Foreign nationals cannot buy property freely in Mauritius. With a few exceptions — notably G+2 apartments in certain zones — non-citizens must purchase through one of the government-regulated property schemes. Understanding which scheme applies to your property is not optional. It determines your rights, your costs, and whether your purchase qualifies you for Mauritian residency.
This guide covers all five active schemes as of 2026, plus key regulatory changes that took effect from July 2026.
The Five Schemes at a Glance
1. PDS — Property Development Scheme
The PDS is the current standard framework for residential real estate sold to non-citizens. It replaced the older IRS and RES schemes in 2015 and applies to developments of 25 or more residential units on a minimum of one arpent of land.
- Minimum purchase price: USD 375,000 (or equivalent in other currencies)
- Residency permit: Automatically granted on purchase at or above USD 375,000. Permit is valid as long as you hold the property.
- Registration duty: From July 2026, the rate for non-citizens is 10% (raised from 5% in the Finance Act 2026)
- Currency rule: Since December 2024, at least 85% of the purchase price must be paid in Mauritius Rupees, channelled through a Mauritian bank
- Land transfer tax: 5%, paid by the seller
2. IRS — Integrated Resort Scheme
The IRS was the predecessor to the PDS. Most IRS developments are now mature, established estates — many on the north and west coasts. Resale transactions within existing IRS developments still follow IRS rules.
- Minimum price: USD 500,000 on original IRS developments (some older resales may differ)
- Residency: Granted on qualifying purchase
- Registration duty: 10% (same updated rate as PDS from July 2026)
3. RES — Real Estate Scheme
The RES was designed for smaller developments than the IRS — typically on parcels under 10 arpents. Like IRS, it no longer applies to new developments but governs resales within existing RES estates.
- Minimum price on resale: No fixed minimum, but below USD 375,000 does not qualify for residency
- Residency: Only if price meets USD 375,000 threshold
4. IHS — Invest Hotel Scheme
The IHS allows non-citizens to purchase individual units within a hotel or resort complex. Owners typically make their unit available to the hotel pool for a minimum number of nights per year and receive rental income in return.
- Minimum price: USD 375,000
- Residency: Granted on qualifying purchase
- Key consideration: You cannot use the unit freely — usage is restricted and governed by the hotel management agreement
5. SCS — Smart City Scheme
Mauritius has been developing large-scale smart cities — mixed-use urban zones integrating residential, commercial, and technology infrastructure. Non-citizens can purchase residential components within SCS developments.
- Minimum price: USD 375,000 for residency eligibility
- Residency: Granted on qualifying purchase
- Key feature: SCS developments often offer apartments, villas, and commercial space in a single project
G+2 Apartments: The Exception
Since the Finance Act 2016, non-citizens may purchase apartments in buildings of at least three floors (ground plus two) in designated areas without going through a formal scheme. The typical entry point is around MUR 6 million (approximately USD 130,000), making this the most accessible route for foreign buyers. However, these purchases do not qualify for a residency permit at typical price points.
Key 2026 Regulatory Changes
- Registration duty increase: From July 2026, non-citizens pay 10% registration duty (previously 5%)
- Currency rule (since December 2024): 85% of the purchase price must be paid in Mauritius Rupees via a Mauritian bank
- Open-market option closed: The Finance Act 2025 removed the ability for non-citizens to purchase property on the open market outside of the designated schemes
Which Scheme Is Right for You?
The right scheme depends on your budget, how you intend to use the property, whether you want residency, and your tax situation. LIVERIA advises clients on all of these factors before they begin their property search — ensuring you don’t fall in love with a property that doesn’t fit your legal or financial framework.
Contact us at [email protected] for a no-obligation advisory call.
LIVERIA International Realty | Award-Winning Luxury Real Estate Advisory, Mauritius | www.liveriarealty.com