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Real estate programs

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Understanding real estate in Mauritius

PDS, R+2, IRS, RES, Smart City et IHS

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To acquire a property in Mauritius, a French or foreign taxpayer must invest under certain conditions and in real estate programs subject to strict regulations.
Here we explain the different investment schemes and rules you need to follow to become a homeowner in Mauritius. Six main programs are available for purchase: PDS, IRS, RES, IHS, R+2 and Smart Cities, each offering unique benefits tailored to investors.
Working in partnership with all the island’s builders and developers, Westimmo can help you invest in a new or resale property, with no agency fees – an opportunity to maximize your investment and secure your real estate project in Mauritius.

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Property Development Scheme (PDS)

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The Property Development Scheme (PDS), introduced in 2015, replaces the former IRS and RES schemes. It allows foreigners to acquire luxury residential properties with no area restrictions. PDS projects must include at least six high-end residential units and offer services such as security, maintenance and leisure facilities. A minimum investment of USD 375,000 is required to obtain a permanent residence permit.

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Integrated Resort Scheme (IRS)

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The Integrated Resort Scheme (IRS), launched in 2001, aims to develop luxury residential complexes on land of at least 10 hectares. IRS properties typically include high-end villas with facilities such as golf courses, spas and marinas. A minimum investment of 500,000 USD is required, providing the purchaser and his or her family with a permanent residence permit.

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Real Estate Scheme (RES)

The Real Estate Scheme (RES), introduced in 2007, enables the development of real estate projects on plots ranging from 4,000 m² to 10 hectares. Unlike the IRS, there is no minimum purchase price, but an investment of over 500,000 USD is required to obtain a residence permit. RES projects offer flexibility in terms of property size and type, including villas and luxury apartments.

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R+2

Since 2016, the R+2 scheme has allowed non-citizens to purchase apartments in buildings with at least two floors above the first floor. Purchase price must exceed MUR 6 million (approx. USD 150,000). This regime offers a more accessible option for investing in Mauritian real estate, although it does not automatically confer the right to a residence permit.

Smart City Scheme (SCS)

The Smart City Scheme (SCS), launched in 2015, aims to develop smart cities integrating residential, commercial and leisure areas. These projects focus on sustainability, technological innovation and a high quality of life. Foreign investors can acquire real estate in these smart cities and, under certain conditions, obtain a residence permit.

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Invest Hotel Scheme (IHS)

The Invest Hotel Scheme (IHS) enables foreigners to invest in hotel units, such as rooms or suites, in existing or new hotels. Investors can occupy their unit for a set period each year, and benefit from rental income generated by hotel operations. This scheme offers an investment opportunity in the Mauritian tourism sector.

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INVESTING ABROAD

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Property investment in Mauritius is attracting more and more investors looking to maximize their rental yield in an attractive tax environment. Unlike other destinations where income is heavily taxed, Mauritius offers a simplified and stable tax environment, making investments more profitable.

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Why invest in Mauritius?

1. Advantageous taxation : In Mauritius, the tax rate on rental income is set at only 15%. So, once you’ve paid this one-off tax, the remaining 85% of your income belongs to you in full. This lower tax burden means higher rental yields and a better return on your investment.

2. No additional taxes: In addition to the reduced tax, Maurice levies no property tax or council tax. This means that your ownership costs remain under control and your capital is not eaten up by additional local taxes, unlike in other destinations.

3. Property market growth: Mauritius is booming economically, with growing demand for quality rental homes from expatriates and tourists alike. Investing in this dynamic market means not only a stable rental yield, but also a gradual increase in the value of your property.

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By choosing Mauritius for your real estate investment, you are choosing a country with stable laws and a growing economy. Whether you’re investing in a second home, seasonal rental or long-term rental investment, Maurice guarantees a secure tax and legal framework to protect your interests and optimize your income.

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Inheritance tax

We can also help you structure your real estate purchase in Mauritius, helping you protect your assets and your family in the event of unforeseen circumstances. This includes inheritance tax management, to ensure that your loved ones can benefit from your investment in complete security. Thanks to our expertise, we can offer you tailor-made solutions to anticipate these essential aspects and ensure your long-term peace of mind.

