Foreign nationals can purchase residential property in Mauritius through approved schemes including PDS (Property Development Scheme) and the Smart City Scheme, which are specifically designed for international buyers. A minimum investment of USD 375,000 in a PDS development also grants the buyer and their family a Mauritius residence permit, making it an attractive pathway for relocation.
The Property Development Scheme (PDS) replaced the earlier IRS and RES programmes, allowing foreigners to buy freehold luxury homes in approved gated developments across Mauritius. PDS developments must include a minimum of six units on freehold land, and the developments typically offer premium amenities including golf courses, marinas, spas, and concierge services.
The Grand Baie and northern coast area is Mauritius's most established luxury market, with PDS developments like Azuri and Mont Choisy Le Parc offering beachfront living. The Black River and Tamarin area on the west coast provides spectacular mountain and sunset views, while Beau Champ on the east coast is home to the renowned Anahita development and the Four Seasons Private Residences.
PDS villas typically start from USD 500,000 for 3-bedroom properties and range up to USD 5-10 million for prime beachfront estates in top-tier developments. Annual costs include property tax (approximately 5% of rental value as assessed by local authorities), homeowners association fees, and insurance, with tropical maintenance costs for gardens and pools running higher than temperate climates.
Mauritius offers a tropical island lifestyle with year-round warm weather, stunning lagoons and coral reefs, world-class diving, deep-sea fishing, and championship golf courses designed by Ernie Els and Bernhard Langer. The island has a favourable tax regime with a flat 15% income tax rate, no capital gains tax, no inheritance tax, and English and French are widely spoken.
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.
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