Buying property in Mauritius is a structured process that begins with identifying the correct scheme and ends with registration. For UK residents, the key distinction is between acquiring a residence permit through investment and simply purchasing a holiday home. The Economic Development Board (EDB) manages several approved schemes that allow non-citizens to buy residential property and, in many cases, qualify for a residence permit. This guide focuses on the practical steps, eligibility criteria, and documentation required, based on current EDB guidelines and regulatory frameworks. It does not cover UK tax implications or currency exchange costs, which require advice from a qualified UK tax professional.

Eligibility and Approved Schemes

Non-citizens, including UK residents, can acquire residential property in Mauritius through specific approved schemes. The main options are the Integrated Resort Scheme (IRS), Real Estate Scheme (RES), Property Development Scheme (PDS), and the Smart City Scheme (SCS). Additionally, the Non-Citizens (Property Restriction) Act allows the purchase of apartments in G+2 (ground plus two floors) buildings with prior EDB approval, provided the price is at least MUR 6 million or its equivalent in hard currency.

Each scheme has distinct requirements and benefits. IRS and RES are designed for luxury residential developments, while PDS focuses on high-end villas and apartments. SCS is part of larger mixed-use developments. The Invest Hotel Scheme allows investors to purchase hotel units, which can be used for personal stays up to 45 days per year and rented out otherwise. Eligibility for a residence permit under IRS, RES, PDS, and SCS requires a minimum investment of USD 375,000.

Before selecting a scheme, verify that the project is listed on the EDB website under 'Approved IRS Projects' or 'Approved RES Projects'. Unapproved projects cannot be legally sold to non-citizens. The EDB provides downloadable lists and guidelines for each scheme, which should be reviewed carefully.

Residence Permit vs. Property Ownership

Acquiring property under IRS, RES, PDS, or SCS with an investment of at least USD 375,000 qualifies the buyer and their dependents (spouse and children under 24) for a residence permit. This permit allows the holder to live, work, and retire in Mauritius without needing a separate occupation or work permit. The permit is valid for as long as the property is owned.

It is important to distinguish between property ownership and the right to reside. Buying property outside these schemes, such as a G+2 apartment below the USD 375,000 threshold, does not automatically grant a residence permit. In such cases, the buyer would need to apply for a separate visa or permit if they wish to live in Mauritius.

The residence permit also facilitates the repatriation of funds and revenue from property sales or rentals without restrictions. This is a key benefit for international investors, ensuring liquidity and flexibility.

Verification and Agreement Process

Once a suitable property and scheme are identified, the next step is to verify the developer and the project's approval status. The EDB provides official lists of approved projects for each scheme. Cross-reference the property details with these lists to ensure compliance.

The sales agreement must be reviewed by a legal professional familiar with Mauritian property law. The agreement should include clauses on payment schedules, delivery dates, and provisions for delays or defects. For IRS, RES, and PDS projects, the EDB guidelines specify standard terms that developers must follow.

A non-refundable application fee of USD 50 is required for Occupation Permit and Retired Residence Permit applications as of December 2025. This fee is separate from property costs and should be budgeted accordingly.

Completion and Registration

After signing the agreement, the buyer must complete the payment as per the agreed schedule. Funds should be transferred through official channels to ensure compliance with foreign exchange regulations. The EDB requires proof of investment for residence permit applications.

The final step is the registration of the property at the Land Registry Office. The developer typically handles this process, but buyers should confirm the timeline and required documents. A copy of the registered title deed is essential for the residence permit application.

For residence permit applications, submit the required forms to the EDB along with proof of property ownership, passport copies, and other supporting documents. The EDB's residency portal provides detailed instructions and submission guidelines.

Practical Checklist for UK Buyers

  1. Confirm eligibility: Ensure the property is in an approved scheme (IRS, RES, PDS, SCS) or a G+2 apartment with EDB approval.
  2. Verify minimum investment: Check that the property meets the USD 375,000 threshold for residence permit eligibility, if applicable.
  3. Review EDB guidelines: Download and read the specific guidelines for the chosen scheme from the EDB website (https://edbmauritius.org/).
  4. Engage a legal advisor: Hire a Mauritian lawyer to review the sales agreement and ensure compliance with local laws (source: EDB guidelines).
  5. Secure financing: Arrange for fund transfer through a licensed financial institution to avoid exchange control issues (source: EDB residency portal).