For international buyers, understanding the legal process before buying property in Mauritius is essential before making an offer, paying a deposit or transferring funds. The purchase does not depend only on whether the buyer likes the property and agrees with the price. The buyer profile, the property itself and the proposed acquisition route must all comply with the legal framework governing property ownership by non-citizens.
Mauritius provides several recognised routes for foreign property acquisition, but each follows its own approval process. Purchases under approved property schemes and the G+2 apartment route are generally handled through the Economic Development Board, while certain direct acquisitions outside these routes may require separate authorisation under the Non-Citizens (Property Restriction) Act. These routes are distinct and should not be treated as interchangeable.
For broader information on authorised schemes, acquisition costs and residence considerations, our article on buying property in Mauritius as a foreign investor provides a useful starting point. This article focuses specifically on the legal checks, approvals, documents and notarial steps that should be completed before a buyer commits.
Confirm the acquisition route first
The first legal step is to identify the route under which the property can be acquired. A non-citizen cannot assume that every villa, apartment, house or plot of land is open for purchase.
In practice, the principal routes include PDS and Smart City developments, hotel units under the Invest Hotel Scheme, qualifying resales within existing IRS and RES projects, and apartments acquired through the separate G+2 route. Specialist routes may also exist for specific buyer profiles, including the USD 500,000 residential-property route for eligible residence, occupation or permanent residence permit holders.
A non-citizen may acquire a qualifying G+2 apartment in a condominium building containing at least two floors above the ground floor. The purchase requires prior EDB approval and the price must be at least MUR 6 million, or its equivalent in hard convertible foreign currency. G+2 is a statutory apartment route, not an EDB property scheme in the same sense as PDS or Smart City.
A standalone house, villa, bare plot or serviced land outside an approved scheme is not generally available to a non-citizen merely because the title is valid. The buyer must first identify a specific statutory or authorised route permitting that type of acquisition. If the legal basis is unclear, the transaction should pause until the file has been reviewed.
Check the buyer profile and ownership structure
The legal process also depends on who is buying. A non-citizen individual is not assessed in the same way as a company, trust, foundation or other holding structure. In Mauritius, the definition of non-citizen can also extend to certain entities where ownership, control or shareholding involves non-citizens.
This should be clarified early, especially for buyers purchasing with a spouse, family members, a company or an estate-planning structure. The buyer profile may affect the approval route, the documents required and the way the deed is prepared. Acquiring shares in a company that holds immovable property may also raise authorisation issues.
The fact that a company, trust or other structure is eligible to acquire the property does not necessarily mean that the acquisition will provide an individual residence permit. Acquisition eligibility and residence eligibility should be reviewed separately.
Review the property file
Once the acquisition route is identified, the property file should be examined. This is where the legal status of the asset is tested against the way it is being marketed.
For a development property, the buyer should check that the project has the relevant approval, that the specific unit is covered by the development documentation and that the seller is authorised to sell. For a resale, the title history, original approval and resale conditions should be reviewed. For a G+2 apartment, the building status, minimum price and approval route need to be confirmed.
This stage should not rely on general marketing language such as 'available to foreigners'. The file should show why the property is eligible, under which route it is being sold and what conditions remain to be fulfilled. Lifestyle preference and legal eligibility are connected in the purchase decision, but they are not the same test.
Prepare approval documents early
The approval process is rarely just one form. Depending on the route, the file may include identity documents, proof of address, bank references, source-of-funds information, corporate, trust or foundation documents where applicable, title documents, site plans, valuation information or other supporting evidence.
The buyer should also understand who submits the application. In some scheme-based acquisitions, the developer or scheme company may coordinate the process with the EDB. In other cases, the buyer may need to apply through the relevant official route, with professional support. The submission channel also depends on the route. Several current applications are made through the EDB’s electronic property-acquisition systems, while scheme developers or authorised representatives may coordinate other applications.
For international buyers, this can be sensitive because documents may come from several jurisdictions and banks. A clean file creates a calmer process and allows the buyer, notary, developer, bank and adviser to work from the same information.
