Real Estate Mauritius · Westimmo
Mauritius Property Schemes :
PDS, IRS, RES, G+2, Smart City & IHS
The complete guide for foreign investors — understand each approved EDB scheme, residency permit conditions and tax advantages. No agency fees.
A clear regulatory framework,
six pathways to ownership
Foreign nationals wishing to purchase residential property in Mauritius must invest through one of six government-approved schemes, each regulated by the Economic Development Board (EDB).
Each programme defines specific eligibility criteria — minimum land area, investment threshold, property types and access to a residence permit. Understanding these schemes is the essential first step of any property project in Mauritius.
Working in partnership with every developer and promoter on the island, Westimmo guides you through your acquisition — whether off-plan or resale — with comprehensive local expertise and full transparency on administrative and tax procedures.
No agency fees — Westimmo is remunerated directly by developers. Your acquisition comes at no additional commission cost.
The 6 property programmes
open to foreign investors
Every scheme is approved and regulated by the Economic Development Board (EDB) of Mauritius. Westimmo guides you to the programme that best fits your profile — at no agency fee.
EDB Update — 13 December 2024: For all purchases under IRS, RES, IHS, PDS or Smart City schemes, non-citizens must now transfer 85% of the purchase price in Mauritian rupees (MUR) to the developer, with the remaining 15% payable in hard currency (USD/EUR) or MUR. For properties exceeding USD 750,000, the first USD 750,000 must be funded entirely from personal funds transferred from abroad. Source: EDB Mauritius official.
Property Development Scheme
Since May 2015 · Officially replaces IRS & RES for all new developments
The reference scheme for all new residential developments in Mauritius. Mandatory social mix: 25% of units sold to Mauritian citizens. Minimum 6 high-end units with integrated commercial and leisure facilities.
Integrated Resort Scheme
Since 2001 · Available on resale only (projects built before 2015)
Mauritius' first property scheme, designed for large luxury estates. Still active for resale acquisitions within existing developments. Villas and apartments in integrated resorts with golf, spa and marina.
Real Estate Scheme
Since 2007 · Available on resale only (projects built before 2015)
A mid-scale counterpart to the IRS for more compact developments. Available on resale within existing projects. Upmarket villas, apartments, penthouses and townhouses. No minimum purchase price.
Ground + 2 Apartment Scheme
Since December 2016 · Prior EDB approval required
Allows non-citizens to purchase apartments in buildings with at least two floors above ground level. Studios, apartments or penthouses. Beachfront apartments are excluded from this scheme.
Smart City Scheme
Since 2015 · Tax incentives removed for projects approved after June 2025
Mixed-use smart cities built around the "work, live & play" concept. Technology-driven, sustainable and high-quality infrastructure. Key projects: Moka, Beau Plan, Côte d'Or, Mon Trésor, Cap Marina.
Invest Hotel Scheme
Hotel investment · Existing or new hotel developments
Acquisition of hotel units (rooms, suites, villas) within EDB-approved resort complexes. Personal use up to 45 days per year. Rental income generated through hotel operations for the remainder.
2025-2026 National Budget — effective 1 July 2026: Registration duties and land transfer tax for non-citizens will increase from 5% to 10% across all EDB-approved schemes (PDS, IRS, RES, Smart City, IHS, G+2). Acquisitions completed before this date still benefit from the current 5% rate. Contact us to optimise the timing of your investment.
Sources: Economic Development Board (EDB) Mauritius — edbmauritius.org · National Budget 2025-2026 · Financial Act 2025
One of the world's most competitive
tax environments for foreign investors
Mauritius combines low tax rates, zero wealth and property taxes, and double taxation treaties with over 45 countries — a stable, OECD-compliant fiscal framework.
Flat income tax rate
Applied to all income streams: rental, professional and corporate. Progressive scale of 0% to 20% for individuals since 2023 — capped at 15% for corporate income. VAT is also set at 15%.
Annual property taxes
No property tax. No council tax. No wealth tax. No capital gains tax on resale for individuals. Confirmed by the Finance Act 2025 — a capital gains tax was announced but not enacted.
Inheritance tax
No inheritance tax in Mauritius. Real estate assets are transferred to heirs without local taxation. Note: inheritance tax may still apply in your country of fiscal residence.
