Mauritius structures real estate acquisition for non-citizens through specific schemes approved by the Economic Development Board (EDB). This guide details the legal options, the investment thresholds required for a residence permit, and the necessary administrative steps. Information is sourced from official EDB documents and the residency portal.

Approved Acquisition Schemes

The EDB defines several regulated schemes that allow foreigners to acquire real estate. The Integrated Resort Scheme (IRS) involves high-end villas and apartments within integrated resorts. The Real Estate Scheme (RES) offers villas, penthouses, duplexes, or apartments in more moderately sized residential developments. The Property Development Scheme (PDS) applies to luxury villas and high-end residences featuring various services.

The Ground + 2 (G+2) scheme allows for the purchase of apartments in buildings with at least two floors above ground level, subject to prior approval from the EDB. The Smart City Scheme (SCS) primarily serves as a fiscal incentive framework for developers and businesses and does not constitute a specific residence scheme for individual buyers. To qualify for a residence permit, an acquisition must be conducted under one of the IRS, RES, PDS, or G+2 schemes.

Investment Thresholds and Residence Benefits

A minimum investment of USD 375,000 (or its equivalent in a freely convertible currency) is required to obtain a residence permit under the IRS, RES, PDS, and G+2 schemes. For G+2 apartments, the purchase price must not be less than MUR 6 million. The residence permit is granted to the buyer, their spouse, and children under the age of 24 for the duration of the property ownership.

Holders of residence permits under the IRS, RES, or PDS are exempted from requiring an Occupation or Work permit to invest and work in Mauritius. These owners may rent out their property, become local tax residents, and freely repatriate income or proceeds from a sale without restriction. Official sources do not confirm this work exemption for the G+2 scheme.

Invest Hotel Scheme and Smart City Scheme

The Invest Hotel Scheme (IHS) serves as an alternative financing mechanism allowing hotel developers to sell rooms to fund the construction or renovation of establishments. Buyers may use their unit for a maximum of 45 days per year. This scheme does not provide an automatic residence permit, as it is categorized as a hotel investment.

The Smart City Scheme (SCS) offers tax incentives, including an eight-year tax holiday on specific activities, the ability to recover VAT on buildings and capital goods, and customs duty exemptions on infrastructure. While approved projects are listed by the EDB, individual real estate acquisitions must still meet the specific conditions of the IRS, RES, PDS, or G+2 schemes to qualify for a residence permit.

Professional Consultation and Due Diligence

Before finalizing an acquisition, it is essential to consult a Mauritian notary and an international tax advisor. Key considerations include the impact of Mauritian tax residency on global income and the existence of tax treaties with the buyer's country of origin. Experts should analyze stamp duties, co-ownership charges, resale clauses, and urban planning compliance.

Resale conditions, restrictions applicable to non-citizens, decennial liability for construction, and inheritance implications under Mauritian law require personalized verification. While the EDB publishes lists of approved projects for the IRS, RES, and PDS, the eligibility of any specific project must be confirmed prior to signing.

Pre-Contract Checklist and Administrative Procedures

Buyers should define their objective, whether it is a primary residence, rental investment, or hotel investment. Verify project eligibility on official EDB lists for IRS, RES, or PDS, or confirm G+2 approval. Confirm the minimum investment required for a residence permit (USD 375,000 or MUR 6 million for G+2). Ensure the sales contract is audited by a Mauritian notary to verify clauses, warranties, and charges. Plan for additional costs including registration duties, notary fees, agency fees, and home insurance.

The residence permit application should be submitted upon signing the deed, providing the EDB form, identification, proof of investment, a police clearance certificate, and a photograph. Note that a non-refundable application fee of USD 50 for Occupation and Retired Residence Permits will be effective as of December 1, 2025. Property titles must be registered via notary deed and transcribed at the Registrar of the Deeds. For new constructions, declare the commencement of works to the local municipality and obtain a Building Compliance Certificate before occupation. Opening a local bank account is recommended to facilitate transfers and the repatriation of funds.