A non-citizen who wishes to hold, purchase or otherwise acquire immovable property in Mauritius, whether freehold or leasehold land, needs an authorization from the Economic Development Board, after it has obtained an approval from the Minister unless in some cases as specified in the Non-Citizens (Property Restriction) Act ( e.g. (i)​ Holding of immovable property for commercial purposes under a lease agreement not exceeding 20 years; ​(ii) Holding of shares in companies which do not own immoveable property;​ ​(iii) Holding of immovable property by inheritance or effect of marriage to a citizen under ‘régime legal de communauté’.​ ​(iv) ​Holding of shares in companies listed on the Stock Exchange of Mauritius; and ​(v) ​Through a unit trust scheme or any collective investment vehicle as defined in the Securities Act). 
There are also exceptions for non-citizens who wish to buy freehold land and property under specific investment schemes, namely the Invest Hotel Scheme; Smart City Scheme; Property Development Scheme, Integrated Resort Scheme, Real Estate Scheme, Local Apartments (in condominium developments of at least two levels above ground (G+2). These are typically subject to minimum investment amounts.

The new Immigration Act 2022, which came into effect on July 27, 2022, introduced various changes. Most notably, it allowed non-citizens to purchase residential real estate outside the above-mentioned recognised investment schemes. Now, any foreigner who meets the criteria for Mauritius residency under the Immigration Act of 2022 is allowed to purchase a residential property outside these authorised projects. This right is limited to residential properties meeting specific size and price criteria, and subject to Ministerial approval. It should not exceed 0.5276 hectares (1.25 arpent) for bareland or serviced land or for standalone property constructed on land of the same size. Additionally, the purchase price must not be less than USD 350,000. Moreover, while the threshold for acquiring property as a foreigner remains at USD 375,000, it now permits fractional ownership.
"Section B – Residence Permit
8. Eligibility for residence permit
(1) Subject to this Act, a non-citizen shall be eligible for a residence permit where – [...]
(d) (i) he purchases an immovable property under the Integrated Resort Scheme, Real Estate Scheme, Invest Hotel Scheme, Property Development Scheme or Smart City Scheme, provided that the purchase price is not less than 375,000 US dollars or its equivalent in any other hard convertible foreign currency where the exchange rate to be used to calculate the US dollar equivalent shall be the selling rate in force at the time of signature of the title deed; [...]
(e) (i) he purchases, together with other persons, an immovable property under the Integrated Resort Scheme, Real Estate Scheme, Invest Hotel Scheme, Property Development Scheme or Smart City Scheme, provided that his contribution to the purchase price is not less than 375,000 US dollars or its equivalent in any other hard convertible foreign currency where the exchange rate to be used to calculate the US dollar equivalent shall be the selling rate in force at the time of signature of the title deed; [...]
(f) (i) he purchases or otherwise acquires an apartment used, or available for use, as residence in a building of at least 2 floors above ground floor, provided the purchase price is not less than 375,000 US dollars or its equivalent in any other hard convertible foreign currency where the exchange rate to be used to calculate the US dollar equivalent shall be the selling rate in force at the time of signature of the title deed; [...]" (Immigration Act 2022, 27 July 2022, Section 8)
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"3. Non-citizens’ property rights
(1) Subject to subsection (3), a non-citizen who wishes to hold, purchase or otherwise acquire a property shall make a written application to the Minister giving, wherever applicable— [...]
(3) No certificate shall be required— [...]
(d) in the case of a non-citizen who is a resident pursuant to the Immigration Act 2022, purchases or otherwise acquires, with the approval of the Minister, a residential property, other than –
(i) property referred to in paragraphs (ba), (c)(iii), (v), (vi) and (vii);
(ii) residential property situated on State land, including Pas Géométriques;
(iii) bareland or serviced land exceeding 0.5276 hectare (1.25 arpent); or
(iv) a standalone residential property constructed on an extent of land exceeding 0.5276 hectare (1.25 arpent), provided the purchase price is not less than 350,000 US dollars or its equivalent in any other hard convertible foreign currency, or in such other amount as may be prescribed." (Non-Citizens (Property Restriction Act), as amended by Immigration Act 2022, 27 July 2022, Section 3)
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"2. Interpretation
In this Act—[…]
―Minister means the Minister to whom responsibility for the subject of internal affairs is assigned [The Prime Minister's Office].
―non-citizen means—
(a) a person who is not a citizen of Mauritius;
(b) an association or body of persons, whether corporate or incorporate, where—
(i) it is not domiciled in Mauritius;
(ii) it is quoted on the Official List of the Stock Exchange or admitted to any Second Market established under the Securities Act and its control or management is vested in one or more persons who are not citizens of Mauritius; or
(iii) it is not so quoted or admitted and one of its shareholders is not a citizen of Mauritius;
(c) a trust in so far as it is involved in any transaction referred to in section 22 of the Trusts Act;
(d) a foundation which has a person who is not a citizen of Mauritius as –
(i) a founder; (ii) a beneficial owner or an ultimate beneficial owner; or (iii) a beneficiary,
under the Foundations Act;
―property—
(a) means an immovable property, whether freehold or leasehold, in Mauritius; and
(b) includes—
(i) in relation to a trust or otherwise, any right or interest in immovable property, whether legal or beneficial; or
(ii) any share; [...]
