# Mauritius 🇲🇺 — Property Due-Diligence Playbook

ISO2: `mu`. Status: ✅ Fully populated (researched 2026-05).

## Country profile

- **Population**: 1,242,003 *de facto* / 1,233,427 resident (2022 Census, Statistics Mauritius — `https://statsmauritius.govmu.org/`); ~1.26 M projected 2024 (Statistics Mauritius mid-year estimates). Slow-growth + ageing population.
- **Currency**: **MUR** (Mauritian rupee). **Managed float against an undisclosed currency basket** (Bank of Mauritius monetary-policy framework — `https://www.bom.mu/`). Not pegged. Indicative rates (Nov 2025, Bank of Mauritius consolidated): **1 USD ≈ 46.4 MUR**, 1 EUR ≈ 50–52 MUR (verify daily at `https://www.bom.mu/markets/foreign-exchange/consolidated-indicative-exchange-rates`). MUR depreciated meaningfully vs USD over 2020–2025 (~30 → ~46) — currency-hedge the deposit-to-completion gap.
- **Languages**: English (official, parliament + courts + statutes); French (business, notariat, listings, daily press); Mauritian Creole (vernacular, ~85 % of households per Census 2022). Property contracts typically drafted in **French** (notarial tradition) but enforceable in either official language.
- **Legal system**: **Hybrid** — French civil code (Code Napoléon retained from 1804) + English common-law overlay (since British administration 1810–1968) + Mauritian statute. Real-estate transactions follow the French notarial model (acte authentique notarié, hypothèque); company law and trusts follow common-law tradition.
- **Cadastre**: **Registrar General's Department / Conservator of Mortgages** (`https://registrar.govmu.org/`) — central registry for all deeds, mortgages, and inscriptions. Digital cadastre via **LAVIMS (Land Administration, Valuation and Information Management System)** rolled out 2006–2011 — every parcel has a **Parcel Identification Number (PIN)** issued by the Cadastral Unit, Ministry of Housing & Land Use Planning. Title searches are now electronic; RGD has a **2-hour SLA** for transcription/registration of deeds.
- **Postcode**: 5 digits (e.g., Port Louis `11328`, Grand Baie `30501`, Curepipe `74303`). Postcode system fully implemented post-2014.
- **Admin levels**: 9 districts (Port Louis, Plaines Wilhems, Pamplemousses, Rivière du Rempart, Flacq, Grand Port, Savanne, Black River, Moka) + 1 outer island (Rodrigues, autonomous since 2002) + 2 dependencies (Agalega, St. Brandon). Local government: **5 municipal councils** (Port Louis, Beau Bassin–Rose Hill, Quatre Bornes, Vacoas–Phoenix, Curepipe) + **7 district councils** (rural). Rodrigues has its own **Regional Assembly**.
- **Major reforms tracked (2024–2025)**:
  - **Finance Act 2025 / Finance (Miscellaneous Provisions) Act 2025** — registration duty + land transfer tax for non-citizens under EDB schemes **5 % → 10 %** from 1 Jul 2026 — **REPEALED by Finance Act 2026** (Act No. 14 of 2026, gazetted 13 Aug 2026: s.16(b) repeals RDA s.3(1G); Bill cl.9(a)(i) repeals LDTA s.4(9)) so 5 % applies; FA 2026 adds a 10 % transferor-paid duty on non-citizen transfers of residential property on State land / Pas Géométriques (LDTA s.4(11)) (2026 data, source Finance Bill No. XII of 2026 + EY Alert on Finance Act 2026); PIT brackets revised (see `--tax`); retirement-permit financial requirements revised (see Foreign-buyer eligibility). Effective dates vary — some sections from publication in Government Gazette, others from 1 July 2026. **Verify in the gazetted Act before any transaction** at `https://mof.govmu.org/` and `https://www.mra.mu/`.
  - **2025 Budget** delivered by the Prime Minister 5 June 2025 — Budget Highlights at `https://www.mra.mu/download/BudgetHighlights2025.pdf`
  - **EDB (Smart City Scheme / Property Development Scheme / Invest Hotel Scheme / Real Estate Development Scheme) (Amendment No. 2) Regulations 2024** — Cabinet noted 6 Dec 2024, **in force 13 December 2024**; new mandatory requirements for non-citizens (85 / 15 payment rule + USD 750,000 own-funds floor — see Foreign-buyer eligibility → Currency-flow + AML). The commonly-cited "Feb 2025" is only the date stamp on EDB's explanatory FAQ (`https://edbmauritius.org/wp-content/uploads/2025/03/FAQ-Amendments-to-Property-Regulations.pdf`), **not** the date the amendments took effect (2026-08-07 verified).

---

## Foreign buyer eligibility (READ FIRST — scheme-or-G+2 only)

Mauritius is **closed to foreign freehold acquisition by default**. A non-citizen cannot simply buy a stand-alone house or plot on the open market. Acquisition is **only** legal via one of the **EDB-administered schemes** below or specific exceptions. The single most expensive foreign-buyer mistake is signing a *compromis* on a non-scheme property assuming it will be approved retroactively — it will not.

**Source for the framework**: Non-Citizens (Property Restriction) Act 1975 (as amended) + Economic Development Board Act + scheme-specific regulations published by EDB at `https://edbmauritius.org/`.

### The scheme decision tree — 2025 update

| Scheme | Type of property | Min. price (USD) | Residence permit (RP) entitlement | Notes |
|---|---|---|---|---|
| **IRS** (Integrated Resort Scheme) | Luxury villa / apartment / penthouse / serviced land in IRS development | **USD 500,000** floor for the unit; complex must sit on **≥ 10 ha (~25 acres)** | RP for buyer + spouse + dependents while owning ≥ USD 375,000 | Pre-2015 framework; mostly luxury beach / golf resorts. EDB approval required. |
| **RES** (Real Estate Scheme) | Smaller-scale residential development | No floor for unit price; same RP-eligibility threshold | RP if acquisition ≥ USD 375,000 | Allows smaller developments than IRS (no minimum land size). |
| **PDS** (Property Development Scheme) | Mixed luxury + social housing on **≥ 0.4220 ha (1 arpent)** | No statutory floor for the unit; RP eligibility kicks in at USD 375,000 | RP if acquisition ≥ USD 375,000 | Replaced IRS/RES post-2015; standard for new developments. App. fee MUR 25,000. |
| **IHS** (Invest Hotel Scheme) | Hotel-room or villa unit in operating hotel | No statutory floor; RP eligibility at USD 375,000 | Limited owner-use (typically ≤ 45 days/yr) | Hospitality-yield product; not a primary residence. |
| **SCS** (Smart City Scheme) | Apartment / villa / townhouse / duplex inside a Smart City development | No statutory floor for unit; RP at USD 375,000 | RP if acquisition ≥ USD 375,000 | "Work-life-play" zoned cities (Mont Choisy, Beau Plan, Cap Tamarin, Uniciti, Médine, Trianon Park, Yihai etc.) |
| **Ground+2 apartment ("G+2" / "R+2")** | Apartment in a **3-storey or taller** building (ground + 2+ floors) | **MUR 6,000,000** unit floor + EDB approval | RP only if acquisition ≥ USD 375,000; below that, max 6-month visitor permit per calendar year | Available outside the IRS/RES/PDS/SCS framework — common in Grand Baie, Tamarin, Flic en Flac apartment blocks |
| **Ground floor / G+1 / standalone house outside scheme** | — | — | ❌ **Not buyable by non-citizens** (Non-Citizens Property Restriction Act 1975) | This is the trap: a "villa for sale" on a listing aimed at locals is not legally accessible to a foreign buyer. |
| **Agricultural land** | — | — | ❌ Restricted; case-by-case Prime Minister's Office authorisation rarely granted for non-citizens | Usually requires a Mauritian-controlled vehicle. |
| **Pas Géométriques** (coastal 81 m 21 cm reserve) | — | — | ❌ Public domain — **inalienable + imprescriptible**; can only be **leased** from the State (typically 30 + 30 yr) | Many beachfront hotels + bungalows sit on PG leasehold, not freehold. |

Sources: EDB Guidelines for IRS/RES/PDS (Jan 2025) `https://edbmauritius.org/wp-content/uploads/2022/10/Guidelines-for-IRS-RES-PDS-1.pdf`; EDB FAQ Amendments to Property Regulations (Feb 2025) `https://edbmauritius.org/wp-content/uploads/2025/03/FAQ-Amendments-to-Property-Regulations.pdf`; EDB PDS Regulations 2015; Non-Citizens (Property Restriction) Act 1975.

### The "USD 375,000 line" — RP entitlement

For **PDS / RES / SCS / IHS / G+2**, the residence-permit pivot is the same: acquisition (or aggregate equity) **≥ USD 375,000** unlocks an RP for the buyer, spouse, and minor dependents, valid as long as the property is owned. Below that floor: **6-month visitor stay per calendar year** only.

For **IRS** the unit must itself be ≥ USD 500,000 (legacy regime), but the RP tail still tracks the USD 375k holding.