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Buying with a company

Buying property through a company in Mauritius offers a number of advantages, particularly in terms of taxation and asset management. This option is particularly popular for its flexibility in asset management and estate planning. Thanks to a favorable tax environment and simplified formalities, investing through a company allows you to optimize your real estate investments while benefiting from a secure legal framework. Mauritius thus stands out as a strategic choice for real estate acquisitions.

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The Mauritian government actively encourages foreign investment by offering benefits such as residence permits for real estate investors, work permits for expatriates, and even the possibility of tax residency. These incentives simplify investment and expatriation.

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Stable legal and fiscal environment

Property investment in Mauritius is proving to be a strategic choice for international investors, offering an exceptional combination of tax and legal advantages. Here are the three most important points for informed investors:

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Mauritius offers a favorable tax regime for non-domiciled residents, with total exemption from capital gains tax and rental income tax rates as low as 15%. The absence of wealth and inheritance taxes maximizes returns.

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Mauritius enjoys a transparent and secure legal environment, guaranteeing the protection of foreign investors’ property rights. Real estate contracts are drawn up in English or French, ensuring a clear understanding of terms and conditions. Under the same civil code as in France.

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Services

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Investing strategically in Mauritius with Westimmo and its team is the way to lucrative investment opportunities.
Together, we’ll work closely to develop an investment and diversification strategy tailored to your needs.

Find out why our destination tops the list of investors looking to diversify their portfolios, while enjoying a paradise-like setting in a multilingual country where French, English and Russian are spoken.

When you work with us, you benefit from 100% coverage of your needs and long-term support. You have access to a dynamic real estate market, significant tax benefits and a favorable regulatory framework.

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Optimizing profitability

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Discover our vision for optimizing and making the most of the real estate market in Mauritius. Thanks to our strong partnerships and rigorous selection process, we can offer you opportunities that maximize your investment.

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Investment & Diversification

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With our bold vision focused on investment and diversification, we are shaping the future of the real estate market in Mauritius, to take advantage of unique opportunities and make solid gains.

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Market vision

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Our vision of the real estate market in Mauritius enables us to collaborate as privileged partners with all the players in the sector, in order to offer you a meticulous selection of quality properties.

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Property management

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By entrusting us with the management of your real estate in Mauritius, you benefit from our in-depth expertise and proactive approach, guaranteeing optimum profitability for your portfolio. Find out how we maximize the value of your investments and simplify your experience.

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Administrative support

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Benefit from unrivalled administrative support thanks to our dedicated team who will take care of all the formalities, guaranteeing smooth management of your property. Rely on our expertise to simplify the process and optimize your returns in this tropical paradise.

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Tax exemption

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Explore our optimized tax-free solutions, rigorously compliant with international laws. With our expertise in tax management, we offer you a unique opportunity to maximize your returns while complying with global regulations.

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OUR PROCESS

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needs assessment

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We start with a detailed analysis of your financial needs and investor profile.
This step enables us to understand your specific objectives, risk tolerance and investment preferences.

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Investment strategies

We develop an investment strategy tailored to your needs.
This strategy includes the careful selection of quality properties that meet your financial objectives and criteria.

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product presentation

We present to you in detail the carefully selected real estate products that correspond to your personalized investment strategy. Discover the specific properties we recommend to maximize your real estate portfolio.

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Portfolio Management and Optimization

Once the investment is made, we take over the management of your real estate portfolio in Mauritius. Our team constantly monitors the market to identify opportunities for value appreciation and optimize the profitability of your portfolio.

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WESTIMMO

Your trusted agency in Mauritius

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Services & support

All our services to help you

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Visa & Permit

Westimmo and its team, accompanies you in obtaining your permits: investor permit, independent permit, professional permit, retirement permit, digital nomad permit and for more information: Our services

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Selling & Renting

Dear owners,

If you’re thinking of selling or renting your villa, apartment or penthouse, our team is here to help you every step of the way. We put our expertise at your service to facilitate your search and assist you every step of the way. We organize visits to present your property in a professional manner to potential buyers or tenants. What’s more, we make sure that all rental and sales contracts are clear and transparent.
Contact us, we’ll be happy to answer your questions.

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Join our team

Join our dynamic team, passionate about what they do, and give a new dimension to your real estate career in Mauritius and abroad.

