Residency in Mauritius

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Pursuant to Regulations 21 of the Investment Promotion (Smart City Scheme) Regulations 2015, a residence permit under the Immigration Act is granted to the non-citizen upon acquisition of a residential property not less than USD 500,000 or its equivalent in any other freely convertible foreign or Mauritian currencies. The residential property is deemed to be acquired on its registration and payment of the fixed duty of 5% the value of property to the registrar general.

Notwithstanding the above, a non-citizen who acquires a plot of serviced land shall not be eligible to apply for a residence permit unless the construction of a residential property has been completed on that plot.

The SCS Company or SCS Developer must inform BOI by way of a letter addressed to the Managing Director on registration of the immovable property and submit a certificate from the Notary to the effect that the deed drawn has been duly registered and transcribed.

The Mauritian residence permit granted to the non-citizen remains in force until such time the non-citizen shall hold the residential property under the scheme or where the person nominated by the company’s secretary, director, gérant or qualified trustee, general partner and council of the entity, as the case may be, informs the Board of Investment to terminate the residency.


Incentives to purchaser of a residential unit

  • Any person including a non-citizen may acquire a built-up residential property
  • An entity including domestic or foreign companies, societe, foundation, limited partnership and trusts can acquire a built-up residential property
  • No minimum price for the acquisition of a residential unit
  • First time Mauritian buyers are exempted up to Rs 200,000 from payment of registration duty on acquisition of a residential unit under the scheme
  • Members registered under the Mauritian Diaspora Scheme are exempted from the payment of registration duty on acquisition of a residential unit under the scheme
  • Any non-citizen acquiring a residential property for a sum exceeding USD 500,000 (or its equivalent in any hard convertible foreign currency) is eligible to apply for a residence permit. The residence permit is issued to the applicant’s:
    • spouse or common law partner;
    • child, stepchild or lawfully adopted child under the age of 24; and
    • wholly dependent next of kin, where is unmarried, provided that the number of dependents does not exceed 3
    • No restrictions on the rental or resale of residential units
    • Possibility to acquire life rights under the Scheme.
  1. The Concept: Live, Work and Play
  2. The Small City Scheme from a Mauritian Perspective
  3. Legal Basis
  4. Basis of sale of a residential property
  5. Residency in Mauritius
  6. Projects under the Smart City Scheme

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