G+2 Apartments in Mauritius: Rules and Residency | Allys

Updated August 2026

Thinking about buying an apartment in Mauritius as a foreigner? G+2 apartments in Mauritius offer an alternative to resort-style schemes like PDS or Smart City. When purchasing a G+2 apartment, you are acquiring residential property in a building with at least two floors above ground level through a specific route available to non-citizens.

If you are still weighing this route against other acquisition models, our overview of property investment schemes in Mauritius for foreign buyers compares G+2 with PDS, Smart City and IHS.

It is a regulated pathway rather than an informal exception to foreign ownership restrictions. The acquisition requires EDB authorisation, the apartment must meet the statutory minimum purchase price, and the buyer must complete the legal and compliance process before the deed can be registered.

The tax position also changed significantly in 2026. The broader 10% buyer registration duty and seller land transfer tax regime introduced by the Finance Act 2025 has been repealed by the Finance Act 2026. The general framework is therefore again 5% registration duty for the buyer and 5% land transfer tax for the seller, subject to exemptions and specific statutory provisions.

A separate 10% additional seller-side duty nevertheless remains in a much narrower case involving certain residential property situated on State land or Pas Géométriques and transferred to a non-citizen.

What qualifies as a G+2 apartment in Mauritius

The legal definition is relatively straightforward.

Under the Non-Citizens (Property Restriction) Act, the property must be an apartment used, or available for use, as a residence in a building of at least two floors above the ground floor.

The current statutory route also requires a purchase price of at least MUR 6 million, or its equivalent in another hard convertible foreign currency.

In practice, many qualifying apartments form part of a co-ownership development, but the G+2 route is defined by the legal characteristics of the apartment and building rather than by the marketing name of the project.

A development described commercially as “G+2” should therefore never be assumed to qualify automatically. The buyer should have the precise property, title and acquisition route confirmed before making an unconditional commitment.

Who can buy a G+2 apartment in Mauritius

A non-citizen may acquire a qualifying G+2 apartment where the legal conditions are satisfied and the required authorisation has been obtained.

The current minimum purchase price under this route is:

MUR 6 million, or
the equivalent in another hard convertible foreign currency.

This is the threshold for the acquisition route itself.

It should not be confused with the higher threshold that may apply where the buyer also wants the acquisition to support a residence permit.

The Economic Development Board continues to describe G+2 apartments as an available route for non-citizens, subject to prior approval and the MUR 6 million minimum purchase price.

EDB authorisation for G+2 apartments

A foreign buyer cannot simply purchase a qualifying apartment and proceed directly to registration.

The Non-Citizens (Property Restriction) Act requires an authorisation from the Economic Development Board, granted after the EDB has obtained the approval of the Minister.

The buyer file should therefore be prepared early.

Depending on the transaction, this can involve:

identification and KYC documents;
information on the property being acquired;
the purchase documentation;
evidence of the source of funds;
banking and remittance information;
any additional documents requested during the approval process.

The legal eligibility of the apartment and the buyer should be confirmed before the transaction reaches the final notarial stage.

Approval timelines depend on the completeness and complexity of the application. Buyers should therefore avoid planning completion around an assumed fixed processing period.

Residence permit eligibility

The MUR 6 million acquisition threshold does not automatically give the buyer a residence permit.

The Immigration Act 2022 provides a separate residence route where a non-citizen purchases or otherwise acquires a residential apartment in a building of at least two floors above ground level for at least USD 375,000, or its equivalent in another hard convertible foreign currency.

The exchange rate used to determine the USD equivalent is the selling rate in force at the time the title deed is signed.

The distinction is therefore:

MUR 6 million: minimum purchase price for the G+2 acquisition route;
USD 375,000: minimum purchase price for residence eligibility through that apartment acquisition.

If residence is part of the objective, buyers should select the property and structure the transaction with the higher threshold in mind from the outset.

Payment rules for G+2 compared with PDS and Smart City

The 85% / 15% payment structure introduced for certain foreign-buyer acquisitions from December 2024 does not apply to the G+2 route.

The EDB amendments concern relevant first sales under IRS, RES, IHS, PDS and Smart City Scheme regulations.

G+2 apartments fall outside those regulations.

This distinction is important because tax rules and payment rules are separate issues.

A G+2 buyer must still satisfy the notary, bank and relevant authorities regarding the source and transfer of funds, but the specific rule requiring 85% of the purchase price to be paid to the promoter in Mauritian rupees does not apply simply because the purchaser is a non-citizen.

Foreign buyers should nevertheless agree the payment currency, remittance process and banking documentation with their notary and bank before signing.

