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differences between Residence main et Secondary in Mauritius in 2026
Mauritius is experiencing a transformation major of its framework real estate impacting in 2026 directly la distinction between residence main et secondary for investors foreigners. Understand ces differences becomes essential in a context of reglementation reinforced.
Definition and legal status
In Mauritius, the concept of residence main ou secondary For foreigners, it revolves around the...investment real estate Completed. A property acquired for over $375000 in the Regional programs authorized (PDS, SCS or G+2) opens automatically Right to a residence permit. This status remains valid as long as the property is retained. independently of the actual use of the property as a residence main ou secondary.
Regional programs PDS concern projects residential high-end, while Smart Cities (SCS) offer integrated urban areas. apartments G+2 require un investment minimum of 6000000MUR to be eligible for thecustomer foreign.
Tax residency criteria
Tax residence Mauritian is determined according to specific criteria of physical presence on the territory and a Private becomes a tax resident if they stay at least 183 days during the tax year, or 270 days cumulatively over two years. row. This distinction tax takes on a importance capital, because it defines the extent of the bonds declarative.
Tax residents are taxed on their income Mauritians and on foreign income repatriated to the island. Conversely, the non-residents are taxed only on their source income Mauritian, such as rents collected locally. This difference allows for optimization tax according to theuse good.
New tax brackets for 2026
The Mauritian tax landscape is evolving significantly in 2026 with the abandonment of the flat tax in favor of a sliding scale progressiveIncome up to 500000MUR remain exempt, then are taxed at 10% between 500001MUR et 1000000MUR, and 20% beyond that.
A contribution Fair Share temporary an additional 15% is levied on income exceeding 12000000MUR annual, raising the effective marginal tax rate to 35% for high incomes. This measure applies over three tax years, from 2025 to 2028, and concerns all income, including dividends and rents.
Costs ofcustomer increased
From July 1, 2026, the rights ofregistration for acquisitions Foreign increase from 5% to 10%, thus doubling the costs of transaction. This increase s'accompanied of an identical 10% tax upon resale. transactions finalized before the 30 June 2026 benefit still the old rates advantageous.
These fees are in addition to the fees notary fees (0,5% to 2% plus VAT) and to sports committees agency fee (2% to 3% plus VAT), increasing substantially the overall cost ofinvestmentA property worth $500000 now generates $50000 in transfer taxes.registration for $25000 previously.
Rental and rental income
propriétaires foreign retain the right to rent out their Mauritian property, whether it is used as a residence main ou secondary. This flexibility allows to generate revenue Additional, particularly attractive in areas tourist popular spots like Grand Baie or Tamarin.
Rental income is systematically taxable in Mauritius according to the scale progressiveIn the North, monthly rents vary from 25000MUR for apartment a room at 250000MUR for a four-bedroom villa in Mont Choisy. The West is showing prices slightly higherwith budgets of €1500 to €3000 per month.
Prices fluctuate latency depending on the standard (European or local), theemplacement and the proximity of amenitiesThe rental market for expatriates saw an increase of 18,8% in 2024, reflecting strong demand. international.
Tax advantages maintained
Despite the curing regulationMauritius retains major tax advantages. capital gains real estate remain totally exempt upon resale, regardless of the holding period. The absence of wealth tax and duties succession across non-residents also constitutes an advantage considerable.
These exemptions s'apply identically French residential homes Goals et secondaryoffering a tax system patrimonial attractive compared to European standards. This fiscal stability enhances the island's appeal to investors International despite the news constraints.
Conditions permit maintenance
The residence permit linked to theinvestment real estate remains valid for ten years. renewable as long as ownership is retained. None obligation byoccupation no minimum is imposed. allowing to use the property as a residence secondary without risk to the status residential.
Access to the residence permanent bases However, it hardens. requiring now five years of continuous presence compared to three previously. For the professionalsthe required monthly salary jumps to 400000MUR salary. 150000MUR previously, tightening latency the criteria ofeligibility.
