Can a foreigner buy land in Mauritius? In general, no: a non-citizen cannot buy bare land on the open market. Foreigners own land in Mauritius as part of a home bought through an approved Economic Development Board (EDB) scheme, such as a villa in a Property Development Scheme (PDS), where the plot comes with the house. The narrow exceptions are a serviced plot in a PDS for foreigners who already hold a Mauritian residence or Occupation Permit, land for an approved business project, leases, and property received by inheritance or marriage.
That short answer surprises many buyers, because foreigners clearly own villas with large gardens across the island. The difference is the route. The land is held under a scheme or an authorisation, with conditions attached, not bought freely like a plot in Europe.
This guide explains what the law says, every legal route to owning or using land as a foreigner, the rules on companies and leases, and the new 10% duty on State land and Pas Géométriques. It was last updated on 18 September 2026.
Can a foreigner buy land in Mauritius: key facts
- The law: under the Non-Citizens (Property Restriction) Act, a non-citizen needs authorisation to hold, buy or acquire immovable property in Mauritius.
- Bare land: not available to foreigners outside approved schemes. EDB guidance states that residential property cannot be acquired other than under the residential schemes.
- Villas: in PDS, IRS and RES schemes, the land comes with the villa.
- Serviced plots: EDB buyer guidelines allow a non-citizen who already holds a residence permit, an Occupation Permit or permanent residence to buy 1 serviced plot in a PDS and build on it within 5 years.
- Companies: a company counts as a non-citizen if any non-citizen holds shares in it, however few.
- Leases: commercial leases of up to 30 years and residential tenancies of up to 4 years need no approval.
- Coast: since 2026, a 10% duty paid by the seller applies when residential property on State land or Pas Géométriques is transferred to a non-citizen.
Why can’t foreigners buy land in Mauritius freely?
Mauritius is a small island with limited land, and successive governments have kept land ownership mainly in Mauritian hands. The Non-Citizens (Property Restriction) Act is the legal basis. It says a non-citizen cannot hold, purchase or acquire immovable property without authorisation, and it defines a non-citizen widely enough to include companies and trusts with foreign participation.
Instead of opening the land market, the state created approved schemes. These let foreigners invest in finished homes and approved developments, which brings in capital and construction without selling bare land to speculators. The EDB administers the schemes and grants most authorisations. For the full picture of ownership rules, see our guide to foreign property ownership rules in Mauritius.
What land can a foreigner own in Mauritius?
These are the legal routes, what each gives you, and the main conditions.
| Route | What you hold | Main conditions |
|---|---|---|
| Villa in a PDS, IRS or RES scheme | The villa and its plot, freehold or leasehold depending on the estate | EDB approval, MUR 25,000 processing fee |
| Serviced plot in a PDS | 1 plot of up to 2,100 m² | Must already hold a residence permit, Occupation Permit or permanent residence; build within 5 years; no resale before the house is built |
| G+2 or Smart City apartment | An apartment with a share of the common land | G+2 minimum price MUR 6 million |
| Land for business purposes | Commercial property or a development site | EDB authorisation; not for resale or lease of bare land |
| Commercial lease | Use of land or buildings | No approval up to 30 years |
| Inheritance or marriage | Property received by law | Exempt from approval |
A villa in an approved scheme
This is how most foreigners come to own land in Mauritius. When you buy a villa in a PDS, IRS or RES development, you buy the house and the plot it stands on, together with rights over common areas. Where an IRS estate sells a serviced plot, EDB guidelines link the residence permit to the home: it is only available once construction on that plot is complete. A purchase of USD 375,000 or more carries a residence permit for you, your spouse and children under 24.
A serviced plot in a PDS
This is the closest a foreigner gets to buying land to build on. The EDB guidelines for buyers of residential property (January 2025) allow a non-citizen to buy only 1 serviced plot in a PDS, of up to 2,100 m², and only if the buyer already holds a residence permit under IRS, RES, IHS or PDS, an Occupation Permit or permanent residence. The house must be built within 5 years, and the plot cannot be sold or transferred until it is. Not every PDS offers plots to non-citizens, and project approvals differ, so confirm eligibility with the developer and the EDB for each project before you reserve.
Can a foreigner buy land through a Mauritian company?
Not as a way around the rules. The EDB guidance is explicit: a company is a non-citizen if a non-citizen individual or entity holds shares in it, whatever the number of shares. A Mauritian company with a single foreign shareholder is therefore treated like a foreign buyer.
What a company, or an individual, can do is apply to the EDB to acquire property for business purposes. The EDB guidelines on acquisition and lease of immovable property by non-citizens for business purposes (January 2025) cover projects such as offices, shopping malls, warehouses and other activities carried out for profit. They exclude buying bare or serviced land to resell, lease or rent out. The conditions are strict:
- The property must be used only for the purpose authorised.
- Where a new building is planned, construction must be completed within 18 months.
- The company cannot dispose of the property without prior EDB approval.
- Residential property cannot be acquired under this route. Homes are only available under the residential schemes.
Buying shares in a company that already owns immovable property is also controlled: that requires approval from the Prime Minister’s Office. Shares in companies listed on the stock exchange are exempt. A company route can make sense for a genuine commercial project. It is not a route to a private beach plot.
Can a foreigner lease land in Mauritius?
Yes, within limits, and leasing is often the practical answer for business use.
- Commercial leases: holding property for commercial purposes under a lease of up to 30 years needs no approval.
- Residential tenancies: renting a home under a tenancy of up to 4 years needs no approval. Longer residential arrangements fall under the Act.