Registration duty and land transfer tax after the Finance Act 2026

The tax position described in older G+2 guidance changed materially in August 2026.

The Finance Act 2025 had introduced a broader 10% registration duty for specified transfers of residential property to non-citizens from 1 July 2026. It also introduced corresponding broader seller-side land transfer tax treatment.

That framework expressly included apartments acquired under section 3(3)(c)(v) of the Non-Citizens (Property Restriction) Act, which is the G+2 apartment route.

The Finance Act 2026 subsequently repealed the broader 10% provisions.

Under the current general framework:

registration duty is generally 5% on the buyer side;
land transfer tax is generally 5% on the seller side.

Both remain subject to exemptions and transaction-specific statutory provisions.

This is not simply a case of replacing “10%” with “5%”. The special broader regime created by the Finance Act 2025 was repealed.

For a more detailed explanation of that change, see our article on registration duty in Mauritius for foreign buyers.

The old advice that a G+2 buyer should plan around a general 10% registration duty based on whether the deed is registered on or after 1 July 2026 is therefore no longer correct.

The 1 July 2026 date remains relevant to the history of the Finance Act 2025 provisions, but it should not be presented as the current trigger for a continuing 10% buyer-side rate.

The separate 10% duty for certain property on State land or Pas Géométriques

The repeal of the broader 10% regime does not remove every 10% charge relevant to G+2 transactions.

The Finance Act 2026 introduced a separate 10% additional duty where residential property situated on State land or Pas Géométriques is transferred to a non-citizen under the G+2 apartment route in section 3(3)(c)(v) of the Non-Citizens (Property Restriction) Act.

This additional duty is payable by the transferor, meaning the seller.

It is therefore not:

a 10% registration duty payable by the foreign buyer;
the general land transfer tax rate;
a charge applying to every G+2 apartment.

Where it applies, it is a separate seller-side duty in addition to the ordinary seller-side tax framework.

The Finance Act 2026 also provides a transitional exception where a qualifying presale agreement relating to the property was executed before 19 June 2026 and was drawn up and signed before a notary.

In a VEFA transaction, the statutory definition includes the relevant preliminary reservation contract. In other cases, a qualifying promesse de vente executed before a notary may also fall within the provision.

This is one of the most important distinctions for buyers considering a G+2 property on leasehold coastal or State land. The exact tenure of the property should be checked by the notary before reservation.

What about the announced restriction on State land and Pas Géométriques

The 2026–2027 Budget announced a further measure concerning G+2 apartments constructed on State land and Pas Géométriques.

The Budget stated that Government would no longer grant leases authorising the sale of such apartments to foreigners, while preserving certain previously approved leases and disposals by existing owners.

However, this point must be distinguished from the additional 10% seller-side duty.

Following enactment of the Finance Act 2026 and the Economic and Financial Measures (Miscellaneous Provisions) Act 2026, KPMG noted that the announced restriction on sales of apartments on State land or Pas Géométriques to non-citizens was not included in those Acts. KPMG also confirmed that the separate 10% additional seller-side duty was enacted.

The Budget announcement should therefore not currently be presented as though the Acts themselves created a blanket legal prohibition.

Buyers considering a G+2 apartment on State land or Pas Géométriques should nevertheless obtain current confirmation from the EDB and their notary before committing, as the position may subsequently be addressed through regulations, guidelines or another official measure.

Renting out a G+2 apartment

Many buyers consider G+2 apartments partly because of their potential for rental use.

Long-term letting may be possible, but the buyer should review the title, co-ownership rules and any building-level restrictions before relying on rental income.

For short-term tourist accommodation, separate regulatory requirements may apply. The Tourism Authority has specifically reminded owners that tourist accommodation activity is subject to the applicable licensing framework.

Before buying for rental purposes, confirm:

whether the co-ownership rules allow the intended type of letting;
whether short-term rental activity is permitted;
any applicable Tourism Authority requirements;
management and letting fees;
co-ownership charges and sinking-fund contributions;
whether minimum rental periods apply;
how rental income will be taxed.

For a wider view of rental income, operating costs and strategy, see our article on how rental investment works in Mauritius.

Resale planning for a G+2 apartment

A future resale should be considered before the initial purchase, particularly where the property is intended as an investment.

The repeal of the broader Finance Act 2025 regime means that a resale to another non-citizen should no longer automatically be modelled using a 10% buyer registration duty and 10% seller land transfer tax.

The general starting point is again 5% registration duty for the buyer and 5% land transfer tax for the seller, subject to the law applying to the particular transaction.

