Property & Real Estate

The paradise opens to the world


The real estate sector is particularly attractive due to the absence of any capital gains tax, estate or inheritance tax.


Owners of property can obtain permanent residency.


From 2020 to 2022, many rules have become more favourable.

Real Estate in Mauritius: The paradise opens to the world

Residential Property Schemes

Non-citizens and expatriates are eligible to make an acquisition for accommodation under approved schemes managed by the Economic Development Board of Mauritius. These residential properties include luxury condominiums, villas and apartments.

Condominiums in at least three-story buildings, on the other hand, can be purchased anywhere on the island if the purchase price is at least 6 million MUR (= approx. 130,000 EUR). This is the Ground Plus Two (G+2) program.

The Property Development Scheme (PDS) is a program to facilitate the development of and a purchase of residential luxury estate by non-citizens. The acquisition of a residential property in the schemes approved by the Economic Development Board, namely PDS entitles buyers and their dependents to a residence permit, provided that the property is acquired for a price exceeding USD 375,000.

The PDS has replaced the former schemes RES (Real Estate Scheme) and IRS (Integrated Resort Scheme; for luxury real estate with attending services and amenities) which are still valid for existing properties built under these schemes.

Luxury Villas

Town Houses


Smart Cities: The Future of Urban Planning

The Smart City Scheme is an ambitious economic development programme aimed at consolidating the Mauritian International Business and Financial Hub by creating ideal conditions for working, living and spurring investment through the development of smart cities across the island. These smart cities will leverage the latest advances in urban planning and digitalised technologies.

Holders of an Occupation Permit may acquire a building plot in a Smart City Scheme in order to build their own house on it.

NEW as of August 2022: Foreigners with an existing Residence Permit are allowed to buy property anywhere on the island!

The amendment states that “residents” (as defined in section 8 of the Immigration Act) can buy residential property anywhere – i.e. also outside the PDS Schemes and Smart Cities – if the purchase price is at least USD 350,000 and the purchase is approved by the competent authority. The developed or undeveloped plot must not exceed 5,050 square metres. Both freehold and leasehold are possible. 

The condition is that foreigners have to transfer 10% of the purchase price as a one-time donation to the Solidarity Fund. However, this special tax probably pays off anyway, because in the past the price reduction of properties reserved for locals compared to properties accessible to foreigners could well amount to 25-35%. 

NEW as of August 2022: Residence Permit for each buyer in case of joint purchase of a property

Each non-citizen who each invests more than USD 375,000 into a single residential property under ‘fractional ownership’ is entitled to apply for the status of residency.

Investment Opportunities in Commercial Property

The market for commercial and industrial properties is open to foreigners subject to meeting certain conditions and on approval by the Prime Minister’s Office.

Various business park / commercial park and industrial park projects welcome investors.

Business Park

Business Parks

Office Building

Office Buildings

Industrial Park

Industrial Parks

We have prepared a detailed special dossier on the topic “Acquisition of real estate property in Mauritius”, which we are happy to make available to interested parties free of charge.