• Mauritian citizens, companies incorporated in Mauritius, trusts with a qualified trustee, limited partnerships, etc. are eligible.
• Non-citizens (foreigners) can buy property only under certain government-approved schemes (e.g. PDS, IRS, RES, Smart City, IHS, or in some “Ground + 2” (G+2) apartment developments).

Some of the main schemes are:

PDS (Property Development Scheme)

Replaced IRS & RES; allows mixed-use luxury residential, villas, apartments, penthouses with amenities.

IRS (Integrated Resort Scheme)

More earlier form, luxury resort style developments — villas, apartments with high-end amenities.

RES (Real Estate Scheme)

Smaller scale developments vs IRS; available earlier (though many have now been consolidated under PDS)

Smart City Scheme (SCS)

Integrated residential + commercial + leisure + innovation / sustainability. Foreigners can participate; there are incentives for developers.

IHS (Invest Hotel Scheme)

For hotel-type developments; though less commonly used for residential freehold property.

G+2 Apartments

Apartments in buildings with at least two floors above ground (Ground + 2 levels). In certain cases foreign buyers are allowed, subject to minimum price thresholds.

• For foreign investors using PDS / IRS / RES / Smart City / IHS schemes, the minimum investment is USD 375,000 (or equivalent) to be eligible for a residency permit.
• There are additional conditions (price thresholds, scheme eligibility, etc.) depending on which scheme and type of property.

There has been some regulatory movement to allow non-citizen residents to purchase certain properties outside of these designated schemes under specific conditions:

• Property must often satisfy minimum price criteria (for example USD 500,000 or equivalent)
• The property often must be in certain building types (such as G+2 apartments) or of certain plot size limits.
• Agricultural land generally remains restricted or not permitted unless part of specific government-approved developments.

• Registration duty / Land transfer tax: Historically around 5%, but for non-citizens purchasing property under approved schemes, an increase to 10% is set to take effect from 1 July 2026.
• Notary fees: Usually around 1-2%.
• Income tax on rental income: A flat rate generally 15% for individuals and companies.
• No capital gains tax on property sales.
• No inheritance tax or wealth tax in most cases regarding real estate.
• Payment requirements: Under recent regulation, non-citizens must pay 85% of purchase price in Mauritian Rupees (MRU) transferred from abroad in a hard convertible currency, to the promoter. The remaining 15% may be in foreign currency or Mauritian rupees.

• Full freehold ownership under the approved schemes (you own the land and structure) in PDS, IRS, Smart City etc.
• Rights to rent out, resell, or use the property, subject to scheme rules.
• Residency permit (for owner, spouse, children) if minimum investment criteria are met.

• Yes, under many schemes like PDS / IRS / RES / Smart City / IHS if the purchase meets the minimum investment threshold (usually USD 375,000 or equivalent).
• The permit typically covers the owner, spouse, and dependent children.

• Yes. Mauritius allows free repatriation of profits, dividends, and capital (for approved schemes).
• When selling, duties and taxes (such as land transfer tax) will apply, particularly the new rates for non-citizens from 2026.

• Generally you can rent out, whether long-term or holiday/short-term, subject to the terms of the scheme / development rules.
• Some developments may have specific rules about short-term holiday rentals, or require managing through approved agencies.