{"id":252288,"date":"2022-09-08T10:39:46","date_gmt":"2022-09-08T09:39:46","guid":{"rendered":"https:\/\/real-estate-mauritius.mu\/pds-irs-res-r2-smartcity-how-to-buy-mauritius\/"},"modified":"2026-04-15T09:59:40","modified_gmt":"2026-04-15T08:59:40","slug":"pds-irs-res-r2-smartcity-how-to-buy-mauritius","status":"publish","type":"page","link":"https:\/\/real-estate-mauritius.mu\/en\/pds-irs-res-r2-smartcity-how-to-buy-mauritius\/","title":{"rendered":"Understanding projects"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"252288\" class=\"elementor elementor-252288 elementor-237027\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3daedf1 e-con-full e-flex e-con e-parent\" data-id=\"3daedf1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0ecee95 elementor-widget elementor-widget-html\" data-id=\"0ecee95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!DOCTYPE html>\n<html lang=\"en\">\n<head>\n<meta charset=\"UTF-8\">\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Playfair+Display:ital,wght@0,400;0,600;1,400&family=Inter:wght@300;400;500&display=swap\" rel=\"stylesheet\">\n<style>\n.rem-b1 *{box-sizing:border-box;margin:0;padding:0;}\n.rem-b1{font-family:\"Inter\",sans-serif;font-weight:300;}\n.rem-b1 .hero{\n  background:\n    linear-gradient(rgba(29,29,29,0.68), rgba(29,29,29,0.68)),\n    url(\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-4.jpg\") center\/cover no-repeat;\n  padding:100px 40px 88px;\n  text-align:center;\n  border-bottom:3px solid #c9a96e;\n}\n.rem-b1 .eyebrow{\n  font-size:11px;font-weight:400;letter-spacing:4px;\n  text-transform:uppercase;color:#c9a96e;\n  margin-bottom:24px;display:block;\n}\n.rem-b1 .hero h1{\n  font-family:\"Playfair Display\",serif;\n  font-size:58px;font-weight:400;\n  color:#fff;line-height:1.12;margin-bottom:20px;\n}\n.rem-b1 .hero h1 em{font-style:italic;color:#c9a96e;}\n.rem-b1 .hero-sub{\n  font-size:16px;font-weight:300;\n  color:rgba(255,255,255,0.78);\n  max-width:600px;margin:0 auto 32px;line-height:1.8;\n}\n.rem-b1 .tags{\n  display:flex;flex-wrap:wrap;justify-content:center;\n  gap:8px;margin-bottom:44px;\n}\n.rem-b1 .tag{\n  font-size:9px;font-weight:500;letter-spacing:2.5px;\n  text-transform:uppercase;color:rgba(255,255,255,0.95);\n  border:1px solid rgba(201,169,110,0.7);\n  padding:6px 14px;\n  background:rgba(0,0,0,0.45);\n  transition:all .2s;cursor:default;\n}\n.rem-b1 .tag:hover{color:#c9a96e;border-color:rgba(201,169,110,0.7);background:rgba(201,169,110,0.06);}\n.rem-b1 .ctas{\n  display:flex;gap:14px;justify-content:center;flex-wrap:wrap;\n}\n.rem-b1 .btn-primary,\n.rem-b1 .btn-wa,\n.rem-b1 .btn-gold{\n  display:inline-flex;align-items:center;justify-content:center;gap:8px;\n  padding:14px 30px;\n  font-family:\"Inter\",sans-serif;font-size:12px;font-weight:400;\n  letter-spacing:1.5px;text-transform:uppercase;\n  cursor:pointer;text-decoration:none;\n  transition:background .2s,color .2s,border-color .2s;\n  border-radius:999px;\n}\n.rem-b1 .btn-primary{background:#156e83;color:#fff;border:none;}\n.rem-b1 .btn-primary:hover{background:#0f5266;}\n.rem-b1 .btn-wa{background:#25d366;color:#fff;border:none;}\n.rem-b1 .btn-wa:hover{background:#1da851;}\n.rem-b1 .btn-gold{background:transparent;color:#c9a96e;border:1px solid #c9a96e;}\n.rem-b1 .btn-gold:hover{background:#c9a96e;color:#1d1d1d;}\n@media(max-width:1024px){\n  .rem-b1 .hero{padding:80px 30px 72px;}\n  .rem-b1 .hero h1{font-size:44px;}\n}\n@media(max-width:767px){\n  .rem-b1 .hero{padding:64px 24px 56px;}\n  .rem-b1 .hero