A non-citizen who wishes to hold, purchase or otherwise acquire immovable property in Mauritius, whether freehold or leasehold land, needs prior authorisation from either the Prime Minister's Office or Economic Development Board unless in certain specified cases (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.
"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)


[<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://www.edbmauritius.org/sites/default/files/inline-files/economic-development-board-property-development-scheme-regulations-2015-rev-2019_0.pdf">PDS Regulation</a>],[<a href="https://www.edbmauritius.org/sites/default/files/inline-files/investment-promotion-invest-hotel-scheme-regulations-2015-v17.pdf">IHS Regulation</a>],[<a href="https://www.edbmauritius.org/sites/default/files/inline-files/guidelines-for-irs-res-pds-jul-20_3.pdf">IRS/RES/PDS Guidelines</a>],[<a href="https://www.edbmauritius.org/sites/default/files/2021-11/Guidelines%20acquisition%20of%20apartment%28s%29%20incl.residency.pdf">Guidelines</a>]