Investing in Mauritius – Real Estate & Investment for Foreign Buyers

Mauritius · Real Estate Investment

Investing in
Mauritius

Mauritius is a rule-of-law jurisdiction offering a secure legal framework for foreign investors. An attractive 15% tax rate, double taxation treaties with more than 43 countries, no property tax, and no inheritance tax all make the island a preferred destination for diversifying your assets and planning retirement beyond Europe. New developments under schemes such as PDS, IRS, RES, and Smart City are open to non-residents, with bank-backed completion guarantees and notarized deeds prepared in French.

15% flat tax rate
0 property tax
0 inheritance tax
43+ tax treaties
Key points – Investing in Mauritius

Safeguards & benefits

Key points

  • Completion guarantees subscribed to by developers through international or local banks.

  • Retired permit available from age 50 (subject to conditions).

  • All contracts and documents prepared and officially registered in French through a notary.

  • Security deposits held in the notary’s escrow accounts.

  • Off-plan purchase — funds are released progressively in line with construction progress, through to handover.

  • 15% tax rate — a single attractive rate, with no double taxation (43+ treaties signed).

  • No property tax and no council tax.

  • No inheritance tax.

Why Invest in Mauritius

A Safe & Profitable Investment

Why Invest
in Mauritius

If you are looking for safe and profitable investments, or planning for retirement while building a legacy to pass on to your loved ones, real estate investment in Mauritius is a highly suitable option. Compared with Europe, it carries fewer risks and is less affected by economic fluctuations. Real estate also benefits from relative stability in the face of short-term challenges affecting other sectors — making it a more secure choice for international investors.

Size & Climate

1,865 km² — 65 km long and 48 km wide. A mild tropical climate year-round, with temperatures ranging from 16°C to 34°C.

Demographics

1.3 million inhabitants. A blend of French, British, Chinese, and Indian cultures. French is widely spoken in everyday life.

Healthcare

Free public healthcare and a high-quality private sector. Many doctors are trained in Europe, and private clinics are well equipped.

Investing in Mauritius
Pourquoi perdre de l'argent en France

International tax environment

A more intelligent place
to live and invest

Mauritius offers far more than an exceptional lifestyle. It is also a stable and internationally connected jurisdiction where investors, entrepreneurs, and globally mobile families can structure their assets in a clear, efficient, and secure environment. With a recognized legal framework, strong investor protections, and an attractive tax system, Mauritius stands out as a strategic base for international living and long-term wealth planning.

No exchange controls

International transfers, cross-border transactions, and capital movements can be handled with a high degree of flexibility.

Strong legal protection for investors

Mauritius offers a stable legal framework and a secure environment for holding international assets and real estate.

Extensive double taxation treaty network

Mauritius has signed numerous international tax treaties, supporting efficient structuring for globally active investors and families.

Attractive business and investment ecosystem

Freeport activities, international business structures, and investor-friendly policies make Mauritius appealing for entrepreneurs as well as private investors.

Acheter une villa de luxe à Maurice

Prestige Real Estate

Buying a Luxury Villa
in Mauritius

The Mauritian government has made it easier to obtain development permits in order to encourage foreign investment. A wide range of new developments, from entry-level opportunities to the highest-end residences, opens the door to a stable, secure, and tax-efficient real estate market.

Les 6 programmes d'investissement – Île Maurice

Legal framework

The 6 real estate
investment schemes

The Mauritian government has established six specific schemes to regulate and facilitate foreign real estate investment. Each one is built around precise criteria — surface area, investment amount, and intended use — to offer the framework best suited to your project.

PDS

Property Development Scheme

The flagship scheme that brought together the former IRS and RES frameworks. Access to permanent residency starts from a USD 375,000 investment. Villas, apartments, and serviced plots within secure residential developments.

IRS

Integrated Resort Scheme

Luxury residences integrated into resort-style developments with five-star services. Permanent residency is included once the required investment threshold is reached.

RES

Real Estate Scheme

A scheme designed for smaller upscale residential developments on more compact plots. Ideal for investors looking for an exclusive residential setting.

IHS

Integrated Hotel Scheme

Purchase of residential units within hotel-managed developments. Owners may place the property into rental management through the hotel operator.

R+2

Co-owned apartment

A co-ownership apartment building with at least two floors. Accessible from USD 100,000, this framework is well suited to a first purchase or a rental investment.

Smart City

Smart City Scheme

Integrated smart cities combining offices, retail, residences, and leisure facilities. A complete, modern, and connected living environment designed for expatriates and entrepreneurs.

Investing Abroad – Mauritius

International Diversification

Investing
Abroad

Investing abroad offers many advantages: expanding your international presence, gaining access to new markets, and benefiting from more favorable economic conditions. By diversifying your activities, you reduce your dependence on a single market and position yourself as a global investor.

Diversify your assets outside Europe to reduce the risks associated with relying on a single market.

Attractive tax frameworks, lower costs, and a protective legal environment for foreign investors.

Benefit from the Mauritian tax environment while maintaining your business activities in France or elsewhere in Europe.