h1{font-size:34px;}\n  .rem-b1 .hero-sub{font-size:14.5px;}\n  .rem-b1 .ctas{flex-direction:column;align-items:center;}\n  .rem-b1 .btn-primary,.rem-b1 .btn-wa,.rem-b1 .btn-gold{width:100%;max-width:300px;padding:16px 20px;}\n}\n@media(max-width:479px){\n  .rem-b1 .hero h1{font-size:28px;}\n  .rem-b1 .eyebrow{font-size:10px;letter-spacing:2.5px;}\n}\n@media(min-width:1440px){\n  .rem-b1 .hero{padding:120px 80px 104px;}\n  .rem-b1 .hero h1{font-size:68px;}\n}\n<\/style>\n<\/head>\n<body>\n<div class=\"rem-b1\" itemscope itemtype=\"https:\/\/schema.org\/Service\">\n  <section class=\"hero\">\n    <span class=\"eyebrow\">Real Estate Mauritius \u00b7 Westimmo<\/span>\n    <h1 itemprop=\"name\">Real Estate Schemes in Mauritius:<br><em>PDS, IRS, RES, R+2, Smart City &amp; IHS<\/em><\/h1>\n    <p class=\"hero-sub\" itemprop=\"description\">A complete guide for foreign investors \u2014 understand property acquisition schemes, residency conditions, and tax advantages. No agency fees.<\/p>\n    <div class=\"tags\">\n      <span class=\"tag\">PDS<\/span>\n      <span class=\"tag\">IRS<\/span>\n      <span class=\"tag\">RES<\/span>\n      <span class=\"tag\">R+2<\/span>\n      <span class=\"tag\">Smart City<\/span>\n      <span class=\"tag\">IHS<\/span>\n    <\/div>\n    <div class=\"ctas\">\n      <a href=\"https:\/\/real-estate-mauritius.mu\/agence-immobiliere-ile-maurice-contact\/\" class=\"btn-primary\">Contact Us<\/a>\n      <a href=\"https:\/\/wa.me\/23054834666?text=Bonjour%20Franck%2C%20J%27aimerais%20en%20savoir%20plus%20sur%20les%20diff%C3%A9rents%20sch%C3%A9mas%20immobiliers%20%C3%A0%20l%27%C3%AEle%20Maurice\" class=\"btn-wa\" target=\"_blank\" rel=\"noopener\">\n        <svg viewBox=\"0 0 24 24\" style=\"width:14px;height:14px;fill:#fff;flex-shrink:0;\"><path d=\"M17.472 14.382c-.297-.149-1.758-.867-2.03-.967-.273-.099-.471-.148-.67.15-.197.297-.767.966-.94 1.164-.173.199-.347.223-.644.075-.297-.15-1.255-.463-2.39-1.475-.883-.788-1.48-1.761-1.653-2.059-.173-.297-.018-.458.13-.606.134-.133.298-.347.446-.52.149-.174.198-.298.298-.497.099-.198.05-.371-.025-.52-.075-.149-.669-1.612-.916-2.207-.242-.579-.487-.5-.669-.51-.173-.008-.371-.01-.57-.01-.198 0-.52.074-.792.372-.272.297-1.04 1.016-1.04 2.479 0 1.462 1.065 2.875 1.213 3.074.149.198 2.096 3.2 5.077 4.487.709.306 1.262.489 1.694.625.712.227 1.36.195 1.871.118.571-.085 1.758-.719 2.006-1.413.248-.694.248-1.289.173-1.413-.074-.124-.272-.198-.57-.347m-5.421 7.403h-.004a9.87 9.87 0 01-5.031-1.378l-.361-.214-3.741.982.998-3.648-.235-.374a9.86 9.86 0 01-1.51-5.26c.001-5.45 4.436-9.884 9.888-9.884 2.64 0 5.122 1.03 6.988 2.898a9.825 9.825 0 012.893 6.994c-.003 5.45-4.437 9.884-9.885 9.884m8.413-18.297A11.815 11.815 0 0012.05 0C5.495 0 .16 5.335.157 11.892c0 2.096.547 4.142 1.588 5.945L.057 24l6.305-1.654a11.882 11.882 0 005.683 1.448h.005c6.554 0 11.89-5.335 11.893-11.893a11.821 11.821 0 00-3.48-8.413z\"\/><\/svg>\n        WhatsApp\n      <\/a>\n      <a href=\"https:\/\/real-estate-mauritius.mu\/acheter-investir-ile-maurice\/\" class=\"btn-gold\" target=\"_blank\" rel=\"noopener\">View Available Properties<\/a>\n    <\/div>\n  <\/section>\n<\/div>\n<\/body>\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b3210d7 e-con-full e-flex e-con e-parent\" data-id=\"b3210d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5bd67ab elementor-widget elementor-widget-html\" data-id=\"5bd67ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Playfair+Display:ital,wght@0,600;0,700;1,400&family=Inter:wght@300;400;500&display=swap');\n*{margin:0;padding:0;box-sizing:border-box;}\n.rem-intro{background:#ffffff;padding:90px 