Can a Trust Own Property in Mauritius?

A trust is not a legal person, so it cannot be named as the owner of a villa or a plot of land. What a trust can do is have real estate held by its trustee, on the terms of the trust deed and for the beneficiaries. So the practical answer to "can a trust own property in Mauritius" is yes, in the sense that property can be held in trust, provided the trust is of a suitable kind and the transfer respects the rules on land ownership.

This page covers the conditions for property held in trust in Mauritius, including where the settlor is a foreigner. It does not cover inheriting property or residence permits.

Who actually holds the property?

Under the Trusts Act 2001, assets placed in a trust are held by the trustee, who is the legal owner of record, but must manage them for the beneficiaries or for the stated purpose and not for personal benefit. The deed of trust says what the trustee may do with the property: keep it, let it, sell it or allow a beneficiary to live in it.

This is the main difference from owning in your own name. The land registry shows the trustee, acting in that capacity, while the economic benefit belongs to those the deed names. The trustee's role is described in more detail in duties of a trustee toward the family.

Conditions for a trust to hold Mauritian real estate

The trust must have a valid purpose and structure

A trust for the benefit of identified people, such as a family trust, can hold real estate in the ordinary way. The position is different for a purpose trust. Under article 19(3) of the Trusts Act 2001, the transfer of Mauritian immovable property to a purpose trust that is not charitable is void and of no effect. A buyer who wants to place a house in a "purpose" structure with no beneficiaries should therefore stop and take advice.

The settlor cannot be the only beneficiary

Article 8 of the Trusts Act 2001 allows the settlor to be trustee, beneficiary, protector or enforcer, but not the sole beneficiary of the trust they created. A settlor who wants to keep a home for personal use can be one beneficiary among others, subject to the deed and to the limits explained in how much control a settlor can keep.

Accumulation of income is capped for Mauritian real estate

Article 10 of the Trusts Act 2001 allows income to be accumulated for the full maximum duration of the trust, but for a trust holding immovable property in Mauritius accumulation cannot exceed 25 years. Rental income from a property should therefore be distributed or applied within that limit. The general question of how long a trust may run is covered in how long a Mauritius trust can last.

The trustee must be properly licensed where professional

Acting as a corporate trustee or qualified trustee requires a management licence from the Financial Services Commission (FSC) under the Financial Services Act 2007. If a professional entity is named as trustee of a property trust, check that it is an FSC-licensed corporate service provider (Management Licence).

What if the settlor is a foreigner?

A foreign settlor is not barred from using a Mauritian trust. Article 8 of the Trusts Act 2001 provides that the transfer made by a settlor who is not a citizen cannot be set aside under the succession rules of their domicile or nationality. That helps with certainty, but it does not remove the rules that apply to land.

Non-citizens and the property restrictions

Property bought by non-citizens is governed by the Non-Citizens (Property Restrictions) Act. The FSA recognises this when it deals with global business companies: a company is still treated as conducting business outside Mauritius if it holds or disposes of immovable property in Mauritius, but only subject to that Act. The same logic applies in practice. Putting a villa into a trust does not by itself make an otherwise restricted purchase lawful. The kind of property, the scheme under which it is sold and the status of the buyer must all be checked first.

Foreign trusts and Mauritian land

Article 60 of the Trusts Act 2001 says a foreign trust is governed by its own terms and law, but it is not enforceable in Mauritius where that would amount to an offence, be contrary to public policy, or apply directly to immovable property situated in Mauritius. A trust created abroad cannot simply be relied on to transfer Mauritian land. The wider topic is explained in how Mauritius recognises foreign trusts.

Recent transfer duty on certain homes

The Finance Act 2026 (Act No. 14 of 2026, assented to on 12 August 2026) adds an extra duty of 10% on a deed transferring a dwelling on State land or on Pas Géométriques to a non-citizen, within section 3(3)(c)(v) of the Non-Citizens (Property Restriction) Act. The transferor pays it, not the buyer, and it does not apply where a notarial promise of sale or reservation contract was signed before 19 June 2026. Whether a particular property falls in this category depends on its title, so it needs to be checked with a notary.

Holding property directly, through a trust or through a company

None of these routes removes the need to check the restrictions on non-citizens. For a comparison of the second and third columns, see trust or holding company for family wealth.

A short test before using a trust for a property

Records, register and beneficial ownership

A property trust is not hidden from the authorities, even though the trust deed remains confidential in ordinary circumstances.

• Trustee records. Under article 38(3) of the Trusts Act 2001, the trustee must keep up-to-date accounts and records, and an alphabetical register of the names and last known addresses of each beneficiary and settlor. Accounting records are kept for at least 5 years after the operations concerned are completed.
• FSC register. Article 26A of the Financial Services Act 2007 requires the FSC to keep a register of domestic trusts and of foreign trusts with at least one qualified trustee. It holds details such as the trust deed, the identities of the parties, the governing law and the place of administration. The qualified trustee must supply the information the FSC asks for. See is there a register of trusts in Mauritius.
• Beneficial ownership. For anti-money-laundering purposes (FIAMLA 2002), the beneficial owners of a trust-type arrangement include the settlor, the trustee, any protector, each beneficiary (or the class of beneficiaries) and any other individual with ultimate effective control.
• Confidentiality. Under article 33 of the Trusts Act 2001, as rewritten in 2019, the trustee keeps trust information confidential. A court orders disclosure only on the request of an investigating authority, where the information is needed in good faith for an investigation or proceedings about a financial crime.

A professional trustee will usually run its own risk assessment on a property purchase, since each reporting person must identify and assess its money-laundering risks, including the risk linked to the client and the nature of the transaction.

Tax points to raise with an adviser

The tax treatment depends on who the settlor and beneficiaries are, where they live and what the property earns. Two points are worth knowing in outline:

• Under article 46(2) of the Income Tax Act, certain trusts are targeted where the settlor is non-resident (or holds a Global Business Licence) and all beneficiaries are non-resident, or where a purpose trust achieves its purpose outside Mauritius. Such a trust is nonetheless taxed at the same 15% rate under Part IV.
• Under article 46(4), any distribution to a beneficiary of a trust is treated as a dividend in the beneficiary's hands.

These rules change, so treat them as a starting point. For the entry charge on the transfer itself, see tax when you transfer assets into a trust, and for the wider picture how trusts are taxed in Mauritius.

Checklist before placing a property in trust

• Confirm the trust has identifiable beneficiaries, or is a charitable purpose trust
• Check whether the property is subject to the Non-Citizens (Property Restrictions) Act
• Confirm the settlor is not the sole beneficiary
• Check the trustee holds the required FSC licence, if acting professionally
• Set the income distribution policy within the accumulation limit
• Ask the notary whether the extra duty on certain State-land homes applies
• Check any promise of sale or reservation contract signed before the transfer
• Record the parties for the trustee's register and beneficial ownership filings
• Review the deed's provisions on occupation by family members and on sale