Regional rental markets
The dynamic and lively north of Mauritius attracts expatriates. searching proximity to the beaches and infrastructure commercialGrand Baie offers apartments from 25000MUR monthly, while the villas reach 100000MURDemand remains strong with rates ofoccupation 76% in peak season.
The West is more appealing to families thanks to the schools internationally and environment Preserved natural environment. Tamarin and Rivière Noire have average rents of 81395MUR à 160000MUR depending on the type of property, with an offer privileging the tall properties family.
🏝️ Primary vs. Secondary Residence in Mauritius 2026
A comprehensive guide to tax and regulatory differences
📋 Tax Residency Criteria
Tax resident if:
✓ 183 days/year on the island
✓ 270 days accumulated over 2 years
Impact: defines your tax obligations
💰 Threshold Investments
Residence permit:
🏡 Purchase > $375000
(I.e. Program PDS, SCS, G+2
Valid 10 years, renewable
⚠️ Minimum G+2
Apartments G+2:
💵 Minimum price: 6000000MUR
📊 Approximately €127000
Condition compulsory for foreigners
📊 2026 Tax Scale – New System Progressive
0%- 500000MUR
Exoneration total
10%- 1000000MUR
Slice intermediate
20% – Beyond
earnings higher
+15% FSC > 12M WALL
Fair Share temporary
Maximum effective marginal rate: 35% (20% + 15% FSC)
📈 Costs Acquisition 2026
From July 1, 2026:
🔴 Rights registration: 10% (vs 5%)
🔴 Resale tax: 10% (vs 5%)
📋 Notary fees: 0,5% to 2% + VAT
🏢 Agency fee: 2% to 3% + VAT
Examples: Property valued at $500000 = $50000 in taxes (compared to $25000 before)
✅ Benefits Maintained
💚 Zero tax capital gain Real estate
💚 No wealth tax
💚 Zero rights succession (non-residents)
💚 Same residence main/secondary
Tax patrimonial very attractive
🏠 Taxation According to Tax Status
👤 Tax Resident
📍 Presence: 183+ days/year
💼 Revenue Mauritians: taxable
🌍 Repatriated foreign income: taxable
📊 Scale progressive + FSC
✈️ Non-resident Tax law
📍 Presence: < 183 days/year
💼 Revenue Mauritians only
🌍 Foreign income: not taxed
📊 Local rents subject to tax scale
🏖️ Regional Rental Markets 2026
🏄 North (Grand Baie, Pereybère)
Apartments:
1 ch: 25000MUR/ month
2 ch: 45000MUR/ month
3 ch: 95000MUR/ month
Villas:
3 ch: 80000MUR/ month
4 ch: 100000-250000MUR/ month
Budget: €1200 – €2500/month
Occupation: 76% high season
🌴 West (Tamarin, Black River)
Apartments:
Mean: 81395MUR/ month
3 ch: 65000-80000MUR/ month
Villas:
Mean: 130000MUR/ month
3 ch: 75000-109000MUR/ month
4 ch: 165000-190000MUR/ month
Budget: €1500 – €3000/month
Popular with families expatriates
📈 Expatriate market growth: +18,8% in 2024 | Apartments: + 28,6%
🏘️ Program Eligible
PDS: Projects residential luxury
Minimum 0,4220 hectares, 6+ units
SCS: Integrated Smart Cities
Zones Live-Work-Play
G+2: Apartments condominium
Min 6000000MUR
💼 Authorized Rental
✅ Long-term rentals permitted
✅ Location seasonal authorized
✅ No conditionsoccupation
✅ Retention of residence permit
Rental income still taxable
⏰ Residence Permanent
🔴 Prerequisite duration: 5 years (vs. 3 years)
🔴 Required salary: 400000MUR/ month
🔴 Over 5 years row
🔴 Conditions very strengthened
⚡ 2026 Window of Opportunity
Transactions completed before June 30, 2026 will benefit from the old rates (5% instead of 10%).
