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Real Estate

The real estate industry in Mauritius is booming and provides sound investment opportunities. The Government of Mauritius has introduced several schemes, namely the Property Development Scheme (“PDS”) and the Smart City Scheme to encourage investment in the industry by non-citizens. The latter will also be able to benefit from the advantageous fiscal incentives under the said schemes.

The Non-Citizens (Property Restriction) Act allows foreigners to purchase the following properties in Mauritius with the prior approval of the Economic Development Board:

  • A residential unit developed under the PDS scheme
  • A residential unit developed in a smart city
  • An apartment located in a building of at least two floors above ground floor

The property can be acquired either under his/her own name or through one of the following vehicles

  • Company
  • Société
  • Trust
  • Limited Partnership
  • Foundation