Real estate has developed into a pillar of the Mauritian economy and a significant source of foreign direct investment.

The tropical island, Mauritius, remains a destination of choice owing to its climate, myriad of cultures, attractive taxation regimes and a variety of opportunities granting access to foreigners...

With the objective of encouraging modern and innovative agricultural practices to address the concerns of local and global food security, the Economic Development Board ("EDB") has announced the implementation of the...

Below is an overview of those legal changes that we deem notable.

The Property Development Scheme or PDS was created by the Government in place since December 2014, as a successor to the previous schemes, that is, (i) Integrated Resort Schemes (IRS) and (ii) Residential Estate Schemes.

The Finance (Miscellaneous Provisions) Act 2021 was gazetted on 05 August 2021 and it brings into force a number of amendments to the legislations in Mauritius.

It was the Italian novelist Umberto Eco who said that "we like lists because we don't want to die." List-making and list-keeping are integral parts of human life.

Property development has reached a tipping point in Mauritius. Since December 2014, we have seen the Government's introduction of the Property Development Scheme (PDS)...

So another year sprints over the finishing line and we wonder, as usual, just where it went.

The SCS is an innovative way ahead although it regroups certain existant projects which have had to change some of their objectives to be qualified within the concept of the SCS.

On 29 March 2016, the National Assembly passed the Build Operate Transfer Projects Act.

Mauritius has introduced a Golden Visa Scheme in April 2026, offering high-net-worth individuals, entrepreneurs, digital nomads, and retirees a fast-track pathway to two-year renewable residence with a five-day approval process.

The Non-Citizen (Property) Restriction Act has recently been amended to remove some restrictions on the possibility for a non-citizen to acquire immovable property in Mauritius.

In the World Bank Doing Business Report 2017, Mauritius was once again ranked first among the sub-Saharan economies, but nevertheless made a spectacular fall, moving down from an overall global ranking...

The Minister announced measures and strategies in multiple sectors with the objective of giving a fresh start to the Mauritian economy severely impacted from the fall-out of the Covid-19 pandemic.

The sun shines and it is hot, the population is reputed for its kindness and hearty welcome, the country is beautiful and taxes are very low. Foreigners can now live in Mauritius, become permanent residents and purchase real estate.

We would like to examine the advantages of holding French real estate (either principal residence or secondary home) through a Mauritius company and to avoid the three percent yearly tax on assessed value. Additional estate planning opportunities are also open.

Mauritius unveils its 2026-27 national budget with sweeping reforms across taxation, real estate, financial services, and immigration.

The Finance (Miscellaneous Provisions) Act 2021 was gazetted on 05 August 2021 and it brings into force a number of amendments to the legislations in Mauritius.

Residency in Mauritius may be achieved through any of the following means: by incorporating a Category 1 Global Business Licence company, under the Integrated Resort Scheme and the Real Estate Development Scheme and following the recently enacted law, the Business Facilitation Act 2006.