Mauritius Finance Act 2026\/2027: Closing Costs Remain at 5 % \u2013 Retiree Visa Remains Attractive<\/title>\n<meta name=\"description\" content=\"The Finance Act 2026\/2027 has been passed: Foreigners will continue to pay only 5 % in incidental real estate purchase costs when buying property in Mauritius. Plus: The Mauritius retiree visa remains just as attractive in 2026\u2014USD 2,000 per month, no minimum stay requirement, and valid for 10 years.\">\n<style>\n body {\n font-family: 'Helvetica Neue', Arial, sans-serif;\n color: #2b2b2b;\n max-width: 780px;\n margin: 0 auto;\n padding: 20px;\n line-height: 1.7;\n font-size: 16px;\n }\n h1 {\n font-family: Georgia, 'Times New Roman', serif;\n font-size: 32px;\n color: #16263b;\n line-height: 1.3;\n margin-bottom: 6px;\n }\n .subtitle {\n color: #a8875a;\n font-size: 15px;\n letter-spacing: 0.5px;\n text-transform: uppercase;\n margin-bottom: 28px;\n }\n h2 {\n font-family: Georgia, 'Times New Roman', serif;\n font-size: 24px;\n color: #16263b;\n border-bottom: 2px solid #d4b483;\n padding-bottom: 8px;\n margin: 42px 0 16px 0;\n }\n h3 {\n font-family: Georgia, 'Times New Roman', serif;\n font-size: 19px;\n color: #a8875a;\n margin: 26px 0 8px 0;\n }\n p { margin: 0 0 18px 0; }\n img { width: 100%; height: auto; display: block; border-radius: 3px; margin: 26px 0; }\n .fact-box {\n background-color: #f7f4ec;\n border-left: 4px solid #a8875a;\n padding: 18px 22px;\n margin: 24px 0;\n font-size: 15px;\n }\n .fact-box strong { color: #16263b; }\n table {\n width: 100%;\n border-collapse: collapse;\n margin: 20px 0 28px 0;\n font-size: 15px;\n }\n th {\n background-color: transparent;\n color: #16263b;\n text-align: left;\n padding: 10px 12px;\n font-weight: 700;\n border-bottom: 3px solid #a8875a;\n }\n td {\n padding: 10px 12px;\n border-bottom: 1px solid #e6e2d8;\n }\n tr:nth-child(even) td { background-color: #f9f7f2; }\n .highlight-row td {\n background-color: #fbf3e3 !important;\n font-weight: 600;\n color: #16263b;\n }\n .retiree-box {\n background-color: #16263b;\n color: #f2ede2;\n padding: 32px;\n border-radius: 4px;\n margin: 40px 0;\n }\n .retiree-box h2 { color: #f2ede2; border-bottom: 2px solid #d4b483; }\n .retiree-box p { color: #dfe3e8; }\n .retiree-item { margin-bottom: 16px; }\n .retiree-item strong { color: #d4b483; display: block; margin-bottom: 3px; }\n .quote-block {\n font-family: Georgia, serif;\n font-style: italic;\n font-size: 19px;\n color: #16263b;\n text-align: center;\n padding: 24px 10px;\n border-top: 1px solid #d4b483;\n border-bottom: 1px solid #d4b483;\n margin: 34px 0;\n }\n .cta-box {\n background-color: #0f1c2e;\n color: #ffffff;\n text-align: center;\n padding: 36px 28px;\n border-radius: 4px;\n margin: 40px 0;\n }\n .cta-box h2 { color: #ffffff; border: none; margin-top: 0; }\n .cta-box p { color: #cfd6dd; }\n .cta-button {\n display: inline-block;\n background-color: #d4b483;\n color: #16263b;\n text-decoration: none;\n font-weight: 700;\n padding: 14px 34px;\n border-radius: 2px;\n font-size: 14px;\n letter-spacing: 1px;\n text-transform: uppercase;\n margin-top: 10px;\n }\n .author-box {\n display: flex;\n gap: 18px;\n align-items: flex-start;\n border-top: 1px solid #e6e2d8;\n padding-top: 28px;\n margin-top: 44px;\n }\n .author-box .name { font-family: Georgia, serif; font-size: 18px; color: #16263b; margin-bottom: 4px; }\n .author-box p { margin-bottom: 6px; font-size: 14.5px; }\n<\/style>\n<\/head>\n<body>\n\n <h1>Finance Act 2026\/2027: Clarity Has Been Provided \u2014 Closing Costs Remain at 5 %<\/h1>\n <div class=\"subtitle\">What is changing for investors and retirees in Mauritius now \u2014 and what is not<\/div>\n\n <img decoding=\"async\" src=\"https:\/\/crm.mauritius-immobilien-auswandern.com\/media\/images\/mauritius_villa_with_seaview.png\" alt=\"Luxury villa with pool and ocean view at sunset, Mauritius\">\n\n <p>Ever since the budget discourse in June, one question has been hanging in the air: How high will the additional acquisition costs for foreign buyers in Mauritius be in the future? I deliberately refrained from speculating and instead promised to get back to you only when the text was finalized.