### What the residence permit does (and doesn't)

- ✅ Multi-entry, no minimum-stay-in-Mauritius requirement (unlike many EU residence permits)
- ✅ Tax residency available if you satisfy the **183-day rule** OR the **270-day-over-3-years rule** (Income Tax Act s.73 — verify at MRA `https://www.mra.mu/`)
- ✅ Spouse + dependents covered
- ❌ Not a citizenship pathway by itself; naturalisation requires far longer residence (≥ 5 years continuous as resident, with substantial discretion)
- ❌ Does **not** entitle the holder to take local salaried employment (separate **Occupation Permit** required for that)

### Pas Géométriques (81 m 21 cm coastal reserve) — the second biggest trap

The **Pas Géométriques** are the State's coastal reserve, fixed by colonial-era survey at **81 metres 21 centimetres** from the high-water mark (spring tide). They are **part of the public domain** and are statutorily **inalienable and imprescriptible** — they cannot be sold, only leased.

- Many waterfront hotels, beach bungalows, and IRS-adjacent compounds sit on **PG leasehold**, not freehold. The hotel above the high-water mark may be freehold, but the beach garden between the building and the sea is **leased from the State**.
- **For buyers**: clarify in the *titre de propriété* exactly which parts are freehold vs PG-leasehold. Lease term, renewal terms, and ground rent are critical to resale value.
- **Source**: Pas Géométriques Act + Public Domain principles in the Code Civil mauricien.

### Currency-flow + AML

- Funds for the purchase must enter Mauritius via an authorised **commercial bank** (MCB, SBM, AfrAsia, ABC, Bank One, Mauritius Commercial Bank, etc.) — no informal channels.
- Banks file **AML (anti-money-laundering)** documentation under the **Financial Intelligence and Anti-Money Laundering Act 2002** (FIAMLA, as amended) + **FATCA** + **CRS** reporting. Source-of-funds dossier is mandatory.
- Mauritius was on the **FATF grey list 2020–2021** and the **EU AML high-risk-third-country list 2020–2022**; both delisted by end-2022 after compliance reforms. The current regime is closer to OECD norms than pre-2020. Verify current status at `https://www.fatf-gafi.org/` before signing.
- The MUR is **not freely convertible** in the same way as EUR/USD/CHF, but capital and dividends from registered foreign investments are repatriable in any major currency through the authorised bank. Build the bank's **investment-confirmation letter** + the notary's wire trail into your file at purchase — you'll need it for resale repatriation.
- **85 / 15 % MUR / FX payment rule (in force 13 December 2024)** — the **EDB (Smart City Scheme / Property Development Scheme / Invest Hotel Scheme / Real Estate Development Scheme) (Amendment No. 2) Regulations 2024** (Cabinet noted 6 Dec 2024, in force 13 Dec 2024) require a non-citizen acquiring residential property under **IRS / RES / IHS / PDS / SCS** to first remit the funds from abroad in hard convertible currency (EDB FAQ Q13/Q16 carve-out: a resident Occupation / Residence Permit holder may use funds previously transferred from abroad, and one earning MUR income in Mauritius may finance the whole acquisition in MUR); **the notary then receives the price in FX and effects the 85 / 15 split on transfer to the promoter** — **85 % of the purchase price reaches the promoter in Mauritian rupee (MUR)**, the remaining **15 % in USD / EUR / any hard convertible currency or MUR**.
  - **Local-loan floor raised USD 500,000 → USD 750,000**: where the price exceeds **USD 750,000**, the first **USD 750,000** must be own funds transferred from abroad and paid in MUR — a Mauritian bank loan may fund only the balance, and loan repayment must be made in hard convertible currency (EDB newsroom notice 20 Dec 2024 + FAQ Q12).
  - **Scope**: per the EDB FAQ the amendments apply to a **first sale only** (resales out of scope) and **NOT to Ground+2 apartments**. The test is a **sales deed signed on or after 13 Dec 2024**; pre-13-Dec deeds with VEFA tranche payments still falling due are treated separately in the FAQ — confirm the exact wording with the notary.
  - **Implication**: the forced-MUR 85 % leg puts an on-shore FX-conversion spread on the **full purchase price**, not on a slice of it — a fixed transaction friction to price into the deal.
  - Rule still carried in EDB's current IRS/RES/PDS Guidelines and no repealing amendment found (2026-08-07 verified, sources: [EDB FAQ — Amendments to Property Regulations](https://edbmauritius.org/wp-content/uploads/2025/03/FAQ-Amendments-to-Property-Regulations.pdf); [EDB Newsroom — Amendments to IRS/RES/IHS/PDS/SCS Regulations](https://edbmauritius.org/newsroom/amendments-to-irs-res-ihs-pds-and-scs-regulations)). Earlier "Feb 2025" dating of these amendments was the FAQ explainer's own stamp, not the amendments' commencement.
- **Brief 2024 window now closed — USD 500k+ outside-scheme purchase right**: a December 2023 amendment to the **Non-Citizens (Property Restriction) Act** allowed residence-permit holders to acquire residential property OUTSIDE EDB schemes if the price exceeded **USD 500,000**. **Abolished by Finance Act 2025** (gazetted 9 Aug 2025); scheme-only / G+2-or-R+2 rule is now absolute again. The window of viability ran ~late 2023 → mid-2025. **Any 2024-vintage advisory citing the USD 500k outside-scheme route is now stale** — the EDB's own real-estate page documents only the scheme routes (IRS / RES / PDS, the G+2 route at **USD 375,000**, and the MUR 6 million apartment route in a G+2 development) with no outside-scheme acquisition (2026 data, source [Economic Development Board — Real Estate & Hospitality](https://edbmauritius.org/real-estate-hospitality); 2026-09-18 verified).

### Confidence

**HIGH** for the scheme decision tree (EDB regulations + 2025 FAQ are primary sources); **HIGH** that the Finance Act 2025 5 → 10 % registration-duty hike was **repealed** by Finance Act 2026 (Act No. 14 of 2026, gazetted 13 Aug 2026, s.16(b)); **MEDIUM** that the flat 10 % non-citizen resale Land Transfer Tax (LDTA s.4(9)) is also repealed (read in the Finance Bill No. XII of 2026 cl.9(a)(i) — confirm in the gazetted Act); **MEDIUM** on deeds registered 1 Jul–12 Aug 2026 (no deemed commencement date for the repeal in the Bill — verify with MRA / Registrar-General); Mauritius stays CGT-free; **HIGH** for the 85 / 15 MUR-FX payment rule and the USD 750,000 own-funds / local-loan floor (EDB (Amendment No. 2) Regulations 2024 in force 13 Dec 2024 + EDB FAQ, re-verified 2026-08-07, no repealing amendment found), **MEDIUM** only on the transitional treatment of pre-13-Dec-2024 deeds with VEFA tranches still falling due — confirm with the notary.

---

## Section: `--price`

### Primary sources

- **Statistics Mauritius — Construction Sector / Housing & Land Statistics**: `https://statsmauritius.govmu.org/Pages/Statistics/By_Subject/Construction/SB_Construction.aspx`
- **Bank of Mauritius — Financial Stability Report** (annual; covers housing-loan stock and price commentary): `https://www.bom.mu/publications-and-statistics/publications/financial-stability-report`
- **Bank of Mauritius housing-loan stock** (Jan 2025): MUR 144.6 bn ≈ USD 3.06 bn, ≈ 20.6 % of GDP at current prices — up from 16.3 % of GDP in 2018 (BoM monthly statistical bulletin; Housing Finance Africa Yearbook 2024)
- **Registrar General's Department — Property Search service**: `https://registrar.govmu.org/SitePages/Index.aspx` — paid per-search for the canonical sale price ever recorded for a parcel (PIN-based)
- **Valuation Office (Ministry of Finance)**: maintains the rateable-value list under the Local Government Act 1989 — base for council general rate (see `--tax`)

### Listing platforms

- **Property Cloud Mauritius** — `https://www.propertycloud.mu/` — large generalist portal; ~16,500 listings as of 2025
- **Property Map** — `https://www.propertymap.mu/`
- **Lexpress Property** — `https://www.lexpressproperty.com/`
- **L'Express Property classifieds** + **Le Mauricien classifieds** for local-market reach
- **2Futures** — `https://2futures.com/` — PDS / IRS specialist, French-language
- **Sotheby's International Realty Mauritius** — `https://sothebysrealty.mu/`
- **Pam Golding Mauritius / Barnes Mauritius / Decordier Immobilier / Park Lane / Diamond Estates / Mauritius Sotheby's / Engel & Völkers Mauritius** — agency network for upper-tier and scheme inventory
- **Lexpress Property Pro** — agent-led inventory

### Indicative 2025 listing bands (foreign-accessible inventory)

> ⚠️ Listings, not transactions. Foreign-accessible inventory (PDS / SCS / IRS / RES / IHS / G+2) is priced in **EUR or USD** by most developers; local-market inventory (which foreigners cannot buy) is in MUR and runs ~30–50 % cheaper per m². The two sets of prices are not comparable — they are different markets.

