Buying property in Mauritius to rent on Airbnb: a guide for foreign investors

Most of our guides are written for people who already own a property in Mauritius. This one is for the step before that: you're thinking about buying a villa or apartment on the island, and Airbnb income is part of the plan.

It's a popular strategy for good reason. Mauritius offers a rare combination: property ownership that comes with a residence permit, a flat 15% tax regime, a stable legal system based on both English and French law, and a short-term rental market where a well-managed villa can gross €30,000 to €60,000 a year.

But the rules for foreign buyers are specific, and they changed meaningfully in 2025 and 2026. Here's what you need to know before you sign anything.

Can foreigners buy property in Mauritius?

Yes - but only through government-approved routes. Mauritius doesn't allow non-citizens to buy any residential property they like. Instead, purchases go through structured schemes supervised by the Economic Development Board (EDB):

The Property Development Scheme (PDS) is the main framework today. PDS developments are master-planned residential estates - villas, townhouses and apartments with shared amenities, security, and professional management. It replaced the older IRS and RES schemes for new projects.

IRS and RES resales still exist. The Integrated Resort Scheme and Real Estate Scheme were the original frameworks, and properties within them can be bought and sold by non-citizens on the secondary market.

The Smart City Scheme covers mixed-use developments - places like Mon Trésor and Uniciti that combine residential, office and leisure space. Residential units within smart cities are open to foreign buyers.

G+2 apartments are the one route outside the estate schemes: non-citizens may buy apartments in buildings of at least ground plus two floors, at a minimum price of MUR 6 million (roughly €120,000). This is the most affordable entry point, and it's how many overseas buyers pick up rental apartments in places like Flic en Flac and Tamarin.

The four routes compared

For Airbnb purposes, the West Coast sweet spot tends to be either a 2-3 bedroom G+2 apartment near the beach in Flic en Flac, or a PDS villa with a pool in Tamarin or Black River. Both rent extremely well - see our West Coast area comparison for what performs where.

The USD 375,000 residency threshold

This is the number that matters most for many buyers: spend USD 375,000 or more on a qualifying property and you, your spouse and your dependent children receive a Mauritius residence permit.

The permit's terms are generous. It remains valid for as long as you own the property. There's no minimum-stay requirement - you can visit for two weeks a year or live there full-time. And it carries the right to live and work in Mauritius. The Smart City threshold, previously USD 500,000, has been aligned at USD 375,000 too.

Below the threshold, you can still buy (a MUR 6 million G+2 apartment is well under it) - you just don't get the residence permit with it. Plenty of pure-investment buyers do exactly that.

What changed in 2025 and 2026

Three recent changes affect every foreign buyer, and any guide that doesn't mention them is stale:

1. Registration duty doubled. For deeds registered on or after 1 July 2026, non-citizens pay 10% registration duty on scheme purchases, up from 5%. The land transfer tax paid by a seller on resale to a non-citizen rose to 10% as well. On a USD 400,000 villa, that's USD 40,000 of duty - budget for it from day one.

2. Pay in rupees. Since December 2024, non-citizens buying residential property must pay at least 85% of the purchase price in Mauritian rupees, with only the remainder allowed in foreign currency. Your bank will handle the conversion, but it adds a currency step (and a timing decision) to the transaction.

3. The off-scheme route closed. As noted above, the Finance Act 2025 removed the USD 500,000 exception for purchases outside approved schemes.

The real cost of buying

Here's a realistic all-in picture for a USD 400,000 (~€370,000) PDS villa purchased after 1 July 2026:

Ongoing costs include the estate's syndic/service charges (PDS estates typically charge meaningful monthly fees for security, landscaping and shared facilities), utilities, insurance, and - once you're renting - management and platform fees.

Can you rent it on Airbnb?

In most cases, yes - and this is precisely why Mauritius property is attractive as an income asset, not just a lifestyle one. But there are two layers of rules to check:

The residence's own rules. Some PDS and IRS estates have syndic regulations about short-term letting - a minimum stay, a requirement to use the estate's rental desk, or restrictions on guest access to shared facilities. Read the règlement de copropriété before you buy, not after. If Airbnb income is central to your plan, make it a condition of your property search.

The national licensing rules. Any property let short-term to tourists needs a Tourist Accommodation Certificate from the Mauritius Tourism Authority. We've written a step-by-step guide to getting the certificate - it's a manageable process, and it's one of the things we handle for our owners.

On the tax side, rental income in Mauritius is taxed at the flat 15% rate, and Mauritius has double-taxation treaties with the UK, France, South Africa and many other countries. Our regulations guide covers the full compliance picture.

What rental returns look like

The question behind the question: is the income real? Based on current West Coast market data (detailed in our earnings guide), a well-managed property at around 65% occupancy grosses approximately:

Those are gross figures - Airbnb's service fee (~15%), management (20% with us), running costs and the syndic charge come out before profit. But even net, short-term rental on the West Coast comfortably outperforms long-term letting (we compared the two honestly in Airbnb vs long-term rental), and you keep personal use of the property.

From purchase to first guest

The path, condensed:

1. Choose the route and area. Scheme villa or G+2 apartment; Flic en Flac for demand, Tamarin/Black River for premium guests, Le Morne for top rates.

2. Verify the rental rules of the specific residence before committing.

3. Buy through a notary, with EDB approval - your notary and estate agent manage this; allow 6-12 weeks for a completed property.

4. Register the business basics - BRN registration and the Tourist Accommodation Certificate application.

5. Furnish to rental standard. Guests rate a property against hotels, not against other homes. (Our furnishing service exists for exactly this step.)

6. List, price, and manage professionally - photography, dynamic pricing, guest screening, cleaning and maintenance. This is the part that determines whether you get average returns or top-quartile returns.