Buying Property as Foreigner in Mauritius 2026 – PDS, IRS, Residency Rules Guide

Mauritius remains one of the most attractive destinations for foreign buyers in 2026, thanks to its stable economy, high quality of life, and clear residency-by-investment schemes. With a minimum investment threshold still at  USD 375,000 for permanent residency through approved property projects, the island offers significant tax advantages (15% flat rate for residents, no capital gains tax on PDS/IRS sales) and strong rental yields (6-10% in prime areas).    

At  p ropertymauritius.com , we specialize in helping foreigners find and purchase eligible properties under PDS, IRS, Smart City, and R+2 schemes. This complete 2026 guide explains the current rules, compares the main schemes, and provides practical tips to make your purchase secure and successful.    

Why foreigners choose Mauritius for property investment in 2026? 

• Permanent Residency – Invest USD 375,000+ in an approved project and obtain a lifelong residency permit (extendable to spouse & dependents under 24)  
• Tax Benefits – 15% flat tax on worldwide income for residents (183+ days/year), no inheritance tax, no capital gains tax on approved schemes  
• Market Stability – +5-10% price growth expected in 2026 (Statistics Mauritius / Global Property Guide), driven by tourism recovery and new infrastructure  

• Lifestyle & Safety – English/French bilingual, excellent healthcare, international schools, and one of the safest countries in Africa  

  Foreign buyers can purchase only in approved schemes (PDS, IRS, Smart City, R+2). Freehold land outside these is reserved for Mauritians.  

   

The Main Schemes for Foreign Buyers in 2026  

Key Rule 2026 : All schemes must be approved by the  Economic Development Board (EDB) . Foreigners cannot buy freehold land or houses outside these categories. 

Step-by-step guide: Buying as an expatriate (foreigner) in Mauritius 2026 

1. Choose your scheme 
   PDS and Smart City are the most popular for 2026 due to new projects and residency guarantee. 
2. Find eligible properties 
   Browse verified PDS/Smart City listings on Property-Mauritius.com – filter by price, bedrooms, location, and scheme. 
3. Due diligence 
   • Verify EDB approval 
   • Check title deeds (via notary) 
   • Get property valuation (independent surveyor) 
4. Financing & payment 
   • Local banks offer mortgages to foreigners (up to 70% LTV) 
   • Transfer funds via bank (EDB requires proof of foreign source) 
5. Residency application 
   Submit to EDB after purchase: passport, proof of investment, police clearance. Processing time: 3-6 months. 
6. Closing & After-Sale 
   Sign deed at notary, pay registration duties (10% for foreigners in 2025-2026), get keys. 

Common mistakes to avoid in 2026 

• Buying outside approved schemes → no residency, resale restrictions 
• Skipping notary verification → risk of title issues 
• Underestimating total costs → add 5-7% notary + duties + VAT 

Why choose propertymauritius.com for your real estate purchase 

With over 15,000 listings and partnerships with verified agencies, we help foreigners find PDS/Smart City properties that match residency criteria. Our free tools include price comparison, virtual tours, and expert guides. 

Ready to start? 

Explore our selection of expat-eligible properties for sale in Mauritius . 

Contact our team for a free consultation on your 2026 investment.