<\/p>\n\n <p>It stands. The Mauritian Parliament has passed the Finance Bill (No. XII of 2026) and the accompanying Economic and Financial Measures Bill in their third reading. I have worked through both texts\u2014a total of 247 pages\u2014article by article, checking them with my contacts at the EDB and my local notary network. This post summarizes what matters to you.<\/p>\n\n <div class=\"fact-box\">\n <strong>Regarding the status of the legislation, very specifically:<\/strong> The Finance Bill has been passed by Parliament\u2014this means the new rate of 5 % is now a done deal. Formally, every Mauritian Finance Bill only becomes an \"Act\" and takes effect upon publication in the Government Gazette. This final, purely administrative step is routinely imminent\u2014last year, there was a gap of about two weeks between passage and gazettal.\n <\/div>\n\n <h2>First things first: 10 % are off the table\u2014back to 5 %<\/h2>\n\n <p>Parliament did not create a new rate. It simply repealed the provision in the Finance Act of 2025 that had raised the rate to 10 % effective July 1, 2026. The standard rate of 5 % applies again\u2014with no conditions, no threshold, and no exception clause.<\/p>\n\n <p>This concerns every purchase of real estate under an EDB scheme \u2014 IRS, RES, PDS, Smart City, or Invest Hotel \u2014 as well as freehold G+2 apartments, which make up by far the largest share of the market supply.<\/p>\n\n <table>\n <tr><th>Position<\/th><th>Buyer<\/th><th>Seller<\/th><\/tr>\n <tr class=\"highlight-row\"><td>EDB schema, freehold property (IRS, RES, PDS, Smart City, Invest Hotel)<\/td><td>5 %<\/td><td>5 %<\/td><\/tr>\n <tr><td>G+2 apartment on private land<\/td><td>5 %<\/td><td>5 %<\/td><\/tr>\n <tr><td>State land \/ Pas G\u00e9om\u00e9triques (special case, see below)<\/td><td>5 %<\/td><td>15 %<\/td><\/tr>\n <\/table>\n\n <p>To put this in perspective: For a property valued at Rs 40 million (approximately \u20ac735,000), the return to the 5 % system results in savings of approximately Rs 2 million (\u2248 \u20ac37,000) \u2014 for both buyers and sellers \u2014 compared to the 10 % scenario that had been in effect since July 1.<\/p>\n\n <img decoding=\"async\" src=\"https:\/\/crm.mauritius-immobilien-auswandern.com\/media\/images\/pds_property_mauritius.png\" alt=\"Aerial view of a PDS residential complex with lagoon, Mauritius\">\n<section style=\"margin: 40px 0; padding: 30px; background: #f7f7f7; border-left: 4px solid #c9a96e; border-radius: 6px;\">\n\n <h2 style=\"margin-top: 0;\">\n Finance Act 2026 now officially published\n <\/h2>\n\n <p>\n The <strong>Finance Act 2026 (Act No. 14 of 2026)<\/strong> has now been officially passed and published. This means the final version of the law is now available, including the relevant provisions on its entry into force.\n <\/p>\n\n <p>\n If you wish to view the full text of the law, you can\n <strong>Download the official Finance Act 2026 directly as a PDF from the Mauritius National Assembly.<\/strong>\n <\/p>\n\n <p style=\"margin-top: 25px; margin-bottom: 0;\">\n <a href=\"https:\/\/mauritiusassembly.govmu.org\/mauritiusassembly\/wp-content\/uploads\/2026\/08\/Act1426.pdf\" target=\"_blank\" rel=\"noopener noreferrer\" style=\" display: inline-block; padding: 14px 24px; background: #1f2933; color: #ffffff; text-decoration: none; font-weight: 600; border-radius: 4px; \">\n Finance Act 2026 \u2013 Download official PDF\n <\/a>\n <\/p>\n\n <p style=\"margin-top: 15px; margin-bottom: 0; font-size: 14px; color: #666666;\">\n Source: Mauritius National Assembly\n <\/p>\n\n<\/section>\n <h2>The exception: State land and Pas G\u00e9om\u00e9triques<\/h2>\n\n <p>An additional set of 10 %\u2014at the seller\u2019s expense\u2014continues to apply to properties on state-owned land or the Pas G\u00e9om\u00e9triques. What matters is the legal status of the property, not its location by the sea: A villa or apartment held in freehold under an EDB scheme is not affected, even if it is located directly on the beach. An apartment held on a leasehold basis on the Pas G\u00e9om\u00e9triques, on the other hand, is affected.