Property Buying Process in Mauritius for Foreign Buyers
A clear step by step guide to the property buying process in Mauritius for non-citizen buyers in 2026, including approval, payment structuring, registration and key tax points.
Updated August 2026
The property buying process in Mauritius is structured, but non-citizen buyers need to understand the legal and practical steps before committing. Foreign residential buyers can acquire through authorised routes including PDS, Smart City, IHS and qualifying G+2 apartments, depending on the property and the conditions of the relevant framework.
The process itself is not difficult to understand, but the legal and financial rules need to be organised correctly from the beginning. Amendments effective from 13 December 2024 introduced specific currency and financing requirements for relevant first-sale acquisitions under IRS, RES, IHS, PDS and Smart City Scheme regulations.
The tax position also changed during 2026. The Finance Act 2025 had introduced broader 10% registration duty and land transfer tax measures for certain transfers involving non-citizens from 1 July 2026. The Finance Act 2026 subsequently repealed those broader provisions. Under the current general framework, registration duty is generally 5% on the buyer side and land transfer tax 5% on the seller side, subject to exemptions and specific statutory provisions.
If you are planning to buy, the safest approach is to understand the acquisition route first, prepare your file early and make sure the approval, payment trail and deed registration all fit the same transaction structure.
For an overview of the different acquisition routes, see our article on property investment schemes in Mauritius for foreign buyers.
Key dates and rules for foreign buyers
Several dates remain useful when preparing a property purchase in Mauritius:
13 December 2024: amended payment and financing regulations took effect for relevant first sales under IRS, RES, IHS, PDS and Smart City Scheme frameworks;
for those transactions, 85% of the purchase price is paid to the promoter in Mauritian rupees, while the remaining 15% may be paid in Mauritian rupees or hard convertible foreign currency;
for property prices above USD 750,000 under the relevant rules, the first USD 750,000 must generally come from the buyer's own funds before local financing can apply to the balance;
1 July 2026: the broader 10% tax provisions introduced by the Finance Act 2025 became relevant to specified non-citizen transfers, but those provisions were subsequently repealed by the Finance Act 2026;
exchange control was abolished in Mauritius in July 1994, although banking, KYC, source-of-funds and anti-money-laundering checks continue to apply.
The 1 July 2026 date should therefore now be treated as part of the legislative history of the Finance Act 2025 measures, not as the start of a continuing general 10% tax rule.
What changed for foreign buyers in 2026
Two separate issues need to be distinguished: payment rules and property taxes.
For relevant first-sale acquisitions under IRS, RES, IHS, PDS and Smart City Scheme regulations, the payment structure introduced in December 2024 remains important. The EDB confirms that these amendments do not apply to resales or to apartments acquired under the G+2 route.
The rules also contain specific financing conditions for higher-value transactions. Where the relevant property price exceeds USD 750,000, the first USD 750,000 must generally be financed from the purchaser's own funds, with a Mauritian bank loan potentially available for the remaining amount subject to the applicable conditions.
Separate provisions allow certain non-citizens already resident in Mauritius to use qualifying funds held or earned locally, subject to the conditions and evidence required by the EDB, bank and notary.
These payment rules are separate from registration duty and land transfer tax.
On the tax side, the Finance Act 2025 had introduced a broader 10% registration duty for certain transfers to non-citizens and a corresponding broader seller-side regime from 1 July 2026.
The Finance Act 2026 subsequently repealed those broader provisions.
Under the current general framework:
registration duty is generally 5% on the buyer side;
land transfer tax is generally 5% on the seller side;
subject to exemptions and specific statutory provisions.
A separate 10% additional seller-side duty remains in a much narrower situation involving certain residential property situated on State land or Pas Géométriques and transferred to a non-citizen under the relevant apartment acquisition route.
For a detailed explanation, see our article on registration duty in Mauritius for foreign buyers.
The property buying process step by step
1. Choose the right acquisition route
The acquisition route is the first major decision because it determines what type of property the non-citizen can acquire, the approval process and the rules that apply to the transaction.
Foreign residential buyers may purchase through authorised frameworks such as:
PDS;
Smart City Scheme;
IHS;
legacy IRS or RES developments;
qualifying G+2 apartments;
other routes expressly permitted under Mauritian law.
These frameworks are not interchangeable. They can differ in terms of ownership structure, minimum price, residence eligibility, personal use, rental conditions, payment rules and resale requirements.
The property itself should therefore be checked before the buyer commits to a particular financing or residence strategy.