| Locality | Segment | Listing EUR/m² (est., 2025) | Source basis |
|---|---|---:|---|
| **Grand Baie / Pereybère** (north) | High-end PDS / G+2 apartment | ~€4,500–€6,500 | Mauritius Luxury Estate, Pam Golding, Sotheby's listings, Q1 2025 |
| **Grand Baie villa (PDS / IRS)** | Luxury freehold | €1.5 M–€5 M+ unit-level | agency listings 2025 |
| **Tamarin / Black River** (west) | PDS / SCS apartment | ~€3,500–€5,500 (≈ 15–20 % below Grand Baie) | Mauritius Luxury Estate 2025; Properstar Tamarin index |
| **Flic en Flac** (west, mid-tier) | G+2 apartment | ~€3,000–€4,500 | Property Cloud / Lexpress Property listings 2025 |
| **Cap Malheureux / Calodyne** (north tip) | Smaller-scale RES / villa | ~€3,000–€4,500 | listings 2025 |
| **Bel Ombre / Le Morne** (south-west) | Resort / IHS / IRS | ~€4,000–€6,500 | IRS + IHS listings 2025 |
| **Beau Plan / Moka / Cap Tamarin Smart Cities** | SCS apartment | ~€3,000–€4,800 | Smart City developers 2025 |
| **Port Louis CBD** | Office / mixed-use, limited foreign-residential inventory | n/a residential foreign | Mostly local-market |
| **Curepipe / Plaines Wilhems** (interior plateau) | Local-market house — **not foreign-accessible** outside scheme | n/a | — |

### Compute steps

1. Listing EUR/m² = listing EUR ÷ surface m². Clarify: is the surface **interior habitable** or **including verandahs / pool deck / parking**? Mauritian luxury listings often inflate surface by 20–30 % via outdoor decks. Re-measure on viewing.
2. Cross-check the **same scheme**'s phase-1 vs phase-2 pricing — developers re-price phase-by-phase; phase-1 buyers historically capture 5–15 % indexation.
3. **For resale (secondary market)**: pull the **prior sale price** at RGD (paid search by PIN) — the realised transaction beats any listing.
4. **Trap — IRS/PDS unit "fee for management & services"**: monthly HOA fees of **€300–€1,500/mo** are common in luxury schemes. Net of HOA + tax, the cap rate is materially lower than gross yield suggests.
5. **Trap — Pas Géométriques leasehold**: if any part of the property's beachfront garden is on PG, the implicit lease cost + lease-tail risk are not in the headline price. Read the *titre*.
6. **Trap — currency mismatch**: developers price in EUR or USD but local labour/maintenance is in MUR. Carrying costs scale with MUR; capital value scales with EUR/USD. The MUR depreciation tailwind has supported foreign-buyer returns historically — not guaranteed forward.

### Confidence

**MEDIUM** — listing-aggregated bands; developer pricing is reasonably transparent for new-build PDS/SCS, but secondary-market realised prices require RGD search for the canonical figure.

---

## Section: `--traffic`

### Primary sources

- **National Land Transport Authority (NLTA)** — `https://nlta.govmu.org/` — vehicle registration + traffic data
- **Road Development Authority (RDA)** — `https://rda.govmu.org/` — national + arterial road network owner; publishes **traffic count studies** on major corridors (M1 motorway in particular)
- **Traffic Management & Road Safety Unit (TMRSU)** — at the Ministry of Land Transport (`https://landtransport.govmu.org/`)
- **Statistics Mauritius — Transport Statistics**: vehicle fleet ~ 660,000 registered vehicles (2024 update; verify at `https://statsmauritius.govmu.org/`); traffic density highest in island history given island population only 1.26 M
- **OSM fallback**: `highway` tag mapping
  - `motorway` = **M1** (Port Louis–Plaisance airport, the only motorway) and **M2** (north-bound)
  - `trunk` = A-class roads (e.g., A1 Port Louis–Curepipe via Beau Bassin)
  - `primary` = main inter-village routes
  - `secondary` = local connectors
  - `residential` = village streets

### Coarse fallback bands (estimated AADT for Mauritius)

> Mauritian official AADT counts are not published in a single open dataset. The bands below are *est.* extrapolations from RDA-cited corridor studies + OSM road class.

| Class | Est. AADT (v/d) | Verdict band |
|---|---:|---|
| M1 motorway (Port Louis–airport) | ~80,000–120,000 | 🔴 |
| M2 motorway (Port Louis–north) | ~40,000–80,000 | 🔴 |
| A1 / A2 / A3 trunk roads | ~15,000–40,000 | 🟠 |
| B-class arterial | ~3,000–12,000 | 🟡 |
| Village / Smart City internal roads | < 1,500 | 🟢 |

### Verdict bands (generic for island)

- 🟢 < 1,500 v/d (residential lane, gated estate internal road)
- 🟡 1,500–8,000 v/d (B-class secondary)
- 🟠 8,000–25,000 v/d (A-class trunk, urban arterial)
- 🔴 > 25,000 v/d (M1/M2 motorway approaches, Port Louis CBD ring)

### Traffic-specific notes for foreign buyers

- **Port Louis CBD congestion**: peak-hour gridlock on M1 entry is severe (07:30–09:00 + 16:30–18:30); commute times from north (Grand Baie → Port Louis) routinely 90 min in traffic for a 25 km drive
- **Cyclone-class warnings stop traffic**: under Class III–IV warnings (see `--risks`), the entire road network is effectively closed; supermarkets close; 2–3 days of disruption per cyclone event
- **Metro Express tramway** (Port Louis–Curepipe, opened 2019, Côte d'Or extension 2023; operator **Metro Express Ltd**, **26 km network per the operator**; further phases are signposted as "Phase 2" with **no published dates — verify with Metro Express Ltd**) — `https://mauritiusmetroexpress.mu/` — pulls some commute traffic but adds a noise-+vibration corridor 50 m around alignment in southern Plaines Wilhems
- **Sugar-cane harvest (June–December)**: rural lanes near sugar estates see slow tractor-train traffic; not dangerous but slow
- **Public-bus network**: dense but slow; 4 main operators (NTC, RHT, UBS, TBS); private *contract bus* + *ride-hail* (Yango, In-drive, Heetch) common in cities

---

## Section: `--tax`

### One-time at purchase — Mauritius standard transaction

| Item | Rate / amount | Source / note |
|---|---|---|
| **Registration duty (droit d'enregistrement) — Mauritian buyer or non-scheme transaction** | **5 %** on deed value | Registration Duty Act, MRA (`https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web?doctitle=UmVnaXN0cmF0aW9uIER1dHkgQWN0&docnumber=&doctype=act`) |
| **Registration duty — non-citizen buyer under EDB scheme (IRS/RES/PDS/SCS/IHS) OR G+2 / R+2** | **5 %** (the 10 % rate from 1 Jul 2026 was **repealed**) | Finance Act 2025 §49 had inserted RDA s.3(1G) at 10 %; **Finance Act 2026 (Act No. 14 of 2026, gazetted 13 Aug 2026) s.16(b) repeals s.3(1G)** — treatment of deeds registered 1 Jul–12 Aug 2026: verify with MRA (2026 data, source [Finance Bill No. XII of 2026](https://mauritiusassembly.govmu.org/mauritiusassembly/wp-content/uploads/2026/07/bill1226.pdf) + EY Alert on Finance Act 2026); history: (2026-07-02 verified, source: [Finance Act 2025 PDF](https://mauritiusassembly.govmu.org/mauritiusassembly/wp-content/uploads/2025/08/18_THE-FINANCE-ACT-2025-.pdf); KPMG SA Tax Alert 95; PwC Mauritius National Budget 2025-26) |
| **Land transfer tax (taxe de transfert sur les biens immobiliers) — seller pays** | **5 %** standard (the flat 10 % non-citizen resale rate under LDTA s.4(9) is repealed by Finance Bill No. XII of 2026 cl.9(a)(i), enacted as Finance Act 2026 — confirm in the gazetted Act); **+10 % additional duty** (transferor pays) on transfer to a non-citizen of residential property on State land / Pas Géométriques under NCPRA s.3(3)(c)(v), unless a notarial presale agreement predates 19 Jun 2026 (LDTA s.4(11) + Seventh Schedule Part IV) | Land (Duties and Taxes) Act 1984, as amended by Finance Act 2025 §29 — Seventh Schedule Part III (`https://www.mra.mu/download/TheLandAct.pdf`) |
| **Notary fees** | **0.5–2 % sliding scale + 15 % VAT**; total typically **0.6–1.15 %** of deed value | Sliding: 2 % first MUR 250k → 1.5 % next 500k → 1 % next 1M → 0.5 % balance (Notarial profession barème) |
| **EDB application fee (PDS / IRS / RES)** | **MUR 25,000** non-refundable | EDB Guidelines 2025 |
| **Stamp duty / minor admin (extracts, certificates)** | ~MUR 2,500–10,000 | Notary discretion |
| **Total transaction cost (buyer side, EDB scheme, current 5 % regime)** | **~7–8 %** of price | Sum |
| **Total transaction cost (buyer side, EDB scheme, post-10 % regime)** | n/a — the 10 % regime (from 1 Jul 2026) was repealed by Finance Act 2026 (gazetted 13 Aug 2026); deeds registered 1 Jul–12 Aug 2026: verify with MRA | — |

> ⚠️ The Finance Act 2025 5 → 10 % shift was **repealed by Finance Act 2026** (gazetted 13 Aug 2026) — registration duty for EDB-scheme non-citizen buyers is back to 5 %. Separate new cost: a 10 % transferor-paid additional duty where a non-citizen buys residential property on State land / Pas Géométriques (check the land tenure in the title).