<\/p>\n\n <p>An exception applies if a notarized preliminary contract (reservation agreement or promise to buy) was concluded before June 19, 2026 \u2014 both conditions must be met cumulatively; a reservation agreement in private writing is not sufficient.<\/p>\n\n <h3>Effective July 1, 2027: no new G+2 lease agreements on state land for foreigners<\/h3>\n <p>Starting from this date, the state will no longer issue new lease agreements that allow the sale of G+2 apartments on state land to non-citizens. Programs that are already ongoing and approved are not affected\u2014for interested parties in this very specific segment, this represents a real, foreseeable window of opportunity.<\/p>\n\n <h2>Golden Visa now enshrined in law<\/h2>\n <p>The Golden Visa is anchored for the first time in the legal text itself. Following an investment of at least USD 1 million within twelve months, it entitles the holder to a permanent residence permit\u2014however, the investment must flow into an economic activity other than the purchase of an EDB property. The Golden Visa is an investment pathway, not a real estate pathway.<\/p>\n <p>The proven real estate pathway to a residence permit remains unchanged: starting at a purchase price of USD 375,000 under IRS, RES, IHS, PDS, Smart City, or G+2 \u2014 including the tax advantages of the Premium Visa, under which foreign income is only taxed upon transfer to Mauritius.<\/p>\n\n <h2>The industry is regulated \u2014 an advantage for buyers<\/h2>\n <p>The Real Estate Agent Authority will receive a budget, staff, and mandatory auditing duties starting July 1, 2026; starting August 1, 2026, registration will be mandatory for brokers and developers. I expressly welcome this. The market previously had a very low barrier to entry \u2014 which is precisely why I have been working as a curator rather than a traditional broker for over five years: instead of selling lists, I selectively choose properties from solid developers out of the wide range available. With a public register, buyers will in future be able to vet any provider before the first appointment rather than after the first deposit.<\/p>\n\n <div class=\"quote-block\">\n \u201eAfter weeks of uncertainty, the framework is solid once again \u2014 Mauritius remains one of the most affordable and stable locations for real estate ownership worldwide.\"\n <\/div>\n\n <div class=\"retiree-box\">\n <h2 id=\"rentnervisum-mauritius-2026\">Mauritius Retirement Visa 2026: These rules still apply unchanged<\/h2>\n <p>A question that has reached me most often since the budget discourse: Is anything changing regarding the retirement visa (Residence Permit for Retired Non-Citizens)? The clear answer: no. For anyone interested in Mauritius who is 50 years of age or older, the proven, predictable framework will remain unchanged in 2026:<\/p>\n\n <div class=\"retiree-item\"><strong>Minimum income<\/strong>Monthly proof of USD 2,000 in passive income \u2014 or alternatively, annual capital proof of USD 24,000.<\/div>\n <div class=\"retiree-item\"><strong>No minimum stay<\/strong>Unlike in many other countries, Mauritius does not require a minimum number of days of stay per year. The retiree visa remains valid even if part of the year is spent in Europe.<\/div>\n <div class=\"retiree-item\"><strong>Valid for 10 years<\/strong>The visa is valid for 10 years and is renewable. After 5 years, with a cumulative capital transfer of USD 200,000, it even opens the path to a 20-year permanent residence.<\/div>\n <div class=\"retiree-item\"><strong>Minimum age 50 years<\/strong>Open to all non-citizens aged 50 and older \u2014 regardless of country of origin or previous residence.<\/div>\n\n <p style=\"margin-top:8px;\">In short: While a lot has changed regarding real estate acquisition, the retirement visa has remained the constant anchor. For anyone planning their retirement in Mauritius, nothing changes in terms of planning\u2014the path today is as clear as it was before the budget discourse.