However, if the apartment is situated on State land or Pas Géométriques and is transferred to a non-citizen under the relevant G+2 route, the separate additional 10% seller-side duty may affect the owner's exit cost.

That distinction can influence pricing and negotiation.

A seller should therefore establish:

whether the future buyer is eligible;
whether a new EDB authorisation is required;
the applicable general land transfer tax;
whether the separate 10% additional duty applies;
any building or co-ownership requirements affecting the transfer;
the net sale proceeds after taxes and transaction costs.

Frequently asked questions

What is a G+2 apartment in Mauritius?

It is an apartment used, or available for use, as a residence in a building of at least two floors above ground level. For acquisition by a non-citizen under this route, the current minimum purchase price is MUR 6 million or its equivalent in another hard convertible foreign currency.

How much must a foreigner spend to buy a G+2 apartment?

The current minimum acquisition price is MUR 6 million or its equivalent in another hard convertible foreign currency.

This should not be confused with the separate USD 375,000 threshold for residence eligibility.

Is EDB approval required to buy a G+2 apartment?

Yes. The acquisition requires authorisation from the Economic Development Board after it has obtained the approval of the Minister.

Does buying a G+2 apartment give a foreigner residence in Mauritius?

Not automatically.

A qualifying G+2 apartment acquisition can support residence eligibility where the purchase price is at least USD 375,000 or its equivalent in another hard convertible foreign currency, subject to the requirements of the Immigration Act 2022.

Does the 85% Mauritian rupee payment rule apply to G+2?

No. The specific 85% / 15% structure introduced under the IRS, RES, IHS, PDS and Smart City Scheme regulations does not apply to G+2 apartment acquisitions.

What registration duty applies to a G+2 buyer in 2026?

The current general framework is 5% registration duty on the buyer side, subject to exemptions and specific statutory provisions.

The broader 10% rate introduced by the Finance Act 2025 for specified non-citizen acquisitions was repealed by the Finance Act 2026.

Can a 10% duty still apply when a G+2 apartment is sold?

Yes, but only in a much narrower situation.

A separate 10% additional duty can apply to the seller where qualifying residential property situated on State land or Pas Géométriques is transferred to a non-citizen under the relevant G+2 route.

A transitional exception applies to certain qualifying presale agreements executed before 19 June 2026 before a notary.

Are foreigners now prohibited from buying G+2 apartments on State land or Pas Géométriques?

The 2026–2027 Budget announced such a restriction for future leases and sales, with exceptions.

However, a post-enactment review by KPMG notes that this announced restriction was not included in the Finance Act 2026 or the Economic and Financial Measures (Miscellaneous Provisions) Act 2026.

The separate 10% seller-side additional duty was enacted.

For a property on State land or Pas Géométriques, buyers should therefore obtain current confirmation from the EDB and their notary before proceeding.

Can foreigners rent out a G+2 apartment?

Rental may be possible, subject to the co-ownership rules, the terms applying to the property and any regulatory requirements relevant to the type of letting.

Short-term tourist accommodation should be checked separately against Tourism Authority requirements.

Before you buy a G+2 apartment

A G+2 apartment remains a distinct acquisition route for non-citizens who prefer conventional apartment ownership outside the main resort-style property schemes.

The essential checks are not limited to whether the building has the required number of floors.

Before committing, confirm:

that the apartment legally qualifies for acquisition under the G+2 route;
that the price meets the MUR 6 million minimum;
that the EDB authorisation process has been planned;
whether the USD 375,000 residence threshold matters to your objectives;
the current 5% buyer-side registration duty framework;
the seller-side tax position;
whether the property is situated on State land or Pas Géométriques;
whether the separate 10% additional seller duty could affect the transaction or future resale;
the payment and banking arrangements;
any rental and co-ownership restrictions.

For properties on State land or Pas Géométriques in particular, the 2026 changes make transaction-specific legal verification essential.

Explore G+2 apartments with Allys

Allys develops apartments in sought-after locations across Mauritius, including properties that may qualify for acquisition through the G+2 route.

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Sources

The information contained in this article is provided for general informational purposes and reflects the legal and regulatory position reviewed in August 2026. Property acquisition rules, EDB authorisation requirements, residence conditions, registration duty, land transfer tax, additional duties, rules concerning State land or Pas Géométriques, rental requirements and regulatory interpretations may change or depend on the circumstances of an individual transaction. Buyers and sellers should obtain transaction-specific advice and confirmation from their notary, legal adviser, tax adviser, bank, the Economic Development Board and other relevant Mauritian authorities before making a property or investment decision. Allys and its representatives accept no responsibility for errors, omissions or subsequent regulatory changes.

G+2 apartments in Mauritius for Foreigners