Inheriting Property in Mauritius as a Foreigner

A relative dies owning a flat, a plot of land or a house in Mauritius, and you are named in the will or called by law to inherit. You are not a Mauritian citizen. Two sets of rules now apply at once: the rules that decide who inherits, and the rules that restrict what a non-citizen may hold in Mauritius.

Inheriting property in Mauritius as a foreigner is therefore less about whether you receive your share and more about how you hold it afterwards. This page explains the usual sequence, the restrictions that matter, the permits that sometimes follow, and the structures that families consider. It is general information, not advice on your situation.

Two questions, not one

Keep the questions apart, because different rules answer each.

1. Who is entitled to the estate? This depends on the will, the law of succession and the rights of reserved heirs. See forced heirship and who inherits when there is no will.
2. Can a non-citizen own and keep the property? This is governed by the Non-Citizens (Property Restriction) Act, which the official texts cited below refer to repeatedly, and by the conditions attached to particular property schemes.

An heir can be fully entitled under the first question and still face conditions under the second. The answer often turns on the type of property, where it sits, how it was acquired and how the heir wants to use it.

What kind of property is it?

The nature of the asset shapes almost everything that follows.

Do not assume that because a property has been in the family for decades, the heir can simply register it. The deed, the title and the category of the property all need to be read.

The usual route for a foreign heir

The steps below describe the general order of events. The exact sequence depends on the estate, the notary and the property concerned.

Establishing the heirs

If the deceased left a will valid in Mauritius, it is the starting point, subject to reserved shares. If the will was made abroad, its recognition is a separate question; the guide on wills for foreigners owning assets in Mauritius covers it. Where there is no will, the statutory order applies.

The succession formalities

Succession in Mauritius runs through a notary, who records the heirs and the assets. The role of this step and the usual documents are described in the affidavit of succession. A foreign heir should expect to prove identity and family relationship with documents that may need to be translated or legalised.

Checking the restrictions

This is the step that distinguishes a foreign heir from a Mauritian one. The Non-Citizens (Property Restriction) Act limits what a non-citizen may acquire and hold. Official guidance and legislation refer to it in several places, including the Financial Services Act, which makes holding or disposing of Mauritian real estate by a Global Business Licence holder subject to that Act. The practical point is simple: before you act on the inheritance, ask a Mauritian notary or adviser whether the Act applies to your property and what authorisation, if any, is needed.

Duties on transfers to non-citizens

Some costs are tied to the transfer of a property to a non-citizen. They are written for purchases and transfers, and an adviser must confirm whether and how they apply to a transfer by succession rather than by sale. For information, the official sources provide the following.

The Finance Act 2026 (Act No. 14 of 2026, assented to on 12 August 2026) does not apply where a promise of sale or a notarised reservation contract was signed before 19 June 2026. The EDB figures come from guidelines dated 2022-2023 and should be reconfirmed before you rely on them.

Succession duties and estate-level taxation are a separate subject, covered in inheritance tax in Mauritius.

Residence permits and visas: separate from inheritance

Inheriting a property does not, by itself, give a residence right. Permit rules are linked to schemes and to investment, and the figures in the official documents describe purchases, not inheritances. They are useful mainly because they show how the system thinks.

• Property-linked permits. EDB guidelines (2022) state that a residence permit is granted on the acquisition of a dwelling worth more than USD 375 000 (or the equivalent) under the IRS, RES and PDS schemes, and that the permit lasts as long as the non-citizen holds the property. For the Smart City Scheme, the 2023 guidelines also refer to USD 375 000. Both documents should be reconfirmed for 2026.
• Premium Visa holders. According to the EDB FAQ (2023), a holder may acquire a dwelling in an IRS, RES, PDS or Smart City project, or an apartment in a building of at least ground floor plus two floors, and may later apply for an Occupation Permit or a retiree residence permit.
• Golden Visa. Act 13 of 2026 defines it as a visa issued by the passport officer to a non-citizen on the recommendation of the EDB. It is granted to a person who commits to invest at least USD 1 million in the first 12 months of stay. It opens access to a permanent residence permit for a holder who has invested at least USD 1 million in an economic activity other than buying a dwelling in an EDB property scheme.
• Retired non-citizens. The Finance Act 2025 sets out an initial transfer of at least USD 2 000 to a local bank within 60 days of the permit being issued, then either USD 24 000 per year or USD 2 000 per month. The permanent route for retirees requires 5 years of retiree residence permit and transfers totalling at least USD 200 000 over the 5 consecutive years before the application.

