Legal Process of Buying Property in Mauritius

Who can buy what

Mauritian citizens can buy any kind of property freely. Non-citizens can buy under specific schemes: PDS, RES, IRS, Smart City, or apartments in qualifying ground+2 buildings above MUR 6M. Land purchase by non-citizens outside these schemes is restricted.

Companies can also buy through approved structures (typically GBC or domestic companies for commercial property, and special purpose vehicles for PDS). Each route has its own paperwork and tax treatment.

Step 1: offer and reservation

Once you find a property and agree the price, the seller and buyer sign a written offer or reservation. For new builds and PDS projects, a reservation contract is signed and a small reservation deposit is paid into a notarial escrow account, refundable in defined cases.

For resale properties, an offer letter is exchanged before moving to the promise of sale.

Step 2: notary appointment and promise of sale

Mauritius uses the civil law notary system. The notary is a public officer responsible for the legal validity of the sale, the title check and the registration of the deed. The same notary usually acts for both parties unless agreed otherwise.

The promise of sale (compromis de vente) is signed at the notary office. It sets out the conditions, the timeline, any suspensive conditions (for example, buyer financing or EDB approval for a foreign buyer), and the deposit, typically 10 percent.

Step 3: due diligence

The notary verifies the title (clean, no encumbrances), the planning status, any servitudes and the seller capacity to sell. For new builds the notary checks the building permit, the construction guarantee and the project compliance.

It is sensible to commission your own technical inspection in parallel for a resale property. Mauritius has hot and humid weather and roof, electrical and plumbing problems are common in older houses.

Step 4: financing and EDB approval if applicable

If you are taking a mortgage, this is the time to finalise the loan. Mauritian banks lend to non-residents under defined conditions (typically up to 60 percent loan to value, with a residency permit or substantial Mauritian-source income).

For non-citizens, the EDB application is submitted with passport, source of funds proof, project documentation and the signed promise of sale. The EDB issues a clearance certificate when satisfied.

Step 5: deed of sale and payment

Once all conditions are met, the parties meet again at the notary to sign the deed of sale (acte de vente). The full balance of the purchase price is paid at this point. The notary releases the funds to the seller.

The notary then registers the deed at the Registrar General. Title transfer is effective from registration.

Step 6: taxes and fees

On a Mauritian buyer, the standard registration duty is 5 percent of the purchase price. The notary fee is set by law on a sliding scale, typically 1 to 1.5 percent. Other small administrative fees apply.

On a non-citizen buyer, from 1 July 2026 the registration duty rose to 10 percent and the land transfer tax (paid by the seller) is also 10 percent. Confirm the most recent figures with your notary or with us before committing.

Step 7: handover

For a resale property, handover happens shortly after the deed of sale, with a final inventory and meter readings. For new builds, handover happens once the developer issues the certificate of completion and the snagging is closed.