According to Real Estate Mauritius, non-citizens can buy only under six official schemes, and a residence permit is linked to an investment of USD 375,000.
According to Real Estate Mauritius, a foreign investor can acquire property in Mauritius only under one of six schemes defined by the government and regulated by the Economic Development Board (EDB): PDS, IRS, RES, G+2 (also written R+2), Smart City and IHS. The scheme a property falls under determines who it can later be sold to, what must be declared and whether the purchase opens a right to stay. The guide therefore advises checking the scheme and the EDB approval of the development before discussing price. The source says that since the 2025–2026 Budget, the provision allowing non-citizens with a special authorization to buy outside the approved schemes above USD 500,000 has been removed, so only EDB-regulated schemes remain. A residence permit is linked to an investment of at least USD 375,000 in an eligible property; it covers the investor, spouse and children under 24. Below that amount, purchase may still be possible but, according to the guide, does not give a right to stay. The schemes differ in scope. PDS (since 2015) is the main route for new developments and requires 25% of units to be sold to Mauritian citizens; Smart City covers mixed-use projects, with tax incentives reported as removed for projects approved after June 2025. IRS and RES are described as available on resale only, for developments approved before 2015. G+2 is the cheapest entry route, with a minimum price of MUR 6,000,000 (about USD 130,000), but seafront apartments are excluded. IHS covers hotel units, with personal use limited to 45 days a year. The source notes that thresholds should be confirmed in the development's own documentation on the day of the deed. This article is a summary of the source's description and is not legal or tax advice.