Property investment in Mauritius in 2026/27: New budget breakdown

Mauritius’ 2026/27 Budget strengthens economic stability and global competitiveness, while supporting sustainable, investment-led growth through technology, innovation, and infrastructure.

It also signals a shift toward a more controlled, higher-quality investment environment. The fundamentals remain strong, but access is becoming more selective, costs are rising, and investment decisions now require greater strategy and precision.

Is Mauritius still attractive for foreign investors?

Despite increasingly structured regulations, offshore property investment in Mauritius remains popular among African destinations.

The focus is now on:

• Economic stability and fiscal discipline
• Global competitiveness
• Long-term, inclusive growth
• Higher-quality foreign direct investment

What this means:

The market remains open, but is increasingly selective and performance-driven.

What is driving Mauritius’ economic strategy?

The Budget focuses on resilience, diversification, and long-term stability.

Key priorities include:

• Strengthening public finances and reducing debt
• Expanding infrastructure investment
• Accelerating digital transformation and AI adoption
• Supporting tourism, financial services, and exports
• Advancing sustainable development

What this means:

Investment demand is supported by a broader, services-led economy.

Is Mauritius still good for property investment?

Yes. Property remains a key asset class, but the market is more structured.

Why it still works:

• No Capital Gains Tax
• Rental yields of around 6% to 10% in prime areas
• Strong demand from foreign buyers, expats, and tourism
• Residency linked to qualifying property investment (from ~USD 375,000)
• Controlled supply supporting price stability

Property taxes and market changes

Buying property

• Registration Duty: 10% for foreign buyers (up from 5%, but still in reviewing)

Selling property

• Registration Duty: 10% for foreign buyers (up from 5% but still in reviewing)

Key developments supporting the market

• Strong focus on affordable and mixed-income housing
• Growth in high-value and smart developments
• Infrastructure upgrades supporting long-term demand

Key tax advantage

• No Capital Gains Tax

What this means:

Investors retain full resale profit, a major structural advantage in Mauritius.

See also: Mauritius property: Securing offshore wealth in 2026

Are property prices still expected to grow?

Yes. Growth is expected to remain steady rather than speculative.

Forecast:

• Around 5% to 10% annual growth in 2026
• Stronger performance in prime coastal and urban areas

Key drivers:

• Foreign investment demand
• Expat relocation
• Tourism-driven rentals
• Limited new supply

Result:

A supply-constrained market with stable long-term appreciation.

How does local demand support the market?

Domestic demand is being reinforced through targeted policy.

Key measures include:

• Social and affordable housing programme (~8,000 units)
• Healthcare and social infrastructure investment
• Price stabilisation support for essential goods

Local buyer incentives:

• 0% registration duty on first Rs 6M (homes)
• 0% registration duty on first Rs 3M (land)

What this means:

Both local and foreign demand support market resilience.

What is the new Golden Visa in Mauritius?

Mauritius has introduced a high-value investment route designed for global investors looking to secure long-term residency through strategic economic participation.

To qualify, investors must commit a minimum of USD 1 million into approved sectors such as fintech, artificial intelligence, biotechnology, or renewable energy.

In return, successful applicants gain a streamlined pathway to long-term residency, offering a 20-year route designed to support sustained investment and relocation planning.

A clearer, more direct route to residency for high-net-worth investors.

Is Mauritius still tax competitive?

Yes. The system remains highly competitive but is now more progressive at higher income levels.

Key features:

• Mauritius applies a streamlined progressive personal income tax system:
• 0% on the first Rs 500,000 (tax-free)
• 10% on income from Rs 500,001 to Rs 1,000,000
• 20% on income from Rs 1,000,001 to Rs 12 million
• 35% top marginal rate on income above Rs 12 million, replacing the previous Fair Share Contribution framework

What this means:

Mauritius remains highly tax-efficient for individuals and businesses, particularly in a cross-border investment context. For those looking to invest in Mauritius, the system offers strong structuring advantages alongside a clear and predictable top-tier framework for high-income earners.

How is infrastructure affecting property investment?

Infrastructure investment continues to underpin long-term value.

Key projects:

• Road expansion, including the M4 motorway
• Water infrastructure (~Rs 6.4 billion over 3 years)
• Port and airport modernisation

Why it matters:

Improves demand, rental performance, and capital growth.

What role does sustainability play?

Sustainability is now a core policy driver.

Key measures:

• Green Building Code for new developments
• Renewable energy expansion (405 MW target)
• Coastal protection and climate resilience

What this means:

Future developments will be higher quality, more regulated, and more resilient.

Key issue:

• Pending review of duties under EDB property schemes

Why it matters:

• Could impact transaction costs
• May affect structuring and net returns

What this means:

Timing and structuring are increasingly important.

The bottom line for foreign investors

Mauritius is evolving into a more selective, strategy-led investment market where strong fundamentals remain, but success now depends on careful asset selection, proper structuring, and a long-term approach.

If you are considering investing in Mauritius, timing, structure, and asset selection can significantly influence your long-term returns. Our Offshore Real Estate and Investment team provides end-to-end support, from identifying suitable opportunities to structuring your portfolio and assisting with residency pathways where applicable. Contact Dane Smith, Sales Executive, Mauritius, +230 5250 0301 or email [email protected].