How foreigners can buy property in Mauritius in 2026

The approved schemes at a glance

Non-citizens cannot simply buy any house on the open market. Instead, purchases go through schemes supervised by the EDB, each tied to a particular type of development. All of them allow villas, apartments, townhouses or penthouses to be bought freehold, rented out without restriction, and resold with no limits on repatriating the proceeds, according to the EDB residency portal.

• Integrated Resort Scheme (IRS): resort-style estates with golf courses, marinas and beach clubs; includes serviced plots of up to 1.25 acres.
• Real Estate Scheme (RES): smaller developments, typically on former agricultural land, sold under similar conditions.
• Property Development Scheme (PDS): the current framework for new luxury residential projects with shared leisure facilities.
• Smart City Scheme: mixed-use live-work-play developments such as Moka, Uniciti, Beau Plan, Mon Choisy, Azuri and Cap Tamarin.
• Ground +2 apartments: flats in condominium buildings of at least two floors above ground, from MUR 6 million.
• Invest Hotel Scheme: hotel units bought as an investment rather than a home.

The US$375,000 residence permit threshold

Under the IRS, RES, PDS and Smart City Scheme, a purchase of at least US$375,000 entitles the buyer to a Mauritian residence permit valid for as long as they hold the property. The EDB states that the spouse and children below the age of 24 are also granted residence permits, and that permit holders are exempt from needing a separate occupation or work permit to invest and work in Mauritius.

There is no obligation to live on the island, and owners can let their property freely. Scheme owners may also elect to become Mauritian tax residents, which matters because of the country's comparatively light tax regime.

Apartments from MUR 6 million: the ground-plus-two route

If a resort villa is beyond your budget, non-citizens may also buy apartments in ordinary condominium buildings of at least ground plus two floors, at a minimum price of MUR 6 million (or the equivalent in hard currency). This route opens up far more of the island, including towns outside the gated schemes.

The residency rule still applies at the higher level: spend at least US$375,000 on a qualifying apartment and the EDB grants a residence permit valid for as long as you remain the owner. Below that threshold you own the flat but do not receive residency through it.

Taxes and fees when you buy

The buyer pays registration duty at an effective rate of 5% of the price. The seller normally pays land transfer tax at 5%, but PwC's Mauritius tax summary (reviewed March 2026) notes that from 1 July 2026 this rises to 10% where a non-citizen acquires residential property under the EDB schemes or a qualifying apartment - a cost sellers may look to reflect in asking prices. Sales of residential buildings are exempt from Mauritius's 15% VAT.

These rates can change at each annual budget, so confirm the current position with the Mauritius Revenue Authority or the EDB before committing.

How the process works

Applications to acquire property as a non-citizen are made through the EDB, which vets both the project and the buyer before the notarial deed is signed. Developers of scheme projects handle much of the paperwork, but independent legal advice is still worth having.

If you are weighing up locations or budgets, Habio has Mauritius listings, area guides and buyer guides you can explore before speaking to developers.