Published on October 18, 2023

Mauritius is a vibrant business hub that connects the Indian Ocean, Africa and Europe for optimal business flow. Its stable political climate, conducive tax regime and reputation as an International Financial Centre position it as an ideal place for doing business. Here’s what you need to know before building your office in Mauritius.

Can foreigners buy land in Mauritius?

Mauritian law allows foreigners to purchase land, subject to some conditions. A foreign citizen who wishes to acquire land in Mauritius can do so provided he chooses among a few categories of real estate property, established by the Economic Development Board (EDB). 

Categories of Residential land accessible to foreign buyers

Foreign buyers can choose to acquire land under the Integrated Resort Scheme (IRS) or the Smart City Scheme (SCS). The IRS is an integrated development scheme for residential properties such as plots of land, villas, duplexes and penthouses. The SCS is an integrated development scheme that promotes mixed-use spaces while promoting sustainability throughout its concept and development phases.  

In order to purchase commercial land in Mauritius under the SCS, you will need to fulfil the following criteria : 

A residential permit or occupation permit

Complete all acquisition procedures before 30th June 2024 and finish the construction work within 5 years’ time, and prior to reselling the property

Categories of Commercial real estate accessible to foreign buyers

Commercial land is only accessible to foreigners under the Smart City Scheme. From industrial plots of land to showrooms and office spaces, various solutions exist to suit the needs of every business. 

In order to purchase commercial land in Mauritius under the SCS, you will need to fulfil the following criteria:

Obtain the Prime Minister’s consent to acquire property in Mauritius

Complete your application to purchase said property with the EDB

Advantages of buying commercial land in a smart city :

Building your office, showroom or headquarter in a Smart City has various advantages, most of which lie within the smart and sustainable urban planning of these territories. Indeed, by valuing an integrated approach, they grant easy access to all necessary amenities, from sport facilities to top-tier educational establishments, shopping centres and health professionals, while also promoting culture and leisure.  

Other advantages Smart City developers benefit from are as follows:
  • A tax holiday of 8 years on specific activities
  • Recovered VAT on building and capital goods (Buildings and infrastructure)
  • No customs duty on any dutiable goods, except furniture, for infrastructure and buildings
  • No customs duty on furniture provided that value addition of at least 20% of the c.i.f value at import is carried out locally 
  • Accelerated annual allowance of 50% on energy-efficient equipment, noise control device, water-efficient plant/ machinery, rainwater harvesting equipment and system, etc 
  • Accelerated depreciation of 50% on machinery, equipment and construction of industrial premises dedicated to manufacturing activities 

Why is Moka Smart City a strategic choice? 

1) It is the most advanced Smart City in Mauritius

Moka is now one of the most advanced smart cities to be developed in Mauritius. Its development integrates technology, sustainability, lifestyle and culture with 20% of green areas, providing 1000 acres of land and 7 precincts amidst an already thriving environment. In this mixed-use environment, blossoming businesses grow alongside a lively cultural landscape and diverse sports activities. 

2) It is central and easily accessible

It is also among the most accessible regions. Situated in the centre of the island, Moka is accessible via the island’s two main motorways, and is a mere 15 minutes away from Port Louis, the legal, administrative and economic capital of the island. Public infrastructures are also evolving to grant even better and swifter access to and from other regions of the island. With a focus on soft mobility, the Smart City is currently developing pedestrian and bike paths, and will, as from 2024, be serviced by the Metro Express, a network of tramways that currently connects the capital to most major cities of the centre.

3) It has an integrated approach to sustainability

Ever since its inception, Moka Smart City remains dedicated to sustainable living in all its forms. Its sustainable urban development rests on six axes: water, waste management, circular economy, mobility, energy transition and urban planning.
Urban planning is probably one of the most important axes for people looking to build their office in Moka. This approach relates to developing the territory with an integrated vision based on sustainability and respect for nature. To this end, it adheres to three key principles: 

  • Eco-construction, which aims to optimize resources and energy consumption
  • Mixed-use development, which maximizes the versatility of a space rather than building multiple single-use structures, while reducing travel
  • Creating and preservation of green spaces to protect natural heritage

Available commercial land (listings) -

Leave a Reply