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Life in Mauritius

BLOG

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You are making an excellent decision by choosing to come and live in Mauritius.
Through this blog, I will try to enlighten you on many topics concerning life in Mauritius and its particularities.

Enjoy your reading

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You have questions

Westimmo answers you

We answer the most frequently asked questions, but if you can’t find an answer here, please contact us, and we’ll be happy to answer you personally.

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What is a REAL ESTATE PLAN?
You should know that in Mauritius a foreigner cannot buy what he wants, he is subject to very precise regulations.
–Invest in a property with a minimum amount of $375,000 that automatically gives a residence permit for the family (children under 21)
–Invest in an apartment with a minimum amount of Rs 6,000,000 which does not give the residence permit, just the property title

RES :Real Estate Scheme
Introduced in 2016, this regime concerns projects smaller than IRS. There is no minimum purchase amount, so foreigners can become homeowners in Mauritius with or without a residence permit, depending on the size of their investment.

IRS :Integrated Resort Scheme
First introduced in 2002, the IRS applies to villas and apartments built on land of 10 hectares or more, with a mandatory value of $375,000 or more. This scheme allows buyers to benefit automatically from a residence permit if the property exceeds the $375,000 threshold, but if it is between Rs 6,000,000 and $375,000, it only grants title to the property without a residence permit.

PDS :Property Development Scheme
The PDS currently brings together all the new real estate programs in Mauritius. It is under this regime that one can apply for a property permit.

R+2 : Building with first floor + 2 floors
If the property is more than $375,000 it entitles you to a residence permit, but if it is between Rs 6,000,000 and $375,000, it will only entitle you to the title deed.

Learn more

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How to WORK in Mauritius ?

Working in Mauritius as a foreigner is not very complicated in itself, but it is essential to apply for the permit according to the rules from the beginning. Putting together a well-prepared file and presenting it to the authorities requires rigor and a perfect knowledge of all the steps to follow.

Westimmo offers you comprehensive, tailor-made support to help you make the most of your opportunities. Thanks to their expertise, they can guide you through the process and assist you with the administrative formalities involved in obtaining a work permit. This will allow you to maximise your chances of obtaining the necessary permit to work legally in Mauritius as a foreigner.

To be able to work in Mauritius you have 3 types of permits:

– Occupation Permit Investor
– Occupation Permit Self Employed
– Occupation Permit Professional

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Obtaining a visa will be essential in order to reside, work, enroll children in school and much more.

It is necessary to understand visas in Mauritius to be able to choose the one that suits your profile.

That is why, before anything else, we would like to clarify the different types of visas/permits in Mauritius:

– Occupation Permit Investor
– Occupation Permit Self Employed
– Occupation Permit Professional
– Occupation Permit Retired non-citizen
– Resident Permit Permanent
– Dependent of RP or OP Holder
– Premium Visa

Learn more

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Mauritius not only offers white sandy beaches, but also a multitude of exciting activities. You’ll be able to enjoy hikes offering views that are unique in the world, and play on the finest golf courses that blend harmoniously with the green of the vegetation and the turquoise of the ocean. For the bravest, there are opportunities to go canyoning or climbing.

If you prefer activities at sea, boat and yacht excursions are offered to admire dolphins or majestic whales. In addition, Mauritius is a mecca for board sports such as kitesurfing, wingfoil, kitefoil, surfing (subject to change) and wakepark.

As you will have understood, you will not be bored during your stay in Mauritius. The possibilities for adventure and discovery are endless!

Learn more

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The island is one of the three most popular destinations for playing golf thanks to its unique courses in the world. You can play between a turquoise blue lagoon and lush green grass, on courses that have hosted the professional circuit or even on one of the oldest courses in the world.

In all, there are 10 18-hole golf courses and 4 9-hole golf courses for you to enjoy this exceptional golfing experience in Mauritius.

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[/et_pb_toggle][et_pb_toggle title=”Buy without agency fees” closed_toggle_background_color=”#f5f5f5″ icon_color=”#b2b9c4″ open_icon_color=”#b2b9c4″ _builder_version=”4.20.0″ title_font=”Raleway|700|||||||” title_line_height=”1.4em” body_font=”||||||||” body_line_height=”2em” border_width_all=”2px” border_color_all=”#f5f5f5″ locked=”off” global_colors_info=”{}”]

Many programs are available without any agency fees, so be careful if an agency asks you for an additional commission.

