Buying property in Mauritius as a foreigner: what you can buy and what it really costs

Many future buyers only discover the real cost of buying in Mauritius once they have fallen in love with a place. And some agents are not exactly keen to explain what foreigners can and cannot buy. Here is the clear version.

What a foreigner can buy

As a non-citizen, you can buy in schemes approved by the Economic Development Board (EDB):

• Former IRS and RES schemes: high-end residential developments
• PDS (Property Development Scheme): today the most common route
• Smart Cities: mixed neighbourhoods with homes, offices and shops
• Certain apartments in buildings of at least two floors above ground, above a minimum price

These properties are designed for foreign buyers, with clear rules and a resale market of other foreigners.

Residence through property

Buying for at least USD 375,000 in one of these schemes gives you a residence permit for as long as you own the property. It can usually cover your spouse and dependent children. It does not give you the right to work. See our permits guide.

And outside these schemes?

On paper, a foreign resident can be allowed to buy one home outside the schemes, to live in, for at least USD 500,000 and with government approval through the EDB. In practice, we have not seen a single expat file go through this route. The conditions are strict, the process long and the outcome uncertain.

So a house or a plot of land advertised as “available to foreigners” outside an approved scheme is, at best, misleading. Never sign a reservation for such a property without formal approval, and stay well away from nominee arrangements: they expose you to serious legal risk.

The good news about tax

• No capital gains tax for individuals when you sell, to date
• No annual property tax or council tax on your home, to date
• No wealth tax

The real costs when you buy

Registration duty: 5%

The biggest item. The buyer pays registration duty of 5% of the price. A rise to 10% for foreign buyers was planned for July 2026, then cancelled by the Finance Act 2026.

Notary fees

Lower than in most of Europe: roughly 1 to 1.5% of the price depending on the amount, VAT included. Always ask the notary for a quote before signing.

Agency fees and other costs

On new developments, agency fees are often paid by the developer. On a resale, check who pays what before making an offer. Add EDB processing fees if you apply for residence, and bank and currency costs if you borrow or transfer large amounts.

Rule of thumb: count around 6 to 7% of the price in buying costs in a scheme open to foreigners, before any agency or financing costs.

The costs when you sell

The seller pays a land transfer tax of 5% of the full sale price, not of the gain. Since August 2026, an additional 10% tax, paid by the seller, applies when a residential property on State land or on the coastal strip (Pas Géométriques) is sold to a foreigner. Check the nature of the land before you buy.

Between buying and selling, you pay around 10% of the price in duties and taxes. Property in Mauritius is rarely a short-term play: think of it as a life project or a long-term investment.

Buying off-plan

Off-plan (VEFA) purchases are popular: a lower entry price and payments spread over the construction, typically around 25% at signing, then staged calls as the foundations, roof and finishing are completed, and the balance at handover. Insist on a financial completion guarantee, ideally from a bank, check the delay penalties in the contract, and visit developments the same developer has already delivered. Delays are common, so build some slack into your moving plans.

Before you sign

• Is the property in an approved scheme open to foreigners?
• What is the total cost, at purchase and at resale?
• What are the monthly service charges?
• Can you rent it out, and on what terms, if that matters to you?
• What has this developer delivered before, and how does it look a few years on?

If an agent cannot give you a clear table of all costs, buying and selling, find another agent.

Key takeaways

• Foreigners buy in approved schemes: PDS, Smart City, former IRS and RES, certain apartments
• From USD 375,000 in these schemes, you get a residence permit
• Buying costs are around 6 to 7%, and the seller pays 5% on resale
• The route outside the schemes exists on paper but is almost impossible in practice