Acquisition of commercial real estate by foreigners in Mauritius

Foreign-controlled companies are allowed to purchase real estate for business purposes. The concept of business activity is broadly formulated (e.g. manufacturing building, warehouse and storage place, office, shop, hotel, medical practice), but excludes the construction, letting, leasing of and commerce with residential accommodation outside the Integrated Resort Scheme and Real Estate Scheme. The acquisition of other immovable property is subject to authorisation from the Prime Minister’s Office.