Real estate has developed into a pillar of the Mauritian economy and a significant source of foreign direct investment. The Finance Act 2023 introduced certain measures to enhance the attractiveness of real estate investments to citizens and non-citizens. The legislation also opens new avenues for foreign contractors to take up consultancy or construction work in the country.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.