There are multiple schemes approved and managed by the Economic Development Board (EDB) in Mauritius that allow non Mauritian citizens to acquire property:

Integrated Resort Scheme (IRS), Real Estate Scheme (RES) and Property Development Schemes (PDS)

The IRS and RES, which have now been replaced by the PDS, are real-estate developments including high-end residential properties often including facilities such as a gym, communal pool, offices, spas and/or restaurants and bars. The most prestigious schemes mostly include championship golf courses and access to the sea.

A Mauritian residence permit is applicable upon purchase of a property from one of these schemes should the purchase price be a minimum of USD 375,000 or its equivalent in any freely convertible foreign currency.

The owners may rent the property, become tax resident in Mauritius and face no restriction on the repatriation of funds or revenue raised from the sale or renting of the property.

Smart City Scheme

Revolving around the work, life and play concept, and focusing on the development of self-sufficient cities, the Smart City scheme allows non-citizens to acquire residential properties including villas, townhouses, apartments and duplexes.

Ground+2 Apartments

Apartments in blocks that are two levels above ground (G+2) are also accessible to expatriates with the prior approval of the EDB. The purchase price must be over MUR 6 Million or its equivalent in any other hard convertible foreign currency.

Residence Permit

f the price of an apartment is over USD 375,000 or its equivalent in any convertible currencies, a residents permit is applicable.

Mauritian citizens

Home Ownership Refund Scheme

This scheme consists of refunding 5% (not more than Rs 500,000) of the declared value of the acquisition of a house, apartment or bare land to build a residential unit.

The amount received must be reimbursed should the property be sold within the same year of purchase.

First time buyer scheme

First time buyers will be exempt of registration duty (5%) to the first Rs 5 million of the buying price (applicable to the purchase of multiple properties before June 30th 2022).

Loan repayment schemes

5% of home loans for the construction of a residential unit will be refunded to the buyer (up to Rs 500,000)