Grand Baie, Mauritius, 30 October 2026
The LIVERIA Mauritius Investment Guide 2026 is a free, 20-page guide that explains who can buy property in Mauritius, how a purchase from USD 375,000 brings residence for the whole family, what buying really costs and every step from first viewing to the keys. It is updated for the Finance Act 2026 and is available in English, French and German at liveriarealty.com/investment-guides.
Key facts
- 20 pages, Edition 2026, updated for the Finance Act 2026
- Languages: English, French and German
- Residence from USD 375,000, for you, your spouse and children under 24
- Registration duty stays at 5%: the planned rise to 10% was repealed
- Worked example: total buying costs of about 8.5% on a EUR 500,000 resale home
- Free download, no obligation
Why a new guide for 2026?
The rules for foreign buyers in Mauritius change with almost every Budget, and much of what circulates online is out of date. The 2026 edition reflects the latest changes:
- Registration duty remains 5%. The planned increase to 10% was repealed by the Finance Act 2026.
- Extra 10% duty on some G+2 apartments. Since August 2026, a G+2 apartment on State land or the Pas Géométriques (coastal land) sold to a non-citizen carries an extra 10% duty, paid by the seller.
- New income tax bands. Personal income tax has been 0% to 35%, progressive, since July 2026.
- Mortgage rule for new builds. The first USD 750,000 must come from the buyer’s own funds transferred from abroad.
What can foreigners buy in Mauritius?
International buyers can own freehold homes within government-approved schemes, with prior approval from the Economic Development Board (EDB). The guide explains each route:
- PDS (Property Development Scheme): the main scheme for new villas, apartments and penthouses
- IRS and RES: the earlier golf and resort estates, now available on resale
- Smart City: mixed-use towns where you live, work and relax
- IHS (Invest Hotel Scheme): a villa or suite inside a hotel, which the hotel manages and rents out for you
- G+2 apartments: from MUR 6 million, in buildings of at least ground plus 2 floors
What does it cost to buy property in Mauritius?
Budget 8% to 9% on top of the price for a resale home. On new developments the agency fee is usually included in the price, so the total is lower. The guide’s worked example:
| EUR 500,000 resale home | EUR |
|---|---|
| Registration duty, 5% | 25,000 |
| Notary, about 1% + VAT | 5,750 |
| Agency, 2% + VAT | 11,500 |
| Total, about 8.5% | 542,250 |
The seller pays the 5% land transfer tax. There is no capital gains tax, no inheritance tax and no annual property tax.
The Mauritius property market in numbers
- More than 6,000 homes sold to international buyers in the schemes, a milestone passed in 2024
- 862 EDB approvals for residential purchases by non-citizens in 2025
- 73% of foreign direct investment in 2024 went into real estate (MUR 24 billion)
- 1.43 million visitor arrivals in 2025, a strong base for rental demand
- Most international buyers invest between EUR 500,000 and EUR 1.5 million
What else is inside the guide
The guide covers the five regions (North, West, East, South and Centre), resale versus off-plan, how off-plan payments are protected under VEFA with a stage-by-stage schedule, the documents you need, financing for non-residents, renting out, tax, selling later and succession planning. It closes with 12 questions buyers ask most. For a deeper look at the market, read our article on property investment in Mauritius in 2026.
“Buying a home abroad should be exciting, and it should also feel safe. Mauritius has clear rules for international buyers, but they change with each Budget. We wrote this guide to give you one reliable, plain-language reference.” Valeria Ivic, Founder and Managing Director, LIVERIA
How to get the guide
- Go to liveriarealty.com/investment-guides.
- Choose the Mauritius guide and your language: English, French or German.
- Enter your name, email and phone, then confirm the 6-digit code we email you.
- Your download starts straight away, and we email you a personal link.
DOWNLOAD THE MAURITIUS INVESTMENT GUIDE
Frequently asked questions
Is the Mauritius Investment Guide 2026 free?
Yes. The guide is free and there is no obligation. You confirm your email with a 6-digit code, and the download starts straight away. We also email you a personal download link, so you can share the PDF with your family, lawyer, notary or bank.
Can foreigners buy property in Mauritius in 2026?
Yes. Foreigners can buy freehold homes within approved schemes (PDS, IRS, RES, Smart City and IHS) or G+2 apartments from MUR 6 million. Every purchase needs prior approval from the Economic Development Board, which usually takes a few weeks.
How much do I need to invest for residence in Mauritius?
A qualifying purchase of USD 375,000 or more lets you apply for a residence permit for you, your spouse and dependent children under 24. It is valid for as long as you own the property. It gives residence, not citizenship, and it ends when you sell.
What are the buying costs in Mauritius?
Plan for 8% to 9% on top of the price for a resale home: 5% registration duty, notary fees of about 1% plus VAT, and a 2% agency fee plus VAT. On new developments the agency fee is usually included, so the total is lower.
Which languages is the guide available in?
The Mauritius Investment Guide 2026 is available in English, French and German. LIVERIA also publishes free 2026 guides for Dubai, Abu Dhabi and Montenegro on the same page.
About LIVERIA
LIVERIA International Realty is a Swiss-founded boutique property advisory for private clients and family offices, present in Mauritius, Dubai and London, with a practice in Montenegro. It advises on prime homes, investment property and off-market opportunities, and works only with properties mandated directly by their owners or developers. LIVERIA was named Leading International Luxury Property Advisory Firm for UHNWI and one of the Top 100 Companies Worldwide at the Global Elite Awards 2026, and Best Luxury Off-Market Property Specialist in Mauritius at the Luxury Lifestyle Awards 2026.
Contact: [email protected] · +230 5753 6768 · liveriarealty.com
Sources: LIVERIA Mauritius Investment Guide 2026, based on the Finance Act 2026 and Economic Development Board (EDB) guidelines. Information as at October 2026. General information, not legal, tax or financial advice.
