Mauritius Finance Bills 2026: Adapting Your Relocation Strategy

The introduction of Finance Bill No. XII and the Economic and Financial Measures Bill No. XIII reframes the regulatory landscape for living and investing in Mauritius. The government’s objective is straightforward: drawing a firm line between buying a personal residence and making genuine commercial investments, alongside tighter regulatory oversight.

For prospective residents, business owners, and investors, this is not about facing roadblocks—it is about refining your roadmap. Here is how these legislative changes affect your plans in practice.

Scenario 1: Purchasing Property as a Private Residence

If you are looking to acquire a primary home or holiday residence under an approved EDB scheme (PDS, IRS, Smart City, G+2), property acquisition tax rates remain stable, but the residency rights attached to the property have evolved.

Acquisition Duty Standardised at 5%

You will pay the standard 5% Registration Duty, removing any uncertainty regarding potential rate increases. The seller’s transfer tax remains capped at 5%.

Residency Strictly Linked to Property Ownership

Buying a qualifying residential property continues to grant you the right to reside in Mauritius for as long as you maintain ownership. However, residential property acquisitions no longer qualify for the Golden Visa. If you intended to secure long-term global investor status solely through residential homeownership, that route is now closed.

The Coastal Land Surcharge

If the property is situated on State Land or Pas Géométriques (Section 3(3)(c)(v) of the Non-Citizens Property Restriction Act), the seller incurs an additional 10% surtax (Part IV, 7th Schedule of the Land Duties and Taxes Act), bringing their overall tax liability to 15%. The sole exemption applies to notarised preliminary contracts signed prior to 19 June 2026. In practice, this extra cost will heavily influence price negotiations.

Scenario 2: Establishing a Business or Investing in the Economy

For company founders, tech entrepreneurs, and corporate investors, the updated framework establishes a clear separation between personal residential assets and commercial capital.

Golden Visa Reserved for Productive Capital

Obtaining a Golden Visa now requires a minimum direct capital investment of USD 1 million into active local operating companies or commercial ventures.

The AI City Scheme Framework

Designed for businesses operating in Artificial Intelligence, digital technologies, or advanced tech infrastructure, this new EDB status grants access to targeted tax incentives, expedited permit processing, and dedicated commercial premises.

Closure of the Agricultural Pathway

The Integrated Modern Agricultural Morcellement Scheme has been formally abolished. Relocating via this agricultural development route is no longer an option.

Streamlined Legal Procedures

Attorneys-at-law (avoués) are now legally authorised to handle property registrations alongside traditional public notaries. Furthermore, Section 2110-1 of the Civil Code clarifies the allocation of risk between buyer and seller during electronic filing and conveyancing.

Scenario 3: Relocating with Your Family

Moving your family to Mauritius involves far more than completing a property purchase or securing a visa. The authorities have strengthened compliance standards across related sectors:

• Estate Agency Regulation: The Real Estate Agent Authority (REEA) mandates that all active agencies register on its public register within 3 months to operate legally.
• Land Drainage Compliance: The Land Drainage Authority has introduced stricter environmental criteria for flood-risk areas. For property developers, this means tighter planning regulations and potential delays on non-compliant projects.
• Revised Surveying Fees: Minor fee adjustments apply to land surveying duties (notably, formal survey reports increase from Rs 200 to Rs 300 per lot, with specific deeds scaled up to Rs 5,000).

This is where working alongside Magellan makes the difference

• Selecting the Right Residency Route: Identifying the precise permit tailored to your profile (Retiree, Self-Employed, Investor, or Property Owner).
• Corporate Formation: Managing full company incorporation, licensing, and administrative setups.
• Full Family Relocation: Managing home searches, school enrolments, vehicle purchases, and day-to-day administrative settle-in processes.

Frequently Asked Questions

Does purchasing an EDB residential villa still grant a Golden Visa?

No. Acquiring a residential property under an approved EDB scheme (PDS, IRS, Smart City, G+2) grants a residence permit tied directly to property ownership. The Golden Visa is a distinct status reserved for direct business investments of at least USD 1 million.

Who is liable for the 10% coastal land surcharge?

By law, the 10% surtax is payable exclusively by the seller. However, because it increases overall transaction costs for the vendor, it is likely to impact price negotiations and net-offering terms.

How do I know if a pending property offer is exempt from the 10% surtax?

Exemptions only apply to preliminary reservation contracts (VEFA) or promise-of-sale agreements executed and signed before a recognised notary prior to 19 June 2026. Private, informal agreements (sous seing privé) do not qualify.

Can an unregistered estate agent still operate in Mauritius?

No. The REEA requires all active estate agents and brokerages to register within 3 months. Instructing an unregistered agent carries legal and administrative risks.

Can attorneys-at-law handle conveyancing and property deeds alongside notaries?

Yes. The 2026 reforms grant attorneys-at-law (avoués) the authority to register property deeds with the Registrar-General, accelerating electronic processing times.

Secure Your Relocation Strategy Before Signing

Unanticipated legislative updates can derail timelines or trigger unexpected expenses at completion. Before transferring funds or signing binding contracts, ensure your setup fully complies with the 2026 regulations.

Book an initial consultation with the Magellan team to review your relocation project.

Sources of this article:

• Bills – Mauritius National Assembly
• ANNEX TO THE BUDGET SPEECH 2026 – 2027