<\/p>\n <\/div>\n\n <img decoding=\"async\" src=\"https:\/\/crm.mauritius-immobilien-auswandern.com\/media\/images\/retirement_in_mauritius.png\" alt=\"Couple 50+ on a beach walk at sunset, Mauritius\">\n\n <h2>Why Mauritius remains what it is<\/h2>\n <p>The numbers change, but the fundamentals remain the same: 0 %, 10 %, 20 %, and 35 % income tax depending on income level (effectively only 15 % for Rs 3 million, \u2248 \u20ac55,000), 15 % corporate income tax, no capital gains tax, no inheritance tax, no wealth tax, no annual property tax. Add to that a hybrid legal system combining French civil law and English common law, English and French spoken in every law firm on the island, GMT+4 for a morning in sync with Europe and an afternoon in sync with Asia\u2014as well as political stability and free movement of capital without exchange controls.<\/p>\n\n <h2>My recommendation<\/h2>\n <p>Anyone who has hesitated since June due to uncertainty now has the clarity they have been waiting for. I have been involved in real estate projects since 1987\u2014from my very first developer project in Germany in 1990 to my latest project in Bodrum, Turkey\u2014and have been living in Mauritius myself for over five years. Through my contacts with the Economic Development Board, for which I have conducted an interview with the Deputy CEO and supported the EDB Roadshow 2026 in Munich, among other things, I know firsthand where the market is heading.<\/p>\n\n <div class=\"cta-box\">\n <h2>Let's talk about your project<\/h2>\n <p>Personal consultation on real estate purchase, investment pathways, and visas in Mauritius \u2014 no-obligation and in German.<\/p>\n <a class=\"cta-button\" href=\"https:\/\/mauritius-immobilien-auswandern.com\/en\/free-initial-consultation\/\">Request a free initial consultation<\/a>\n <\/div>\n\n <div class=\"author-box\">\n <div>\n <div class=\"name\">Armin Schreiber<\/div>\n <p>Real Estate Curator & Expert for Construction and Residency Solutions in Mauritius<\/p>\n <p>Invest & Living Mauritius Ltd. \u2014 on site for over 5 years, in the real estate industry since 1987.<\/p>\n <p><a href=\"https:\/\/mauritius-immobilien-auswandern.com\/en\/\" style=\"color:#193a5c;\">mauritius-immobilien-auswandern.com<\/a> \u00b7 <a href=\"https:\/\/www.youtube.com\/channel\/UC_W7NW5WDNTh0YJ160EuD9w\" style=\"color:#193a5c;\" target=\"_blank\" rel=\"noopener\">YouTube channel<\/a><\/p>\n <\/div>\n <\/div>\n\n <p style=\"font-size:12.5px; color:#8a8578; border-top:1px solid #e6e2d8; padding-top:16px; margin-top:30px;\">This post was prepared by Invest & Living Mauritius Ltd. based on the Finance Bill (No. XII of 2026) and the Economic and Financial Measures Bill (No. XIII of 2026) and serves for general information purposes. It does not replace individual legal, tax, or financial advice; we recommend consulting with your notary, lawyer, or tax advisor before making any decision.<\/p>\n\n<\/body>\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>After weeks of uncertainty, it\u2019s now official: Foreign buyers in Mauritius will continue to pay only 5 % in closing costs. Full details on the Finance Act 2026\/2027\u2014including an update on the retiree visa.<\/p>","protected":false},"author":1,"featured_media":6286,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37],"tags":[58,55,61,54,57,60,59,56],"class_list":["post-6278","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mauritius-immobilien-ratgeber","tag-edbmauritius","tag-financeactmauritius-2","tag-goldenvisamauritius","tag-immobilienmauritius","tag-mauritiusauswandern","tag-mauritiusinvestieren","tag-pdsmauritius","tag-rentnervisummauritius"],"_links":{"self":[{"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/posts\/6278","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/comments?post=6278"}],"version-history":[{"count":14,"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/posts\/6278\/revisions"}],"predecessor-version":[{"id":6298,"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/posts\/6278\/revisions\/6298"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/media\/6286"}],"wp:attachment":[{"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/media?parent=6278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/categories?post=6278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/tags?post=6278"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

