Mauritius: what changed for foreign buyers in 2026

Foreign buyers in Mauritius ask what a purchase costs and what has changed. Several things moved in 2025 and 2026, and the sources do not fully agree. This briefing lists them as we found them, says where the reports conflict, and tells agents what to check before they quote a figure. It is written for agencies and developers.

The schemes themselves

Mauritian agency guides describe a consolidation. The Property Development Scheme is called the main framework for new properties and has replaced the older Integrated Resort and Real Estate schemes, which remain only for existing projects; apartments in multi-storey buildings and Smart City developments continue (see the scheme overview). Reports add that a route allowing purchases outside the schemes from USD 500,000 was repealed, so foreign purchases are confined to the government-regulated schemes. Before you market a property to a foreigner, find out in writing which scheme it is in.

Registration duty and land transfer tax: a contested position

This is the point where you must be most careful. Several agency blogs report that the 2025 budget doubled registration duty paid by non-citizens, and the land transfer tax paid by developers selling under the schemes, from five to ten percent, from 1 July 2026 (see one 2026 investor guide). A Mauritian agency page updated on 2 September 2026 says that the Finance Act 2026 repealed that increase with effect from 13 August 2026, so that the ordinary regime applies again, with five percent registration duty paid by the buyer and five percent land transfer tax paid by the seller (see the budget summary). The same page says that for a deed signed or registered between 1 July and 12 August 2026 no official position had been published, and that the notary must be asked.

A further report says the higher duty did not apply where both parties signed a promise of sale before a notary before 19 June 2026. Another reported change is an additional ten percent charged to sellers of residential property on State land or on land known as Pas Geometriques that is transferred to non-citizens, which brings the seller's total cost to about fifteen percent.

What this means for you: do not give a buyer one figure. Name the regime that applies to the date of the deed, say that the position was disputed in mid-2026, and let the notary confirm it. Keep a dated record of the rate you told each buyer.

A resale tax that was proposed

The 2025 budget proposed a charge on resale by non-citizens of the higher of ten percent of the sale value or thirty percent of the gain. One 2026 summary reports that a proposed capital gains charge was cancelled and not passed, while another lists the higher-of rule as a land transfer tax on resale of scheme properties. The reports conflict. Treat resale tax as an open point and tell exit-minded buyers to ask the notary.

Residence and permanent residence

A residence permit is reported to be available on a qualifying scheme purchase from USD 375,000, to last as long as the property is owned and to extend to a spouse and children under 24. The consultancy summary says the Economic Development Board confirmed that the residence-through-purchase arrangement under the Property Development Scheme remains in place. The waiting period for permanent residence is reported as extended from three to five years. These come from consultancy and agency guides: do not repeat them to a buyer as law.

A new register for agents

Registration with the Real Estate Agent Authority is reported to be mandatory from 1 August 2026. The first stage covers property agents, land promoters and property developers; those holding a business registration number at 31 July 2026 are reported to have until 31 October 2026 to apply through the Economic Development Board's licensing platform, for a processing charge of MUR 2,000 (see the report). The Authority is described as keeping a public register and handling complaints. For an agency this is a matter of its own licence. For a foreign partner it is a useful check on whether an intermediary is registered.

Anti-money-laundering expectations

The Financial Intelligence Unit supervises agents under the anti-money-laundering law, and a Mauritian law-firm note says the Real Estate Agent Authority will cooperate with it in future. Keep customer due diligence, beneficial-owner checks, seven-year records and suspicious transaction reports in order (see the DTOS note).

What this means for your team

• name the regime for the date of the deed, and write down the rate you quoted
• ask the notary about deeds signed or registered in the disputed window
• do not describe a residence permit or permanent residence as certain
• tell exit-minded buyers that resale tax is an open point
• check your own registration with the Real Estate Agent Authority before 31 October 2026 if you hold a business registration number
• date every figure you put on a page or in an email

Working with D.H. Realting

D.H. Realting is a trilingual (Russian, English, Polish) overseas-property platform. We introduce buyers, including expats and cross-border buyers, and support the process. Agencies that handle the deal locally and want to be introduced to such buyers can contact us through our partners page.

This briefing is informational only and is not legal, tax or investment advice. Facts were checked on 12 October 2026 from the sources named in the text; rules change, so confirm with a local lawyer before relying on any point.