Rules for Foreigners Buying Property in Mauritius (2026 Guide)
What foreigners can and cannot buy in 2026, the approved schemes, the costs, and how a purchase can lead to permanent residence.
The Finance (Miscellaneous Provisions) Act 2025 brought in some of the most significant changes to property rules for foreigners in Mauritius in recent years. It amended the Immigration Act 2022 and the Non-Citizen (Property Restriction) Act, and the key changes took effect on 1 July 2026. If you are a foreigner looking to buy property in Mauritius, understanding these rules is essential before you start your search.
The headline change is that foreigners can no longer buy residential property in Mauritius outside the approved investment schemes, regardless of price. Previously, a minimum purchase price of USD 500,000 allowed non-residents to buy outside the schemes with a permit from the Prime Minister's Office. That option has now been removed.
Foreigners can still purchase property within approved schemes such as the Property Development Scheme (PDS), Smart Cities, the Integrated Resort Scheme (IRS), the Real Estate Scheme (RES), and the Ground Plus 2 (G+2) apartment scheme. Commercial buildings remain open to foreign buyers as well.
We have a sister real estate agency, Oakbridge Mauritius, which takes a different approach to most agents on the island. They work exclusively for buyers, never representing sellers or taking fees from both sides of a deal. This means they can search the whole market, including off-market properties, with no conflicts of interest. As part of the TBI Group, clients can also get support with residency, banking, and company structuring, so the entire process is handled in one place. Please get in touch with Oakbridge or with us directly to discuss your requirements.
Can a foreigner buy property in Mauritius?
Yes, foreigners can buy property in Mauritius, but only within government-approved investment schemes. Following the Finance (Miscellaneous Provisions) Act 2025, which came into force on 1 July 2026, buying property in Mauritius outside the schemes is no longer permitted for non-residents.
The approved schemes where foreigners can buy property in Mauritius are:
- Property Development Scheme (PDS)
- Smart Cities
- Integrated Resort Scheme (IRS)
- Real Estate Scheme (RES)
- Invest Hotel Scheme (IHS)
- Ground Plus 2 (G+2) apartment scheme
- Commercial buildings
Anyone interested in buying property in Mauritius, buying a house in Mauritius, or exploring property for sale in Mauritius for foreigners should focus their search on developments within these approved schemes. If you are unsure which scheme applies to a property you have seen, we can help you clarify this.
What are the costs of buying property in Mauritius as a foreigner?
The key transaction costs to be aware of when buying property in Mauritius as a foreigner include:
- Registration duty: 5% of the property value. A 10% surcharge on non-citizen buyers had been proposed, but the 2026-2027 Budget repealed it before it took effect, so the standard 5% rate continues to apply.
- Land transfer tax: 5%, paid by the seller but usually factored into the negotiation.
- Notary fees: typically between 1% and 2% of the purchase price.
- Legal fees: if you use a separate lawyer to review the deed of sale.
These costs apply in addition to the purchase price. As a buyer, we recommend budgeting around 8 to 10 percent above the purchase price to cover transaction costs and professional fees.
What TBI Business Advisors can do for you
We work with foreigners at every stage of the property and relocation process in Mauritius. Here is what we can help with:
- Initial consultation by Zoom, Teams or email to understand your requirements and objectives
- Assistance with finding and purchasing property, including through our sister agency Oakbridge Mauritius
- Setting up a company or structure to purchase property through, where relevant
- Introducing financial partners such as banks if a mortgage or loan in Mauritius is required
- Advising on the right permit or visa for your situation, including residence through property
- Preparing and submitting a detailed proposal with clear costs, timeframes and explanations
- Assembling and making applications on your behalf
- Supporting company formation, whether as an investor or for a trading business
- Relocation assistance including schools, accommodation, insurance and area advice
- Commissioner for Oaths services through our directors
- Broader business advisory support, with access to law firms as and when required
Please contact us via our website, by email at contact@tbimauritius.com, or via the form below.
While every effort is made to ensure that the information given is accurate, the information on this site does not contain legal, tax or any other professional advice. We accept no responsibility or liability due to any information or representation, whether accurate or not, relied upon in the contents. It is an information guide to provide the reader with a useful general, but basic, understanding of the different considerations. You must seek local legal, tax or other professional advice before relying on the contents of this site.
