Mauritius Foreign Property & Residence Permit Calculator
Compute total acquisition costs for non-citizens: model Property Development Schemes (PDS), Smart City villas, G+2 apartments, 5% Registration Duty, and verify eligibility for the USD 375,000 Permanent Residence Permit.
⚡ Foreign Investor Property Presets
Acquisition & Investment Parameters
EDB RegulationsG+2 minimum price is Rs 6M (~USD 130k); PDS/Smart City permanent residency minimum is USD 375,000.
Official Economic Development Board statutory filing fee.
Permanent Residence & Acquisition Settlement
Mauritius Foreign Real Estate Schemes: Statutory Comparison
| Scheme Framework | Minimum Price | Registration Duty | Residency Benefit | Rental Yield Permitted |
|---|---|---|---|---|
| Property Development Scheme (PDS) | No minimum (USD 375k for permit) | 5% | Permanent Residence Permit | Yes (100% Taxable at 15%) |
| Smart City Scheme | No minimum (USD 375k for permit) | 5% | Permanent Residence Permit | Yes |
| Ground + 2 (G+2) Condominium | MUR 6,000,000 | 5% | Long-Stay Visa (Permit if ≥ $375k) | Yes |
| Integrated Resort Scheme (IRS) | USD 375,000 (Historic $500k) | 5% | Permanent Residence Permit | Yes |
Comprehensive Regulatory Guide: Mauritius Non-Citizen Property & Residency
1. The USD 375,000 Permanent Residence Threshold
Under Section 5(1) of the Immigration Act and the Non-Citizens (Property Restriction) Act administered by the Economic Development Board (EDB), foreign nationals investing USD 375,000 or more in an approved scheme automatically obtain a Permanent Residence Permit:
- Family Inclusivity: Grants renewable 20-year residence permits to the main applicant, their spouse or common-law partner, dependent children under 24, and elderly parents.
- Right to Work and Invest: Holders are exempt from needing a separate Occupation Permit to work, start a company, or generate income in Mauritius.
- Indefinite Retention: The residence permit remains valid for the entire duration that the property remains registered in the buyer's name or corporate holding structure.
2. Tax Advantages & Fiscal Residency
Property owners residing in Mauritius for at least 183 days in a fiscal year benefit from Mauritian tax residency:
- 0% Capital Gains: Full profit from property resale can be repatriated without any Mauritian capital gains tax.
- 0% Inheritance Tax: Property passes to spouses and direct descendants without succession duty.
- 0% Wealth Tax: No annual wealth taxes or luxury estate levies.
- Free Repatriation: No foreign exchange restrictions—funds, capital gains, and rental income can be transferred worldwide freely.
Frequently Asked Questions (FAQ)
What is the minimum property investment required for permanent residence in Mauritius?
Under the Economic Development Board (EDB) regulations, a non-citizen investing a minimum of USD 375,000 (or equivalent in foreign currency) in an approved PDS, IRS, RES, or Smart City residential project is eligible for a Permanent Residence Permit.
Who in the buyer's family receives residence permits under the USD 375,000 threshold?
The permit covers the primary property owner, their legal spouse or common-law partner, dependent children (including unmarried biological or legally adopted children up to 24 years old), and dependent parents.
Can non-citizens buy Ground + 2 (G+2) apartments in Mauritius?
Yes. Non-citizens can purchase residential apartments in residential developments of at least 2 levels above ground (G+2) provided the purchase price is at least MUR 6,000,000 (approx USD 130,000). If the price reaches or exceeds USD 375,000, it also confers permanent residency.
What taxes apply to real estate owned by foreigners in Mauritius?
Mauritius boasts one of the most attractive real estate fiscal regimes globally: 0% capital gains tax on resale, 0% inheritance/estate tax on heirs in direct lineage, 0% wealth tax, and 0% property rates on residential freehold land outside municipal areas.
What is the government registration duty on non-citizen property purchases?
The statutory registration duty is a flat 5% of the purchase price payable to the Registrar-General's Department, regardless of the buyer's nationality.