- State land: much coastal and some inland land belongs to the State and is leased, not sold, often for hotel, resort or residential developments. Buyers in such developments hold a leasehold interest.
If you want to live in Mauritius before buying, renting is simple. Our guide to renting in Mauritius as a foreigner explains how.
State land and Pas Géométriques: the new 10% duty
The Pas Géométriques are a coastal strip, measured inland from the high-water mark at spring tide and never less than 81.21 metres wide under the Pas Géométriques Act. They form part of the public domain, are inalienable, and are leased by the State rather than sold. Many beachfront homes and resorts stand on Pas Géométriques or other State land under long leases.
From 2026, a new duty of 10%, paid by the seller, applies when residential property on State land or Pas Géométriques is transferred to a non-citizen. Reservations and promises of sale signed before 19 June 2026 are exempt. It sits on top of the seller’s usual 5% land transfer tax, while the buyer’s registration duty stays at 5%.
| Charge on a transfer to a non-citizen | Freehold scheme property | State land or Pas Géométriques |
|---|---|---|
| Registration duty (buyer) | 5% | 5% |
| Land transfer tax (seller) | 5% | 5% |
| Additional duty (seller) | None | 10% |
In practice, sellers of leasehold coastal property will price the duty in, and freehold beachfront becomes relatively scarcer. Ask about land tenure before anything else on a coastal property: remaining lease term, rent, and conditions for transfer. We cover the wider tax changes in our article on the Mauritius Budget 2026-2027 and the duty reversal in registration fees in Mauritius.
What about Mauritian citizens, the diaspora and spouses?
- Mauritian citizens can buy land on the open market without EDB approval.
- Members of the Mauritian Diaspora Scheme can buy serviced plots in a PDS to build an individual house, under the EDB’s PDS guidelines.
- Property acquired by inheritance or marriage is exempt from the need for approval. A foreign spouse in a mixed marriage should still take notarial advice on the matrimonial regime and how title is held.
Do not rely on a Mauritian friend or relative holding land for you. Nominee arrangements designed to avoid the Act carry serious legal risk, and you would have no secure title.
Before you buy: a checklist for foreign buyers
- Confirm the development’s scheme status and that it accepts non-citizen buyers.
- If you want a plot, confirm you hold a qualifying permit and that the PDS offers plots to non-citizens.
- Check freehold or leasehold, and for leasehold the remaining term, rent and transfer conditions.
- For coastal property, ask whether the 10% seller duty applies and who bears it in the price.
- Budget 7% to 8% on top of the price for duty, notary and transfer costs. Our guide to the cost of buying property in Mauritius has the full breakdown.
- For a business project, apply to the EDB before committing to any purchase.
Frequently asked questions
Can a foreigner buy land in Mauritius?
Not bare land on the open market. Foreigners own land as part of a villa bought through an approved scheme such as PDS, IRS or RES. A non-citizen who already holds a residence permit, Occupation Permit or permanent residence may buy 1 serviced plot in a PDS and must build within 5 years. Business use requires EDB authorisation.
Can foreigners own land through a Mauritian company?
Not as a workaround. A company counts as a non-citizen if any non-citizen holds shares in it, regardless of how many. Such a company can apply to the EDB to acquire property for business purposes, but not to resell or lease bare land, and not for residential use. Buying shares in a property-owning company requires Prime Minister’s Office approval.
Can a foreigner buy a plot and build a house in Mauritius?
Only in limited cases. EDB guidelines allow a non-citizen holding a residence permit, Occupation Permit or permanent residence to buy 1 serviced plot of up to 2,100 m² in a PDS. The house must be completed within 5 years and the plot cannot be sold before then. Check that the specific PDS offers plots to non-citizens.
Can a foreigner own beachfront land in Mauritius?
Foreigners can own beachfront villas within approved schemes, but much coastal land is State land or Pas Géométriques, which is public domain and leased rather than sold. Since 2026, a 10% duty paid by the seller applies to transfers of residential property on such land to non-citizens, with reservations signed before 19 June 2026 exempt.
Can a foreigner lease land in Mauritius without approval?
Yes, within limits. Holding property under a commercial lease of up to 30 years needs no approval, and neither does a residential tenancy of up to 4 years. Longer residential arrangements fall under the Non-Citizens (Property Restriction) Act. State land and Pas Géométriques are allocated by the State through leases with their own conditions.
Does buying a villa with land give me residency in Mauritius?
Yes, if you buy through an approved scheme for USD 375,000 or more. The residence permit covers you, your spouse and children under 24 for as long as you own the property. Buying a serviced plot alone does not create a new permit: under IRS rules, residency follows only once a home is built.
Get the land question right from the start
The rules on land in Mauritius are strict but clear. Most disappointments come from falling for a plot or beach house before checking whether a foreigner can hold it, and on what terms. A few questions at the start save months later.
LIVERIA International Realty is a Mauritius-based luxury real estate agency with a presence in Dubai and London, recognised by the Luxury Lifestyle Awards in 2024 and 2026 and by the Global Elite Awards in 2025 and 2026, which named LIVERIA among the Top 100 Companies Worldwide in both years. We help international buyers find villas and homes they can legally own, check scheme status and land tenure before any commitment, and offer access to off-market properties that never reach a portal. Reach us at [email protected].
Sources
- Economic Development Board Mauritius, acquisition and lease of immovable property by non-citizens for business purposes
- Economic Development Board Mauritius, guidelines for buyers of residential property (January 2025)
- Economic Development Board Mauritius, PDS guidelines
- Attorney General’s Office, Pas Géométriques Act
- Economic Development Board Mauritius, real estate schemes
