Located about about 2,000 km away from the southeast African coast, Mauritius is a tropical island of the Indian Ocean

Located about about 2,000 km away from the southeast African coast, Mauritius is a tropical island of the Indian Ocean, with white sandy beaches, blue lagoons, and mountainous areas covered with luxuriant forests. A paradise on earth, also well-known for its advantageous tax regime.


Presentation of the country:MRUflag
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  • Official Name: Republic of Mauritius
  • Area: 2 040 km2
  • Population: 1.29 million
  • Capital: Port Louis
  • Spoken Languages: Mauritian creole, French, English
  • Currency: Mauritian rupee. Average change rate is: 1€ = 41.73 Bath (12/03/2014)
  • Life expectancy: 73 years (2011)
  • Literacy rate: 89.8%
  • Religions: Hinduism (49%), Christianity (32%), Islam (17%)
  • GDP per capita: $8,124 (2012)
  • Growth rate: 3.3% (2012)
  • Unemployment rate: 8.3% (2013)
  • Inflation Rate: 3.9% (2012)
  • Fiscal Balance: -3.7% of GDP (2012)
  • Trade Balance: $-2.43 billion (2012)
  • Flight from paris: Daily direct flight by Air Mauritius, 5 or 6 times a week by Air France. Duration 11:30
  • Time difference: + 3 hours in winter (noon in Paris is 15:00 in Port Louis) + 2 hours in summer (GMT +4)


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The Mauritian laws are based on French code civil, as the main contents of the law come from the Code Napoleon. Just as in the French law, the sale of a property in Mauritius is carried out by means of an “acte authentique”, which must be notarised, registered at the Cadastre, and transcribed to be binding on any third party.

Property market in Mauritius is well regulated. The Constitution of Mauritius protects property rights of owners, lenders, investors and developers.

In Mauritius, Non-Citizens can acess property ownership under specific schemes defined by the law. Several ownership legal regimes have been created.


Foreigners can own a property in Mauritius under two legal regimes:

  • IRS, the Integrated Resort Scheme, concerns luxury residences, with a minimum price of US$ 500,000. Non-citizen investors buying under IRS obtain a Permanent Residence Permit, which remains valid as long as the owner keeps the property and stay under the Scheme.
  • RES, the Real Estate Scheme, is also open to non-citizens, and there is no minimum amount of investment under this Scheme.

Outside these two specific schemes, purchasing a property in Mauritius as a non-citizen requires a special permission  from the Prime Minister’s Office.


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The sale deed is prepared by the notary. It is signed by both parties, plus the notary. Then, the deed is registered at the Land Registry (cadastre).


In order to prevent falsification, damage or loss, the origninal deed, called the “acte authentique”, must be kept by the notary who wrote it for a duration of one hundred years. The buyer will receive a copy of the original deed, this copy having the same value than “acte authentique” itself. The content and the date of the original deed are undisputable. They are guaranteed by the notary, who is financially and personally responsible for this document. This document is covered by professional secrecy.



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Real-estate agent

If you are purchasing a property with a real estate agent, you will have to pay agent fees, which are around: 2% of the total sale price, plus VAT (15%).


Buyer’s expenses:

  • Notary fee:
    • 2% on the first Rs 250,000 + VAT.
    • 1.5% on the next Rs 500,000 + VAT.
    • 1% on the next Rs 1,000,000 + VAT.
  • Registration Fees: no registration fee for those who buy their first home, otherwise it is 5% of the declared value.


Seller’s expenses: 

  • Notary Fees: None
  • Transfer Fee:
    • Seller pays 5% of Land Transfer Tax on the declared property value if the property has belonged to him for over 5 years.
    • The seller pays 10% of Land Transfer Tax on the declared property value if the property has belonged to him for less than 5 years.


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Mauritius has concluded tax treaties with many foreign countries, such as France, UK, Germany, South Africa, Qatar, India, Singapore, and many others. These double taxation agreements enable a citizen of these country, when he is living in Mauritius, to benefit from Mauritius taxation regime.


Taxation in Mauritius is very advantageous. Personnal income tax don’t exceed 15%. Mauritius island also offer a very attractive environnement for business or investment, as corporate tax rate in only of 3%, and there is no withholding tax on dividends, and no capital gains tax.


There is no Inheritance Tax to pay in Mauritius.




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