2. Prepare the compliance and banking file
Before significant funds are transferred, the buyer should prepare the documentation required for the acquisition and banking process.
This will generally include identification, proof of address, source-of-funds information and the documents required by the bank, notary and relevant authority.
The precise funding requirements depend on the acquisition route and the buyer's circumstances.
For relevant first sales under IRS, RES, IHS, PDS and Smart City Scheme regulations, the December 2024 rules require the appropriate funds to be transferred and paid according to the prescribed currency structure.
However, these amendments do not apply to G+2 acquisitions or resales, and separate provisions exist for certain non-citizens already resident in Mauritius.
The important point is therefore not to assume that one payment rule applies to every foreign buyer.
The bank and notary should confirm the correct funding structure for the specific acquisition before payments begin.
3. Reserve the property and confirm the commercial terms
Once the property has been selected, the buyer can move to the reservation or preliminary agreement stage where applicable.
The commercial terms should be reviewed carefully before committing funds, particularly for an off-plan purchase.
The buyer should understand:
the reservation amount;
the payment schedule;
the conditions attached to the reservation;
the expected deed-signing date;
what triggers each payment;
the consequences of delays or non-completion;
whether the agreement is conditional on approval, financing or another requirement.
For off-plan acquisitions, the legal structure can include specific protections and payment limits.
Our article on VEFA in Mauritius explains reservation deposits, staged payments, completion guarantees and handover checks in more detail.
4. Obtain the approval or authorisation required
A non-citizen must acquire property through a route authorised by Mauritian law.
The exact approval process depends on the type of property. Certain acquisitions are processed through the Economic Development Board and its Property Acquisition Management System, while the statutory basis varies according to the acquisition route.
The approval stage should be included in the transaction timeline from the beginning rather than treated as a formality after the property has been reserved.
The buyer and notary should confirm:
that the property is legally eligible for acquisition by a non-citizen;
which approval or authorisation applies;
which documents must accompany the application;
whether the transaction can proceed before that approval is obtained;
how the approval will be reflected in the deed and registration process.
This is especially important where the buyer is purchasing from abroad and needs the legal, banking and notarial stages to progress in parallel.
5. Structure the payments correctly
Payment structuring is one of the areas where foreign buyers need to distinguish carefully between acquisition routes.
For relevant first-sale acquisitions under IRS, RES, IHS, PDS and Smart City Scheme regulations, the notary must ensure that:
85% of the purchase price is paid to the promoter in Mauritian rupees;
the remaining 15% may be paid in Mauritian rupees or hard convertible foreign currency.
The purchaser transfers the relevant funds from abroad in hard convertible foreign currency, with the conversion and payment handled according to the applicable rules.
These amendments apply to relevant first sales. They do not apply to resales or G+2 apartment acquisitions.
For a property exceeding USD 750,000 under the relevant framework, the first USD 750,000 or equivalent must generally come from the buyer's own funds. The remaining amount may be financed through a bank loan, subject to the applicable conditions.
The EDB also provides specific treatment for certain non-citizens who are already resident in Mauritius and for qualifying funds derived or previously transferred locally.
The correct payment structure should therefore be confirmed for the actual buyer and property rather than assumed from a general foreign-buyer rule.
6. Confirm the full acquisition costs
Before the deed is signed, the buyer should have a complete picture of the costs required to complete the acquisition.
These may include:
registration duty;
notarial fees;
bank charges;
currency conversion costs;
financing costs;
agency fees where applicable;
project-specific or administrative fees.
Under the current general framework, registration duty is generally 5% on the buyer side, subject to exemptions and specific statutory provisions.
The seller's land transfer tax is a separate seller-side charge and should not be included as though it were part of the buyer's registration duty.
Our article on costs and taxes when buying property in Mauritius as a foreign buyer explains these costs in more detail.
7. Sign the deed and register the transfer
Once the legal, regulatory, payment and compliance requirements have been satisfied, the transaction moves to the deed of sale.
The notary plays a central role at this stage. The deed formalises the transfer, records the relevant transaction details and is then submitted for registration.
By this point, the buyer should already have confirmation of:
the approved acquisition route;
the property being transferred;
the payment structure;
registration duty and other completion costs;
the source and movement of funds;
any financing arrangements;
the conditions that must be satisfied before completion.
A transaction that has been organised correctly from the beginning is much less likely to encounter avoidable problems at the final signing stage.
8. Organise the ownership phase
The process does not end once the deed has been signed and registered.
