G+2 apartments in Mauritius for Foreigners
A practical guide to G+2 apartments in Mauritius for foreign buyers, covering qualifying rules, EDB approval, residence eligibility, taxes, renting and resale.
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 G+2 apartments in Mauritius you are acquiring a property in a standard residential building, with at least two floors above ground level.
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's a regulated pathway, not an informal workaround. You still need EDB authorisation, and you still face minimum price thresholds and transaction taxes. But for buyers who prefer conventional apartment ownership without the integrated resort model, G+2 is worth understanding properly.
This article covers the current rule set, including the Finance Act 2025 measures that affect deeds registered from 1 July 2026.
What qualifies as a G+2 apartment in Mauritius
Before you start your property search, it's worth understanding what actually qualifies as G+2 under Mauritian law.
The legal definition is straightforward. The property must be an apartment used (or available for use) as a residence, located in a building with at least two floors above the ground floor.
In practice, many qualifying apartments are held under co-ownership arrangements, but the legal test is the building height and the residential use of the apartment. Always confirm eligibility and title before signing.
Who can buy a G+2 apartment in Mauritius
Foreign buyers can purchase a G+2 apartment in Mauritius provided the price meets the investment threshold: at least MUR 6 million (or the equivalent in hard convertible foreign currency).
This is the acquisition threshold—the minimum required to establish buyer eligibility. It's separate from the residence permit threshold, which is higher and covered below.
If the minimum amount changes in future regulations, the revised figure will apply. But for now, MUR 6 million is the floor for foreign ownership through this route.
EDB authorisation for G+2 apartments
Unlike buying property in many countries, acquiring a G+2 apartment in Mauritius requires government authorisation before the sale can complete. Foreign buyers can't simply purchase and register the deed.
The acquisition requires prior authorisation from the Economic Development Board, which itself must obtain approval from the Minister. The EDB's compliance requirements are thorough, so a complete submission speeds up the approval timeline.
From a practical standpoint, treat this as a compliance-led process. Prepare your buyer file, source of funds documentation, and due diligence materials early. Most delays happen on the administrative side, not the transactional one. A clean file moves faster.
Typical approval timelines vary, but buyers should expect several weeks for straightforward applications. Complex cases involving additional verification can take longer.
Residence permit eligibility
The MUR 6 million figure gets you access to the acquisition channel. It doesn't automatically give you a residence permit.
For that, you need to meet a separate threshold under the Immigration Act 2022: a purchase price of at least USD 375,000 (or equivalent in hard convertible foreign currency). The exchange rate used is the selling rate in force at the time you sign the title deed.
So the picture looks like this:
MUR 6 million – minimum to buy through the G+2 route
USD 375,000 – minimum to qualify for a residence permit via that purchase
If residency is part of your plan, the higher threshold is the one that matters.
Payment rules for G+2 apartments compared with PDS and Smart City
In December 2024, the EDB announced amendments affecting IRS, RES, IHS, PDS and Smart City transactions, including the requirement for 85% of the purchase price to be paid in Mauritian rupees. G+2 is not included in that scope.
That doesn't mean payment planning is irrelevant. Your bank and notary will still require clean remittance evidence and a coherent source of funds trail. But the specific 85% rupee requirement doesn't bind G+2 transactions, giving buyers more flexibility on currency arrangements.
Duties and taxes from 1 July 2026 for G+2 buyers
Two transaction-level taxes are relevant when a G+2 apartment changes hands involving a non-citizen: registration duty and land transfer tax.
Registration duty applies on deed registration and is typically borne by the buyer. Land transfer tax applies on the transfer event and is usually borne by the seller. Both have specific provisions that take effect based on when the deed is registered.
From 1 July 2026, where a transfer is made to a non-citizen and the deed is registered on or after that date, the higher rates apply—including for G+2 apartments acquired under the Non-Citizens (Property Restriction) Act route. The registration duty rate on a non-citizen acquisition increases to 10%, and the land transfer tax rate on the sale side also increases to 10% when the transfer is made to a non-citizen. Even where a tax is borne by the seller, it can influence pricing and negotiation.
The critical detail: these measures apply based on deed registration date, not contract signing date. Even if you signed a reservation agreement or promise of sale months earlier, the tax treatment depends on when the deed actually gets registered.
If your transaction is in progress and might straddle that July 2026 line, the timing of deed registration becomes a cost planning variable. Discuss it with your notary early—the economics of the deal can shift significantly based on a few weeks' difference.
Renting out your G+2 apartment
Many buyers ask whether they can generate rental income from a G+2 apartment. Renting is generally possible, but it depends on the building rules, the co-ownership regulations, and the terms of your purchase.
