Purchasing property in a foreign jurisdiction is an act of trust. Mauritius rewards that trust with a transparent, well-regulated market refined over two decades.
Who Can Buy?
Foreign nationals may acquire property through:
- IRS, PDS, or Smart City schemes
- Ground+2 apartments (≥USD 375,000, outside schemes)
Standalone purchases from private sellers are not permitted for non-citizens.
The Purchase Process
Step 1: Selection
Engage a reputable agent. Visit 3–5 properties. Request EDB approval certificates.
Step 2: Reservation
5–10% deposit held in escrow. Agreement specifies price, schedule, completion date, conditions.
Step 3: Due Diligence
- Title search and encumbrance check
- EDB compliance verification
- Planning and environmental permits
- Developer financial health review
Step 4: Deed of Sale
Executed before a Mauritian notary. Both parties present (or via power of attorney). Notary reads deed, verifies identities, registers transfer.
Step 5: Payment and Registration
Balance paid at signing (completed) or per schedule (off-plan).
Taxes and Fees
- Registration duty: 5% (buyer)
- Notary fees: 1–2%
- Annual property tax: Negligible (MUR 2,000–5,000)
- VAT: Not applicable on residential sales between individuals
Residency Through Purchase
≥USD 375,000 in approved scheme = residence permit for buyer + dependants. No minimum stay. Valid for duration of ownership.
Resale
- No capital gains tax
- Free repatriation of proceeds
- 5% registration duty on new buyer
Common Pitfalls
- Buying outside approved schemes (not enforceable)
- Inadequate developer due diligence
- Ignoring escalating management fees
- Currency exposure without hedging
- Over-broad powers of attorney
Professional Team
- Independent lawyer (not developer's)
- Tax advisor (Mauritian + home country)
- Reputable estate agent
- Notary
- Management company (if rented/unoccupied)
The legal framework is robust, transparent, and well-tested. With proper guidance, the process is straightforward and secure.