Acquisition routes, full budgeting, approvals and the correct order of due diligence.
Key points in 30 seconds
G+2 minimum: MUR 6 million.
Property residence threshold: USD 375,000 for an eligible acquisition.
Relevant registration duty: 10% from 1 July 2026.
The asset, buyer and funds flow must all comply.
Four common routes
Non-citizens cannot freely access the entire residential market. Common routes are PDS projects, certified Smart Cities, IHS units and apartments in buildings with at least two floors above ground. Legacy IRS and RES units remain tradable on resale. Every asset must be checked individually: an address or sales statement does not prove eligibility.
Minimum price and residence
A G+2 apartment must cost at least MUR 6 million. A qualifying acquisition of at least USD 375,000 under PDS, Smart City, IHS, IRS/RES or G+2 may support residence tied to continued ownership, subject to the application. A lower-priced purchase may remain possible without residence. A spouse and children below 24 can generally be included under the applicable rules.
What foreigners cannot freely buy
An ordinary local house, residential plot or off-scheme villa does not become accessible because the buyer holds a permit or incorporates a company. Exceptions are statutory. Agricultural land, beaches and Pas Géométriques require particular care. Obtain written eligibility confirmation for the exact unit and buyer.
Legal and technical due diligence
The notary reviews title, encumbrances and seller capacity; add permits, building conformity, co-ownership, easements, access, occupation and disputes. For new property, review certification, VEFA, guarantee and programme. For resale, obtain receipts, minutes, approved works and alteration conformity. A technical survey is separate from title review.
A realistic timeline
Allow for KYC, legal review, approval, banking, remittance, deed and registration. Companies, trusts, multiple income sources or complex source of funds take longer. The reservation agreement should remain conditional on outstanding matters outside the buyer’s control.
After purchase
Arrange insurance, management, utilities, rental reporting and succession planning. If residence depends on the asset, analyse any sale or restructuring first. Tax residence follows separate criteria and is not automatically created by property residence.
Budget and currency
From 1 July 2026, buyer registration duty for the relevant non-citizen acquisitions under EDB schemes and G+2 is 10%. Add notary, valuation, bank, FX, possible agency, furnishing and reserve costs. Under IRS/RES/IHS/PDS/Smart City, funds arrive from abroad in convertible currency and at least 85% is paid to the promoter in rupees; above USD 750,000, local borrowing is generally limited to the balance after the first USD 750,000.
The safe sequence
Secure an indicative loan decision if required; obtain written confirmation of the acquisition route; appoint an independent notary; review title, encumbrances, permits, EDB certificate, co-ownership and seller; sign only with suitable conditions precedent; route funds through the bank and notary; register the deed; then apply for residence where the threshold is met.
Prepare the evidence
Passport, address and civil-status evidence, income documents, bank statements, source of funds, credit commitments and acquisition structure will be required. A company or trust does not remove beneficial-owner checks or approval. Tax advice should cover both Mauritius and the buyer’s home jurisdiction.
Frequently asked questions
Does a work permit let me buy anywhere?
No. Residence and the right to acquire immovable property are separate.
Can I buy through a foreign company?
Some structures are eligible under schemes, but approval and beneficial-owner checks still apply.
Is USD 375,000 a universal minimum price?
No. It is primarily the property-residence threshold for eligible assets; G+2 has a separate MUR 6 million floor.
When should I pay a deposit?
Only under clear contractual protection with appropriate refund conditions and protected account arrangements.
Should I appoint my own notary?
Independent advice is recommended and can be tailored to the buyer’s file.
Related MYKEYS guides
G+2 Apartments in Mauritius: The Accessible Foreign-Buyer Route
Property Development Scheme: Buying PDS Property and Obtaining Residence
Browse property for sale in Mauritius | Contact MYKEYS
Sources
Government of Mauritius Non-Citizens (Property Restriction) Act, consolidated version
Government of Mauritius Immigration Act 2022, consolidated version
Economic Development Board Amendments to IRS/RES/IHS/PDS/SCS regulations (13 Dec. 2024)
Government of Mauritius Registration Duty Act, consolidated version
Government of Mauritius Land (Duties and Taxes) Act, consolidated version
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