For a wider view of achievable yields, operating costs and strategy choices, see our article on How Rental Investment Works in Mauritius.
Before signing, confirm:
Whether short-term rentals are permitted at the building level
Any minimum lease term requirements or registration obligations
Management fees, sinking fund contributions, and how charges escalate over time
Whether the co-ownership structure allows for rental without additional approvals
These details aren't always obvious in the marketing material. Ask specifically, and get answers in writing where possible.
Resale planning for G+2 apartments
Thinking about exit strategy? If your future buyer is also a non-citizen, the July 2026 tax changes will affect their side of the transaction too.
Both the registration duty and land transfer tax provisions explicitly cover G+2 transactions involving non-citizens when the title deed is registered on or after 1 July 2026.
That matters for negotiation—and your exit strategy. A buyer facing higher registration duty, or a seller facing higher land transfer tax, will factor those costs into pricing. Understanding the cost structure on both sides helps you price realistically and anticipate how the transaction will unfold.
Frequently Asked Questions
What is a G+2 apartment in Mauritius?
It refers to an apartment used or available for use as a residence, located in a building with at least two floors above the ground floor. It's a specific legal category for foreign ownership outside the main EDB schemes.
How much does a G+2 apartment cost in Mauritius for foreigners?
The minimum purchase price is MUR 6 million, or the equivalent in hard convertible foreign currency. This is the investment threshold for buyer eligibility through the G+2 route.
Is EDB approval required to buy a G+2 apartment in Mauritius?
Yes. The acquisition requires authorisation from the Economic Development Board, granted after it obtains approval from the Minister. You cannot register the deed without this approval.
Does buying a G+2 apartment in Mauritius give you residency?
Not automatically. The residence permit requires a purchase price of at least USD 375,000, with the exchange rate based on the selling rate when you sign the title deed. The MUR 6 million threshold only covers the acquisition—residency has a higher bar.
Does the 85% Mauritian rupee payment rule apply to G+2?
No. That rule applies to IRS, RES, IHS, PDS, and Smart City transactions. G+2 is not included, giving buyers more flexibility on payment currency.
What are the new taxes on G+2 apartments in Mauritius from 2026?
From 1 July 2026, both registration duty and land transfer tax rise to 10% in transactions involving non-citizens, based on deed registration date. Registration duty is typically paid by the buyer; land transfer tax is usually borne by the seller. Both can materially affect pricing.
Can foreigners rent out a G+2 apartment in Mauritius?
Renting is generally possible, but it depends on the building rules, co-ownership regulations, and the terms of your purchase. Short-term rental permissibility varies by building. Verify before buying.
How long does it take to get EDB approval for a G+2 apartment?
Timelines vary, but straightforward applications with complete documentation typically take several weeks. Complex cases requiring additional verification can extend the approval timeline. Submitting a clean, complete file from the start helps avoid delays.
Can foreigners get a mortgage for a G+2 apartment in Mauritius?
Local financing options exist, though terms and eligibility criteria vary by bank. Non-resident buyers may face different requirements than residents. Speak with Mauritian banks early in your process to understand what's available for your situation.
Before you buy a G+2 apartment: the transaction roadmap
If you're considering a G+2 apartment in Mauritius, request a transaction roadmap before you commit. It should confirm that the building qualifies as G+2, map the EDB authorisation steps, verify whether your purchase meets the USD 375,000 residence threshold, and estimate total acquisition and resale costs based on the expected deed registration date—especially if registration may occur on or after 1 July 2026.
Explore G+2 apartments with Allys
Allys develops premium apartments in sought-after locations across Mauritius, including properties eligible under the G+2 route.
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Sources
· Laws of Mauritius – Non-Citizens (Property Restriction) Act
· Laws of Mauritius – Immigration Act 2022
· EDB Mauritius – Guidelines for Acquisition of Apartments by Non-Citizens, including Residency
· EDB Mauritius – Amendments to IRS, RES, IHS, PDS and Smart City Scheme Regulations
· EDB Mauritius – FAQ on Amendments to Property Regulations
· Laws of Mauritius – Registration Duty Act
· Laws of Mauritius – Land (Duties and Taxes) Act
· Mauritius Tourism Authority – Communique on Renting of Tourist Accommodation
This article is for general information only and reflects public legal texts and EDB publications as at January 2026. Property, tax, and immigration rules change, and their application depends on your specific transaction and circumstances. Always confirm your position (and your total duties and taxes) with a qualified notary, tax adviser, and your bank before committing, especially if deed registration may fall on or after 1 July 2026.
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