Foreign nationals can purchase apartments in Mauritius through the PDS (Property Development Scheme), Smart City Scheme, or in buildings of at least two floors above ground level with EDB (Economic Development Board) approval. Apartments in approved developments starting from USD 375,000 also qualify the buyer for a Mauritius residence permit.
Grand Baie and the northern coast offer beachfront apartment complexes with lagoon views and marina access, while Flic en Flac and Tamarin on the west coast provide sunset-facing residences with mountain backdrops. Port Louis Smart City developments like Mon Tresor and Cap Tamarin combine urban convenience with resort-style amenities and investment-grade specifications.
PDS-qualifying luxury apartments start from approximately USD 375,000 for two-bedroom units and range to USD 1.5 million+ for premium penthouse apartments in top-tier developments. Service charges typically run USD 200-600 per month covering pool maintenance, gardens, security, and common area upkeep.
Non-citizens must purchase within approved schemes (PDS, Smart City, or Ground+2 apartments with EDB authorisation) and cannot buy agricultural land or properties outside these frameworks. The EDB oversees all foreign property acquisitions and requires registration, with the process typically taking 4-8 weeks for approval and documentation.
Mauritius has a flat 15% income tax rate with no capital gains tax, no inheritance tax, and no wealth tax, making it one of the world's most attractive tax jurisdictions for property owners. Rental income is taxed at the same 15% flat rate, and Mauritius has double taxation agreements with over 40 countries, enhancing its appeal for international investors.
Mauritius imposes no capital gains tax on property held by individuals, no inheritance tax and no wealth tax. Rental income is taxed at a flat 15% and the country has an extensive double-tax treaty network covering the UK, France, South Africa, Germany and India, making the island structurally tax-efficient for international owners.
Property investment of USD 375,000 or more in an IRS, PDS, Smart City or IHS scheme grants the buyer, spouse and dependent children permanent residency for as long as the property is held, with an option to apply for Mauritian citizenship after legal residence. This is one of the fastest residency-by-real-estate routes globally.
Mauritius ranks consistently as a top retirement destination for European and South African buyers, combining year-round 24-30°C climate, English- and French-speaking administration, high-grade private healthcare in Wellkin and Fortis Darné clinics and direct long-haul flights to Paris, London, Johannesburg and Dubai.
The east coast (Belle Mare, Beau Champ) offers white-sand lagoons and the island's flagship five-star hotels. The west coast (Tamarin, Black River, Flic en Flac) delivers dolphins, kite-surfing and dramatic mountain backdrops. The north (Grand Baie, Mont Choisy) is the nightlife and marina hub. The south-west (Bel Ombre) is UNESCO biosphere countryside.
Before you go
Tell us what you have in mind — a location, a budget, a type of home — and a member of our team will come back to you personally. No obligation.
A member of our team will be in touch with you shortly.
