Real Estate Schemes in Mauritius:
PDS, IRS, RES, R+2, Smart City & IHS
A complete guide for foreign investors — understand property acquisition schemes, residency conditions, and tax advantages. No agency fees.
A clear regulatory framework,
six paths to property ownership
To buy property in Mauritius, a foreign investor must qualify under one of the six official schemes defined by the Mauritian government.
Each scheme has its own criteria: land size, minimum investment amount, eligible property type, and access to a residence permit. Understanding these schemes is the essential first step in any real estate project in Mauritius.
Working with developers and builders across the island, Westimmo guides you through your acquisition — whether new or resale — with complete local expertise and full transparency on administrative and tax procedures.
No agency fee — Westimmo is paid by developers. Your purchase does not include any additional commission on your side.
The 6 property schemes
open to foreign investors
Each scheme is approved and regulated by the Economic Development Board (EDB) of Mauritius. Westimmo guides you toward the program best suited to your profile — with no agency fee.
EDB update: For any purchase under IRS, RES, IHS, PDS, or Smart City, non-citizens must now transfer 85% of the price in Mauritian rupees to the developer, with the remaining 15% in a major foreign currency (USD/EUR) or MUR. For properties above USD 750,000, the first USD 750,000 must mandatorily come from personal funds transferred from abroad. Source: official EDB Mauritius.
Property Development Scheme
Since May 2015 · Officially replaces IRS & RES for all new projects
The benchmark scheme for all new residential developments in Mauritius. Mandatory social mix: 25% of units must be sold to Mauritian citizens. Minimum of 6 high-end units with integrated commercial and leisure spaces.
Integrated Resort Scheme
Since 2001 · Available on resale only (projects approved before 2015)
Mauritius’ first scheme for large luxury estates. Still active for resale acquisitions in existing developments. Villas and apartments in integrated resorts with golf, spa, and marina facilities.
Real Estate Scheme
Since 2007 · Available on resale only (projects approved before 2015)
A mid-size version of IRS for more compact developments. Available on resale in existing projects. High-end villas, apartments, penthouses, and townhouses. No minimum purchase amount.
Ground + 2 Apartments
Since December 2016 · Prior EDB approval required
Allows non-citizens to acquire apartments in buildings with at least 2 floors above the ground floor. Studio, apartment, or penthouse. Seafront apartments are excluded from the scheme.
Smart City Scheme
Since 2015 · Tax incentives removed for projects approved after June 2025
Mixed-use smart cities built around a “work, live & play” concept. Technology, sustainability, and quality infrastructure. Projects include Moka, Beau Plan, Côte d'Or, Mon Trésor, and Cap Marina.
Invest Hotel Scheme
Hotel investment · Existing or under-development hotels
Acquisition of hotel units (room, suite, villa) in EDB-approved hospitality complexes. Personal use allowed up to 45 days per year. Rental income is generated through hotel operations for the rest of the time.
2025–2026 Budget — applicable from July 1, 2026: Registration duty and land transfer tax for non-citizens increase from 5% to 10% across all schemes (PDS, IRS, RES, Smart City, IHS, G+2). Acquisitions completed before that date still benefit from the current 5% rate. Contact us to optimize the timing of your investment.
Sources: Economic Development Board (EDB) Mauritius — edbmauritius.org · National Budget 2025–2026 · Finance Act 2025
One of the world’s most attractive tax frameworks
for foreign investors
Mauritius combines low tax rates, no wealth-related taxes, and a double taxation treaty with France. A stable tax environment recognized by the OECD.
Single income tax rate
A flat tax rate applicable to all income: rental income, professional income, and corporate income. Since 2023, individuals have been subject to a progressive system from 0% to 20% — while corporate income remains capped at 15%. VAT is also set at 15%.
Annual property taxes
No land tax. No housing tax. No wealth tax (no local real estate wealth tax equivalent). No capital gains tax on real estate resale for individuals. Confirmed by the Finance Act 2025.
Inheritance tax
No inheritance tax in Mauritius. Real estate assets can be passed on to heirs without local taxation. Please note: French inheritance rules may still apply to French tax residents.
France–Mauritius double taxation treaty
Signed on December 11, 1980, and amended in 2011. Real estate income and capital gains generated by a property located in Mauritius are taxable only in Mauritius (Articles 6 and 13). A tax credit is granted in France to avoid double taxation. Mauritian assets are excluded from the French real estate wealth tax calculation if tax residency is effectively transferred to Mauritius (Article 22). Mauritius has signed similar treaties with more than 45 countries.
Please note — 2025–2026 Budget: The tax on real estate transfers upon resale increases from 5% to 10% for non-citizens starting July 1, 2026. However, capital gains tax on real estate has still not been introduced despite the budget announcements — as confirmed by the Finance Act 2025. Investing before July 2026 allows you to benefit from the current 5% rate.
Sources: Mauritius Revenue Authority (MRA) · Finance Act 2025 · France–Mauritius Tax Treaty 1980 (amended 2011) · EDB Mauritius · National Budget 2025–2026
Live, invest, and work in Mauritius:
all available permits in 2025–2026
All applications are processed through the EDB’s NELS platform (Economic Development Board). Since December 1, 2025, a USD 50 processing fee applies to every permit application.
Investor OP
10 years · RenewableFor setting up and running a company in Mauritius. Two options apply since 2025 depending on the size of the project. Family reunification included (spouse + children).
Professional OP (ProPass / Expert Pass)
10 years · RenewableFor foreign employees hired by a Mauritian company. Two salary thresholds apply since 2025.
Self-Employed OP
10 years · RenewableFor freelancers, consultants, coaches, and sole entrepreneurs. Service activities only. Registration with the Registrar of Companies is mandatory.
Residence permit through property investment
Duration: ownership periodThe most sought-after option among foreign investors. Valid as long as the property is owned. Work permit exemption to invest and work in Mauritius.
Retired Non-Citizen Permit
5 years · RenewableFor non-citizens wishing to retire in Mauritius. Conditions updated under the Finance Act 2025.
Dependent Permit
Same duration as the main holderFor the spouse, dependent children, and parents of an OP or RP holder. No additional investment required.
Premium Visa
Long-term stay without participating in the local labor market. Ideal for remote workers, freelancers with foreign-source income, and digital nomads. Free of charge.
Tourist Visa
Visa-free entry to discover Mauritius before relocating. Extendable through the Passport and Immigration Office (PIO). No professional activity allowed.
Permanent Residence Permit (PRP) — 20 years
Accessible after 5 years of holding a valid permit (OP or RP) — the waiting period was increased from 3 to 5 years under the 2025–2026 Budget. Stricter criteria now apply: investor ≥ MUR 75M cumulative turnover over 5 years · professional ≥ MUR 400,000/month for 5 years. Valid for 20 years, renewable. No separate work permit required.
Westimmo supports you through every permit application step — from profile assessment to filing your application on the EDB’s NELS platform. No agency fee.
Sources: EDB Mauritius — edbmauritius.org · residency.mu · Finance Act 2025 · National Budget 2025–2026 · Passport and Immigration Office (PIO)