Only a few developers charge agency fees to buyers (on average 2%). This practice is questionable, and it is up to you to draw your own conclusions…

Our properties without agency fees

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Rental yields and added value for private portfolios

Block of flats & Villa lots

Invest strategically in Mauritius
and an investment budget

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Luxury real estate
villa, penthouse, apartment, flat in Mauritius” title_text=”Westimmo – Luxury Real Estate Mauritius” align=”center” _builder_version=”4.23.1″ _module_preset=”default” width=”20%” global_colors_info=”{}”][/et_pb_image][et_pb_social_media_follow use_icon_font_size=”on” icon_font_size=”20px” _builder_version=”4.27.0″ _module_preset=”default” custom_button=”on” button_border_radius=”14px” text_orientation=”center” border_radii=”on|109px|109px|109px|109px” global_colors_info=”{}”][et_pb_social_media_follow_network social_network=”facebook” url=”https://www.facebook.com/westimmo.real.estate” _builder_version=”4.27.0″ _module_preset=”default” background_color=”#3b5998″ global_colors_info=”{}” follow_button=”off” url_new_window=”on”]facebook[/et_pb_social_media_follow_network][et_pb_social_media_follow_network social_network=”youtube” url=”https://www.youtube.com/@realestatemauritius” _builder_version=”4.27.0″ _module_preset=”default” background_color=”#a82400″ global_colors_info=”{}” follow_button=”off” url_new_window=”on”]youtube[/et_pb_social_media_follow_network][et_pb_social_media_follow_network social_network=”instagram” url=”https://www.instagram.com/westimmomauritius/” _builder_version=”4.20.0″ _module_preset=”default” background_color=”#ea2c59″ global_colors_info=”{}” follow_button=”off” url_new_window=”on”]instagram[/et_pb_social_media_follow_network][et_pb_social_media_follow_network social_network=”whatsapp” url=”https://wa.me/23054834666″ _builder_version=”4.27.0″ _module_preset=”default” background_color=”#25D366″ global_colors_info=”{}” follow_button=”off” url_new_window=”on”]whatsapp[/et_pb_social_media_follow_network][/et_pb_social_media_follow][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ custom_margin=”0px||||false|false” custom_margin_tablet=”13px||||false|false” custom_margin_phone=”||||false|false” custom_margin_last_edited=”on|phone” custom_padding=”0px||2px||false|false” global_colors_info=”{}”][et_pb_row column_structure=”1_5,1_5,1_5,1_5,1_5″ _builder_version=”4.16″ custom_margin_tablet=”” custom_margin_phone=”” custom_margin_last_edited=”on|phone” custom_padding=”||0px|||” global_colors_info=”{}”][et_pb_column type=”1_5″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text content_tablet=”

BROWSE

” content_phone=”

BROWSE

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BROWSE

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OUR PROPERTIES

” content_phone=”

OUR PROPERTIES

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OUR PROPERTIES

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DEVELOPMENTS

” content_phone=”

DEVELOPMENTS

” content_last_edited=”on|tablet” _builder_version=”4.23″ text_font_size=”17px” text_line_height=”0.3em” background_color=”rgba(0,0,0,0)” custom_padding=”||0px|||” global_colors_info=”{}”]

DEVELOPMENTS

Projects

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TO KNOW

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TO KNOW

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TO KNOW

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CONTACT

Westimmo

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Tamarin, Mauritius

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+23057406021

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(Whatsapp)

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French, English, Russian

[/et_pb_text][et_pb_text disabled_on=”off|on|off” _builder_version=”4.16″ text_text_color=”#575756″ link_option_url=”contact@real-estate-mauritius.mu” global_colors_info=”{}”]

contact@real-estate-mauritius.mu

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CONTACT

Westimmo

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Tamarin, Mauritius

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+23057406021

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(Whatsapp)

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French, English, Russian

[/et_pb_text][et_pb_text disabled_on=”on|off|on” _builder_version=”4.16″ link_option_url=”contact@real-estate-mauritius.mu” link_option_url_new_window=”on” global_colors_info=”{}”]

contact@real-estate-mauritius.mu

Accueil » Understanding real estate schemes in Mauritius: PDS, R+2, IRS, RES, Smart City and IHS

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