New owners should also organise the practical aspects of ownership, including:
insurance;
utilities;
co-ownership or estate charges;
property management;
maintenance;
residence follow-up where applicable;
rental compliance if the property will be let.
The rules will vary depending on the property and acquisition framework.
A PDS villa, Smart City apartment, G+2 apartment and IHS unit may all involve different management, occupation and rental arrangements.
9. Plan resale and fund transfers early
Future resale should be considered as part of the original purchase decision.
The broader 10% buyer and seller tax framework introduced by the Finance Act 2025 should no longer be used when modelling an ordinary future resale.
Under the current general framework, the starting point is generally:
5% registration duty for the buyer;
5% land transfer tax for the seller;
subject to exemptions and specific legal provisions.
A narrower 10% additional seller-side duty can apply to certain residential property situated on State land or Pas Géométriques when transferred to a non-citizen under the relevant statutory route.
This is particularly relevant when assessing the future resale of certain qualifying apartments.
Mauritius does not operate the former exchange-control regime, but banks still apply normal compliance checks when transferring substantial sale proceeds or investment funds internationally.
Buyers should therefore keep records of inward transfers, purchase documents and funding sources throughout their ownership period.
Frequently asked questions
Can foreigners buy property in Mauritius?
Yes. Non-citizens can acquire property through routes permitted under Mauritian law, including PDS, Smart City, IHS and qualifying G+2 apartments, subject to the requirements applicable to each route.
Can buying property in Mauritius lead to residence?
It can. Certain qualifying property acquisitions of at least USD 375,000 can support residence eligibility, depending on the acquisition route and the applicable immigration requirements.
The residence threshold should not be confused with the minimum price required simply to acquire a particular property.
Do foreign buyers have to pay in Mauritian rupees?
Not under one universal rule.
For relevant first-sale acquisitions under IRS, RES, IHS, PDS and Smart City Scheme regulations, 85% of the price is paid to the promoter in Mauritian rupees and the remaining 15% may be paid in Mauritian rupees or hard convertible foreign currency.
The EDB confirms that these amendments do not apply to resales or G+2 apartment acquisitions.
Can I use a Mauritian bank loan?
Local financing may be available subject to the bank's lending criteria and the rules applicable to the acquisition.
Under the relevant amended scheme regulations, where the property price exceeds USD 750,000, the first USD 750,000 must generally come from the buyer's own funds before a local bank loan can finance the remaining amount.
Different provisions can apply to qualifying non-citizens already resident in Mauritius.
What registration duty does a foreign buyer pay in 2026?
Under the current general framework, registration duty is generally 5% on the buyer side, subject to exemptions and specific statutory provisions.
The broader 10% regime introduced by the Finance Act 2025 for specified non-citizen transactions was repealed by the Finance Act 2026.
What is the most important mistake to avoid?
The main mistake is treating the transaction as a simple property reservation and leaving eligibility, approval, payment structure and completion costs until later.
The acquisition route, legal approval, banking trail and deed should all be structured as parts of the same transaction from the beginning.
A structured process from property search to ownership
The property buying process in Mauritius remains accessible to foreign buyers, but each stage needs to be organised around the correct acquisition route.
The 2026 legal changes make one distinction particularly important. The broader 10% tax regime introduced by the Finance Act 2025 is no longer the current general rule, while the payment regulations introduced in December 2024 continue to apply to the specific first-sale transactions covered by those regulations.
Buyers should therefore avoid combining tax rules, payment requirements and acquisition eligibility into one generic set of conditions for all non-citizens.
The strongest approach is to identify the correct property route, prepare the compliance and banking file early, obtain the required approval, confirm the full acquisition budget and make sure the payment structure matches the transaction before signing.
Considering a property purchase in Mauritius?
Our team can help you explore properties that match your lifestyle, investment objectives and residence plans.
Sources
Acquisition and Lease of Immovable Property by Non-Citizens Guidelines
Economic Development Board, Amendments to IRS, RES, IHS, PDS and SCS Regulations
Economic Development Board, FAQ Amendments to Property Regulations
The information contained in this article is provided for informational purposes only and reflects the legal and regulatory position reviewed in August 2026. Property acquisition rules, approval procedures, registration duty, land transfer tax, additional duties, payment and financing requirements, residence conditions and regulatory interpretations may change or depend on the circumstances of an individual transaction. Buyers should obtain transaction-specific confirmation from their notary, legal adviser, tax adviser, bank, the Economic Development Board and other relevant Mauritian authorities before proceeding. Allys and its representatives accept no responsibility for errors, omissions or subsequent regulatory changes.
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