Foreign Real Estate Purchase Mauritius: Process Guide

Published on April 26, 2026 and written by Cyril Jarnias

Mauritius, with its paradise beaches, tropical climate, and favorable tax system, is attracting an increasing number of foreign investors eager to purchase real estate. In 2025, the Mauritian property market continues to appeal through its unique opportunities and regulatory framework that benefits international investors. This article will guide you through the key steps of the property purchasing process in Mauritius, highlighting the essential legal, tax, and practical aspects to ensure your investment’s success.

The Mauritian Dream Within Reach: Who Can Buy?

Good news for foreign investors: Mauritius has significantly relaxed its legislation regarding property acquisition by non-residents. In 2025, foreigners can acquire real estate through specific programs such as the Integrated Resort Scheme (IRS), Real Estate Scheme (RES), Property Development Scheme (PDS), and Smart City Scheme. These programs not only offer the opportunity to invest in luxury properties but also allow buyers and their families to obtain a residence permit, under certain conditions.

A favorable legal framework: The Mauritian government has established a transparent and secure regulatory environment for foreign investors. Real estate transactions are overseen by licensed professionals, ensuring the legality and security of your investment.

Investment threshold: To qualify for the residence permit, the minimum required investment is generally 375,000 euros in approved programs. This amount may vary depending on the project type and location.

Navigating the Clear Waters of Mauritian Regulations

A simplified process: In 2025, the Mauritian government has further simplified acquisition procedures for foreigners. The Economic Development Board (EDB) plays a central role in this process, acting as a one-stop shop for investors.

Key steps in the purchasing process:

• Obtaining EDB approval for the property purchase
• Signing a reservation contract with the developer
• Due diligence and verification of property titles
• Signing the deed of sale before a Mauritian notary
• Registering the transaction with the Registrar General

Restrictions to be aware of: Although the market is largely open to foreigners, some restrictions remain. For example, purchasing undeveloped land is generally limited to Mauritian citizens, except within specific government-approved projects.

Mauritian Taxation: A Major Asset for Investors

One of the main attractions of real estate investment in Mauritius lies in its particularly advantageous tax regime. In 2025, this tax framework continues to offer unique opportunities for foreign investors.

Main tax advantages:

• Flat tax rate of 15% on income, including rental income
• No capital gains tax on real estate
• No inheritance tax
• Exemption from property tax during the initial years following acquisition (duration varies by program)

Tax treaties: Mauritius has signed numerous double taxation avoidance agreements, notably with France, offering interesting tax optimization for Mauritian tax residents.

Repatriation of funds: Foreign investors enjoy complete freedom to repatriate capital and income generated by their real estate investment in Mauritius.

The Perfect File: Essential Documents for Your Acquisition

To successfully complete your property acquisition project in Mauritius, careful preparation of your file is essential. Here is the list of generally required documents:

For individuals:

• Copy of passport
• Recent proof of address
• Bank statements from the last 3 months
• Proof of funds origin (tax declaration, account statements, etc.)
• Clean criminal record

For legal entities:

• Company statutes
• Extract from the commercial register
• Minutes authorizing the acquisition
• Identification documents of beneficial owners

Property-specific documents:

• Seller’s property title
• Plans and building permits for new properties
• Certificate of conformity for recent constructions

Watch out for deadlines: Some documents, such as the criminal record, may require processing time. It is recommended to start gathering these documents as early as possible in your purchasing process.

Opening the Doors to Paradise: Opportunities for Foreigners

In 2025, Mauritius continues to offer exceptional opportunities for foreign investors wishing to acquire real estate property. The Mauritian government has implemented several attractive programs to facilitate these acquisitions:

Integrated Resort Scheme (IRS) and Real Estate Scheme (RES): These programs allow foreigners to purchase luxury villas in high-end residential complexes, often offering resort-style services.

Property Development Scheme (PDS): An evolution of the IRS and RES programs, PDS offers more flexibility in project design and includes a social component for local development.

Smart City Scheme: This innovative program allows foreigners to invest in integrated urban projects, combining residential, commercial, and leisure areas within a smart city concept.

G+2 Scheme: This program allows the acquisition of apartments in buildings with at least three floors, offering more affordable investment options.

Additional advantages: Purchasing a property with a minimum value of 375,000 euros in these programs can entitle the investor and their family to a residence permit, facilitating long-term settlement on the island.

Conclusion: Your Tropical Paradise Awaits

Acquiring real estate in Mauritius represents much more than a simple investment; it’s the opportunity to secure a unique lifestyle in a paradise setting. With its favorable regulatory framework, advantageous taxation, and attractive investment programs, Mauritius positions itself in 2025 as a prime destination for foreign investors.

Whether you’re looking for a luxury secondary residence, a vacation home, or a long-term investment opportunity, the Mauritian real estate market offers a diversity of options to meet your needs. The key to success lies in careful preparation, a thorough understanding of local regulations, and choosing the right partners on the ground.

Remember: Every investment project is unique. It’s crucial to surround yourself with experienced professionals – real estate agents, lawyers, notaries, and tax advisors – to successfully navigate the purchasing process and maximize the benefits of your investment in Mauritius.