### Annual property taxes — Mauritius is light

- **No national property tax / impôt foncier** of the French / EU style. Mauritius has no annual land or building tax at state level.
- **Municipal General Rate (urban only)**: levied by the 5 municipal councils (Port Louis, Beau Bassin–Rose Hill, Quatre Bornes, Vacoas–Phoenix, Curepipe) under the **Local Government Act 1989** (s.78) — base is the Net Annual Value from the Valuation Roll; rate set by council. Typical **6–8 % of net annual rental value** for urban municipal areas (Lincoln Institute *Property Taxation in Anglophone East Africa: Mauritius* report — secondary aggregator, ⚠️ verify with the relevant municipal council). For a typical residential property the annual cost lands at hundreds, low thousands of MUR — small in relative terms.
- **District Council general rate (rural)**: District Council areas can also levy a general rate; in practice often unenforced or symbolic for non-commercial residential property. Verify with the relevant District Council (Black River, Pamplemousses, Flacq, Grand Port, Moka, Rivière du Rempart, Savanne).
- **No wealth tax** (PwC Worldwide Tax Summaries, Mauritius — `https://taxsummaries.pwc.com/mauritius/individual/other-taxes`)
- **No inheritance / estate / gift tax** (PwC Worldwide Tax Summaries — confirmed at MRA + Code Civil)

### Personal income tax — Finance Act 2025 brackets (effective 1 July 2025)

Source: **MRA + PwC Worldwide Tax Summaries** (`https://taxsummaries.pwc.com/mauritius/individual/taxes-on-personal-income`); **Budget 2025–2026** (`https://govmu.org/EN/newsgov/SitePages/Budget-2025-2026--Tax-Reforms-to-ease-burden-on-Low-Income-Earners-and-Promote-Fairness.aspx`)

| Annual chargeable income (MUR) | Rate |
|---|---:|
| First 500,000 | **0 %** |
| Next 500,000 (i.e., 500,001–1,000,000) | **10 %** |
| Above 1,000,000 | **20 %** |

- The exempt monthly income threshold (PAYE) was raised from MUR 30,000 → MUR 38,462 in the same reform.
- This **replaces the prior progressive 0–20 % schedule** introduced 1 July 2023; the 2025 reform simplifies to 3 brackets.
- **Solidarity Levy** (formerly 25 % surcharge over MUR 3 M) — was abolished/restructured in earlier reforms; verify current at MRA before relying. Replaced in some periods by a **Fair Share Contribution** for high earners (PwC). Confirm at `https://www.mra.mu/`.

### Capital gains tax — none (residential property)

- **No CGT** on capital gains realised on the sale of immovable property in Mauritius for residents OR non-residents — confirmed at MRA + reaffirmed in Finance Act 2025 (per Decordier Immobilier and Sotheby's Mauritius commentary, secondary). PwC: "Mauritius does not levy a tax on capital gains."
- **Substitute mechanism for non-citizen resale** of EDB-scheme + G+2 / R+2 property: the Finance Act 2025 §29 flat **10 %** non-citizen resale Land Transfer Tax (LDTA s.4(9), from 1 July 2026) was **repealed** by Finance Act 2026 (Finance Bill No. XII of 2026 cl.9(a)(i); Act No. 14 of 2026, gazetted 13 Aug 2026) — standard 5 % applies; separately, a 10 % transferor-paid additional duty applies to transfers to non-citizens of residential property on State land / Pas Géométriques (LDTA s.4(11) + Seventh Schedule Part IV) (2026 data, source Finance Bill No. XII of 2026). The **"higher of 10 % of resale price or 30 % of realised capital gain"** CGT-style formula was **proposed in the Budget Speech / EDB Annex but was NOT enacted** — the Finance Act 2025 as gazetted set a flat 10 % (since repealed) with no gain-based alternative, so **Mauritius remains a no-CGT jurisdiction** (2026-07-02 verified, source: [Finance Act 2025 PDF](https://mauritiusassembly.govmu.org/mauritiusassembly/wp-content/uploads/2025/08/18_THE-FINANCE-ACT-2025-.pdf) §29 + Seventh Schedule Part III; KPMG Mauritius Finance Act 2025 review; KPMG SA Tax Alert 95; EY Alert on Finance Act 2025; PwC Worldwide Tax Summaries — Mauritius).
- **No CGT on share disposals** by individuals either — Mauritius retains a broadly capital-gain-free regime for individuals.

### Rental income tax

- Resident or non-resident: **rental income is taxable as ordinary income** at the progressive 0/10/20 % rates (Income Tax Act, MRA).
- **Non-residents pay only on Mauritius-source income**, no allowances/reliefs (PwC).
- **Deductions** allowed: interest on home loan, repairs, agency commission, insurance, council rate, depreciation per the schedule.
- **VAT (TVA)**: 15 % standard rate. **Letting of bare residential land or unfurnished residential dwellings**: VAT-exempt. **Furnished holiday lets** above the **MUR 6 M annual turnover** threshold: VAT-registrable (verify at MRA).

### Worked example — buy and sell a USD 600,000 G+2 apartment, hold 8 years

> Illustrative computation; verify rates and effective dates with MRA + a Mauritian notary before relying.

- Purchase 2026 deed value: USD 600,000 ≈ MUR 27.84 M (@ 46.4)
- Registration duty (5 %; the 10 % regime was repealed by Finance Act 2026): 5 % × 27.84 M = **MUR 1.392 M ≈ USD 30,000**
- Notary fees (1 % + VAT, est.): ~USD 6,900
- EDB fee + admin: ~USD 600
- **Total acquisition cost**: ~USD 37,500 (≈ 6.3 % of price)
- 8 years of net rental at, say, USD 25,000/yr × 0.8 (post-tax + management) = USD 160,000 cumulative
- Sale 2034 at USD 800,000 (assume 3.3 %/yr appreciation in USD)
- Land Transfer Tax (5 %, seller; the flat 10 % non-citizen resale rate was repealed per Finance Bill No. XII of 2026 cl.9(a)(i)): 5 % × USD 800,000 = **USD 40,000** — plus a further 10 % additional duty only if the unit sits on State land / Pas Géométriques and the buyer is a non-citizen
- Net to seller before notary: ~USD 760,000
- Capital + currency repatriation via authorised bank under original investment file

### Future risk

- The **5 → 10 % registration duty hike** (Finance Act 2025) was **repealed by Finance Act 2026** (gazetted 13 Aug 2026); the live watch item is the new 10 % additional duty on non-citizen transfers of State-land / Pas Géométriques residential property.
- **Tax treaty pressures**: Mauritius–India DTA was revised in 2017 to remove the legacy CGT exemption on Indian-source equity gains (post-2017 grandfathering). Future reform of any active DTA could shift effective rates for cross-border investors.
- **OECD BEPS / Pillar Two** participation — Mauritius is implementing a 15 % global minimum tax on qualifying multinationals from 2025–2026, but this is corporate, not residential.
- **Verify all rates at `https://www.mra.mu/` and `https://mof.govmu.org/`** before any transaction.

---

## Section: `--rental`

### Long-term residential lease

- **Lease law**: governed by the **Code Civil mauricien** (articles 1708 onwards, *louage des choses*) + specific tenancy provisions in the **Landlord and Tenant Act 1999** for controlled lettings (mostly older / lower-rent stock).
- **Standard lease**: 1–3 year term; deposit 1–2 months; rent escalation typically annual indexed to CPI (Statistics Mauritius CPI, `https://statsmauritius.govmu.org/`).
- **Eviction**: judicial via the District Court; non-payment recovery 6–18 months realistic.
- **Foreign owner** can let freely if the property is in an EDB scheme; for **G+2 apartments**, the foreign owner **must occupy the property as primary residence** under EDB rules unless explicitly approved for letting — **verify with EDB before letting a G+2 unit**.

### Short-term / tourist rentals (location meublée touristique)

- **Tourism Authority Act + Tourism Act 2006** (administered by the **Tourism Authority** — `https://tourismauthority.mu/`) — short-let on Airbnb/Booking is regulated as a **"Tourist Residence"** or **"Hosted Apartment"** licence
- **Required**: Tourism Authority licence (TA), registration with EDB if scheme property, VAT registration above MUR 6 M turnover, payment of **Environmental Protection Fee (PRGF / TPT-equivalent)** per night in some cases
- **Local-council clearance**: Building & Land Use Permit (BLP) at the relevant municipal/district council for the change-of-use; in scheme developments the management company often handles the licence centrally
- **Tax**: rental income at 0/10/20 % progressive (see `--tax`); VAT 15 % above threshold
- **Enforcement**: increasingly active — Tourism Authority published 2024 guidelines on platform-listed unlicensed lets; verification against the licence register is straightforward for compliance

### Indicative gross yields (2025, est.)

> Listings + agency reports + 2Futures / Diamond Estates indicative; verify per-property.

| Configuration | Gross yield (est.) |
|---|---|
| Grand Baie — luxury PDS villa, short-let peak-season | ~5–7 % gross (long-let lower at ~3–4 %) |
| Tamarin / Black River — PDS apartment, short-let | ~5–7 % gross |
| Flic en Flac — G+2 apartment, short-let | ~5–8 % gross |
| Beau Plan / Moka SCS — long-let to expat employee | ~3–4 % gross |
| Port Louis — local-market apartment (foreigner not eligible to buy outside scheme) | n/a foreign |
| Bel Ombre / Le Morne — IHS hotel-room investment (managed pool) | ~4–6 % net (managed pool, owner usage 30–45 days/yr typical) |

Net yields after **HOA fees** (€300–€1,500/mo for IRS/PDS), management commission (typically **15–25 %** for short-let), local rate, insurance, maintenance, and **20 % marginal income tax** typically come in at **50–70 % of gross**.

