Mauritius
Can foreigners buy property in Mauritius?
The 2026 guide to foreign property ownership in Mauritius: PDS, IRS, RES schemes, residency and tax.
Yes — foreigners can buy property in Mauritius, but only inside government-approved schemes. There is no open freehold market for non-citizens. Three schemes matter: the PDS (Property Development Scheme), the older IRS (Integrated Resort Scheme) and RES (Real Estate Scheme), and Smart City developments. Each grants full freehold to the foreign buyer, and a USD 375,000 minimum purchase activates a renewable residency permit for the buyer and their dependants.
The schemes — PDS, IRS, RES, Smart City
PDS (Property Development Scheme): the current default — high-end integrated developments (typically villa estates with shared amenities) approved by the EDB. IRS and RES are the older equivalents (pre-2015), still actively traded on resale. Smart City: master-planned mixed-use districts (Beau Plan, Mont Choisy, Cap Tamarin) where foreigners can buy residential, commercial and apartment stock. All four routes deliver full freehold title to the foreign buyer.
The USD 375,000 residency trigger
Any single purchase under an approved scheme at USD 375,000 or above grants the buyer (and spouse + dependent children under 24) a renewable Mauritian residency permit for the duration of ownership. This is the single largest reason European retirees and remote-working families now place capital in Mauritius — the structure is simple, the threshold is reasonable, and the tax framework is favourable.
Tax — the genuinely attractive part
Mauritius applies a flat 15% income tax (and 15% corporate tax). No capital gains tax on real estate. No inheritance tax. No annual property tax. The double-taxation treaty network covers 40+ countries including France, Germany, the UK, the Netherlands and South Africa. For residents, foreign-source income is taxed only when remitted to Mauritius — a structure that meaningfully changes the pension-and-investment-income calculation versus EU jurisdictions.
The purchase process
1. Reserve unit via a developer-issued reservation contract; 5–10% deposit into escrow. 2. Apply for EDB (Economic Development Board) approval. Required documents: passport, bank reference, source-of-funds, criminal record certificate. 4–8 weeks turnaround. 3. Sign the deed of sale (acte de vente) before a Mauritian notaire. Total transaction costs: 5% registration duty + ~1% notary + USD ~2,000 EDB fee. 4. Apply for residency permit (concurrent with or after deed signature). Issued for the duration of ownership.
Where the foreign-buyer stock sits
North coast (Grand Baie, Mont Choisy, Pereybère): the most active resale market, beach lifestyle, closest to the airport hub. West coast (Tamarin, Black River, Flic-en-Flac): the dolphin coast — quieter, more dramatic landscape, increasingly the choice of remote-working professionals. East coast (Belle Mare, Trou d'Eau Douce): trophy beach villas, calmer, more remote. Central plateau: cooler microclimate, the Indian and Mauritian residents' choice, less foreign stock.