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Frequently asked
Can a foreigner buy an apartment in Mauritius?
Yes, foreigners have been able to buy apartments in Mauritius for many years. To buy an apartment as a foreigner, the apartment block must be at least three storeys (Ground plus 2 floors), and the minimum purchase price is MUR 6 million. If the apartment is purchased at USD 375,000 or more, the buyer qualifies for permanent residence in Mauritius. The G+2 scheme covers apartment buildings across the island, with options in most major areas including Grand Baie, Tamarin, Flic en Flac and Ebene. One 2026 change to note: foreigners can no longer acquire apartments in G+2 buildings on State Land or Pas Géométriques under new projects — existing approved projects and current owners are unaffected and can still sell. A new 10% duty applies on the sale of such an apartment to a non-citizen, paid by the seller, unless a presale agreement was signed before a notary before 19 June 2026.
Can a foreigner buy a villa in Mauritius?
Foreigners can buy a villa in Mauritius, but only within approved schemes such as the PDS or Smart Cities; the option to buy a villa outside these schemes was removed in July 2026. A foreigner cannot buy a beachfront villa unless special dispensation has been granted, and most beachfront or oceanfront properties available to foreigners sit within PDS or IRS developments. If the villa is priced at USD 375,000 or more, the buyer can apply for permanent residence. In practice, villas within the approved schemes rarely fall below USD 500,000.
Can a foreigner buy land in Mauritius?
In certain circumstances. Serviced land within a Smart City or IRS scheme is available to foreign buyers. A foreigner cannot buy land outside the approved schemes for residential purposes; land purchases outside the schemes are only permitted for business purposes, and the relevant authorisation from the authorities must be obtained. It is important to understand whether land is state land, leasehold or freehold, as these carry different rights and conditions — we can guide you through the process.
Can retirees buy property in Mauritius?
Yes, under the same approved schemes available to all foreigners. There is also a specific pathway within the Property Development Scheme (PDS), where certain projects cater for senior living. Retirees over 50 who purchase a PDS property with a minimum value of USD 200,000 are eligible to apply for a residence permit, which can lead to permanent residence for as long as they continue to own the property.
Does buying property in Mauritius give permanent residence?
Yes. Buying property within an approved scheme at a price of USD 375,000 or more qualifies the buyer for permanent residence. You do not need to hold a permit before purchasing, and the permanent residence is tied to the property — it remains valid for as long as you own it. For retirees buying under the PDS, the threshold is USD 200,000, provided the development is designed for senior living and the buyer is over 50.
Can more than one buyer get permanent residence from the same property?
Yes. Fractional ownership became law in Mauritius in 2022. If two people, such as a husband and wife or two business partners, purchase a property together and each invests at least USD 375,000, both buyers independently qualify for permanent residence. The fractional ownership policy remains in place in 2026.
Can Indian, South African or UK nationals buy property in Mauritius?
Yes. There are no nationality restrictions on who can buy property in Mauritius within the approved schemes. Indian nationals, South Africans, UK nationals and buyers from any other country are all eligible, provided the purchase is within an approved scheme and meets the relevant conditions. Mauritius has no capital gains tax and no inheritance tax for property owners, and has double taxation agreements with several countries, which can be relevant depending on your tax residency.
What our clients say
“Philip and his team have been excellent throughout our application for a retirement visa. They guided us through every aspect of the process and even looked after us personally when we were in Mauritius with our medical, banking and immigration visits. We found them very friendly, experienced and knowledgeable.”
“TBI does outstanding work and coordinates well on all issues related to property acquisition. Philip has strong ties with local agents, financial institutions and legal experts which makes the process smooth and easy. I really enjoyed working with TBI.”
“I am incredibly satisfied with the service TBI Mauritius provided. They truly “do what they say they will do,” and their professionalism, reliability and expertise make them a standout choice for anyone planning a move to Mauritius.”
“We reached out to TBI once we had decided to move to Mauritius. It has been invaluable to have Philip's knowledge and advice. Nastasia took us to our meetings at the EDB — she has an excellent relationship with them and getting our permits was a great experience. I highly recommend TBI for all your relocation needs.”
“I contacted TBI for the Mauritius Retirement Non-Citizen visa. Philip was in regular touch throughout the entire process. It took longer due to strict documentation requirements, but we finally got through. The company was very professional in their approach.”
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