme creates permanent residency rights, which is a significant advantage for those planning to make Mauritius their long-term base. The July 2026 increase in transaction taxes from 5% to 10% for non-citizens makes the cost of entry materially higher for late-2026 and beyond buyers.
Buying Process — Step by Step
Confirm eligibility and select the correct scheme
1–2 weeksVerify that the specific property falls within an EDB-approved scheme (PDS, Smart City, G+2, or legacy IRS/RES). Check the minimum price threshold for the scheme: USD 375,000 for PDS/IRS/RES residency eligibility; MUR 6 million minimum for G+2. Confirm with the EDB (edbmauritius.org) or your lawyer that the developer's scheme approval is current and valid.
Engage an independent Mauritian lawyer and tax adviser
1–4 weeksAppoint a notary-independent Mauritian lawyer to conduct full due diligence: title review, developer checks, scheme approval status, restrictions on resale, syndic rules, developer financial stability, and any charges registered against the property. A separate tax adviser should review the transaction structure, especially if you are a tax resident of another country.
Sign the reservation agreement and pay deposit
1–2 weeksSign a reservation or preliminary sale agreement with the developer or seller. Negotiate the deposit amount (typically 10%), completion date, conditions precedent, defect liability, refund terms if approval is refused, and currency of payment. For off-plan properties, agree on construction milestone payments.
Obtain non-citizen acquisition approval from EDB / Prime Minister's Office
4–12 weeksNon-citizens must obtain approval for the purchase from the EDB or, for certain categories, the Prime Minister's Office. The application includes the sale agreement, identity documents, source-of-funds declaration, and scheme compliance confirmation. Processing time has improved but can still take several weeks.
Open a Mauritian bank account and arrange funds transfer
2–6 weeksOpen a Mauritian bank account to facilitate the purchase. Banks (MCB, SBM, AfrAsia, Absa, Bank One) will conduct thorough KYC and source-of-funds checks. Funds must be transferred from abroad in a foreign currency that is then converted to MUR — retain all SWIFT records and fund source documentation for repatriation purposes later.
Execute the notarial deed of sale
1–3 weeks from approval receiptThe notary prepares the final deed of sale (acte de vente) and supervises its execution by both parties. The notary also handles registration duty and land transfer tax payments to the Mauritius Revenue Authority (MRA) and registration of the deed with the Registrar-General. Both buyer and seller (or their representatives by power of attorney) must be present or represented.
Apply for residence permit (if eligible)
4–8 weeks after notarial deedIf the purchase price meets or exceeds USD 375,000, apply for a permanent residence permit through the EDB. The permit covers the buyer, spouse, and children under 24. The permit is valid for as long as the property is held. Submit the notarised deed, EDB scheme approval, and identity documents.
Transaction Costs
| Cost Item | Amount | Notes |
|---|---|---|
| Registration duty (non-citizen, from 1 July 2026) | 10% of property value | Increased from 5% effective 1 July 2026 for non-citizens under all EDB property schemes (PDS, IRS, RES, Smart City, G+2). Pre-July 2026 purchasers pay 5%. This is the single largest transaction cost. |
| Land transfer tax (non-citizen, from 1 July 2026) | 10% of property value | Also increased from 5% to 10% effective 1 July 2026 for non-citizens. Combined registration duty + land transfer tax = approximately 10% total (the two taxes share the same base and combined effective rate — verify exact calculation with your notary under the current Finance Act). |
| Notary fees | Scale fee: approximately 1–1.5% of property value + VAT | Notary fees are regulated by a fee scale. Buyer typically pays the notary. Budget approximately MUR 250,000–750,000 (USD 5,400–16,300) for a typical PDS purchase. |
| Lawyer and due diligence fees | MUR 50,000–300,000 (USD 1,100–6,500) | For complex scheme purchases or if separate legal advice is required alongside the notary. Essential for off-plan and developer risk assessment. |
| Estate agency commission | Typically 2–3% of purchase price (usually paid by seller/developer) | Clarify before signing — in some transactions the buyer also contributes. Developer properties may bundle the agency fee. |
| Annual syndic / condominium maintenance fees | MUR 5,000–60,000+/month | High-end gated resort communities charge MUR 20,000–60,000+/month. Verify exact charges and syndic financial health before purchase. |
| Total estimated transaction costs for a USD 400,000 PDS property (post July 2026) | USD 48,000–60,000 (approximately 12–15% above purchase price) | Comprising 10% combined duties + notary fees + legal fees. Compare with pre-July 2026 total of approximately 7–9%. |
The Notary — Mandatory for All Purchases
Mauritius follows civil law (French-influenced). Notaries are mandatory for all property transactions: the notary prepares and executes the final deed of sale (acte de vente), collects and remits registration duties and land transfer tax to the Mauritius Revenue Authority (MRA), and registers the deed with the Registrar-General. The notary is neutral — appoint a separate independent lawyer to advise specifically on your interests, particularly for scheme eligibility, off-plan risk, and resale restrictions.
