Since July 2026, registration duties on residential property acquired by non-citizens in Mauritius have been doubled, rising from 5% to 10% under the EDB Property Scheme and Ground Plus Two (G+2) scheme. This major fiscal change reshuffles the deck for foreign investors in the Mauritius real estate market.
What changes — and what stays
The change specifically affects non-citizens acquiring residential property through official schemes. However, access thresholds remain unchanged: the minimum purchase price for a G+2 apartment stays at MUR 6 million, and the USD 375,000 threshold continues to apply for a residence permit.
The so-called « 85/15 rule », introduced in December 2024, also remains in force: for IRS, RES, IHS, PDS and Smart City schemes, 85% of the purchase price must be paid in Mauritian rupees and 15% in convertible foreign currency.
Premium zones remain attractive
Despite the tax increase, Mauritius's premium real estate zones maintain their appeal. In the north, Grand Baie, Mont Choisy and Pereybère remain the benchmarks for European buyers. On the west coast, Tamarin, Rivière Noire and Flic-en-Flac draw nature and lifestyle seekers. The east (Beau Champ, Anahita) and south (Bel Ombre) round out the luxury offering with golf villas and waterfront residences.
As of late September 2026, over 164 properties were listed on specialist platforms, indicating ample supply despite the fiscal tightening.
Why it matters
The doubling of registration duties for non-citizens reflects Mauritius's intent to better regulate foreign real estate capital flows, while preserving its status as a premium investment destination. For French and European investors, this change requires a recalculation of net yield and repositions PDS and Smart City schemes as the most competitive vehicles under the new framework. The island remains attractive — but the rules of the game changed in July 2026.