This route gives foreign buyers access to apartments outside the traditional Property Development Scheme (PDS), Smart City Scheme, IRS and RES developments. However, the apartment and building must meet specific legal requirements, and the buyer must obtain approval from the Economic Development Board before completing the purchase.
This guide explains the eligibility requirements, minimum investment, residence-permit rules, purchasing process and costs applicable in 2026.
G+2 apartment rules at a glance
Requirement Current rule
Qualifying property A residential apartment in a building with at least two floors above the ground floor
Minimum purchase price Rs 6 million or the equivalent in a hard convertible foreign currency
Existing Mauritian permit required No
Government approval Prior EDB authorisation is required
Minimum investment for residence USD 375,000 or its equivalent
Residence-permit validity Generally valid while the buyer owns the qualifying property
Registration duty from 1 July 2026 10% for a qualifying transfer to a non-citizen
What Is a G+2 Apartment?
A G+2 apartment is a residential unit situated within a building containing at least two floors above the ground floor.
The term describes the building rather than the apartment’s exact position. Therefore, an apartment may potentially be located on the ground floor or first floor, provided the entire building meets the required G+2 configuration and the notary can certify its eligibility.
Under the Non-Citizens (Property Restriction) Act, the apartment must be used—or available for use—as a residence, and its purchase price must be at least Rs 6 million or the equivalent in a hard convertible foreign currency.
The purchase requires prior authorisation from the Economic Development Board.
Who Can Purchase a G+2 Apartment?
A foreign buyer does not need to hold an Occupation Permit, Residence Permit or Permanent Residence Permit before purchasing an eligible G+2 apartment.
According to the Economic Development Board’s official guidelines, eligible purchasers may include:
An individual non-citizen
An Occupation Permit holder
A retired non-citizen holding a Residence Permit
A Permanent Residence Permit holder
A company incorporated or registered under the Companies Act
An eligible société
A limited partnership
A qualifying trust
A foundation
The supporting documents and approval process will vary according to the buyer’s legal structure.
What Is the Minimum Purchase Price?
The minimum price for a non-citizen to acquire a qualifying G+2 apartment is:
Rs 6 million or its equivalent in a hard convertible foreign currency.
This is the minimum threshold for purchasing the apartment. It should not be confused with the higher threshold required for a residence permit.
An apartment priced below Rs 6 million will not normally qualify for acquisition by a non-citizen through the G+2 route.
Buyers should also understand that the relevant authorities may consider the property’s open-market value. A price stated in an advertisement does not, by itself, guarantee eligibility.
Does Purchasing a G+2 Apartment Provide Residency?
Purchasing a G+2 apartment for Rs 6 million does not automatically provide a Mauritian residence permit.
To qualify for residence through this route, the non-citizen must acquire an eligible apartment for at least:
USD 375,000 or its equivalent in another freely convertible foreign or Mauritian currency.
The Economic Development Board states that the residence permit remains valid for as long as the non-citizen continues to own the qualifying G+2 property.
The buyer’s eligible dependants may also apply, subject to the immigration requirements applicable at the time of the application.
The residence application is normally made after the deed of sale has been registered and transcribed. Purchasing property and becoming a Mauritian tax resident are separate matters; ownership alone does not automatically establish tax residency.
Purchase Threshold vs Residence Threshold
The two thresholds serve different purposes:
Rs 6 million: Minimum price allowing a non-citizen to purchase an eligible G+2 apartment.
USD 375,000: Minimum investment allowing the buyer to apply for a residence permit linked to the property.
A buyer may therefore legally own a G+2 apartment without obtaining residence through the purchase.
How to Purchase a G+2 Apartment
1. Define the Purpose of the Purchase
Before beginning the search, the buyer should determine whether the apartment will be used as:
A primary residence
A holiday home
A long-term rental investment
A retirement property
A medium- or long-term investment
This will help identify the most suitable location, development and apartment configuration.
2. Confirm That the Building Qualifies
Not every apartment in Mauritius can be purchased by a foreigner.
The real-estate agency, developer and notary should confirm that:
The property is an apartment used or available for residential purposes
The building contains at least two floors above the ground floor
The purchase price meets the minimum requirement
The necessary building permits and approvals are available
The apartment can legally be acquired by a non-citizen
The notary must generally provide a memorandum certifying that the apartment forms part of a qualifying G+2 residential building.