―resident in Mauritius‖ means—
(a) in relation to an individual, a person who has his domicile in Mauritius;
(b) in relation to a body corporate, a body incorporated or registered under the law of Mauritius;
[...]
3. Non-citizens’ property rights
(1) Subject to subsection (3), a non-citizen who wishes to hold, purchase or otherwise acquire a property shall make a written application to the Minister giving, wherever applicable— [...]
(d) the reason for which the application is made; and
(e) such other information as the Minister may require [...]
(2) On receipt of an application under subsection (1), the Minister may issue to the applicant a certificate authorising him to hold, purchase or other-wise acquire the property, subject to such terms and conditions as the Minister may determine.
(3) No certificate shall be required—
(a) to enable a non-citizen to hold property in virtue of—
(i) a lease agreement for industrial or commercial purposes, other than a lease agreement or a sublease agreement in respect of a residential property, for a term not exceeding 20 years;
(ii) a deed of concession under the Fisheries and Marine Resources Act; or
(iii) a tenancy agreement for a term not exceeding 4 years; [...]
(b) in the case of a non-citizen—
(i) who holds, purchases or otherwise acquires any property in accordance with any other enactment or any convention to which Mauritius is a party;
(ii) who holds, purchases or otherwise acquires property—
(A) while he is the spouse, married in accordance with the régime légal de communauté, of a citizen;
(B) by inheritance; or
(C) by the effect of marriage; [...]
(c) in the case of a non-citizen or a person not resident in Mauritius who—
(i) holds, purchase or otherwise acquires, sells or otherwise deals with shares or other securities of a company which is desirous of being admitted for quotation on the Official List of the Stock Exchange through a public issue, offer for sale of shares and private placement of shares, or quoted on the Official List of the Stock Exchange or admitted to any Second Market which may be established under the Stock Exchange Act; or
(ii) invests in a unit trust scheme and any other collective investment vehicle;
(iii) purchases or otherwise acquires any luxury villa, apartment, penthouse or other similar properties used, or available for use, as residence with or without attending services or amenities from a company holding a certificate under the Invest Hotel Scheme, Property Development Scheme or Smart City Scheme, prescribed under the Economic Development Board Act 2017;
(iv) purchases or otherwise acquires an immovable property, a right to immovable property or part of a building, for business purposes, on production of an authorisation from the Economic Development Board granted after it has obtained the approval of the Minister;
(v) purchases or otherwise acquires an apartment used, or available for use, as residence, in a building of at least 2 floors above ground floor, provided the purchase price is not less than 6 million rupees or its equivalent in any other hard convertible foreign currency, or in such other amount as may be prescribed, on production of an authorisation from the Economic Development Board granted after it has obtained the approval of the Minister;
(vi) purchases or acquires a plot of service land for the construction of a residence from a company holding a certificate under the Smart City Scheme prescribed under the Economic Development Board Act 2017;
(vii) notwithstanding the repeal of the provisions relating to the IRS certificate or RES certificate under the Economic Development Board Act 2017, purchases or otherwise acquires a residential property from a company holding an IRS certificate or a RES certificate.[...]" (NON-CITIZENS (PROPERTY RESTRICTION) ACT No. 22 of 12 July 1975, as amended)
NON-CITIZENS (PROPERTY RESTRICTION) ACT No. 22 of 12 July 1975 Amended 38/11; 26/12 (cio 22/12/12); 27/13 (cio 21/12/13); 9/15 (cio 14/5/15); 33/16 (cio 22/12/16); 10/17 (cio 24/7/17); 11/17 (P53/17 – cio 15/1/18); 11/18 (cio 9/8/18); 13/19 (cio 25/7/19); 7/2020 (cio 7/8/2020); 2/2021 (cio 29/4/2021)
Immigration Act 2022, 27 July 2022, Section 8 and Section 39 (6)
Non-Citizens (Property Restriction Act), as amended by Immigration Act 2022, 27 July 2022, Section 3
[<a href="https://www.edbmauritius.org/sites/default/files/2021-05/Non%20-%20Citizen%20%28Property%20Restriction%29%20Act%20-%205.5.21.pdf">Act</a>],[<a href="https://mauritiusassembly.govmu.org/mauritiusassembly/wp-content/uploads/2023/03/act1422.pdf">Act</a>],[<a href="https://dha.govmu.org/Documents/Legislations/rp/Non-Citizens%20%28Property%20Restriction%29%20Act%20%29%20Jul%2016.pdf">Act</a>],[<a href="https://www.edbmauritius.org/sites/default/files/inline-files/economic-development-board-property-development-scheme-regulations-2015-rev-2019_0.pdf">Other (PDS)</a>],[<a href="https://www.edbmauritius.org/sites/default/files/inline-files/investment-promotion-invest-hotel-scheme-regulations-2015-v17.pdf">Other (IHS)</a>],[<a href="https://www.edbmauritius.org/sites/default/files/inline-files/guidelines-for-irs-res-pds-jul-20_3.pdf">Other (IRS/RES/PDS)</a>],[<a href="https://www.edbmauritius.org/sites/default/files/2021-11/Guidelines%20acquisition%20of%20apartment%28s%29%20incl.residency.pdf">Other (Guidelines)</a>],[<a href="https://templegroup.mu/the-new-immigration-act-2022-expats-sailing-on-new-tides-as-gazetted-on-27-july-2022/#:~:text=The%20Non%2DCitizens%20(Property%20Restriction,to%20exclusions%20and%20bareland%20or">Other</a>]