Mortgage
Foreign nationals can obtain mortgage financing from Mauritian banks for EDB scheme properties, subject to strict KYC, source-of-funds, income verification, and property approval requirements. Loans are available in MUR, USD, or EUR. Interest rates start from approximately 4.95%–7% per annum depending on currency, bank, and borrower profile. Loan terms range from 5 to 25 years with LTV ratios up to 70%, though foreigners typically receive 60–70% LTV. Banks conduct independent property valuations and will not lend against unapproved or non-scheme properties.
30–40% of property value for foreign buyers; some banks may require 40–50% depending on residency status and income source
Source of funds for the deposit must be clearly documented — banks require 6–12 months of bank statements, proof of income, and tax returns. Residence permit status significantly affects mortgage terms. The July 2026 increase in registration duties must be factored into the total funding requirement. Loans in USD or EUR are available for buyers with foreign-currency income, which can reduce exchange rate risk. Obtain mortgage pre-approval before signing the reservation agreement.
Land Registry
The Registrar-General (registrar.govmu.org) is the central land registry authority in Mauritius. All property deeds are registered with the Registrar-General after execution by a notary. The Mauritius Revenue Authority (MRA) processes and collects registration duty and land transfer tax at the same time. Land and property records can be searched through the Registrar-General's office. The cadastral authority (Service du Cadastre) maintains physical land parcel maps and coordinates. Both the Registrar-General record and the cadastral reference should be verified before any purchase.
Taxes
From 1 July 2026: registration duty 10% + land transfer tax 10% applies to non-citizen purchases under EDB schemes (PDS, IRS, RES, Smart City, G+2) — see costs section for detail. Pre-July 2026 purchases were subject to 5%. For citizens and residents, standard registration duty is 5%. Annual land tax (taxe foncière) is modest and assessed on the annual letting value of the property by the municipality. There is no capital gains tax on PDS/IRS property sales. Rental income is taxable under Mauritius income tax at 15% flat rate for tax residents. Home-country tax obligations on rental income and capital gains must also be reviewed — Mauritius has a broad double-tax treaty network. No wealth tax.
New Build vs. Existing Property
Off-plan new builds carry developer completion risk, construction delay risk, and defect liability risk — review the developer's track record, financial backing, and escrow arrangements for stage payments. Existing properties reveal the realities of cyclone damage history, roof condition, water supply consistency, syndic management quality, and noise environment. Cyclone-resilient construction standards are critical: verify the property meets current building standards for Category 4 cyclone exposure.
Selling Property
Resale of PDS/Smart City properties is restricted to other eligible non-citizen buyers or Mauritian citizens — verify the resale conditions in your scheme approval and deed. Check repatriation rules: sale proceeds in MUR must be converted and repatriated within applicable Bank of Mauritius foreign exchange guidelines; retain the original purchase deed and bank transfer records to prove foreign-currency inflow. Capital gains tax does not apply in Mauritius, but home-country CGT may apply. Notify the EDB if your residence permit was tied to the property.
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Property Buying
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