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\n\t\t\t\t\t\n\n\n\nMauritius Finance Act 2026\/2027: Closing Costs Remain at 5 % \u2013 Retiree Visa Remains Attractive<\/title>\n<meta name=\"description\" content=\"The Finance Act 2026\/2027 has been passed: Foreigners will continue to pay only 5 % in incidental real estate purchase costs when buying property in Mauritius. Plus: The Mauritius retiree visa remains just as attractive in 2026\u2014USD 2,000 per month, no minimum stay requirement, and valid for 10 years.\">\n<style>\n body {\n font-family: 'Helvetica Neue', Arial, sans-serif;\n color: #2b2b2b;\n max-width: 780px;\n margin: 0 auto;\n padding: 20px;\n line-height: 1.7;\n font-size: 16px;\n }\n h1 {\n font-family: Georgia, 'Times New Roman', serif;\n font-size: 32px;\n color: #16263b;\n line-height: 1.3;\n margin-bottom: 6px;\n }\n .subtitle {\n color: #a8875a;\n font-size: 15px;\n letter-spacing: 0.5px;\n text-transform: uppercase;\n margin-bottom: 28px;\n }\n h2 {\n font-family: Georgia, 'Times New Roman', serif;\n font-size: 24px;\n color: #16263b;\n border-bottom: 2px solid #d4b483;\n padding-bottom: 8px;\n margin: 42px 0 16px 0;\n }\n h3 {\n font-family: Georgia, 'Times New Roman', serif;\n font-size: 19px;\n color: #a8875a;\n margin: 26px 0 8px 0;\n }\n p { margin: 0 0 18px 0; }\n img { width: 100%; height: auto; display: block; border-radius: 3px; margin: 26px 0; }\n .fact-box {\n background-color: #f7f4ec;\n border-left: 4px solid #a8875a;\n padding: 18px 22px;\n margin: 24px 0;\n font-size: 15px;\n }\n .fact-box strong { color: #16263b; }\n table {\n width: 100%;\n border-collapse: collapse;\n margin: 20px 0 28px 0;\n font-size: 15px;\n }\n th {\n background-color: transparent;\n color: #16263b;\n text-align: left;\n padding: 10px 12px;\n font-weight: 700;\n border-bottom: 3px solid #a8875a;\n }\n td {\n padding: 10px 12px;\n border-bottom: 1px solid #e6e2d8;\n }\n tr:nth-child(even) td { background-color: #f9f7f2; }\n .highlight-row td {\n background-color: #fbf3e3 !important;\n font-weight: 600;\n color: #16263b;\n }\n .retiree-box {\n background-color: #16263b;\n color: #f2ede2;\n padding: 32px;\n border-radius: 4px;\n margin: 40px 0;\n }\n .retiree-box h2 { color: #f2ede2; border-bottom: 2px solid #d4b483; }\n .retiree-box p { color: #dfe3e8; }\n .retiree-item { margin-bottom: 16px; }\n .retiree-item strong { color: #d4b483; display: block; margin-bottom: 3px; }\n .quote-block {\n font-family: Georgia, serif;\n font-style: italic;\n font-size: 19px;\n color: #16263b;\n text-align: center;\n padding: 24px 10px;\n border-top: 1px solid #d4b483;\n border-bottom: 1px solid #d4b483;\n margin: 34px 0;\n }\n .cta-box {\n background-color: #0f1c2e;\n color: #ffffff;\n text-align: center;\n padding: 36px 28px;\n border-radius: 4px;\n margin: 40px 0;\n }\n .cta-box h2 { color: #ffffff; border: none; margin-top: 0; }\n .cta-box p { color: #cfd6dd; }\n .cta-button {\n display: inline-block;\n background-color: #d4b483;\n color: #16263b;\n text-decoration: none;\n font-weight: 700;\n padding: 14px 34px;\n border-radius: 2px;\n font-size: 14px;\n letter-spacing: 1px;\n text-transform: uppercase;\n margin-top: 10px;\n }\n .author-box {\n display: flex;\n gap: 18px;\n align-items: flex-start;\n border-top: 1px solid #e6e2d8;\n padding-top: 28px;\n margin-top: 44px;\n }\n .author-box .name { font-family: Georgia, serif; font-size: 18px; color: #16263b; margin-bottom: 4px; }\n .author-box p { margin-bottom: 6px; font-size: 14.5px; }\n<\/style>\n<\/head>\n<body>\n\n <h1>Finance Act 2026\/2027: Clarity Has Been Provided \u2014 Closing Costs Remain at 5 %<\/h1>\n <div class=\"subtitle\">What is changing for investors and retirees in Mauritius now \u2014 and what is not<\/div>\n\n <img decoding=\"async\" src=\"https:\/\/crm.mauritius-immobilien-auswandern.com\/media\/images\/mauritius_villa_with_seaview.png\" alt=\"Luxury villa with pool and ocean view at sunset, Mauritius\">\n\n <p>Ever since the budget discourse in June, one question has been hanging in the air: How high will the additional acquisition costs for foreign buyers in Mauritius be in the future? I deliberately refrained from speculating and instead promised to get back to you only when the text was finalized.