Mauritius Qualifying Real Estate: Understanding the Approved Schemes

Mauritius qualifying real estate in context

For internationally minded families, Mauritius offers a structured framework for foreign property ownership and residence planning. Certain acquisitions of qualifying real estate in approved schemes can support a recognised residence route for the buyer and dependants.

It is important to separate three concepts:

• Buying Mauritian property as a lifestyle or investment decision.
• Acquiring qualifying real estate that can underpin a residence permit.
• Becoming Mauritian tax resident, which depends on days of presence rather than property ownership alone.

Mauritius sits outside the EU and the Schengen Area. A Mauritian residence permit is not a Schengen residence permit and is not a travel document for other countries. For most private clients, the strategic value lies in family optionality, jurisdiction diversification and long-term residence planning, rather than automatic regional travel rights.

The core rule: USD 375,000 in an approved scheme

The starting point for residence planning via Mauritian property is a clear threshold. A non-citizen who acquires qualifying real estate of at least USD 375,000 in an approved scheme may apply for a residence permit for themselves and dependants, valid while the property is held.

Approved property schemes for this purpose are:

• Property Development Scheme (PDS)
• Integrated Resort Scheme (IRS)
• Real Estate Scheme (RES)
• Designated Smart City projects

Applications are filed with the Economic Development Board (EDB) Mauritius, which is the central authority for these schemes and related residence applications.

Indicative processing for property-based residence is often modelled at around three to six months from submission of a complete application, but timelines vary with project status, due diligence, documentation quality and EDB workload. No timeline or approval outcome should be treated as guaranteed.

The approved schemes: PDS, IRS, RES and Smart City

While all four schemes can host qualifying real estate for residence, they reflect different phases of Mauritius’s property and economic development. Many projects marketed today are under PDS or Smart City, while legacy IRS and RES communities remain active in the resale and ownership landscape.

Property Development Scheme (PDS)

PDS is the principal modern framework for approved residential developments open to foreign buyers. PDS projects may include villas, apartments and shared amenities, depending on the development.

From a residence-planning perspective, the key point is that a PDS unit acquired for at least USD 375,000 can support a residence permit application for the buyer and dependants, subject to EDB approval and standard due diligence.

Integrated Resort Scheme (IRS)

IRS was the original large-scale resort scheme, focused on substantial residential estates and resort-style communities. Some of Mauritius’s best-known developments were created under IRS.

IRS properties can still be qualifying real estate where they meet the USD 375,000 threshold and current EDB conditions, offering buyers an established environment with mature management structures and resale markets.

Real Estate Scheme (RES)

RES was designed for smaller developments than IRS. Some RES projects are boutique villa clusters or apartment residences in coastal or countryside locations.

As with IRS, an RES unit can serve as qualifying real estate where the acquisition meets or exceeds USD 375,000 and the project remains within the EDB-approved framework.

Smart City projects

Smart City projects are mixed-use developments combining residential, commercial and leisure components. They may appeal to families who value proximity to schools, offices, healthcare and urban infrastructure rather than resort amenities alone.

A qualifying acquisition of at least USD 375,000 in an approved Smart City project can underpin a residence permit application for the buyer and dependants, subject to the prevailing EDB requirements.

Ground+2 apartments versus qualifying real estate

Mauritius also allows foreigners to buy certain apartments outside the residence-linked approved schemes. A non-citizen can acquire an apartment in a building of at least two floors above ground, often referred to as ground+2, from MUR 6,000,000, which is commonly modelled at around USD 147,000.

This distinction is critical:

• A ground+2 apartment at or above MUR 6,000,000 is permitted foreign ownership, but does not automatically confer residence rights.
• To support a residence permit through the property route, the acquisition must generally reach the USD 375,000 threshold and be within an approved scheme: PDS, IRS, RES or Smart City.

In practice, some apartments in Smart City or PDS projects may also meet ground+2 criteria, but the residence analysis always comes back to scheme status, EDB approval and the USD 375,000 level.

Other residence routes alongside qualifying real estate

The approved real-estate route is not the only way to reside in Mauritius. Many families compare property-based residence with other recognised routes, or combine a property acquisition with business or retirement planning.

Occupation Permit (Investor)

The Occupation Permit (Investor) is a live-and-work permit granted for an initial 10-year period where the applicant invests at least USD 50,000 into a Mauritian company, subject to EDB criteria. It can also provide a route to a 20-year Permanent Residence Permit for those who meet the longer-term conditions.

For an entrepreneur or business owner, this may sit alongside a PDS or Smart City acquisition, with the property serving lifestyle and asset-allocation objectives while the company investment underpins the right to work.

Retired Non-Citizen permit

For those aged 50 and above, the Retired Non-Citizen permit is a 10-year residence route based on regular inward transfers rather than property or business investment. The current framework requires the retiree to transfer at least USD 2,000 per month, or USD 24,000 per year, to Mauritius.