3. Appoint a Mauritian Notary
A Mauritian notary plays an essential role in the property transaction.
The notary will normally:
Verify the seller’s legal ownership
Examine the title deed
Check for mortgages, liens and other charges
Confirm the building’s G+2 eligibility
Review the permits and co-ownership documents
Prepare or review the preliminary sale agreement
Coordinate the EDB application
Prepare the final deed of sale
Calculate the applicable duties and legal costs
Register and transcribe the deed
Foreign buyers may appoint an independent notary to represent their interests.
4. Conduct Legal and Technical Due Diligence
Before making a binding commitment, the buyer should verify:
The title deed and ownership history
The apartment’s eligibility for foreign acquisition
The Building and Land Use Permit
The completion certificate, where applicable
The approved building plans
Existing mortgages or legal restrictions
The registered Règlement de Copropriété
The État Descriptif de Division
Syndic fees and maintenance charges
Parking ownership or usage rights
Rules concerning pets, renovations and rentals
The condition of common areas
Insurance arrangements
Any pending disputes within the co-ownership
A professional building inspection is also advisable when purchasing a completed or resale apartment.
5. Sign a Preliminary Agreement
The buyer may sign a reservation agreement or preliminary sale agreement after the essential checks have been completed.
The agreement should include protective conditions relating to:
EDB authorisation
Satisfactory legal due diligence
Confirmation of financing
Verification of the title
Refund of the deposit if approval is refused
The completion date
Fixtures and furniture included in the sale
Settlement of outstanding syndic charges
A buyer should avoid paying a substantial non-refundable deposit before the notary has reviewed the agreement and the apartment’s eligibility.
6. Prepare the EDB Application
Applications for G+2 apartment acquisitions are processed through the Economic Development Board’s Property Acquisition Management System. The EDB introduced this online process through the PAMS platform.
The application may be submitted by the buyer or a designated representative such as the:
Notary
Real-estate agency
Consultant
Property developer
Documents may include:
The completed application form
An endorsed presale agreement
Certified passport copies
A site-location plan
A notarial memorandum confirming the G+2 status
A bank letter confirming the buyer’s ability to finance the purchase
A bank reference or KYC document
A morality or police-clearance certificate
A valuation report for a completed or resale apartment
Building permits and planning approvals
Corporate documents where the purchaser is a legal entity
Additional documents may be requested depending on the buyer, seller and property.
7. Obtain the EDB Authorisation
The purchase cannot be completed merely because the building qualifies as G+2.
The buyer must receive formal EDB authorisation, granted after the required ministerial approval. The authorisation may contain conditions and is generally valid for a limited period.
All conditions should be carefully reviewed with the notary before proceeding to the final deed.
8. Transfer the Funds
The buyer must comply with the bank’s source-of-funds and anti-money-laundering requirements.
Before sending money, the buyer should obtain written confirmation of:
The beneficiary’s banking details
The required payment currency
The payment schedule
Currency-conversion arrangements
The deposit already paid
The balance due at completion
The amount reserved for duties and professional fees
Funds should only be transferred using banking details independently verified through the notary, developer or authorised representative.
9. Sign and Register the Final Deed
Once approval has been obtained and all conditions have been satisfied, the final deed of sale is signed before the notary.
The notary will then register and transcribe the deed. Legal ownership is established through this formal process.
If the purchase meets the USD 375,000 threshold, the buyer may proceed with the residence-permit application after registration and transcription.
Buying a G+2 Apartment Off-Plan
A qualifying apartment may be purchased:
Before construction begins
During construction
After completion
As a resale property
Off-plan purchases are generally structured as a Vente en l’État Futur d’Achèvement, commonly known as a VEFA.
Before purchasing off-plan, the buyer should verify:
The developer’s legal status and experience
Ownership of the development land
Planning and building approvals
The construction programme
The payment schedule
The expected completion date
The specifications, plans and finishes
The financial completion guarantee
Penalties or remedies for delays
Conditions for changing the plans
The developer’s obligations concerning defects
The EDB guidelines require a Garantie Financière d’Achèvement from a recognised financial institution for qualifying VEFA sales.
Costs of Buying a G+2 Apartment in 2026
Foreign buyers should budget for more than the advertised purchase price.