<\/p>\n\n <p>It stands. The Mauritian Parliament has passed the Finance Bill (No. XII of 2026) and the accompanying Economic and Financial Measures Bill in their third reading. I have worked through both texts\u2014a total of 247 pages\u2014article by article, checking them with my contacts at the EDB and my local notary network. This post summarizes what matters to you.<\/p>\n\n <div class=\"fact-box\">\n <strong>Regarding the status of the legislation, very specifically:<\/strong> The Finance Bill has been passed by Parliament\u2014this means the new rate of 5 % is now a done deal. Formally, every Mauritian Finance Bill only becomes an \"Act\" and takes effect upon publication in the Government Gazette. This final, purely administrative step is routinely imminent\u2014last year, there was a gap of about two weeks between passage and gazettal.\n <\/div>\n\n <h2>First things first: 10 % are off the table\u2014back to 5 %<\/h2>\n\n <p>Parliament did not create a new rate. It simply repealed the provision in the Finance Act of 2025 that had raised the rate to 10 % effective July 1, 2026. The standard rate of 5 % applies again\u2014with no conditions, no threshold, and no exception clause.<\/p>\n\n <p>This concerns every purchase of real estate under an EDB scheme \u2014 IRS, RES, PDS, Smart City, or Invest Hotel \u2014 as well as freehold G+2 apartments, which make up by far the largest share of the market supply.<\/p>\n\n <table>\n <tr><th>Position<\/th><th>Buyer<\/th><th>Seller<\/th><\/tr>\n <tr class=\"highlight-row\"><td>EDB schema, freehold property (IRS, RES, PDS, Smart City, Invest Hotel)<\/td><td>5 %<\/td><td>5 %<\/td><\/tr>\n <tr><td>G+2 apartment on private land<\/td><td>5 %<\/td><td>5 %<\/td><\/tr>\n <tr><td>State land \/ Pas G\u00e9om\u00e9triques (special case, see below)<\/td><td>5 %<\/td><td>15 %<\/td><\/tr>\n <\/table>\n\n <p>To put this in perspective: For a property valued at Rs 40 million (approximately \u20ac735,000), the return to the 5 % system results in savings of approximately Rs 2 million (\u2248 \u20ac37,000) \u2014 for both buyers and sellers \u2014 compared to the 10 % scenario that had been in effect since July 1.<\/p>\n\n <img decoding=\"async\" src=\"https:\/\/crm.mauritius-immobilien-auswandern.com\/media\/images\/pds_property_mauritius.png\" alt=\"Aerial view of a PDS residential complex with lagoon, Mauritius\">\n<section style=\"margin: 40px 0; padding: 30px; background: #f7f7f7; border-left: 4px solid #c9a96e; border-radius: 6px;\">\n\n <h2 style=\"margin-top: 0;\">\n Finance Act 2026 now officially published\n <\/h2>\n\n <p>\n The <strong>Finance Act 2026 (Act No. 14 of 2026)<\/strong> has now been officially passed and published. This means the final version of the law is now available, including the relevant provisions on its entry into force.\n <\/p>\n\n <p>\n If you wish to view the full text of the law, you can\n <strong>Download the official Finance Act 2026 directly as a PDF from the Mauritius National Assembly.<\/strong>\n <\/p>\n\n <p style=\"margin-top: 25px; margin-bottom: 0;\">\n <a href=\"https:\/\/mauritiusassembly.govmu.org\/mauritiusassembly\/wp-content\/uploads\/2026\/08\/Act1426.pdf\" target=\"_blank\" rel=\"noopener noreferrer\" style=\" display: inline-block; padding: 14px 24px; background: #1f2933; color: #ffffff; text-decoration: none; font-weight: 600; border-radius: 4px; \">\n Finance Act 2026 \u2013 Download official PDF\n <\/a>\n <\/p>\n\n <p style=\"margin-top: 15px; margin-bottom: 0; font-size: 14px; color: #666666;\">\n Source: Mauritius National Assembly\n <\/p>\n\n<\/section>\n <h2>The exception: State land and Pas G\u00e9om\u00e9triques<\/h2>\n\n <p>An additional set of 10 %\u2014at the seller\u2019s expense\u2014continues to apply to properties on state-owned land or the Pas G\u00e9om\u00e9triques. What matters is the legal status of the property, not its location by the sea: A villa or apartment held in freehold under an EDB scheme is not affected, even if it is located directly on the beach. An apartment held on a leasehold basis on the Pas G\u00e9om\u00e9triques, on the other hand, is affected.