### Strategic notes

- **Short-let seasonality**: Mauritius peak season Oct–April (Southern Hemisphere summer + European winter); secondary peak Jul–Aug; trough May–Sep weather-dependent. Cyclone-season (Nov–Apr) risk priced in.
- **HOA quality variance**: well-run schemes (Anahita, Tamarina, Mont Choisy, La Balise Marina, Heritage Le Telfair) have professional management; smaller PDS schemes occasionally underperform on maintenance; the **état des charges + procès-verbaux des AG** are the canonical due-diligence reads.
- **Currency strategy**: holding the asset in EUR/USD via the deed but receiving rent in MUR creates an FX mismatch; experienced foreign owners hedge or convert quarterly.
- **Tourism Authority licence**: don't list on Airbnb without it — fines + future scheme-management friction.

### Confidence

**MEDIUM** — yields are listing-derived ranges from agency reports + developer literature, not a transaction-grade index; HOA cost variance is a real swing factor.

---

## Section: `--work=<profession>`

### Job platforms

- **MyJob.mu** — `https://www.myjob.mu/` — leading Mauritian job board
- **JobsMauritius.com** — generalist
- **CareerHub.mu**, **MauritiusJobs.mu** — secondary
- **LinkedIn Mauritius** — strong in finance, IT, hospitality executive roles
- **Inclusiv Mauritius (Anapec-equivalent)**: no national employment agency in the French model; jobseeker registration is voluntary

### Self-employment / business setup

- **Occupation Permit (OP) — Self-Employed**: minimum **annual business income MUR 800,000** in years 1–2, MUR 3 M from year 3 onwards (OP Self-Employed conditions, EDB). Initial 3-year OP, renewable 10-year on track record. (Source: EDB OP guidelines + Passport & Immigration Office `https://passport.govmu.org/passport/?page_id=626`.)
- **Occupation Permit (OP) — Investor**: minimum **USD 50,000** investment in a Mauritian company + minimum annual turnover **MUR 4 M years 1–2, MUR 12 M year 3+** (OP Investor conditions). 10-year permit, renewable.
- **Occupation Permit (OP) — Professional**: salaried role with a Mauritian employer; minimum **monthly basic salary MUR 30,000** for 3 years (sector exceptions: ICT, BPO have lower thresholds). 3-year permit (typically aligned with employment contract).
- **Premium / 20-year Permanent Residence Permit** — available after benchmarks: e.g., Investor with cumulative turnover MUR 45 M / 3 years; Professional with MUR 150,000 monthly salary / 3 years; Self-Employed with MUR 3 M annual income / 3 years (verify thresholds at `https://passport.govmu.org/passport/?page_id=626`).
- **Company structures**: **Domestic Company** (Companies Act 2001) — minimum capital nominal; **Global Business Licence (GBL)** — for international cross-border activity, regulated by Financial Services Commission (`https://www.fscmauritius.org/`); **Authorised Company (AC)** — outside Mauritius management. **GBL companies pay 15 % CIT** with **80 % partial exemption** on qualifying foreign income → effective 3 % CIT for qualifying activities. **Domestic** companies pay 15 % CIT.
- **CSG (Contribution Sociale Généralisée)**: replaced the NPF (National Pensions Fund) for employees in 2020; ~1.5 % employee + ~3 % employer for income up to MUR 50,000/mo, ~3 % + ~6 % above; self-employed ~MUR 150/mo (est. — CSG rates have been revised since 2020; verify current schedule with the MRA / Mauritius Revenue Authority).
- **Mauritius Africa Strategy / Africa Centre of Excellence**: Mauritius positions itself as a financial hub between Africa and Asia; many fund management, treasury, and holding-company roles open to qualified expats

### Salary benchmarks (est., 2025)

| Role | Gross MUR/month (est.) | EUR equiv. |
|---|---:|---:|
| Junior IT / BPO agent | ~25,000–45,000 | ~€500–€900 |
| Mid-level developer / accountant | ~50,000–100,000 | ~€1,000–€2,000 |
| Senior finance / fund administration (GBL sector) | ~120,000–250,000 | ~€2,400–€5,000 |
| Hospitality manager (luxury hotel) | ~80,000–180,000 | ~€1,600–€3,600 |
| Bilingual EN/FR admin | ~30,000–60,000 | ~€600–€1,200 |
| **National minimum wage (2025)** | **MUR 16,500/mo** (export-sector workers); ~MUR 18,500 non-export (verify current at Ministry of Labour) | ~€330–€370 |

### Catchment heuristics

- **Plaines Wilhems conurbation** (Beau Bassin–Rose Hill–Quatre Bornes–Vacoas–Phoenix–Curepipe): ~400,000 — administrative + commercial spine
- **Port Louis** (capital, finance + government): ~150,000 daily working population, ~120,000 residents
- **Grand Baie–Pereybère–Pamplemousses corridor** (north): ~150,000, tourism + finance
- **Black River–Tamarin–Flic en Flac corridor** (west): ~80,000, luxury residential + tourism + Smart City
- **Rodrigues**: ~44,000, fishing + tourism + administration; thin specialist labour market

### Sector-by-sector remote-work / digital-nomad fit

- **Digital nomad / remote employee for foreign company**: **Premium Visa** (introduced 2020; renewed 2024 framework) — 1-year renewable, no Mauritian employment, requires foreign income ≥ USD 1,500/mo (verify current threshold at `https://edbmauritius.org/premium-visa`). Tax residency depends on day count.

---

## Section: `--risks`

### Primary national / regional risk sources

| Source | URL | What it gives |
|---|---|---|
| **Mauritius Meteorological Services (MMS)** | `https://metservice.intnet.mu/` | Tropical cyclone bulletins, climate baseline, rainfall, wind |
| **National Disaster Risk Reduction & Management Centre (NDRRMC)** | `https://ndrrmc.govmu.org/` | Cyclone class warnings, civil-protection bulletins |
| **Ministry of Environment, Solid Waste Management and Climate Change** | `https://environment.govmu.org/` | EIA, PER, environmental sensitivities, coastal erosion |
| **Mauritius Oceanography Institute (MOI)** | `https://moi.govmu.org/` | Sea-level, coastal-erosion, lagoon health |
| **Land Drainage Authority** | `https://lda.govmu.org/` (verify live) | Flood-prone zones, drainage masterplan |
| **Building & Land Use Permit (BLP)** | local council | Local zoning + flood/coastal overlays |
| **Climate Change Knowledge Portal (World Bank, Mauritius profile)** | `https://climateknowledgeportal.worldbank.org/country/mauritius` | Tropical cyclone historical (IBTrACS) + climate projection |

### Tropical cyclones — first-order risk

Mauritius sits in the **South-West Indian Ocean cyclone belt**. The MMS issues four **Class I–IV** warnings keyed to expected timing of 120 km/h gusts:

| Class | When issued | Action |
|---|---|---|
| **Class I** | 36–48 hours before gusts of 120 km/h | Prepare; secure outdoor items |
| **Class II** | ~12 hours before (with daylight) | Stay home; supermarkets close |
| **Class III** | ~6 hours before (with daylight) | Curfew; shelter indoors |
| **Class IV** | Gusts of 120 km/h occurring + continuing | Stay sheltered; emergency only |

(Source: Mauritius Meteorological Services — `https://metservice.intnet.mu/tropical-cyclone/warning-system.php`.)

#### Historical impact

- **Carol (1960)**: 42 deaths, ~100,000 homes destroyed (pre-modern building code)
- **Gervaise (1975)**: peak gust **280 km/h** at Plaisance — the highest ever recorded on the island; 10 deaths; ~USD 200 M damage (1975 USD)
- **Hollanda (1994)**: ~USD 135 M damage; 2 deaths
- **Dina (2002)**: structural damage; insurance industry stress
- **Bella (1990)** + **Connie (2000)**: severe Rodrigues impact
- **Belal (Jan 2024)**: severe flooding in Port Louis CBD + central plateau; multiple deaths; commercial damage substantial; flagged climate-attribution debate
- **Garance (2025)**: Réunion / Mauritius / Madagascar — early-2025 event; impact under assessment
- **Average**: 3–5 system passages within forecast range per season (Nov–April), 1–2 making sufficiently close approach to trigger Class III–IV in any given year

#### Building code

- **Mauritius Standards Bureau** publishes **wind-load and structural standards**; cyclone-resilient design is **mandatory** for permitted construction since 1980s; modern PDS / IRS / SCS villa stock is built to withstand Cat-3 cyclonic winds with shutter systems. Older village stock (pre-1980, *case en tôle / case créole en bois*) is highly vulnerable.
- **Insurance**: Mauritius has a competitive private insurance market (Swan Life, MUA, Mauritius Union, NIC); cyclone is a **standard peril** in residential policies. Verify cover limits + sub-limits (window glazing, contents, alternative accommodation) on the specific policy. Cat-IV deductibles can be 1–5 % of sum insured.

