Buying through a company or in your own name in Mauritius: Advantages, tax and pitfalls 2026

Should you acquire a property in Mauritius in your own name or through a company? The question comes up systematically among foreign investors, especially those who already hold assets through companies in their country of tax residence.

In 2026 both routes exist, but they are not equivalent depending on the objective (residence, rental, inheritance, asset protection, exit). Here is a clear comparison of the advantages, tax treatment and pitfalls to avoid.

1. The two options in brief

Purchase in personal name
The property is acquired directly by an individual (possibly in joint ownership with a spouse). This is the simplest and most common route for non-citizens buying under an EDB scheme (PDS, Smart City, etc.) who want the residence permit linked to the property.

Purchase through a company

The property is held by a company (often a Mauritian company). The investor holds the shares. This route is used for structuring, multi-asset holding or preparing inheritance/exit. It is more complex and does not automatically open the same residence rights.

2. Purchase in personal name: advantages and limitations

Advantages

• Simplicity: more direct acquisition process under EDB schemes
• Residence permit: purchase of an eligible property (≥ USD 375,000 under an approved scheme) generally opens the right of residence for the buyer, spouse and dependent children
• Simpler tax reading on the Mauritian side (no capital gains tax on property in the standard regime, no inheritance tax in Mauritius)
• Lower structural costs: no company incorporation or annual maintenance linked to the property
• Simpler exit: direct resale of the property

Limitations

• The property forms part of the personal estate (succession aspects must be anticipated in the country of tax residence)
• Less flexibility to bring in co-investors or organise complex family ownership
• On resale, the exit is on the property itself (and the residence permit is linked to it)

For whom: the majority of buyers who want to live in Mauritius or hold a secondary residence with a residence title, without complex structuring.

3. Purchase through a company: advantages and limitations

Potential advantages

• Wealth structuring: holding via a corporate envelope (alone or with others)
• Flexibility in transferring shares (depending on applicable law and the articles)
• Separation between personal assets and the property (to a certain extent)
• Possibility, in some structures, of preparing an exit by share transfer rather than sale of the property

Major limitations and constraints

• Residence: purchase through a company does not automatically open the same Mauritian residence permit as a personal purchase of a property ≥ USD 375,000 under an EDB scheme. The right to reside remains, in the classic logic, attached to a personal acquisition under an eligible scheme.
• Complexity and cost: incorporation, possible substance requirements, accounting, annual formalities, professional fees
• Scrutiny by banks and the EDB: fund traceability, beneficial owners, enhanced KYC/AML compliance
• Company tax: depending on activity (letting, etc.), Mauritian corporate tax rules may apply
• Investor’s country of tax residence: CFC rules, transparency, tax on foreign company income — must be analysed with a tax adviser in the country of residence

For whom: already structured investors, multi-property projects, holding or inheritance logics, with solid legal and tax advice on both sides (Mauritius + country of residence).

4. Tax: what really changes

On the Mauritian side

• No capital gains tax on property for individuals under the standard regime
• No inheritance tax in Mauritius
• Rental income received by a resident or non-resident individual is subject to Mauritian income tax rules (according to exact tax status)
• A Mauritian company is subject to corporate tax according to its activity and status (rates and rules to be checked case by case; Global Business and other regimes have their own constraints)

On the investor’s country of tax residence

This is often the most important point. Many countries (including France):

• Tax foreign rental income
• Have transparency or CFC rules on foreign companies
• Treat the capital gain on share disposals differently from a property capital gain
• Apply inheritance tax under their own law

2026 golden rule: never choose the company structure for “Mauritian” reasons alone. The decision must be validated with a tax adviser in the country where you are (or will be) tax resident.

5. Summary comparison table

6. The most common pitfalls in 2026

1. Choosing the company to “optimise” without analysing the country of residence
   Frequent result: higher complexity in Mauritius + heavy or burdensome reporting in the country of residence.
2. Believing the company gives the same residence right
   The permit linked to the purchase of a property ≥ USD 375,000 under an approved scheme is designed for personal acquisition (and the family). The company does not replace it.
3. Underestimating annual costs and obligations
   Accounting, registered agent, possible substance, filings: recurring costs can erode the return on a single property.
4. Setting up a company without substance or economic rationale
   Authorities (Mauritius and the country of residence) increasingly look at the economic reality of structures.
5. Neglecting fund traceability and beneficial owners
   Whether the purchase is in personal name or through a company, KYC/AML and source of funds remain central.
6. Forgetting the impact on the exit strategy
   Selling a property in personal name or transferring company shares does not have the same tax and practical consequences across jurisdictions.

7. Which option to choose according to your project?

You want to live in Mauritius (or hold a residence title linked to the property)

→ Personal name under an eligible EDB scheme. This is the most direct and coherent route.

You are buying a rental property with no need for residence

→ Personal name often remains the simplest. A company is only justified if a cross-border tax analysis (Mauritius + country of residence) clearly supports it.

You are structuring assets with several parties / preparing inheritance

→ A company may be relevant, subject to a structure validated by advisers in both countries.

You are unsure

→ Start from the life and residence project, not from the structure. The structure follows the objective, rarely the reverse.

8. Practical points of attention

• Have the full cost quantified (10% registration duty for non-citizens, notary, FX, any company costs).
• Check from the outset whether the target property is eligible for personal acquisition under an EDB scheme.
• Do not sign any structuring document without written advice from a competent professional in Mauritius and in your country of tax residence.
• Document the source of funds, whether you buy directly or through a company.

Frequently Asked Questions 

Can one obtain a residence permit by buying through a company?

In principle not in the same way as with a personal purchase of a property ≥ USD 375,000 under an approved scheme. The classic residence-by-acquisition route is designed for personal purchase.

Does buying through a company avoid registration duties?

No. Duties and acquisition conditions are assessed according to the nature of the transaction and the status of the acquirer. A company does not automatically neutralise the rules applicable to non-citizens.

Is there capital gains tax if I sell in my own name?

In Mauritius there is no capital gains tax on property under the standard regime. However, your country of tax residence may tax the gain.

Is a Mauritian company taxable on rental income?

Yes, according to its activity and status. Corporate tax rules apply. A case-by-case analysis is essential.

What do most foreign buyers choose?

The large majority of purchasers who also want the right of residence opt for acquisition in personal name under an EDB scheme.

Are you hesitating between personal name and a company for your acquisition in Mauritius?

Property Mauritius guides you on the acquisition framework and can put you in touch with the appropriate legal and tax advisers (Mauritius + your country of residence) to secure the structure before any signature.

Contact Property Mauritius Agency in Pointe-aux-Canonniers for a personalised, confidential discussion.