Buying Property in Mauritius as a Foreign National: The Complete 2026 Guide

Why Mauritius Attracts Foreign Buyers

In 2026, Mauritius has firmly established itself as one of the most sought-after real estate destinations for European buyers. An exceptional quality of life, favourable tax framework, political stability and straightforward access to permanent residency all contribute to its appeal. That said, purchasing property as a foreign national follows specific rules that are essential to understand before making a move.

Investment Scheme Frameworks

Mauritius has specific schemes allowing non-citizens to purchase real estate. The main ones are:

• PDS – Property Development Scheme: the most common framework today, replacing the former IRS and RES. PDS projects are integrated residential developments, often featuring communal pools, 24/7 security and concierge services.
• Smart City: mixed-use developments combining residential, office and leisure spaces within planned urban hubs.
• G+2: apartments in buildings of at least two storeys, within designated zones. Entry prices tend to be more accessible.

All schemes are regulated by the Economic Development Board (EDB) of Mauritius, which issues the necessary approvals. Any project you invest in must hold a valid EDB certificate.

Residency Through Property Investment

This is one of the most compelling features of Mauritian real estate: any purchase within an approved scheme (PDS, Smart City, G+2) at a minimum value of USD 375,000 qualifies the buyer and their immediate family for a residence permit.

The permit remains valid as long as you own the property. It allows you to live, work and invest freely in Mauritius — without requiring regular visa renewals.

A single real estate investment can transform your relationship with the island: from holiday destination to a genuine home base.

Taxation: An Exceptionally Favourable Framework

Mauritius levies no capital gains tax on real estate. Whether you sell your property five or twenty years after purchase, the entire capital gain is yours to keep. There is also no inheritance tax, making Mauritius a particularly interesting jurisdiction for wealth planning and estate transmission.

Rental income tax remains competitive, at a flat rate of 15% for non-tax residents.

The Buying Process, Step by Step

1. Property search: your agent presents a curated selection matching your profile and objectives.
2. Offer and negotiation: a letter of intent is submitted to the seller. Once accepted, both parties agree on the terms.
3. Preliminary contract (Promise of Sale): drafted by a Mauritian notary, it formalises the agreement and typically requires a 10% deposit.
4. Due diligence and financing: verification of title deeds, EDB approvals and financing arrangements.
5. Deed of Sale: signed before the notary, funds transferred, keys handed over.

The full process takes between three and six months on average.

The North of the Island: The Discerning Buyer's Choice

Grand Baie, Cap Malheureux, Grand Gaube, Péreybère — the north of Mauritius concentrates the best the island has to offer: turquoise lagoons, world-class restaurants, modern infrastructure and a well-established international community. It is also the region with the highest density of quality PDS projects, featuring architect-designed villas and secured residences overlooking the Indian Ocean.

For a first purchase in Mauritius, the north is the natural starting point.

Working With a Local Agent: A Decisive Advantage

While buying in Mauritius from Europe is entirely feasible, working with a local expert remains essential. Legal nuances, negotiations with developers, coordination with notaries and the administrative timelines specific to the island all require on-the-ground knowledge that only a locally established professional can provide.

At Sphere Heritage, we guide our clients from the first viewing to the handover of keys — with the same commitment to transparency and rigour at every stage.