Mauritius · Investing
Mauritius Smart City · $375k
Investment needed: $375k+
Smart City Scheme residence permit
First checked against official sources on Change log
Key facts
Smart City · $375k is an investing route for Mauritius. Applicants need an investment of $375k+. Checked 2026-10-10 against the official source.
- Money needed
- $375k+
- Government fees
- MUR 25k ≈ $530
Cost, time and long term
To apply: government fee MUR 25k ≈ $530; investment $375k+. No lawyer or agent fee is included.
Government feesMUR 25k ≈ $530
- MUR 25,000 (≈ $530)Non-refundable processing fee for the application to acquire property.
Invested and held$375k+
- $375,000Minimum acquisition of a townhouse, villa, apartment, penthouse or duplex in a smart city, or its equivalent in a freely convertible currency.
RenewalRenewal rules
The permit stays in force for as long as you keep the property, so there is no fixed renewal date.
Permanent residenceTime here doesn't count
The legal criteria for a permanent residence permit are built on occupation permits, retiree permits and the golden visa. Time on this property residence permit does not count toward them.
Government of Mauritius, Laws of MauritiusAttorney-General's Office, Mauritius
CitizenshipTime here counts
Naturalisation needs 12 months of continuous residence plus at least 5 years in the 7 years before that; Commonwealth citizens can register after 5 years of continuous residence. Citizenship is granted at the Minister's discretion.
Why this route may not fit
Check this before you apply.
- Time on this route doesn't count toward permanent residence
What you'll need
Who can apply4
- The buyer is a non-citizen acquiring a residential unit in a smart city approved by the EDB.
- Eligible units are a townhouse, villa, apartment, penthouse or duplex.
- Companies, sociétés, limited partnerships, trusts and foundations may buy and nominate a person to hold the permit.
- A buyer of only serviced land is eligible only after a residence has been built on the plot.
What you must show4
- The residential property must be acquired for at least USD 375,000.
- The purchase is financed from funds outside Mauritius, with 85% of the price paid in Mauritian rupees.
- The non-refundable EDB processing fee is MUR 25,000 (≈ $530).
- Registration duty of 5% of the property value is paid by the purchaser and completes the acquisition.
Documents3
- Property application: authenticated passport copy and a bank KYC letter.
- Residence permit: application to enter Mauritius form, authenticated passport copy, medical certificate and morality certificate.
- Residence permit: a notary certificate, and for entities a nominating resolution or letter.
Steps3
- The application to acquire is made to the EDB on its PALMS platform through the smart city company or developer.
- A bank KYC due diligence check is done and an escrow account is opened for the buyer.
- The smart city company informs the EDB when the property is registered, with a notary certificate.
After you arrive3
- The permit stays in force while the holder owns the residential property under the scheme.
- The permit extends to the spouse or common-law partner, children under 24, and wholly dependent next of kin.
- The number of dependants may not exceed three.
When you become tax resident
How Mauritius decides tax residence and treats foreign-source income, from its tax records.
- Tax residence
- At least 183 days in a income year (1 July to 30 June)Present in Mauritius for an aggregate of 183 days or more in the income year makes an individual resident.
- At least 270 days in aggregate over the two preceding income yearsPresent for an aggregate of 270 days or more in the two preceding income years (together with presence in the current year) also gives residence.
- At least 270 days in the current income year and the 2 preceding income years (aggregate)Alternative residence test (s73(1)(a)(iii)).
- Foreign-source income
Received-in-Mauritius basis
The 15% Fair Share Contribution applied only to the 2025/26 income year; foreign-source income of an individual is taxed when received or dealt with in Mauritius.
All tax rules for Mauritius Tax records checked
Full official text
Residence permit for a non-citizen acquiring a residential unit worth at least USD 375,000 in an EDB-approved smart city development. The permit lasts while the buyer holds the property. 1 2 3
What you must show and pay
- An investment of at least $375,000 · Minimum acquisition of a townhouse, villa, apartment, penthouse or duplex in a smart city, or its equivalent in a freely convertible currency. 1 2
- A fee of MUR 25,000 (≈ $530) · Non-refundable processing fee for the application to acquire property. 2
Requirements
- The buyer is a non-citizen acquiring a residential unit in a smart city approved by the EDB. 1 2
- Eligible units are a townhouse, villa, apartment, penthouse or duplex. 1
- Companies, sociétés, limited partnerships, trusts and foundations may buy and nominate a person to hold the permit. 2
- A buyer of only serviced land is eligible only after a residence has been built on the plot. 2
- The residential property must be acquired for at least USD 375,000. 1 2
- The purchase is financed from funds outside Mauritius, with 85% of the price paid in Mauritian rupees. 2
- The non-refundable EDB processing fee is MUR 25,000 (≈ $530). 2
- Registration duty of 5% of the property value is paid by the purchaser and completes the acquisition. 2
- Property application: authenticated passport copy and a bank KYC letter. 2
- Residence permit: application to enter Mauritius form, authenticated passport copy, medical certificate and morality certificate. 2
- Residence permit: a notary certificate, and for entities a nominating resolution or letter. 2
- The application to acquire is made to the EDB on its PALMS platform through the smart city company or developer. 2
- A bank KYC due diligence check is done and an escrow account is opened for the buyer. 2
- The smart city company informs the EDB when the property is registered, with a notary certificate. 2
- The permit stays in force while the holder owns the residential property under the scheme. 2
- The permit extends to the spouse or common-law partner, children under 24, and wholly dependent next of kin. 2
- The number of dependants may not exceed three. 2
Stay
- Residence permit lasts while the property is owned.