Registration Duty
For a deed transferring a qualifying G+2 apartment to a non-citizen on or after 1 July 2026, the applicable registration-duty rate is 10%.
This change is reflected in the current Registration Duty Act.
Registration duty is normally payable by the buyer and may be calculated using the property value accepted or determined by the Registrar-General.
Land Transfer Tax
The current legislation also provides for a 10% land-transfer tax on qualifying transfers to non-citizens from 1 July 2026. This tax is normally payable by the seller, subject to the precise circumstances of the transaction.
Other Expenses
Additional purchasing costs may include:
Notarial fees
Real-estate agency fees
Property-valuation fees
Bank and mortgage charges
Currency-conversion and international-transfer costs
Administrative expenses
Insurance
Syndic contributions
Deposits for utilities
VAT where applicable
Furnishing and property-management expenses
The notary should provide a written estimate based on the specific apartment, its market value and the expected date of registration.
Can a Non-Citizen Rent Out a G+2 Apartment?
Rental may be possible, but it should not be assumed automatically.
Before purchasing for rental purposes, the buyer should verify:
The conditions contained in the EDB authorisation
The Règlement de Copropriété
Syndic rules
Whether short-term rentals are permitted
Tourism-licensing requirements
Tax obligations on rental income
Insurance and property-management requirements
A building may allow long-term rentals while restricting holiday rentals. Buyers seeking rental income should obtain written confirmation before purchasing.
Can a Non-Citizen Resell the Apartment?
Yes, a non-citizen may resell an authorised G+2 apartment, subject to the applicable conditions.
According to the EDB guidelines:
The owner should notify the EDB in writing before the sale
The resale is not subject to the original Rs 6 million minimum price
A new non-citizen buyer must submit a fresh application and obtain authorisation
Applicable taxes and transaction costs must be paid
The sale of the apartment may also affect any residence permit linked to the property.
Common Mistakes to Avoid
Foreign buyers should avoid:
Assuming every apartment is available to non-citizens
Confusing the Rs 6 million purchase threshold with the USD 375,000 residence threshold
Paying a non-refundable deposit before legal verification
Relying only on information provided in an advertisement
Ignoring syndic charges and co-ownership regulations
Purchasing off-plan without verifying the completion guarantee
Underestimating the 2026 registration duty
Transferring funds to banking details that have not been independently confirmed
Assuming that property ownership automatically creates tax residency
Assuming that short-term rental is automatically permitted
Frequently Asked Questions
Does the apartment itself have to be on the second floor?
Not necessarily. The legal requirement concerns the building, which must contain at least two floors above the ground floor. The notary and EDB should confirm the eligibility of the particular apartment.
Do I need a Residence Permit before purchasing?
No. A non-citizen may apply to purchase a qualifying G+2 apartment without already holding an Occupation Permit or Residence Permit.
Can I buy an apartment for exactly Rs 6 million?
The legislation sets the minimum purchase price at Rs 6 million or its equivalent in a hard convertible foreign currency. The apartment and its stated value must still be accepted as eligible by the relevant authorities.
Does a Rs 6 million apartment provide residency?
No. The separate minimum investment for a residence permit is USD 375,000 or its equivalent.
Is EDB approval compulsory?
Yes. Prior EDB authorisation is required before the transaction can be completed.
Can I purchase more than one G+2 apartment?
The EDB guidelines allow eligible non-citizens to apply for one or more apartments. Each acquisition must comply with the applicable requirements and obtain the necessary approval.
Find a G+2 Apartment With Landora Properties
Purchasing a G+2 apartment can provide non-citizens with a practical opportunity to own a residence or investment property in Mauritius outside the traditional luxury-property schemes.
However, eligibility must be confirmed carefully, and the correct legal and approval procedures must be followed.
Landora Properties can assist international buyers by:
Identifying apartments potentially eligible for foreign acquisition
Arranging property viewings
Providing property and location information
Coordinating with sellers, developers and notaries
Supporting buyers throughout the purchasing process
Contact Landora Properties to discuss your requirements and discover available apartments in Mauritius.
📞 +230 5822 6000
Disclaimer: This article was updated in August 2026 and is provided for general information only. It does not constitute legal, tax, financial or immigration advice. Regulations, duties and administrative requirements may change. Buyers should obtain written confirmation from the Economic Development Board and a qualified Mauritian notary before making a financial commitment.