Investing in a property as an expat in Mauritius (2026 Edition)

Each year, Mauritius attracts a growing number of foreigners, whether they are looking to settle permanently, work remotely, invest, or simply enjoy regular holidays in the sun. Property investment can grant access to a Residence Permit.

This article outlines the key information you need to buy property in Mauritius. From searching for a listing to purchasing a home in an approved scheme, including how Residence Permits work, the relevant tax rules, and the typical buyer profiles, you will find everything you need to bring your real estate project to life on the island.

Who can invest in real estate in Mauritius?

Foreign nationals, companies incorporated under the Companies Act 2001, Real Estate Investment Companies (SCI) registered with the Registrar of Companies, Limited Partnerships and Trusts are all eligible to purchase property under the approved schemes in Mauritius.

Foreign property owners usually fall into two categories: residents and investors.

Living in Mauritius on a Residence Permit

The Residence Permit by Property Investment not only grants you the right to live in Mauritius but also to work as an employee, self-employed or investor without the need for an additional Occupation Permit.

If you spend more than 183 days a year on the island, you become a tax resident of Mauritius.

Investing without living in Mauritius full time

You can purchase property to generate rental income or to use as a second home, without necessarily living in Mauritius year-round. If you spend fewer than 183 days per year in the country, you retain your tax residence abroad while enjoying the right of stay provided by your Residence Permit. Make sure to declare your property to the tax authorities in your country of residence, as it may be subject to taxation depending on local regulations.

Property schemes open to foreign buyers

In Mauritius, the acquisition of residential property by foreigners is governed by a specific legal framework. Non-citizens are not permitted to purchase on the traditional local market but may invest through government-approved property schemes. These include the PDS, IRS, RES, IHS, Smart City developments and the R+2 regime.

Since 2015, the PDS has become the standard for new developments, replacing both the IRS and RES. However, properties developed under the earlier IRS and RES schemes and approved prior to that date are still available on the market.

• Property Development Schemes (PDS) are luxury residential developments (villas, duplexes and flats) on freehold land. They offer caretaking, maintenance and security services, as well as high-quality commercial and leisure facilities.‍
• IRS developments (Integrated Resort Scheme) are upmarket developments with a minimum investment of $500,000. They offer amenities such as golf courses, marinas, wellness centres and various services. ‍‍
• RES developments (Real Estate Scheme) are high-end residential developments with no minimum investment, usually smaller and more affordable than IRS schemes.‍‍
• Smart City schemes are areas designed around the concept of "live, work and play". Foreigners can buy villas, duplexes and flats, as well as offices. Companies can acquire commercial land and benefit from numerous tax advantages.‍‍
• The Invest Hotel Scheme (IHS) allows the acquisition of a hotel unit or a room in an approved hotel, thus offering all the infrastructures available. The investor or any person acting on his behalf may reside there for a maximum of 45 days in any 12-month period and receive income through a rental agreement.‍
• The R+2 scheme allows investments in residences of at least two storeys, located outside residential complexes. These properties are available from Rs 6 million, but a Residence Permit is only granted for units priced at a minimum of $375,000.
  

Buying off-plan in Mauritius: the VEFA model

In Mauritius, many properties available to foreign buyers are sold off-plan under the VEFA scheme (Vente en État Futur d'Achèvement). The deed of sale, drafted by a notary, includes a number of guarantees provided by the developer, such as a completion or refund guarantee, a ten-year structural warranty, and construction insurance. It also allows for staggered payments aligned with the progress of the construction.

Steps involved in buying a house in Mauritius

Investing in a property in Mauritius requires signing a reservation contract, obtaining approval from the Economic Development Board (EDB), making a deposit payment into an escrow account opened in the buyer's name at the notary's office, drafting the notarial deed, conducting the final signing of the deed of sale prepared by the notary, receiving the keys, and ensuring the completion guarantee.

Considering the multitude of benefits Mauritius provides when it comes to property acquisition, it is no wonder that this sun-soaked haven ranks among the world's top destinations for expatriates seeking as island lifestyle.

Buying and reselling property: what are the costs?

When purchasing a property, foreign buyers are liable for a 5% registration duty based on the property value. Additional costs include notary fees (around 1% of the property value), a processing fee to the Economic Development Board (EDB) of Rs 25,000 (approximately $530), and estate agency fees.

When reselling, non-citizens are subject to a 5% land transfer tax.

Owning property in Mauritius: Residence Permit and taxation

Purchasing property in Mauritius with a minimum value of $375,000 through an approved real estate scheme entitles you to a Residence Permit by Property Investment. This permit allows you to enter and stay in Mauritius without any minimum stay requirement. It remains valid for as long as you own the property. You may also include dependants under this permit: your spouse or civil partner (of the opposite sex), your children (biological or adopted, under 24 years old and unmarried), and your parents or other dependants.

You are free to live in the property, use it as a holiday home or rent it out short or long term.

From a tax perspective, Mauritius stands out for its absence of property tax, wealth tax on real estate, or inheritance tax on locally held assets. Rental income earned in Mauritius is subject to a flat tax rate of 15%. If you are not considered a tax resident in Mauritius, you will also need to declare this income in your home country and may or may not be taxed depending on the relevant tax agreement.

How to find a property?

To get an initial feel for the market, you can browse real estate agency websites and platforms such as lexpressproperty.com or propertycloud.mu, or explore relevant Facebook groups by searching keywords like "immobilier Maurice", "real estate Mauritius" or "buy and rent Mauritius". In any case, working with a professional remains the most common and reliable option.

It is generally best to wait until you arrive in Mauritius before committing to a purchase. Glossy photos, hidden flaws or a neighbourhood that does not quite fit your lifestyle are all common issues when booking from abroad. To start off, consider booking a short-term rental to give yourself time to get your bearings, explore different areas, and view properties in person.

In Mauritius, private property transactions between individuals are relatively uncommon. While several online platforms feature property listings, the vast majority are posted by real estate agencies. As a result, you will generally work with an agency that can guide you throughout the entire process — from identifying suitable properties to signing the contract, and sometimes even providing assistance beyond the purchase to help ensure a smooth transition to life in Mauritius.

We recommend the services of Ome Real Estate, Villa Vie and Barnes, three trusted real estate agencies in Mauritius. If you prefer to deal directly with property developers, take a look at our articles on some of the island’s most established property developers in the Property section of our blog.

Mauritius offers you the opportunity of living a dream life close to the ocean and nature. While the North, West and Centre are favoured for their commercial and educational facilities, the South and East offer an authentic lifestyle, closer to nature. If you're still wondering where to buy in Mauritius, check out our articles about the different regions : the North, the West, the South, the East and the Centre.