### Flood risk (heavy rain + flash)

- **Tropical depressions + climate-change intensified rainfall** drive the bigger property-impact events. **Belal (Jan 2024)** flash-flooded Port Louis CBD with metres of water; 2013 Port Louis flash flood killed 11.
- **Land Drainage Authority** publishes flood-prone-zone maps for major catchments. Verify **building permit** explicitly addressed flood mitigation if property is on a low-lying lot near a *rivière* or *ravin*.
- **Topographic flood-risk pattern**: Port Louis CBD (low coastal plain at the foot of the Moka range), Plaines Wilhems valleys, Black River outlet, Mahebourg flats — all elevated risk. Coastal village stock is generally **not** in heavy-flood zones (most coast is on raised coral platform); the central-plateau river basins are the bigger flood concern.

### Coastal erosion + sea-level rise

- **MOI + UNDP-supported reports** identify ~25 % of Mauritian beaches actively eroding. Coastal-zone property faces compounded SLR + cyclone surge risk through 2050.
- **Pas Géométriques** (81 m 21 cm coastal reserve) provides a **statutory buffer**: no permanent freehold structure is built within 81 m of HWM. This is the strongest coastal-property protection in the Indian Ocean — but PG-leasehold structures (typical for hotel beach gardens) face full surge exposure.
- **30 m setback** from HWM is mandatory for *new* hard structures (Coastal Development Design Guidelines).

### Earthquake risk

- Mauritius is on a **stable intra-plate location** (~700 km E of Madagascar); seismicity is **very low**. No need for seismic retrofit budget. (Source: USGS earthquake catalogue + Mauritius geology surveys.)

### Drought + water security

- Mauritius experiences **periodic drought** (esp. 2018–2020); reservoir levels (Mare aux Vacoas, La Nicolière, La Ferme, Piton du Milieu, Midlands) feed the public network. Climate projections show declining annual rainfall + increasing rainfall variability.
- Most luxury PDS / IRS schemes have on-site tanks + sometimes desalination; mid-tier inventory relies on CWA mains. Verify storage capacity and dual-source on viewing.

### Other risks

- **Volcanic**: dormant volcano islands, not active. No volcanic-eruption risk.
- **Tsunami**: Indian Ocean tsunami corridor — 2004 Indian Ocean tsunami had limited impact on Mauritius; far field. PG buffer + natural coral-reef wave attenuation reduce risk vs other Indian Ocean coastlines, but coastal SLR makes this a watch-item not a non-issue.
- **Wildfire**: low, given island climate + cane-field landscape; controlled cane burns are planned operations
- **Termite + woodworm**: tropical climate; pre-1990 timber-frame structures need treatment + ongoing maintenance
- **Mosquito-borne disease**: dengue + chikungunya periodic outbreaks (last major dengue 2009 + 2019); residential property risk = drainage hygiene
- **Marine biofouling / corrosion** for waterfront stainless / steel — accelerated wear vs continental property

### Build-era hazards

| Era | Hazards |
|---|---|
| **Pre-1900 colonial (case créole + masonry)** | Termite, wood rot; rare but heritage value can offset |
| **1900–1960** | Pre-modern wind code; lead paint possible; asbestos in roofs (cement-asbestos sheets common in Mauritius until c.1995) |
| **1960–1980** | Cyclone Carol / Gervaise rebuild; reinforced concrete adopted; asbestos-cement sheeting + corrugated-metal roofs widespread |
| **1980–2000** | Modern code; rebars + concrete frame; asbestos phase-out begins late 1990s |
| **2000+** | Mauritius Standards Bureau current code; asbestos largely banned in new builds; modern hurricane shutters + impact glazing in scheme inventory |
| **2010+ PDS / SCS** | Highest standard; designed for Cat-3 cyclone with rated shutters; energy-efficient envelope |

### Mandatory / recommended diagnostics at sale — Mauritius specifics

> Mauritius does **not** have a French-style DDT with statutorily mandatory diagnostics. Buyer protections come from:

| Document / check | Purpose | Source |
|---|---|---|
| **Title certificate (extrait du Registre Foncier / Conservator's certificate)** | Verifies title, owner, charges, mortgages | Registrar General |
| **Cadastral plan + PIN (LAVIMS)** | Defines parcel boundaries | Cadastral Unit, Ministry of Housing |
| **Building & Land Use Permit (BLP)** | Verifies legal construction | Local council (municipal/district) |
| **Cyclone-shutter + structural inspection** | Buyer-commissioned | Independent engineer |
| **Asbestos survey** for pre-2000 builds | Buyer-commissioned (no statutory diagnostic) | Independent |
| **Termite + dampness survey** | Buyer-commissioned | Independent |
| **Insurance attestation** | Verifies cyclone + flood cover on prior policy | Insurance broker |
| **HOA pack** for scheme property | État des charges + AG minutes + budget | Management company |
| **Tax-clearance certificate (quittus fiscal)** | Confirms no unpaid municipal rate | Local council |

### Climate to 2050 (Copernicus + World Bank Mauritius profile)

- **Temperature**: +1.0–1.8 °C by 2050 under SSP2-4.5; +1.5–2.5 °C SSP5-8.5 (Copernicus C3S, Mauritius profile)
- **Rainfall**: declining mean annual; **more extreme single-event rainfall** (compound risk for flash-flood-prone urban basins)
- **Sea level**: regional Indian Ocean trend +20–40 cm by 2050, +50–80 cm by 2100 (IPCC AR6 SROCC + World Bank MU profile)
- **Tropical cyclone**: lower frequency expected, **higher intensity** (more Cat-3+ events) — net property risk rises
- **Heat days (TX ≥ 32 °C)**: +20–60 days/year by 2050 in coastal zones; cooling-load cost rises substantially

---

## Section: `--mains`

### Water + sewer operators

| Operator | Coverage | URL |
|---|---|---|
| **CWA — Central Water Authority** | National potable water; ~99 % population coverage | `https://cwa.govmu.org/` |
| **WMA — Wastewater Management Authority** | Public sewerage system; **~98,000 customer connections** total (Nov 2025) — **only ~30 % of households** are connected to mains sewer | `https://www.wmamauritius.mu/` |
| **CEB — Central Electricity Board** | Electricity (24 hr/day, 230 V / 50 Hz, EU plug) | `https://ceb.mu/` |
| **GIS / IPP private water** | Private boreholes + tankers in some rural areas | various |

### Critical gap — sewerage is NOT universal

- **Only ~30 %** of Mauritian households are connected to mains sewer. The WMA network is concentrated in **Port Louis, Plaines Wilhems urban core, Grand Baie, Beau Bassin, Quatre Bornes, Curepipe, Vacoas–Phoenix** + a handful of resort cluster areas.
- Most other properties — including **a large fraction of north-coast and west-coast IRS / PDS / SCS schemes** — use **on-plot septic tanks (fosses septiques) + soakaways** or **package treatment plants** managed by the scheme.
- **~815 km** (est.) of sewer mains > 200 mm and **~9 treatment plants** (est.) (St Martin, Grand Baie, Baie-du-Tombeau, Montagne Jacquot are the four main) cover only the saturated catchments — verify current network figures with the WMA.
- Major sewer-extension projects under WMA + funding partners (World Bank, AfDB, JICA) ongoing — verify the parcel's connection year-by-year.

### Verification path

1. Identify the sewer status from the listing (look for "raccordé tout-à-l'égout" / "connected to mains sewer" / "fosse septique" / "private treatment plant")
2. Phone WMA Customer Service (number on `https://www.wmamauritius.mu/customer-service/`) — give the parcel address + PIN — they confirm whether the address is within a connected catchment and whether the property has an active connection account
3. **Demand the latest CWA water bill + WMA wastewater levy** from seller. The wastewater levy (currently ~7.5 % of CWA water bill) appears as a line item on the CWA invoice if the property is connected
4. For scheme property: get the **scheme's central treatment plant operating licence** + maintenance budget from the management company — these private package plants need annual inspection + capacity audit
5. **Rural / non-scheme parcel** (very common): assume no mains sewer; budget for septic + verify the soakaway capacity matches household size

### Cost ranges (est., 2025)

| Scenario | Cost (MUR, est.) |
|---|---:|
| New mains-sewer connection (urban, < 30 m to main) | ~50,000–150,000 |
| Mains-sewer connection > 50 m | ~150,000–400,000 |
| Septic tank installation (compliant) | ~150,000–400,000 |
| Modern compliant package treatment plant | ~400,000–1,500,000 |
| Borehole + pump (private water source) | ~250,000–800,000 + Water Resources Unit permit |
| Annual septic emptying (vidange) | ~3,000–8,000 |

### Power & gas

- **Electricity**: CEB national grid; reliable on the main island; 230 V / 50 Hz, EU plug. Unbundled tariffs by category. Solar PV net-metering scheme via CEB available for residential up to 50 kW.
- **Gas**: **No reticulated natural gas** in Mauritius. **LPG bottles** universal for cooking — predominantly 5 kg / 12 kg cylinders distributed by Vivo Energy, Total Energies Mauritius, Indian Oil Mauritius, Engen.
- **Internet**: **FTTH widespread** in urban and most coastal touristy areas (Mauritius Telecom *my.t*, Emtel, MTML); rural zones may be 4G-only. Mauritius is consistently top-3 in Africa on fixed-broadband speed.

