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Les Lois Mauricienne - Île Maurice

Mauritian Laws

Mauritian real estate is constantly evolving and you have many opportunities. This sector is regulated, to acquire an asset on the island when you are a foreigner but it requires a certain knowledge.

N.B.: The information below is given as an indication, based on our field experience. For professional legal, tax or financial advice, please consult specialised advisors.

You can buy...

Foreigners are allowed to buy property under specific property regimes:


  • IRS

  • Real estate schemes (RES)

  • Property Development Schemes (PDS)

  • Smart City

  • Flats located in buildings: Ground floor +2 with a value of at least Rs 6 million (approx. EUR 135,000) (excluding projects built on land owned by the Mauritian State - industrial / other leases), or land for commercial purposes

Tax Advantages

The tax benefits are as follows:


  • Income tax of 15% (excluding solidarity levy)

  • Rental income taxed at the normal tax rate (15%);

  • No inheritance tax on direct descendants 

  • No capital gains tax in the event of resale 

  • No property tax, housing tax, local tax.

Additional costs to your Purchase

Fees for the purchase of a resale property to be added to the price of your purchase: approx. 8.15%. 

  • 5,0% for registration fees

  • 1,15% for the notary

  • 2% for the agency

Costs for buying a property off-plan to be added to your purchase price: approx. 6.15%

  • 5.0% for registration fees

  • 1.15% for the notary 

  • No agency fees 

Residence Permits

It is compulsory to have a Mauritian residence permit to stay in Mauritius for more than 6 months.

A foreigner is eligible to obtain a permanent residence permit (PRP) if you invest an amount of USD 375,000 or more on 1 purchase in the acquisition of PDS, RES, IRS, Smart City, etc. 

Now, you normally do not need to apply for a work permit if you have the PRP through a purchase, which gives you the right to work in Mauritius.

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