Mauritius

  • €350 000

    TRUSTMONT commercial benchmark

  • 6–8%

    Conservative net scenario: 3.5–5%

  • from $375 000

    only for an eligible facility in an approved program (PDS, Smart City)

  • MUR / EUR / USD

    Premium properties are often priced in EUR or USD

Why Mauritius

Regulated international market: The foreign segment is separate from the domestic segment and requires approval from the Economic Development Board (EDB) for each acquisition scheme.

  • Residency through Property ownership

    The purchase of real estate valued at $375,000 or more entitles the buyer to a residence permit without a mandatory minimum stay requirement

  • Free repatriation of capital

    There are no currency controls; transfers are subject to bank AML/KYC procedures.

  • A mixed legal system

    The Civil Code of Mauritius + elements of English common law.

  • Capital preservation

    The market's primary function is long-term lifestyle and diversification, not high gross returns.

Mauritius

Types of Real Estate

  • PDS / Smart City

    Registered freehold property under an approved program is the clearest path to obtaining a residence permit.

  • Ground+2 (G+2)

    Apartments priced at 6 million MUR or more — A residence permit is granted only if the price is at least $375,000

  • Invest Hotel Program

    A hotel unit with a rental pool and a designated operator.

  • Pas Géométriques

    Coastal state land is typically held under a state land lease, not as freehold property.

Key Locations

  • Grand Bay / Pereyber

    The most liquid resort cluster, strong rental demand

    PRIORITY
  • Tamarin / Black River / Flick-and-Flack

    Family lifestyle, villas, and residences at Marina

    PRIORITY
  • Mocha / Ebony

    Corporate leasing without seasonal fluctuations in tourism

    FOR RENT
  • Bo Champ / Anahita

    Golf resorts and luxury residences

    SELECTIVE
  • Belle-Ombre / Le Morne

    Ultra-prime segment, limited pool of buyers

    NICHE

Taxes and Expenses

Taxes and Expenses — Mauritius
Tax Rate Comment
Registration: Buyer's Responsibilities 10% For non-residents, effective July 1, 2026
Corporate income tax 15% Base rate; substance requirements are verified separately
VAT 15% Standard rate for new real estate and services
Sale by a Nonresident more than 10% of the price or a 30% increase Special tax on the transfer of land ownership following the enactment of the 2025 finance act

The total cost of entry is more than 11–13% of the property’s price. A short holding period is not economically viable. The exit formula for non-residents significantly reduces the profitability of a quick resale.

How We Help

The full cycle—from candidate selection to closing the deal.

  1. Property selection

    We compare the budget, residence permit, layout, location, and ownership term

  2. Legal review

    Coordination of title verification, EDB approval, Pas Géométriques, VEFA/GFA.

  3. Transaction support

    Pre-KYC, reservation, application submission to the EDB, bank clearance, notarized document.

  4. Post-purchase support

    Assistance with obtaining a residence permit, property management, renting a home, and tax support.

The 6–8% figure is a stated or estimated benchmark; the conservative net return may be significantly lower. The ideal client profile is a budget of $400,000 or more and a time horizon of 7–10 years.