Mauritius

Residence Permit by Real Estate Investment

The Mauritius Residence Permit by Real Estate Investment grants a residence permit to foreign nationals who purchase residential property valued at a minimum of USD 375,000 within an EDB-approved real estate development scheme. Governed by Section 8 of the Immigration Act 2022, the permit is valid for as long as the property is owned — with no fixed expiry or annual turnover requirements. Holders are also exempt from needing a separate Occupation or Work Permit to invest and work in Mauritius.

Six categories of approved schemes are available for non-citizen property purchase:

• Property Development Scheme (PDS): The primary current scheme — integrated residential projects with social benefit to neighbouring communities; minimum USD 375,000; registration duty of 5%.
• Integrated Resort Scheme (IRS): Luxury villas, townhouses, penthouses, and apartments in developments exceeding 10 hectares; minimum USD 375,000.
• Real Estate Scheme (RES): Smaller exclusive residential developments with villas, penthouses, duplexes, and apartments; minimum USD 375,000.
• Smart City Scheme (SCS): Environmentally sustainable mixed-use developments with smart technology integration; minimum USD 375,000 (reduced from USD 500,000 by Finance Act 2025).
• Invest Hotel Scheme (IHS): Hotel units within approved hotel projects; owners have a maximum of 45 days of personal use per year with lease-back income generation; minimum USD 375,000.
• Ground + 2 Apartments (G+2): Apartments in buildings with at least two floors above ground level; minimum USD 375,000 or MUR 6 million equivalent.

Property may be purchased individually or through a trust, company, or foundation.

• Purchase of residential property at or above USD 375,000 (in freely convertible foreign currency or Mauritian Rupees equivalent) within an EDB-approved scheme
• Property must be in one of the six approved scheme categories listed above; non-residents cannot purchase property outside approved schemes
• Due diligence checks conducted by the EDB as part of the application process
• No specific educational, professional, or business qualifications required

• Application to Enter Mauritius form
• UID Form (for all applicants, dependants, and permit holders)
• Passport copy
• Proof of property purchase (deed of sale or purchase agreement for USD 375,000+ in approved scheme)
• Supporting documentation as per scheme guidelines

The residence permit is valid for the duration of property ownership — there is no fixed expiry date and no periodic renewal is required while the property is held. If the property is sold, the permit lapses. After holding the permit for at least 5 consecutive years (increased from 3 years by the Finance Act 2025), holders may apply for a 20-year Permanent Residence Permit.

The primary applicant's spouse (including common-law partner of opposite sex), children under 24 years of age, and parents are granted residence permits alongside the main applicant. Dependant permits are tied to the primary applicant's property ownership.

Mauritius levies a flat 15% income tax on worldwide income for tax residents (present 183 or more days per fiscal year July–June). Foreign income is taxed only when received in Mauritius. There is no capital gains tax, no inheritance tax, and no estate or gift tax. There are no restrictions on repatriation of funds or revenue from sale or rental of property. Property owners who rent their property must comply with applicable income tax obligations.

Applicants identify and purchase a residential property in an EDB-approved scheme, then submit an application to the Economic Development Board. The developer of the approved scheme typically assists with the application process and documentation.

1. Select and purchase property: Choose from one of the six approved scheme categories at or above the USD 375,000 threshold.
2. Submit to EDB: Submit the application with required documents to the EDB (contact: +230 203 3800; Ground Floor, 7 Exchange Square, Wall Street, Ebene, Mauritius).
3. Due diligence: The EDB conducts due diligence checks. Upon successful completion, the applicant and included family members receive the residence permit.
4. Fees: USD 50 non-refundable application fee (effective 1 December 2025); registration duty of 5% of property value applies to PDS properties.

Processing typically takes 2–6 months from submission of a complete application.

Links

• https://residency.mu/acquire/property-development-scheme/
• https://passport.govmu.org/passport/?page_id=626
• https://edbmauritius.org/work-live

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