Potential savings of 5% on registration fees and resale tax
Support Rental and Purchase Real Estate in Mauritius
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Protection Entire Rental
We analyze meticulously each lease agreement to eliminate clauses unbalancedOur expertise identifies hidden costs. conditions de termination abusive and bonds de maintenance vague. Each dwelling is subject to a inspection depth checking structure, mold, installation Power and security, guaranteeing so your tranquility.
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Our management service takes care of theDirectors complete search for your property: tenantsCompliant contracts, regular maintenance, and accounting follow-up. This allows you to maximize your profitability rental while minimizing the constraints administrative.
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Premium Visa: Simplified Long-Term Stay
This annual permit renewable suitable for teleworkers, freelancers and retired searching A tropical setting. Required income of $1500 per month or $18000 in savings. Authorized to work with foreign clients. onlyDocuments industries to ensure Health insurance, proof of residence, valid passport. Spouse and children eligible for dependent visas.
➡️ Discover the nuances of the premium visa by clicking here.
Retired License: Installation Tax Advantageous
Accessible from 50 years with monthly transfers of $2000 or annual transfers of $24000 to your Mauritian account. Permit to 10 years renewable with tax residence Auto-FeedEligible family: spouse, children under 24 years et grandchildren get an identical dependent permit. Support complete from obtaining the permit to opening a bank account.
➡️ To understand the retired license in detail, this link is for you.
Permits Independent : Entrepreneurs et Consultants
For freelancers et consultants With a validated business plan. Initial transfer of $50000 required. Minimum turnover of Rs 750000 in year 1, cumulative of Rs 6000000 over 5 yearsPermit to 10 years with residence access permanent bases after 5 years If annual income of 3000000 Rs or cumulative income of 15000000 Rs. Full service: business plan, creation evolvebank account.
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Permits Investor Large-Scale Projects
Approved business plan required with a $50000 deposit. Minimum turnover of Rs 1500000 in year 1, cumulative of Rs 20000000 over 5 yearsPermit to 10 years including family. Residence permanent bases accessible after 5 years if annual turnover of 15000000Rs or cumulative turnover of 75000000Rs.
➡️ Get an overview of the investor permit by visiting this link.
Residence Permit by Real Estate
Purchase of a property worth at least $375000 in Regional programs IRS, RES, PDS or R+2. Permit valid as long as the property is retained. Full rights: to reside, work, invest and rent without a permit additionalFamily included. Support without commission : selection, inspection, negotiationOptimized rental management.
➡️ More information on the real estate residence permit? Follow the link.
Your Mauritian Project Deserves a Support byExcellence
As we have seen, investing or settling in Mauritius in 2026 requires a understanding of the fine of the new tax rules, costs ofcustomer increased and subtleties between residence main et secondary. This is precisely our expertise 🎯
Expatriation-Maurice processes la complexity administrative a smooth process. We guide you towards the license best suited to your situation: Visa Premium for teleworkersRetired Person's Permit from 50 years with $2000 monthly, Permit Independent ou Investor for entrepreneurs, or Residence Permit via purchase real estate $375000 minimum 🌴
Our strength? One independence total without commission on your transactions real estateWe select rigorously each property PDS, SCS or G+2, let's inspect minutely the property and let's negotiate the best conditionsIn light of the new rights ofregistration of 10% from July 2026, our informed advice makes the difference 🏠
Beyond thereal estatewe orchestrates business installation comprehensive: turnkey accommodation search, education of your children, creation ofevolve, import of animals household and optimized rental management. Every tax and legal aspect is secured by our network of local experts 💼
That you choose Whether you prefer the dynamic North of Grand Baie or the family-friendly West of Tamarin, your Mauritian project starts on solid foundations with Expatriation-MauriceWelcome to your new tropical life, free from surprises and stress ☀️
