The 2025–2026 National Budget introduces a strategic shift for Mauritius, aiming to reinforce economic stability, attract long-term investment, and ensure resilience amid global volatility. 

Yet again, the island continues to deliver a compelling blend: sun-soaked lifestyle, stringent legal protection, and now a more robust fiscal framework that aligns with international standards. This is not just a good time to invest; it’s a smart one.

What does this mean for potential buyers? 

Among the key announcements: non-citizens acquiring residential property under government-approved schemes will face higher registration and land transfer duties, starting July 2026. That means today’s buyers benefit from significant transactional savings and a clear first-mover advantage. This is a window of opportunity for those looking to invest this year. 

Mauritius remains a globally appealing destination, and now more than ever, smart investment is about being ahead of the curve.

Here’s what you need to know and how to adapt confidently.

Among the most impactful changes: as from July 2026, non-citizens acquiring residential property under any Economic Development Board (EDB) scheme, whether PDS, RES, IRS, Smart City, or IHS, will see registration duty and land transfer tax rise from 5% to 10%. This also applies to apartments or penthouses and G+2 units.

This also applies to apartments or penthouses in buildings with at least two floors above ground.

Why it matters: this effectively raises the all-in cost of acquisition, especially for international buyers purchasing through financing structures. Acting before the deadline offers both clarity and a financial edge, saving up to 5% on top of your purchase price.

Note also that only properties within approved schemes, such as PDS, IRS, RES, Smart City, or G+2 developments, will remain eligible for acquisition by non-citizens, and no provisions have been made for acquisition outside of these schemes. 

Mauritius remains an attractive retirement destination for international residents, offering lifestyle, healthcare access, and security. 

However, the 2025–2026 Budget introduces new compliance rules for applicants under the Retired Non-Citizen Residence Permit.

• Retirees must now transfer at least USD 2,000 into a local bank account within 60 days of arrival, followed by ongoing transfers of USD 2,000 per month (or USD 24,000 annually). This measure aligns with international standards and reinforces Mauritius’s commitment to responsible, transparent residency. 
• Approved permits will be valid for 10 years, renewable

For international buyers, Mauritius remains one of the most accessible destinations for long-term residency through real estate investment. The minimum investment threshold stays at USD 375,000 in qualifying residential property under an approved scheme (PDS, IRS, RES, Smart City, or IHS).

Permits remain valid as long as ownership is maintained, offering both lifestyle and legacy value.

For non-citizens investing in Mauritius real estate under government-approved schemes, such as PDS, IRS, RES, Smart City, IHS, or G+2 apartments, a flat 10% land transfer tax will apply upon resale as from 1 July 2026.

This update reinforces the government’s strategy to create a stable, transparent property environment while contributing to long-term national revenue. For investors, it means factoring this new rate into your exit strategy, especially if you’re planning to resell after the July 2026 deadline.

The 2025–2026 Budget brings a simplified, progressive income tax system for individuals in Mauritius. Here’s a breakdown of how it works:

Chargeable Income vs Tax Rate

First Rs 500,000  – 0% Tax Rate

Next Rs 500,000 (i.e. from Rs 500,001 to Rs 1,000,000) –  10% Tax Rate

Any amount above Rs 1,000,000 – 20%  Tax Rate

As part of the 2025–2026 National Budget, the Mauritian government has introduced a new Fair-Share Contribution tax of 15% aimed at high-income individuals. Here’s what it means:

If you earn more than Rs 12 million per year in net income  – this includes salaries, rental income, business income, and dividends from Mauritian companies, you fall into the high-income bracket and are now subject to this new contribution of an additional 15% tax.

Mauritius continues to stand out for its quality of life, stable governance, and privileged access to international markets. The evolving fiscal landscape doesn’t reduce its appeal, it simply calls for sharper navigation.

Whether you’re looking to acquire, invest, or exit, aligning your decisions with the 2025–2026 legal framework is essential.

For personalised guidance in Mauritius real estate, our team remains at your service. Reach out to us at info@sir.mu, expert insight starts here.