Can Foreigners Buy Property in Mauritius?

Foreigners can buy property in Mauritius, but not in exactly the same way as Mauritian citizens. Property ownership by non-citizens is regulated, which means that international buyers must use an authorised acquisition route and obtain the required approvals before ownership can be legally transferred.

For many buyers, this framework is actually part of the appeal. Mauritius offers a structured route to property ownership, supported by clear legislation, notarial processes, official deed registration and a banking system used to working with international clients. The key is understanding what is possible, what requires approval and what should be checked before moving forward.

The Legal Framework for Foreign Buyers

Foreign property ownership in Mauritius is governed mainly by the Non-Citizens (Property Restriction) Act. Under this legislation, a non-citizen who wishes to hold, purchase, acquire or dispose of immovable property in Mauritius must obtain written authorisation, unless the acquisition falls within a recognised statutory or approved route.

This applies not only to direct ownership, but also to certain indirect interests. For example, shareholding structures may be treated as an interest in Mauritian immovable property where they give a non-citizen a beneficial interest in land or property. This is why proper legal structuring and approval are essential when a foreign buyer intends to purchase through a company, trust or other structure.

In practice, most foreign buyers do not purchase standalone residential property outside the authorised framework. They usually acquire property through approved routes such as EDB property schemes, approved G+2 apartment acquisitions or other recognised legal pathways.

For a detailed overview of PDS, Smart City, G+2 and IHS, see our article on property investment schemes in Mauritius.

What Types of Property Can Foreigners Buy?

Foreign buyers can acquire property in Mauritius through specific approved routes. These may include residential units in approved developments, qualifying apartments, certain hotel-linked units or other authorised acquisitions, depending on the buyer profile and the property concerned.

The exact route matters because it affects several important points, including:

whether the buyer can obtain full ownership or a long-term leasehold right;
whether the acquisition may support residence-permit eligibility;
whether the property can be rented out;
what approval process applies;
what payment and banking requirements must be followed.

This is why foreign buyers should avoid treating all property acquisitions in Mauritius as identical. A villa in an approved estate, a G+2 apartment, a Smart City residence and a hotel-linked unit may all fall under different rules.

If you are comparing the main regulated routes side by side, our article on Smart City, PDS and G+2 in Mauritius explains how these options differ in practice.

Where rental income is part of the purchase strategy, our article on rental investment in Mauritius explains the main considerations around long-term and short-term letting.

Residence Permit Eligibility

A qualifying residential acquisition of USD 375,000 or more may make a foreign buyer eligible for a residence permit, subject to the rules in force at the time of application. This residence permit is generally linked to ownership of the qualifying property and remains subject to the applicable legal and administrative requirements.

However, not every property purchase automatically creates residence-permit eligibility. The property must fall within an eligible route, and the buyer must meet the required conditions. Where payment is made in a currency other than USD, the Economic Development Board applies the relevant exchange-rate rules under the applicable guidelines.

This point should always be checked before signing, especially where the buyer’s long-term plan includes relocation, retirement or family residence in Mauritius.

For a broader view of relocation, daily life and long-term settlement, our article on living in Mauritius as a foreigner explores the practical points buyers often consider beyond the property itself.

How Property Title Is Registered

Property transactions in Mauritius are completed through a notary. The notary prepares the deed of sale, carries out the required formalities and ensures that the deed is registered with the Registrar General.

Once registered, the deed becomes part of the official property record. Mauritius also operates the Mauritius e-Registry, which supports digital access to registered property-related documents.

This official deed-registration framework gives foreign buyers a clear legal structure for recording ownership. However, it should not be confused with a reason to skip due diligence. Buyers should still ensure that proper notarial checks, legal verification and encumbrance searches are completed before acquisition.

Repatriation of Funds

One of the advantages of buying property in Mauritius is the absence of exchange controls on outward transfers. Since the suspension of the Foreign Exchange Control Act in 1994, exchange-control approval is generally not required for the repatriation of profits, dividends, capital gains, rental income or sale proceeds.

