Why Invest in Mauritius Property

Updated August 2026

Why invest in Mauritius property? For many foreign buyers, Mauritius combines approved ownership routes, residence eligibility from USD 375,000, a comparatively straightforward tax environment and strong lifestyle appeal. Buyers can invest through PDS, Smart City, G+2 and IHS structures, with each route serving different goals depending on budget, location and intended use.

The tax position changed during 2026. The Finance Act 2025 had introduced a broader 10% registration duty and broader 10% seller-side land transfer tax treatment for certain non-citizen transactions from 1 July 2026. The Finance Act 2026 subsequently repealed those broader provisions.

Under the current general framework, registration duty is generally 5% on the buyer side and land transfer tax 5% on the seller side, subject to exemptions and specific statutory provisions.

For a comparison of approved ownership routes, see our overview of property investment schemes in Mauritius for foreign buyers.

How Foreign Buyers Can Own Property in Mauritius

Mauritius allows non-citizens to acquire residential property through specific authorised routes rather than unrestricted open-market purchase. The main structures are PDS, Smart City, qualifying G+2 apartments and IHS.

Scheme	Property type	Residence eligibility	What to know
PDS	Villas and other residences in managed developments	Yes, from USD 375,000	Structured residential developments
Smart City	Villas, apartments, duplexes and townhouses	Yes, from USD 375,000	Mixed-use environments
G+2	Qualifying apartments	Yes, from USD 375,000	Lower entry may be possible without residence eligibility
IHS	Hotel rooms, suites, apartments or villas	Depends on the qualifying acquisition	Mandatory hotel leaseback model

For G+2 apartments, current EDB guidance states a minimum acquisition price of MUR 6 million or its equivalent in hard convertible foreign currency.

International buyers can also review Can Foreigners Buy Property in Mauritius? for a clearer explanation of ownership routes and approval requirements.

Residence Eligibility

A non-citizen who acquires qualifying residential property for at least USD 375,000 under an eligible route may qualify for a residence permit, subject to the conditions applicable to that route.

Tax Advantages for Foreign Property Buyers in Mauritius

Mauritius remains attractive because ownership access is combined with a tax and banking environment familiar to international buyers.

No Capital Gains Tax

Mauritius does not generally levy a standalone capital gains tax. However, profits arising from trading or a profit-making undertaking may be treated differently for income-tax purposes.

Extensive Double Tax Treaty Network

Mauritius has an extensive double tax treaty network. Treaty treatment depends on the buyer's tax residence, ownership structure and circumstances, so tailored cross-border advice remains important.

Rental Income Taxation

Rental income from property in Mauritius may be taxable as Mauritius-source income. Buyers planning to rent should review the tax position before purchase rather than relying only on gross yield.

Full Capital Repatriation and Payment Rules

Official EDB material states that there is no restriction on repatriation of funds or revenue raised from sale or rental of qualifying property. Mauritius also operates without the former exchange-control regime.

Payment mechanics are separate from tax. Since 13 December 2024, specific rules apply to relevant first sales under IRS, RES, IHS, PDS and Smart City Scheme regulations. For transactions covered by those amendments, 85% of the purchase price is paid to the promoter in Mauritian rupees and the remaining 15% may be paid in Mauritian rupees or hard convertible foreign currency.

The EDB confirms that these amendments do not apply to resales or G+2 apartment acquisitions.

Why Mauritius Appeals to International Buyers

Tax efficiency alone does not sustain demand. Buyers also look at infrastructure, accessibility, services, rental demand and resale prospects.

The north and west coasts offer a strong concentration of schools, healthcare, shopping and lifestyle services. Tourism also supports demand in established coastal locations, although rental performance still depends on the property and area.

Where to Buy Property in Mauritius

Mauritius is a small island, but not a single property market. Region affects lifestyle, rental demand and resale liquidity.

North Coast

Grand Baie, Pereybere, Mont Choisy and nearby areas form one of the most active foreign-buyer markets, with strong infrastructure and a broad choice of apartments and managed developments.

Our article on buying property on the North Coast of Mauritius explores this market in more detail.