---

## Cost benchmarks (Mauritius 2026, est.)

| Work | Cost (MUR, est.) |
|---|---:|
| Notary fees | 0.5–2 % sliding + 15 % VAT (typical 0.6–1.15 % of price) |
| Registration duty (EDB scheme, non-citizen; 10 % regime repealed by Finance Act 2026) | 5 % of price |
| Land transfer tax (seller side) | 5 % standard (10 % non-citizen resale rate repealed); +10 % additional duty on non-citizen transfer of State-land / Pas Géométriques residential property |
| EDB scheme application fee (PDS) | 25,000 |
| **Total transaction cost (buyer side, EDB scheme)** | **~6–7 %** of price est. (inputs: 5 % registration duty + 0.6–1.15 % notary incl. VAT + MUR 25,000 EDB fee; the 10 % regime was repealed by Finance Act 2026) |
| HOA annual (mid-tier PDS / IRS) | ~150,000–500,000 |
| HOA annual (luxury IRS / SCS villa) | ~500,000–2,000,000 |
| Annual municipal general rate (urban residential, est.) | ~5,000–25,000 |
| Annual home insurance (cyclone-rated, mid-range) | ~25,000–100,000 |
| Annual contents insurance | ~15,000–50,000 |
| Annual property management (long-let) | 1 month rent |
| Annual short-let management | 15–25 % of gross rents |
| Cyclone-shutter retrofit | ~150,000–500,000 |
| Roof renewal (200 m²) | ~300,000–1,000,000 |
| Asbestos-cement sheeting removal (200 m²) | ~150,000–500,000 |
| Termite treatment | ~30,000–100,000 |
| Independent building inspection | ~20,000–80,000 |
| Borehole drilling + permit | ~250,000–800,000 |

---

## Active fiscal incentives (2025)

- **EDB Smart City Scheme**: VAT-rebate on infrastructure works for developer; preferential rates on registration duty for first-acquirer; broad investment-promotion benefits. `https://edbmauritius.org/info_centre/smart-city-scheme`
- **EDB Premium Visa** (digital-nomad / long-stay): 1 year renewable; foreign-source income only; tax-residency optional. Threshold ~USD 1,500/mo (verify current).
- **Global Business Licence (GBL) regime**: 15 % CIT with 80 % partial exemption on qualifying foreign-source income → effective 3 % CIT; regulated by FSC (`https://www.fscmauritius.org/`).
- **Authorised Company (AC)**: even more streamlined cross-border vehicle, managed and controlled outside Mauritius.
- **Freeport (Mauritius Freeport)**: customs-free zone for trans-shipment + light processing — `https://edbmauritius.org/freeport-and-logistics`
- **Africa Strategy / Africa Centre of Excellence**: investment incentives for fund management + treasury + holding companies serving Africa
- **Tax-treaty network**: Mauritius has DTAs with 47+ countries (verify at MRA `https://www.mra.mu/`); India 2017 protocol limited the historic Indian-equity-CGT exemption (residual treaty benefits remain on royalties + interest).

---

## Common listing platforms

- **Property Cloud Mauritius** — `https://www.propertycloud.mu/`
- **Property Map** — `https://www.propertymap.mu/`
- **Lexpress Property** — `https://www.lexpressproperty.com/`
- **2Futures (PDS / IRS specialist)** — `https://2futures.com/`
- **Sotheby's International Realty Mauritius** — `https://sothebysrealty.mu/`
- **Pam Golding Mauritius** — `https://www.pamgolding.mu/`
- **Barnes Mauritius** — `https://www.barnes-mauritius.com/`
- **Decordier Immobilier** — `https://www.decordier-immobilier.mu/`
- **Park Lane Mauritius** — `https://parklane.mu/`
- **Diamond Estates** — `https://diamond.mu/`
- **Engel & Völkers Mauritius** — `https://www.engelvoelkers.com/en-mu/`
- Major schemes: Anahita, Tamarina, Mont Choisy Le Parc, La Balise Marina, Heritage Le Telfair, Domaine de Bel Ombre, Cap Tamarin, Beau Plan, Trianon Park, Yihai Smart City, Mont Choisy Smart, Médine Smart City

---

## Caveats unique to Mauritius

- **Scheme-or-G+2 only**: foreign buyers cannot purchase a stand-alone house or non-scheme apartment outside the EDB framework. Listings shown to local buyers are not accessible to non-citizens (see Foreign-buyer eligibility).
- **5 → 10 % transaction-tax hike (Finance Act 2025, Act No. 18 of 2025, gazetted 9 Aug 2025)**: was due from 1 July 2026 but **repealed by Finance Act 2026** (Act No. 14 of 2026, gazetted 13 Aug 2026 — s.16(b) RDA; Bill cl.9(a)(i) LDTA s.4(9)); 5 % applies again, and deeds registered 1 Jul–12 Aug 2026 should be checked with MRA; new: 10 % transferor-paid additional duty on non-citizen transfers of State-land / Pas Géométriques residential property (the "higher of 10 % resale price or 30 % capital gain" CGT-style formula was proposed but **not enacted** — MU stays CGT-free) (2026-07-02 verified).
- **Pas Géométriques 81 m 21 cm coastal reserve**: public-domain leasehold, not freehold; many beachfront gardens / hotel grounds sit on PG. Read the *titre* line by line.
- **Cyclone season Nov–April**: Class III–IV warnings can shut the island for 24–72 hr; major events (Belal 2024, Gervaise 1975) leave structural + flood damage. Insurance + shutters are essential, not optional.
- **Sewer is NOT universal**: only ~30 % of households on mains sewer; many scheme properties use private package treatment plants — verify capacity + maintenance contract.
- **MUR not freely convertible** but registered foreign investments are repatriable through authorised banks; keep the bank investment letter + notary deed forever for resale.
- **85 / 15 MUR / FX payment rule (in force 13 Dec 2024)**: on a **first sale** under IRS/RES/IHS/PDS/SCS (resales and Ground+2 out of scope), 85 % of the price must reach the promoter in MUR and only 15 % may stay in hard currency — and above **USD 750,000** the first USD 750,000 must be own funds paid in MUR, with a Mauritian bank loan for the balance only (2026-08-07 verified; see Foreign-buyer eligibility → Currency-flow + AML).
- **Currency mismatch**: deal price in EUR/USD; carrying cost in MUR; rent typically in MUR (long-let) or EUR (short-let). MUR has depreciated steadily 2015–2025 — historical tailwind for foreign-buyer USD/EUR returns, not a forecast.
- **HOA cost variance**: well-run schemes deliver; smaller PDS schemes can underperform — *état des charges* + AG minutes are essential due-diligence.
- **G+2 apartment EDB approval**: even with the MUR 6 M floor, the EDB approval is per-transaction; failed approval after deposit is a real risk. Use a notary who has run multiple G+2 deals.
- **Property tax light, transfer tax heavy**: holding cost is low (no annual property tax of the EU style; small council rate); the up-front ~7–8 % transaction wrap is the dominant cost (the 10 % Finance Act 2025 rates were repealed by Finance Act 2026) — except on State-land / Pas Géométriques units sold to a non-citizen, where the seller (transferor) pays a further 10 % additional duty (LDTA s.4(11)).
- **No CGT on residential property** — material vs many EU jurisdictions. Resale gains stay in the seller's pocket subject to LTT.
- **Tropical climate maintenance**: salt-air corrosion, fungus on north-facing walls, aggressive UV on roofs + decks, marine antifouling on sea-fronts. Budget 2–3× a temperate-zone maintenance line.
- **Cyclone-shutter retrofit** for older non-scheme stock: budget MUR 150,000–500,000.
- **Sugar-cane proximity**: rural lots adjacent to active cane fields face seasonal harvest noise + smoke during *brûlage* (controlled cane-burns); scheme inventory is buffered, but lifestyle-villa buyers in the south + east should map active cane estates.
- **Asbestos-cement sheeting** in pre-2000 roofs is common — survey + budget removal for older non-scheme stock.