<\/p>\n\n <p>An exception applies if a notarized preliminary contract (reservation agreement or promise to buy) was concluded before June 19, 2026 \u2014 both conditions must be met cumulatively; a reservation agreement in private writing is not sufficient.<\/p>\n\n <h3>Effective July 1, 2027: no new G+2 lease agreements on state land for foreigners<\/h3>\n <p>Starting from this date, the state will no longer issue new lease agreements that allow the sale of G+2 apartments on state land to non-citizens. Programs that are already ongoing and approved are not affected\u2014for interested parties in this very specific segment, this represents a real, foreseeable window of opportunity.<\/p>\n\n <h2>Golden Visa now enshrined in law<\/h2>\n <p>The Golden Visa is anchored for the first time in the legal text itself. Following an investment of at least USD 1 million within twelve months, it entitles the holder to a permanent residence permit\u2014however, the investment must flow into an economic activity other than the purchase of an EDB property. The Golden Visa is an investment pathway, not a real estate pathway.<\/p>\n <p>The proven real estate pathway to a residence permit remains unchanged: starting at a purchase price of USD 375,000 under IRS, RES, IHS, PDS, Smart City, or G+2 \u2014 including the tax advantages of the Premium Visa, under which foreign income is only taxed upon transfer to Mauritius.<\/p>\n\n <h2>The industry is regulated \u2014 an advantage for buyers<\/h2>\n <p>The Real Estate Agent Authority will receive a budget, staff, and mandatory auditing duties starting July 1, 2026; starting August 1, 2026, registration will be mandatory for brokers and developers. I expressly welcome this. The market previously had a very low barrier to entry \u2014 which is precisely why I have been working as a curator rather than a traditional broker for over five years: instead of selling lists, I selectively choose properties from solid developers out of the wide range available. With a public register, buyers will in future be able to vet any provider before the first appointment rather than after the first deposit.<\/p>\n\n <div class=\"quote-block\">\n \u201eAfter weeks of uncertainty, the framework is solid once again \u2014 Mauritius remains one of the most affordable and stable locations for real estate ownership worldwide.\"\n <\/div>\n\n <div class=\"retiree-box\">\n <h2 id=\"rentnervisum-mauritius-2026\">Mauritius Retirement Visa 2026: These rules still apply unchanged<\/h2>\n <p>A question that has reached me most often since the budget discourse: Is anything changing regarding the retirement visa (Residence Permit for Retired Non-Citizens)? The clear answer: no. For anyone interested in Mauritius who is 50 years of age or older, the proven, predictable framework will remain unchanged in 2026:<\/p>\n\n <div class=\"retiree-item\"><strong>Minimum income<\/strong>Monthly proof of USD 2,000 in passive income \u2014 or alternatively, annual capital proof of USD 24,000.<\/div>\n <div class=\"retiree-item\"><strong>No minimum stay<\/strong>Unlike in many other countries, Mauritius does not require a minimum number of days of stay per year. The retiree visa remains valid even if part of the year is spent in Europe.<\/div>\n <div class=\"retiree-item\"><strong>Valid for 10 years<\/strong>The visa is valid for 10 years and is renewable. After 5 years, with a cumulative capital transfer of USD 200,000, it even opens the path to a 20-year permanent residence.<\/div>\n <div class=\"retiree-item\"><strong>Minimum age 50 years<\/strong>Open to all non-citizens aged 50 and older \u2014 regardless of country of origin or previous residence.<\/div>\n\n <p style=\"margin-top:8px;\">In short: While a lot has changed regarding real estate acquisition, the retirement visa has remained the constant anchor. For anyone planning their retirement in Mauritius, nothing changes in terms of planning\u2014the path today is as clear as it was before the budget discourse.