Mauritius: cross-border payments and remote closing

A buyer who lives abroad will ask the same questions again and again: when do I pay, how does the money have to arrive, do I have to come, and what can go wrong. This briefing gives your team the sequence of a scheme purchase and the points that most often cost time. It is written for agencies and developers, and it draws on one Mauritian agency's guide, so confirm each point with the notary before you tell a buyer.

The sequence in one view

The guide lists the steps in this order (see the guide to the nine buying steps): verify that the property falls under an approved scheme, choose an intermediary that is properly registered, sign the promise of sale, file the application to the Economic Development Board for properties under the Integrated Resort, Real Estate or Property Development schemes, wait for authorisation, transfer the funds, sign the deed before a notary, register the deed, and, from USD 375,000, apply for a residence permit. Put this sequence in front of the buyer in the first week, with who does what.

Promise of sale and deposit

The promise of sale becomes binding once the property and price are agreed. A deposit paid as earnest money allows either side to withdraw, with a penalty: the guide says a buyer who withdraws forfeits the deposit and a seller who withdraws returns double. Explain this to the buyer before the deposit moves, and check the wording in the notary's draft.

The Economic Development Board application

For the schemes that need it, the guide gives an application charge of MUR 25,000, not refundable, an acknowledgement normally within five working days, no statutory deadline for the decision, and an authorisation that is valid for six months once granted. The practical lesson is that the timetable you give a buyer should include a period that nobody controls. Do not promise a closing date until the authorisation is in hand.

How the money must arrive

The guide says funds must come from abroad in foreign currency. For first sales under the schemes, it says the notary pays 85 percent of the price to the developer in rupees and 15 percent in foreign currency or rupees. It also describes a limit: for properties above USD 750,000, borrowing is allowed for the part above that amount, while the first USD 750,000 must be the buyer's own funds transferred from abroad, and a resident holding an occupation or residence permit with rupee income may use rupee accounts. These are one agency's statements, not the rule itself.

What the guide does not state: how a power of attorney can be used, any exchange requirements of the central bank, and the mechanics of the wire transfer. Do not fill these gaps from habit. Ask the notary and the buyer's bank, in writing, before you give the buyer a date or a payment instruction.

The deed and the registration

The deed is signed before a notary, and the buyer normally bears the notary's costs. The guide says the deed must be registered within eight days or a fifty percent surcharge on the duty applies, and that the registration duty is paid in US dollars or another hard currency. Since the rate of duty has been in doubt in 2026, read the 2026 briefing, Mauritius: what changed for foreign buyers, and ask the notary which regime applies to your deal.

Costs the buyer should see early

The guide lists a notary scale in bands from two percent down to half a percent, about 1.15 percent in total on its example, and gives a worked example of a scheme property at MUR 20 million that comes to about MUR 1.255 million, or 6.3 percent, before agency fees and financing. Treat it as one agency's illustration. Show buyers a complete cost table, not only the price. The guide also says an owner must give the Economic Development Board 30 days' written notice before a resale, which a buyer who plans an exit should know on day one.

Remote closing

Because the funds come from abroad and the deed is signed before the notary, the question for a buyer outside Mauritius is whether they must be present. The guide does not say. Some notaries accept a power of attorney and some buyers fly in; ask the notary which they accept and what form the document must take. If a power of attorney is used, ask who holds it and who checks the identity of the person signing.

Where purchases lose time

• the authorisation is awaited, and the buyer has booked a flight or a transfer
• the buyer's bank holds or questions the incoming transfer
• the deed is not registered within the period and the surcharge applies
• the buyer assumed a residence permit is automatic
• the rate of duty is disputed between the parties

A short checklist for your team

• confirm the scheme before the promise of sale
• explain the earnest-money rule, and the double-return rule for sellers
• tell the buyer the authorisation timetable is outside your control
• ask the notary in writing about remote signing, powers of attorney and the registration deadline
• show the buyer the full cost table at the start
• keep your own file as complete as the notary's

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.