West Coast

Tamarin and Black River appeal to buyers seeking a coastal lifestyle with practical infrastructure and year-round appeal.

Read more in our article on buying property on the West Coast of Mauritius.

East Coast

The east tends to attract buyers seeking space, privacy and quieter coastal settings.

Our article on buying property on the East Coast of Mauritius looks at this market more closely.

South Coast

The south remains more niche, with appeal centred on landscape, privacy and longer-term lifestyle use.

See our article on buying property in the South of Mauritius.

Central Plateau

Moka, Ebène and their surroundings offer proximity to business hubs, schools and year-round services.

Our article on buying property in the Central Plateau of Mauritius covers this market in more detail.

Property Costs and Taxes in 2026

The Finance Act 2025 had introduced broader 10% registration duty and seller-side land transfer tax measures for certain non-citizen residential property transactions from 1 July 2026.

The Finance Act 2026 subsequently repealed those broader 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;

subject to exemptions and specific statutory provisions.

This is not simply a rate reduction. The broader special regime itself was repealed.

A separate 10% additional seller-side duty remains in a narrower situation involving certain residential property situated on State land or Pas Géométriques and transferred to a non-citizen under the relevant apartment route.

For detail, see our article on registration duty in Mauritius for foreign buyers.

Beyond registration duty, buyers should also budget for notarial fees, bank charges, currency conversion, financing costs where relevant and scheme-related administrative costs.

IHS Specific Considerations

IHS property operates through a hospitality model rather than standard independent ownership. The unit is subject to a mandatory leaseback arrangement.

Current IHS regulations state that the owner or a person acting on the owner's behalf may occupy the unit for an aggregate period of up to 45 days in any 12-month period.

Buyers should review usage conditions, income-sharing provisions, fees and the operator's track record before signing.

Choosing the Right Scheme and Region

The right route depends on how the property will be used, including residence, rental strategy and resale expectations.

Investment goal	Route to consider	Typical region focus
Residence with broad resale appeal	G+2, PDS or Smart City above the relevant threshold	North or West
Apartment-led entry	G+2	North, West or selected Smart City areas
Hotel-style managed ownership	IHS	Development-specific
Privacy and estate living	PDS or selected Smart City environments	East, South or lower-density areas
Business proximity and year-round occupancy	Smart City apartments or townhouses	Central Plateau

Frequently Asked Questions

Can a foreigner buy land in Mauritius?

Not generally through unrestricted open-market purchase. Non-citizens usually acquire through authorised property routes, although specific land-acquisition routes can exist under applicable legislation.

Can I get a residence permit by buying property in Mauritius?

Yes, where the acquisition qualifies under an eligible framework and meets the applicable USD 375,000 threshold and other conditions.

What taxes do foreigners pay when buying property in Mauritius?

Under the current general framework, registration duty is generally 5% on the buyer side and land transfer tax 5% on the seller side, subject to exemptions and specific provisions.

The broader 10% regime introduced by the Finance Act 2025 was repealed by the Finance Act 2026.

Is there capital gains tax on property in Mauritius?

Mauritius does not generally levy a standalone capital gains tax, although different income-tax treatment may apply to trading or profit-making activities.

Can I repatriate money from selling property in Mauritius?

Official EDB material states that there is no restriction on repatriation of funds or revenue raised from sale or rental, subject to normal banking and compliance checks.

How much personal use is allowed under IHS?

Current IHS regulations provide for owner use of up to 45 days in any 12-month period, subject to the leaseback agreement.

Making the Investment Decision

Mauritius remains attractive because it offers regulated routes to residential ownership for non-citizens, residence pathways in qualifying cases and an internationally accessible banking and tax environment.

The broader 10% registration duty and land transfer tax measures introduced in 2025 were repealed in 2026, so they should no longer be used as the general basis for current acquisition budgets.

The strongest decisions still come from matching the acquisition route to the buyer's objective and assessing location, project quality, rental potential and resale liquidity.

Considering property investment in Mauritius? Explore our available properties or contact our team to discuss the right scheme and region for your goals.

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, residence conditions, registration duty, land transfer tax, additional duties, payment requirements and tax treatment may change or depend on the circumstances of an individual transaction. Buyers 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.