This does not mean that funds move without any checks. Mauritian banks still apply compliance procedures, including KYC, anti-money laundering checks, source-of-funds verification and supporting-document requirements. For this reason, buyers should keep a clear documentary trail from the beginning of the transaction.

This includes evidence of funds transferred into Mauritius, bank confirmations, notarial records, tax-related documents and sale or rental documentation where relevant.

Payment Mechanics and Banking

Foreign buyers should also be aware of current payment mechanics for new acquisitions under certain EDB property schemes. Since the December 2024 amendments, non-citizen buyers under IRS, RES, IHS, PDS and Smart City rules must transfer funds from abroad in hard convertible currency. After that, 85% of the consideration is paid in Mauritian rupees, while the remaining 15% may be paid in foreign currency or Mauritian rupees, subject to the applicable scheme rules and notarial process.

Opening a bank account as a foreign client is common in Mauritius, but it requires preparation. Banks will usually ask for:

a valid passport or identity document;
recent proof of address;
evidence of source of funds or income;
bank or professional references in some cases;
certified true copies of documents for non-resident onboarding.

Where a company or other structure is involved, additional corporate KYC documentation will be required.

Taxes and Transaction Costs

Foreign buyers should verify all transaction costs before signing. Registration duty and land transfer tax may apply depending on the nature of the acquisition, the property route, the buyer and the date of registration.

For relevant deeds registered on or after 1 July 2026, amended registration duty and land transfer tax rules apply to certain residential property transfers involving non-citizens under defined EDB Property Schemes and related statutory routes. In the relevant statutory scenarios, the rate increases to 10%.

Because the impact depends on the structure and timing of the transaction, buyers should confirm the applicable treatment with a notary or tax adviser before completion.

To understand how recent tax changes may affect your transaction, read our article on Mauritius Budget 2025 changes for foreign buyers.

Frequently asked questions

Can foreigners buy property in Mauritius?

Yes. Foreigners can buy property in Mauritius, but they must use an authorised acquisition route and comply with the applicable approval process.

Can foreigners buy any property in Mauritius?

No. Foreign buyers cannot simply acquire any residential property in the same way as Mauritian citizens. Most purchases must take place through an approved route.

Can buying property in Mauritius lead to a residence permit?

Yes, in certain cases. A qualifying residential acquisition of USD 375,000 or more may support residence-permit eligibility, subject to the rules in force at the time of application.

Can foreign buyers repatriate money from Mauritius?

Yes. Mauritius has no exchange controls on outward transfers, but banks still apply standard compliance and source-of-funds checks.

Is property title secure for foreign buyers?

Foreign buyers benefit from the official deed-registration framework used for immovable property in Mauritius. However, legal due diligence and notarial checks remain essential.

Can foreigners buy through a company?

Yes, but indirect ownership and shareholding structures are regulated under the Non-Citizens (Property Restriction) Act. Proper legal advice and approval are essential.

What should buyers check before purchasing?

Foreign buyers should confirm the authorised acquisition route, residence-permit eligibility, ownership structure, tax costs, banking requirements, source-of-funds documentation and resale conditions.

A Structured Route to Property Ownership

Buying property in Mauritius as a foreigner is possible, but it must be approached through the right legal route. The framework is structured, and that structure is what gives international buyers clarity.

The most important step is not simply choosing a property. It is understanding whether the property is eligible for foreign acquisition, what approval process applies, how the title will be registered, what banking requirements must be met and whether the purchase supports the buyer’s wider plans, including residence, rental income or long-term investment.

With the right checks in place, Mauritius offers foreign buyers a clear and well-established pathway to property ownership.

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Sources

The information contained in this article is provided for informational purposes only and reflects the situation at the time of publication. Fees, procedures, required documentation, tax rates, EDB scheme eligibility conditions and banking regulations mentioned are subject to change without notice. Readers are advised to verify all information with qualified professionals and the relevant authorities before making any purchasing decision. Allys and its representatives accept no responsibility for errors, omissions or changes occurring after publication.