Many retirees still choose to acquire qualifying real estate under PDS or Smart City schemes to secure a long-term home, but the legal basis of their residence may be the retirement permit rather than the property itself.

Permanent Residence Permit (20-year)

Mauritius also offers a 20-year Permanent Residence Permit for qualifying investors, property owners and retirees who meet the applicable criteria.

For property owners, the 20-year Permanent Residence Permit should be treated as a separate status from the ordinary residence permit linked to holding qualifying real estate. At a high level, the EDB recognises qualifying property owners as one category that may be eligible for the 20-year permit, but the exact conditions must be tested against the prevailing EDB rules at the time of application. Do not assume that every property-based residence permit automatically becomes a 20-year Permanent Residence Permit.

Tax, costs and residence planning considerations

Property-based residence is only one dimension of a broader residence-planning exercise. The tax and cost environment in Mauritius is often attractive, but it must be understood in detail and in the context of your wider family, business and home-country position.

Tax environment for individuals

Mauritius levies no capital gains tax, no inheritance or estate tax and no wealth tax. For many families, this can simplify intergenerational planning and portfolio rebalancing.

Personal income tax is progressive up to a 20% top rate, with a temporary 15% Fair Share Contribution applying to income above MUR 12 million.

Mauritius has historically taxed most foreign-source income on a remittance basis. In 2026, however, the correct treatment depends on the nature of the income, the taxpayer’s profile, the source and remittance mechanics, and evolving partial-exemption, substance and anti-abuse rules. Do not assume that all offshore receipts can be remitted tax-free; obtain current Mauritian and home-country tax advice before restructuring assets or changing residence.

Tax residence is determined by days of presence, not by property ownership. A person typically becomes Mauritian tax resident if they spend 183 days or more in Mauritius in a tax year, or 270 days across three years. It may be possible to own qualifying real estate and hold a residence permit without becoming tax resident, depending on your actual pattern of stay.

Acquisition costs and ongoing expenses

As at June 2026, non-citizen buyers under EDB schemes pay registration or land transfer duty at 5% before 1 July 2026, rising to 10% from 1 July 2026 under the Finance Act 2025. This is a material line item in any acquisition model and should be factored into your budget and exit planning.

Private health insurance is widely used by expatriates and is often modelled at around USD 500 per person per year, though actual premiums depend on age, coverage and provider.

As Mauritius is a party to the Hague Apostille Convention, key documents such as birth and marriage certificates are typically legalised by apostille rather than full consular legalisation, simplifying documentation for residence applications where the issuing country is also a convention member.

Process, due diligence and documentation

From a process standpoint, the EDB will expect a complete application package covering the buyer, dependants and the qualifying real estate. Exact document lists vary by route and change over time, but applicants should anticipate:

• Identity and civil-status documents, such as passports, birth certificates and marriage certificates.
• Evidence of source of funds and source of wealth, consistent with international AML standards.
• Police or criminal-record certificates from relevant jurisdictions, with validity requirements to be confirmed with the EDB and local advisers at the time of application.
• Executed sale agreement and proof of payment for the qualifying real estate.
• Health insurance evidence and, where relevant, business or retirement documentation.

Given the interplay between property law, immigration rules and tax residence, most private clients work with a combination of a local law firm, a tax adviser and a trusted project developer. The EDB’s role is regulatory and administrative; it does not act as your personal adviser.

Programme suitability: who should consider Mauritian qualifying real estate?

Qualifying real estate in Mauritius can be a useful component of a broader private-client mobility strategy where you:

• Value a non-EU, non-Schengen residence option for jurisdiction diversification.
• Seek a recognised residence route for family optionality, without necessarily relocating full-time.
• Prefer a tax environment with no capital gains, inheritance or wealth taxes, while being prepared to manage tax residence and foreign-income treatment carefully.
• Are prepared to commit at least USD 375,000 to property in an approved scheme and to accept the associated registration duty and running costs.

It may be less suitable if your primary objective is EU or Schengen mobility, if your investment horizon is very short, or if you prefer to avoid concentrated exposure to a single property asset.

For many families, Mauritius sits alongside options such as Cyprus permanent residence or the Greece Golden Visa as part of a diversified residence planning portfolio. The right mix depends on travel patterns, business interests, children’s education, tax residence and long-term succession planning.

Next steps: aligning property selection with residence planning

Selecting the right Mauritian property is not simply a question of price or sea view. For buyers who care about residence outcomes, the starting point is to confirm that the project is an EDB-approved PDS, IRS, RES or Smart City scheme and that the planned acquisition will meet the USD 375,000 threshold for qualifying real estate.

From there, you can evaluate location, developer quality, governance, rental strategy and exit options in the same disciplined way you would approach any significant asset allocation. At Kestrel Private, we help clients compare Mauritian qualifying real estate with alternative residence routes and jurisdictions, and coordinate with local professionals so that property selection supports, rather than drives, the wider residence planning strategy.