Mauritian Property Development Scheme (Residence by Property)

Who Mauritius residence by property is for

The scheme suits investors, entrepreneurs, remote workers and retirees who want a residence permit in a stable, English- and French-speaking, low-tax jurisdiction and are happy to acquire a home to obtain it. Because the qualifying act is a property purchase rather than an operating business, there is no points test, no job-creation requirement and no need to actively manage a company.

• International buyers who want residence tied to a lifestyle property in the Indian Ocean
• Remote entrepreneurs and retirees seeking a low-tax, English-speaking base
• Families - a single qualifying purchase covers the spouse and dependent children under 24
• Buyers who prefer a genuine property route over a business-investment permit

Qualifying schemes and the USD 375,000 threshold

The residence permit is unlocked by buying a residential unit priced above USD 375,000 under an approved EDB scheme. The Property Development Scheme (PDS) is the current flagship for new luxury villa and apartment developments. The older Integrated Resort Scheme (IRS) and Real Estate Scheme (RES) are closed to new projects but their units still change hands on the resale market and confer the same residence benefit. The Smart City Scheme covers residences within approved mixed-use "smart" developments, and a non-citizen may also buy a G+2 apartment (in a building of ground plus at least two upper floors) for USD 375,000 or more.

In every case it is the USD 375,000-plus price that triggers eligibility for the residence permit; the scheme simply determines the type and location of the property. Prices in prime PDS and Smart City developments typically sit well above the minimum.

• Property Development Scheme (PDS) - the current flagship route for new developments
• IRS and RES - legacy schemes, still valid on resale
• Smart City Scheme - residences within approved mixed-use developments
• G+2 apartments - units in a ground-plus-two (or more) building for USD 375,000+
• USD 375,000 is the residence-qualifying threshold across all of these

The buy-to-residency link - how property gives you the permit

Unlike most investor visas, Mauritius makes the property itself the qualifying investment. Complete the purchase of a qualifying unit above USD 375,000 and you, your spouse and your dependent children under 24 become entitled to a residence permit. The permit is tied to ownership: hold the property and you keep residence; renew it simply by continuing to own; sell without replacing it and the residence entitlement ends. This direct, ownership-linked mechanism is what makes Mauritius attractive to buyers searching for "Mauritius residence by property" or a genuine buy-to-residency scheme.

Owners are free to occupy the home, let it out (rental income is taxed at the flat 15%), or sell it later with no capital gains tax and no restriction on repatriating the proceeds.

• The property purchase IS the qualifying investment - no separate business needed
• Residence is granted for as long as you own the qualifying property
• Renewal is automatic with continued ownership
• You may live in, rent out or resell the property; sale proceeds repatriate freely

Application process and timeline

The process runs alongside the property transaction. You identify a qualifying unit in an EDB-approved PDS, Smart City, IRS/RES or G+2 development, agree the purchase (typically via a reservation and a notarised deed), and pay the price plus registration duty and land transfer tax. On completion the developer or your legal adviser files the residence-permit application with the Economic Development Board and the Passport and Immigration Office, supported by the title documents and the buyer's identity and background papers. Once granted, the residence permit is issued to the buyer and eligible family members and remains valid while the property is owned.

• Select a qualifying unit above USD 375,000 in an EDB-approved scheme
• Complete the purchase via a notarised deed and pay acquisition duties
• Residence-permit application filed with the EDB and Passport & Immigration Office
• Permit issued to buyer, spouse and dependent children under 24
• Take independent legal and tax advice before committing - budget for the higher (10% from July 2026) acquisition duties

What it gives you - residence, family and tax

The route delivers a renewable Mauritius residence permit for the whole family for as long as the property is held, plus the right to invest and work in Mauritius without a separate Occupation or Work Permit. Holders can become Mauritian tax residents and access one of the region's most benign tax regimes: a flat 15% income tax, no capital gains tax, no inheritance/estate tax, free movement of capital and a wide double-taxation treaty network.

Mauritius residence by property does not by itself grant citizenship. Naturalisation is possible only after long lawful residence under the general nationality rules, and is separate from the property scheme - so buyers should treat this as a residence and lifestyle route rather than a fast track to a passport.

• Renewable residence for the buyer, spouse and dependent children under 24
• Right to invest and work in Mauritius without a separate work permit
• Flat 15% income tax; no capital gains tax; no inheritance tax; free repatriation
• Access to Mauritius's extensive double-taxation treaty network
• Not a direct citizenship route - naturalisation follows the general long-residence rules

Costs and fees

The headline cost is the property price - a minimum of just over USD 375,000, though prime developments cost considerably more. On top of the price, budget for registration duty and land transfer tax (which rose from 5% to 10% for non-citizen acquisitions under EDB schemes from July 2026), notary fees, any EDB/processing fees for the residence permit, and legal and tax advice. Ongoing costs include property service charges and the flat 15% tax on any rental income.

• Property price - from just over USD 375,000 (often significantly higher in prime schemes)
• Registration duty / land transfer tax - 10% for non-citizens from July 2026 (was 5%)
• Notary fees and residence-permit processing fees
• Legal and cross-border tax advice
• Ongoing: service charges and 15% tax on rental income

Recent changes

The most significant recent change is fiscal: from July 2026, registration duty and land transfer tax on residential acquisitions by non-citizens under EDB schemes (PDS, RES, IRS, Smart City and related schemes) increased from 5% to 10%. The USD 375,000 residence-qualifying threshold and the ownership-linked permit itself remain in place, but the higher transaction taxes raise the all-in cost of entry and should be factored into any 2026 purchase.

• From July 2026: acquisition duty on non-citizen residential purchases under EDB schemes rose 5% -> 10%
• USD 375,000 residence threshold unchanged
• Permit still valid for as long as the property is owned
• Confirm the exact current duty and any scheme-specific rules with the EDB before buying