Double Taxation Avoidance Agreements (DTAA)
Mauritius has signed tax treaties with over 45 countries, including the UK, France, Germany, India and South Africa. Under these agreements, rental income and capital gains from Mauritian property are taxable only in Mauritius. A tax credit is granted in the investor's home country to prevent double taxation. Mauritius-based assets may also be excluded from wealth tax calculations where the relevant treaty applies.
Important — 2025-2026 Budget: The land transfer tax on resale will rise from 5% to 10% for non-citizens effective 1 July 2026. However, capital gains tax on property remains not enacted despite budget announcements — confirmed by the Finance Act 2025. Completing your acquisition before July 2026 secures the current 5% rate.
Sources: Mauritius Revenue Authority (MRA) · Finance Act 2025 · EDB Mauritius · National Budget 2025-2026 · DTAA network — mof.govmu.org
Live, invest and work in Mauritius:
all available permits for 2025-2026
All applications are processed through the EDB's NELS platform (National Electronic Licensing System). As of 1 December 2025, a non-refundable application fee of USD 50 applies to all permit requests.
OP Investor
10 years · RenewableFor foreign nationals creating and managing a company in Mauritius. Two options available since 2025 based on project size. Family reunification included (spouse + children).
OP Professional (ProPass / Expert Pass)
10 years · RenewableFor foreign employees recruited by a Mauritius-based company. Two salary tiers introduced in 2025.
OP Self-Employed
10 years · RenewableFor freelancers, consultants, coaches and sole traders. Service activities only. Registration with the Registrar of Companies is mandatory.
Residence Permit by Property Investment
Valid while ownedThe most sought-after route for foreign investors. Valid for as long as the property is held. No separate work permit required to invest and work in Mauritius.
Retired Non-Citizen Permit
5 years · RenewableFor non-citizens wishing to retire in Mauritius. Conditions updated by the Finance Act 2025. Applications submitted via the NELS / EDB platform.
Dependent Permit
Duration of main holderFor the spouse, dependent children and parents of an OP or RP holder. No additional investment required.
Premium Visa
Long-stay visa for those not working on the local market. Ideal for remote workers, freelancers with foreign income and digital nomads. Free of charge. Apply online at edbmauritius.org.
Tourist Visa
Visa-free entry to discover Mauritius before relocating. Extendable at the Passport and Immigration Office (PIO). No professional activity permitted.
Permanent Residence Permit (PRP) — 20 years
Available after 5 years of a valid permit (OP or RP) — the minimum period was extended from 3 to 5 years by the 2025-2026 Budget. Strengthened criteria: investor ≥ MUR 75M cumulative turnover over 5 years · professional ≥ MUR 400,000/month for 5 years. Valid for 20 renewable years. No separate work permit required.
Westimmo guides you through every step of your permit application — from profile assessment to submission on the EDB's NELS platform. No agency fees.
Sources: EDB Mauritius — edbmauritius.org · residency.mu · Finance Act 2025 · National Budget 2025-2026 · Passport and Immigration Office (PIO)
Your investment in Mauritius
in 4 steps with Westimmo
End-to-end guidance from profile assessment to property management — with every developer on the island, at no agency fee.
Profile assessment
We evaluate your personal, tax and financial situation to identify the scheme and property type best suited to your objectives.
Property selection
We present a carefully curated selection of developments and properties matching your strategy, drawn from our network of developer partners.
Legal & administrative support
We guide you through all mandatory procedures: EDB application, notary coordination, and full compliance with the payment rules in force since December 2024.
Ongoing management & optimisation
After completion, we oversee your investment — rental management, tax optimisation and long-term support throughout your ownership.
Your questions about property investment
in Mauritius — answered
All answers are based on official EDB regulations, the Finance Act 2025 and the National Budget 2025-2026.
Sources: EDB Mauritius · Finance Act 2025 · National Budget 2025-2026 · DTAA network — mof.govmu.org
Let's discuss your property investment project in Mauritius
Our team is available to answer all your questions about property schemes, residence permits and available opportunities. Full legal and tax support included.
No agency fees for the buyer — Westimmo is remunerated exclusively by developer partners. You benefit from full end-to-end support at no additional cost.
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