---

## Reddit / forum sources

- **r/mauritius** — small but active diaspora + expat community (English)
- **expat.com Mauritius forum** — `https://www.expat.com/forum/viewforum.php?id=190` — active for property + visa Q&A
- **InterNations Mauritius** — formal expat network
- **Facebook**: "Expats in Mauritius", "Mauritius Real Estate", scheme-specific groups (Anahita, Tamarina, etc.) — active for service-provider recommendations
- **L'Express Property news + Lexpress Property advice columns** — French-language, agent-leaning but useful
- ⚠️ Forum / Reddit anecdotes are 🟡 — never use as basis for verdict; cross-check tax/legal claims with MRA / EDB / RGD primary sources

---

## Verification authorities

| Authority | When to call | URL |
|---|---|---|
| **EDB (Economic Development Board)** | Scheme approvals, residence permit, occupation permit | `https://edbmauritius.org/` |
| **Registrar General's Department** | Title deed, mortgage, deed registration, property search | `https://registrar.govmu.org/` |
| **MRA (Mauritius Revenue Authority)** | Tax rates, registration duty, LTT, PIT, VAT | `https://www.mra.mu/` |
| **Bank of Mauritius** | FX, monetary policy, financial-stability data | `https://www.bom.mu/` |
| **Statistics Mauritius** | Population, census, CPI, housing stock | `https://statsmauritius.govmu.org/` |
| **Passport & Immigration Office** | Occupation permit / residence permit issuance | `https://passport.govmu.org/` |
| **Mauritius Meteorological Services** | Cyclone class warnings, climate baseline | `https://metservice.intnet.mu/` |
| **NDRRMC** | Civil protection, disaster risk | `https://ndrrmc.govmu.org/` |
| **CWA (water) + WMA (wastewater)** | Connection status, billing | `https://cwa.govmu.org/` + `https://www.wmamauritius.mu/` |
| **CEB (electricity)** | Connection, tariffs, solar net-metering | `https://ceb.mu/` |
| **Tourism Authority** | Tourist Residence licensing for short-lets | `https://tourismauthority.mu/` |
| **FSC (Financial Services Commission)** | GBL / AC / fund licensing | `https://www.fscmauritius.org/` |
| **Local council (municipal/district)** | Building & Land Use Permit, general rate, zoning | (council-specific) |
| **Cadastral Unit, Ministry of Housing** | PIN + cadastral plan | `https://housing.govmu.org/` |
| **Notarial profession — Association / Chambre des Notaires de l'Ile Maurice** | Notary directory (`https://notairemaurice.org/cpt_staff_lst/liste-de-notaires-par-annee-de-debut-26`) | `https://notairemaurice.org/` — **fee barème: not published by the association; the notarial scale is set by statute/regulation — verify against the Land (Duties and Taxes) Act and the relevant Government Notice** |
| **Land Drainage Authority** | Flood-prone zones, drainage plans | `https://lda.govmu.org/` |
| **Ministry of Environment** | EIA, PER, coastal sensitivity | `https://environment.govmu.org/` |
| **Ministry of Finance** | Gazetted Acts, Budget documents | `https://mof.govmu.org/` |
| **Mauritius Standards Bureau** (statutory body, Mauritius Standards Bureau Act 1993) | Building standards — **the specific wind-load standard was not located; MS number data not publicly available at this source — verify in the MSB catalogue** | `https://msb.intnet.mu/Pages/index.aspx` |

---

## Quirks to know

- **Notary acts for both parties**: Mauritian notarial tradition (French civil-law inheritance) — the buyer typically chooses the notary, who acts for both buyer and seller. For arms-length cross-border deals, the foreign buyer can also instruct a separate **avocat** (attorney) for review — costs trivial vs the deal.
- **Compromis de vente → acte authentique** timeline: typically **3–5 months** for foreign-buyer EDB-scheme deals (EDB approval is the gating step); for purely local-market deals 1–3 months.
- **Languages on the deed**: notarial deeds typically in **French**, signed before notary; binding equally in either official language. Insist on a certified English translation if you don't read French confidently.
- **Funds in séquestre / escrow**: deposits typically held by the notary in a non-interest-bearing escrow until completion. Verify the notary's *compte CARPA*-equivalent / professional indemnity.
- **Public holidays affect closings**: 13+ public holidays in Mauritius (Cavadee, Maha Shivaratree, Eid, Ougadi, Diwali, Christmas, Independence Day 12 March, etc.) — schedule completions clear of holiday clusters.
- **Time zone**: GMT+4 year-round, no DST. 3 hr ahead of CET in winter, 2 hr ahead in summer; 1 hr ahead of Réunion.
- **Driving**: left-hand-side (British inheritance); steering wheel right.
- **Power outages**: rare on main island, but cyclone events drop the grid; many luxury schemes have backup generators or solar+battery.
- **Mosquito control**: regular fogging in cyclone season; window-net + AC are standard.
- **Sea conditions**: strong west-coast surf in Southern Hemisphere winter (Jul–Sep) — Le Morne, Tamarin Bay; calm north + east for swimming year-round outside cyclone events.
- **Reef-protected coast** vs **open ocean**: Black River + Le Morne stretches face open Indian Ocean; north + east are reef-protected lagoons. Reef erosion + bleaching are real climate-change concerns through 2050.
- **Inheritance forced-heirship**: Code Civil mauricien retains forced-heirship rules for residents; non-residents typically subject to home-country private international law, but **make a Mauritian will** drafted by a Mauritian notary if you own property here, naming the applicable law explicitly.

---

## Source URL templates

| Source | URL pattern |
|---|---|
| EDB Mauritius | `https://edbmauritius.org/` |
| EDB IRS/RES/PDS Guidelines (Jan 2025) | `https://edbmauritius.org/wp-content/uploads/2022/10/Guidelines-for-IRS-RES-PDS-1.pdf` |
| EDB FAQ Property Regulations Amendments (Feb 2025) | `https://edbmauritius.org/wp-content/uploads/2025/03/FAQ-Amendments-to-Property-Regulations.pdf` |
| EDB PDS Guidelines (Dec 2024) | `https://edbmauritius.org/wp-content/uploads/2024/05/Guidelines-PDS.pdf` |
| Registrar General | `https://registrar.govmu.org/` |
| MRA (taxes) | `https://www.mra.mu/` |
| MRA Budget Highlights 2025/26 | `https://www.mra.mu/download/BudgetHighlights2025.pdf` |
| MRA Registration Duty Act | `https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web?doctitle=UmVnaXN0cmF0aW9uIER1dHkgQWN0&docnumber=&doctype=act` |
| MRA Land (Duties and Taxes) Act | `https://www.mra.mu/download/TheLandAct.pdf` |
| Land (Duties and Taxes) Act (Act 46 of 1984, consolidated to Act 18 of 2025, cio 9 Aug 2025) — Ministry of Finance | `https://mof.govmu.org/Documents/2025/Legislations/Land%20(Duties%20and%20Taxes)%20Act.pdf` |
| Bank of Mauritius | `https://www.bom.mu/` |
| Bank of Mauritius FX | `https://www.bom.mu/markets/foreign-exchange/consolidated-indicative-exchange-rates` |
| Statistics Mauritius | `https://statsmauritius.govmu.org/` |
| Passport & Immigration Office | `https://passport.govmu.org/passport/?page_id=626` |
| Mauritius Meteorological Services | `https://metservice.intnet.mu/` |
| Cyclone warning system | `https://metservice.intnet.mu/tropical-cyclone/warning-system.php` |
| NDRRMC (cyclone classes) | `https://ndrrmc.govmu.org/Pages/cyclonewarning.aspx` |
| CWA (water) | `https://cwa.govmu.org/` |
| WMA (wastewater) | `https://www.wmamauritius.mu/` |
| CEB (electricity) | `https://ceb.mu/` |
| FSC (financial services) | `https://www.fscmauritius.org/` |
| Tourism Authority | `https://tourismauthority.mu/` |
| Property Cloud | `https://www.propertycloud.mu/` |
| Lexpress Property | `https://www.lexpressproperty.com/` |
| 2Futures | `https://2futures.com/` |
| Sotheby's Mauritius | `https://sothebysrealty.mu/` |
| Pam Golding | `https://www.pamgolding.mu/` |
| Barnes Mauritius | `https://www.barnes-mauritius.com/` |
| Decordier Immobilier | `https://www.decordier-immobilier.mu/` |
| Park Lane | `https://parklane.mu/` |
| Diamond Estates | `https://diamond.mu/` |
| World Bank Climate (Mauritius) | `https://climateknowledgeportal.worldbank.org/country/mauritius` |
| Wastewater Management Authority Act 2000 | `https://lawsofmauritius.govmu.org/` |
| PwC Worldwide Tax Summaries (Mauritius) | `https://taxsummaries.pwc.com/mauritius/` |

---

## Status

**Status**: ✅ fully populated as of 2026-05-07
**Confidence**: HIGH — the Finance Act 2025 (Act No. 18 of 2025) 5 → 10 % non-citizen registration duty was repealed by Finance Act 2026 (Act No. 14 of 2026, gazetted 13 Aug 2026, s.16(b)); MEDIUM that the flat 10 % non-citizen resale LTT (LDTA s.4(9)) is also repealed (read in Finance Bill No. XII of 2026 cl.9(a)(i) — confirm in the gazetted Act); the "10 % sale OR 30 % gain" CGT-style formula was never enacted (re-verified 2026-09-24). HIGH for the scheme decision tree (EDB Guidelines + 2025 FAQ are primary), the no-CGT/no-inheritance regime (PwC + MRA), the cyclone Class I–IV system (MMS), the cadastre architecture (RGD), and PIT brackets (MRA Budget 2025/26). MEDIUM on price bands (listing-derived, not transaction-grade). LOW on parcel-level municipal-rate quantum (varies by council, often unenforced for residential, no consolidated registry).
**Last verified**: 2026-08-07 (EDB USD 375,000 threshold and Land (Duties and Taxes) Act consolidation corrected 2026-09-18 per edbmauritius.org + mof.govmu.org). Foreign-buyer / tax / visa tracker entries re-checked 2026-09-24 (October and November regwatch waves, the November wave run early; see shared/regulatory-watch.md).