The Cabinet decision of 10 April 2026 also approved a Fast-Track Concierge Service within the EDB, which the August 2026 EDB newsletter describes as supporting investors with business set-up, regulatory steps and family relocation.

Whether any of these routes suits an heir depends on residence plans, age, income and the property itself. None is automatic.

Can the heir choose a different structure?

Some families look at holding Mauritian property through a company or a trust instead of directly. Each has limits.

• A Global Business Licence company. A resident company controlled by a non-citizen and operating mainly outside Mauritius must apply for a Global Business Licence. The Financial Services Act treats certain Mauritian dealings, including holding or disposing of Mauritian real estate subject to the Non-Citizens (Property Restrictions) Act, as compatible with being treated as conducting business outside Mauritius. It does not remove the restriction itself.
• A trust. A foreign trust is governed by its own terms and law under section 60 of the Trusts Act 2001, but it is not enforceable in Mauritius where it would apply directly to Mauritian immovable property. See how Mauritius recognises foreign trusts. A transfer of Mauritian immovable property to a non-charitable purpose trust is void under section 19(3). For the question of holding land in a trust, read can a trust own property in Mauritius.
• Non-citizen settlors and succession rules. Under section 8 of the Trusts Act 2001, the transfer by a non-citizen settlor cannot be set aside under the succession rules of their domicile or nationality. The Foundations Act 2012 contains the same protection for a non-citizen founder. This concerns the settlor's own transfer during life; it does not make an inherited property any easier to hold.
• Trusts holding Mauritian real estate. Section 10 of the Trusts Act 2001 limits accumulation of income to 25 years where the trust holds immovable property in Mauritius.

A structure created after the death by an heir is a different exercise from one created by the deceased. Take advice before moving an inherited property into any entity, because the transfer itself can have legal and tax consequences.

Which situation looks most like yours?

Money, accounts and reporting

Not every estate is property. Under the Common Reporting Standard, Mauritian financial institutions report each year to the Mauritius Revenue Authority the financial accounts held by non-residents, for exchange with treaty partners. An heir who is a non-resident should expect accounts in their name to be reported in this way.

Dividends paid by a Mauritian-resident company are exempt from income tax for the recipient, with no withholding tax provided on those dividends (Second Schedule, Part II, Sub-part B, item 1 of the Income Tax Act). Distributions from a trust follow a separate rule: section 46(4) of the Income Tax Act deems a distribution to a beneficiary to be a dividend in the beneficiary's hands. How either rule works for you will depend on where you are resident. The page on tax for non-resident beneficiaries considers that point.

If an authority abroad asks you to prove your tax residence in Mauritius, a Tax Residence Certificate is requested from the Director-General. It is issued within 7 days of the application, provided the required income tax return has been filed and the fee paid. The fee is MUR 1 000 for an individual.

Practical checklist for a foreign heir

• Obtain certified copies of the death certificate and the will
• List each asset in Mauritius, with its title and location
• Identify every heir, including any reserved heirs
• Appoint a Mauritian notary for the succession formalities
• Ask whether the non-citizen restrictions apply to each property
• Check whether the property belongs to a scheme with its own conditions
• Find out which duties could be due on a transfer and who pays them
• Decide whether you want to keep the property, sell it or hold it differently
• Consider tax in your country of residence as well as in Mauritius
• Keep all documents together, translated and legalised if required

Common pitfalls

• Treating the permit rules as an inheritance right. The figures quoted by the EDB relate to purchases and investment, not to succession.
• Moving the property into a structure too early. Some transfers trigger duties or conflict with the restriction itself.
• Forgetting spouses and reserved heirs. A surviving spouse or children may hold rights that limit what is left to you. See surviving spouse inheritance rights.
• Relying on old figures. Several EDB documents date from 2022 and 2023 and are flagged for reconfirmation.

You may wish to speak to a licensed firm about your own case. The contact form relays enquiries to an FSC-licensed corporate service provider (Management Licence), which can explain what is possible for your estate.