Family
Spouse or common-law partner, children, stepchildren and adopted children under 24, and wholly dependent next of kin are eligible for residence permits.
Official sources
- Smart City Scheme · Economic Development Board, Mauritius · checked 2026-10-10
- Smart City Scheme Guidelines (Economic Development Board) · Economic Development Board, Mauritius · checked 2026-10-10
- Residency in Mauritius · Economic Development Board, Mauritius · checked 2026-10-10
- Economic Development Board Act 2017 (consolidated), First Schedule · Government of Mauritius, Laws of Mauritius · checked 2026-10-11
- Immigration Act 2022 (Act 14 of 2022), consolidated to Act 13 of 2026: sections 7, 8, 9 and 10 · Attorney-General's Office, Mauritius · checked 2026-10-12
- Mauritius Citizenship Act 1968 (consolidated) · Government of Mauritius, Laws of Mauritius · checked 2026-10-11
Smart City · $375k and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Smart City · $375k | Needs an investment of $375k+ | – | – |
| PDS · $375k | Needs an investment of $375k+ | – | – |
| G+2 apartment · $375k | Needs an investment of $375k+ | – | – |
| IRS · $375k | Needs an investment of $375k+ | – | – |
| IHS · $375k | Needs an investment of $375k+ | – | – |
Questions people ask
How much money do I need for the Smart City · $375k?
An investment of at least $375,000. Minimum acquisition of a townhouse, villa, apartment, penthouse or duplex in a smart city, or its equivalent in a freely convertible currency. A fee of MUR 25,000 (≈ $530). Non-refundable processing fee for the application to acquire property.
How long can I stay on the Smart City · $375k?
Residence permit lasts while the property is owned.
Can I bring my family on the Smart City · $375k?
Spouse or common-law partner, children, stepchildren and adopted children under 24, and wholly dependent next of kin are eligible for residence permits.
Does the Smart City · $375k lead to permanent residence in Mauritius?
Time on the Smart City · $375k doesn't count toward permanent residence in Mauritius. Time on the Smart City · $375k counts toward citizenship.
How are Smart City · $375k holders taxed in Mauritius?
No special regime in our records is tied to the Smart City · $375k. The standard rules apply: Resident individuals pay tax on income derived in Mauritius and on foreign-source income received in Mauritius. For the income year starting 1 July 2026 the Finance Act 2026 sets 0 percent on the first MUR 500,000 (≈ $10,500) of chargeable income, 10 percent on the next MUR 500,000, (≈ $10,500) 20 percent on the next MUR 11 million (≈ $232,000) and 35 percent above MUR 12 million (≈ $253,000).
More in Mauritius
Investment visas elsewhere
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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An AI assistant answers from the published records on this page and cites them. It can't assess your personal eligibility. Don't include personal details.
How this was checked
Checked on 2026-10-10 against 6 official sources. Status: verified against the official sources.
Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.
- Smart City Scheme · Economic Development Board, Mauritius · checked 2026-10-10
- Smart City Scheme Guidelines (Economic Development Board) · Economic Development Board, Mauritius · checked 2026-10-10
- Residency in Mauritius · Economic Development Board, Mauritius · checked 2026-10-10
- Economic Development Board Act 2017 (consolidated), First Schedule · Government of Mauritius, Laws of Mauritius · checked 2026-10-11
- Immigration Act 2022 (Act 14 of 2022), consolidated to Act 13 of 2026: sections 7, 8, 9 and 10 · Attorney-General's Office, Mauritius · checked 2026-10-12
- Mauritius Citizenship Act 1968 (consolidated) · Government of Mauritius, Laws of Mauritius · checked 2026-10-11
Tracked since 2026-10-10. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.