<\/p>\n <\/div>\n\n <img decoding=\"async\" src=\"https:\/\/crm.mauritius-immobilien-auswandern.com\/media\/images\/retirement_in_mauritius.png\" alt=\"Couple 50+ on a beach walk at sunset, Mauritius\">\n\n <h2>Why Mauritius remains what it is<\/h2>\n <p>The numbers change, but the fundamentals remain the same: 0 %, 10 %, 20 %, and 35 % income tax depending on income level (effectively only 15 % for Rs 3 million, \u2248 \u20ac55,000), 15 % corporate income tax, no capital gains tax, no inheritance tax, no wealth tax, no annual property tax. Add to that a hybrid legal system combining French civil law and English common law, English and French spoken in every law firm on the island, GMT+4 for a morning in sync with Europe and an afternoon in sync with Asia\u2014as well as political stability and free movement of capital without exchange controls.<\/p>\n\n <h2>My recommendation<\/h2>\n <p>Anyone who has hesitated since June due to uncertainty now has the clarity they have been waiting for. I have been involved in real estate projects since 1987\u2014from my very first developer project in Germany in 1990 to my latest project in Bodrum, Turkey\u2014and have been living in Mauritius myself for over five years. Through my contacts with the Economic Development Board, for which I have conducted an interview with the Deputy CEO and supported the EDB Roadshow 2026 in Munich, among other things, I know firsthand where the market is heading.<\/p>\n\n <div class=\"cta-box\">\n <h2>Let's talk about your project<\/h2>\n <p>Personal consultation on real estate purchase, investment pathways, and visas in Mauritius \u2014 no-obligation and in German.<\/p>\n <a class=\"cta-button\" href=\"https:\/\/mauritius-immobilien-auswandern.com\/en\/free-initial-consultation\/\">Request a free initial consultation<\/a>\n <\/div>\n\n <div class=\"author-box\">\n <div>\n <div class=\"name\">Armin Schreiber<\/div>\n <p>Real Estate Curator & Expert for Construction and Residency Solutions in Mauritius<\/p>\n <p>Invest & Living Mauritius Ltd. \u2014 on site for over 5 years, in the real estate industry since 1987.<\/p>\n <p><a href=\"https:\/\/mauritius-immobilien-auswandern.com\/en\/\" style=\"color:#193a5c;\">mauritius-immobilien-auswandern.com<\/a> \u00b7 <a href=\"https:\/\/www.youtube.com\/channel\/UC_W7NW5WDNTh0YJ160EuD9w\" style=\"color:#193a5c;\" target=\"_blank\" rel=\"noopener\">YouTube channel<\/a><\/p>\n <\/div>\n <\/div>\n\n <p style=\"font-size:12.5px; color:#8a8578; border-top:1px solid #e6e2d8; padding-top:16px; margin-top:30px;\">This post was prepared by Invest & Living Mauritius Ltd. based on the Finance Bill (No. XII of 2026) and the Economic and Financial Measures Bill (No. XIII of 2026) and serves for general information purposes. It does not replace individual legal, tax, or financial advice; we recommend consulting with your notary, lawyer, or tax advisor before making any decision.<\/p>\n\n<\/body>\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>After weeks of uncertainty, it\u2019s now official: Foreign buyers in Mauritius will continue to pay only 5 % in closing costs. Full details on the Finance Act 2026\/2027\u2014including an update on the retiree visa.<\/p>","protected":false},"author":1,"featured_media":6286,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37],"tags":[58,55,61,54,57,60,59,56],"class_list":["post-6278","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mauritius-immobilien-ratgeber","tag-edbmauritius","tag-financeactmauritius-2","tag-goldenvisamauritius","tag-immobilienmauritius","tag-mauritiusauswandern","tag-mauritiusinvestieren","tag-pdsmauritius","tag-rentnervisummauritius"],"_links":{"self":[{"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/posts\/6278","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/comments?post=6278"}],"version-history":[{"count":14,"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/posts\/6278\/revisions"}],"predecessor-version":[{"id":6298,"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/posts\/6278\/revisions\/6298"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/media\/6286"}],"wp:attachment":[{"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/media?parent=6278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/categories?post=6278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mauritius-immobilien-auswandern.com\/en\/wp-json\/wp\/v2\/tags?post=6278"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}