Treat compliance and payment as part of the purchase
Mauritian property purchases involving non-citizens are also subject to compliance checks. The buyer may need to show how the acquisition is funded and where the money comes from. Banks, notaries, developers and authorities can all request information before the transaction proceeds.
For first sales under IRS, RES, IHS, PDS and Smart City arrangements, current EDB rules require the relevant funds to be brought into Mauritius in hard convertible currency. The notary then ensures that 85% of the consideration is paid to the promoter in Mauritian rupees, while the remaining 15% may be paid in Mauritian rupees or hard convertible foreign currency. The EDB’s published FAQ states that this framework does not apply to resales or G+2 apartment purchases.
Where the price exceeds USD 750,000, the current framework generally requires the first USD 750,000 to come from the buyer’s own funds before a Mauritian bank loan is used for the balance. Loan repayment should also be checked against the applicable foreign-currency requirements.
Draft the reservation documents carefully
A reservation agreement or preliminary contract should reflect the legal reality of the transaction. It should identify the buyer and seller, describe the property, set out the price, mention any deposit, clarify the deposit, the notary’s holding arrangements and the authorised payment channel, and refer to the approvals still required.
For a non-citizen buyer, the document should not make completion appear unconditional if approval has not yet been granted. It should also identify the scheme or approval route and avoid creating confusion between acquisition eligibility and residence eligibility.
If financing is involved, the contract should reflect how the loan or payment structure affects timing. If the purchase is off-plan, the buyer should also check the delivery obligations, construction documents, guarantees and technical schedules that apply to the project.
Separate acquisition approval from residence planning
Many international buyers are interested in Mauritius because the property purchase may support a longer stay. This is legitimate, but residence should be treated as a separate legal question.
Some acquisitions can support residence when the applicable threshold and conditions are met. Current public EDB information refers to residence eligibility at USD 375,000 for certain approved property routes and qualifying G+2 apartments, with the right generally linked to continued ownership of the qualifying property.
The buyer should therefore avoid assuming that every eligible property automatically supports residence. A property may be purchasable by a non-citizen without meeting the buyer’s residence objective. The threshold, route, buyer profile and ownership structure should all be checked before the purchase is presented as a residence solution.
Coordinate the notarial deed and registration
Once the required checks and approvals are in place, the notary prepares the authentic deed, reviews the title and registered encumbrances, coordinates the regulated flow of completion funds and causes the deed to be registered with the Registrar-General.
The buyer should confirm the final acquisition costs, duties, fees, payment timing and registration requirements before completion. This is particularly important when funds are coming from abroad or when the buyer is using bank financing.
The deed should also be consistent with the approval granted. Names, property description, price, route, conditions and payment details should align across the application, approval, contract and final deed.
Keep future resale and July 2026 changes in view
The legal process should also consider what happens after completion. The buyer should understand whether the property can be resold to another non-citizen, whether disposal requires further approval, whether rental use is allowed and whether estate or co-ownership rules affect daily use.
Buyers considering a G+2 apartment on State land or Pas Géométriques should obtain current confirmation of measures announced in the 2026-2027 Budget. The announced restrictions preserve certain previously approved leases and existing-owner resales, but their precise application should be checked before a reservation contract is signed.
These points matter for second homes, investment properties and future residence plans. A strong legal process is not only about reaching completion. It is about making sure the property can be owned, used and later transferred in line with the buyer’s intentions.
Securing the legal route before buying in Mauritius
Before committing to a property in Mauritius, a foreign buyer should confirm the acquisition route, buyer profile, approval process, title position, payment structure and residence implications. Each step should be checked before the transaction becomes difficult to unwind.
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Sources
Economic Development Board - Property Acquisition Management System
Prime Minister’s Office / DHA - Non-Citizens (Property Restriction) Act guidance
Attorney-General’s Office - Non-Citizens (Property Restriction) Act
This article is for general guidance only and does not constitute legal, tax, residence or investment advice. Property acquisition rules, approval procedures, payment requirements, tax measures and residence conditions in Mauritius may change. Buyers should verify the legal process for any specific property with a qualified notary, legal adviser, the Economic Development Board and the relevant authorities before signing or transferring funds.