60px;font-family:'Inter',sans-serif;}\n.rem-intro__inner{max-width:1200px;margin:0 auto;display:grid;grid-template-columns:1fr 1px 1fr;gap:0 60px;align-items:start;}\n.rem-intro__divider{background:linear-gradient(to bottom,transparent,#e0e0e0 20%,#e0e0e0 80%,transparent);align-self:stretch;}\n.rem-sep{display:flex;align-items:center;gap:10px;margin-bottom:24px;}\n.rem-sep__line{flex:1;height:1px;background:#156e83;opacity:0.3;}\n.rem-sep__dot{width:5px;height:5px;border-radius:50%;background:#156e83;flex-shrink:0;}\n.rem-intro__overtitle{font-size:9px;font-weight:500;letter-spacing:4px;text-transform:uppercase;color:#156e83;margin-bottom:18px;display:block;}\n.rem-intro__left h2{font-family:'Playfair Display',serif;font-size:clamp(24px,3vw,36px);font-weight:700;color:#1d1d1d;line-height:1.25;margin-bottom:24px;}\n.rem-intro__left h2 em{font-style:italic;color:#156e83;}\n.rem-intro__lead{font-size:15.5px;font-weight:400;color:#333333;line-height:1.8;margin-bottom:18px;border-left:2px solid #c9a96e;padding-left:18px;}\n.rem-intro__body{font-size:14px;font-weight:300;color:#6d6d6d;line-height:1.85;margin-bottom:14px;}\n.rem-intro__highlight{display:flex;align-items:center;gap:12px;background:#f2f2f2;padding:16px 20px;margin-top:28px;}\n.rem-intro__highlight svg{width:20px;height:20px;color:#156e83;flex-shrink:0;}\n.rem-intro__highlight p{font-size:13px;font-weight:400;color:#333333;line-height:1.6;}\n.rem-intro__highlight strong{font-weight:500;color:#1d1d1d;}\n.rem-intro__stats-title{font-size:9px;font-weight:500;letter-spacing:4px;text-transform:uppercase;color:#c9a96e;margin-bottom:18px;display:block;}\n.rem-stat{padding:28px 0;border-bottom:0.5px solid #f2f2f2;display:grid;grid-template-columns:auto 1fr;gap:0 24px;align-items:center;}\n.rem-stat:last-child{border-bottom:none;}\n.rem-stat__num{font-family:'Playfair Display',serif;font-size:clamp(36px,4vw,52px);font-weight:700;line-height:1;color:#156e83;min-width:110px;text-align:right;}\n.rem-stat__num--gold{color:#c9a96e;}\n.rem-stat__label{font-size:13px;font-weight:500;color:#1d1d1d;margin-bottom:4px;line-height:1.3;}\n.rem-stat__sub{font-size:12px;font-weight:300;color:#6d6d6d;line-height:1.5;}\n.rem-intro__schemas-list{margin-top:32px;display:grid;grid-template-columns:1fr 1fr;gap:8px;}\n.rem-intro__schema-item{display:flex;align-items:center;gap:8px;font-size:12px;font-weight:300;color:#333333;}\n.rem-intro__schema-item::before{content:'';width:18px;height:1px;background:#156e83;opacity:0.5;flex-shrink:0;}\n\n@media(max-width:1024px){.rem-intro{padding:70px 40px;}.rem-intro__inner{grid-template-columns:1fr;gap:48px 0;}.rem-intro__divider{display:none;}.rem-stat__num{font-size:42px;min-width:90px;}}\n@media(max-width:768px){.rem-intro{padding:56px 24px;}.rem-intro__schemas-list{grid-template-columns:1fr;}}\n@media(max-width:480px){.rem-intro{padding:44px 18px;}.rem-stat{grid-template-columns:1fr;gap:6px 0;}.rem-stat__num{text-align:left;font-size:38px;}.rem-intro__highlight{flex-direction:column;align-items:flex-start;gap:8px;}}\n@media(max-width:320px){.rem-stat__num{font-size:32px;}.rem-intro__left h2{font-size:22px;}}\n<\/style><section class=\"rem-intro\" id=\"rem-schemas\"><div class=\"rem-intro__inner\"><div class=\"rem-intro__left\"><span class=\"rem-intro__overtitle\">Investing in Mauritius<\/span><div class=\"rem-sep\"><div class=\"rem-sep__line\"><\/div><div class=\"rem-sep__dot\"><\/div><div class=\"rem-sep__line\"><\/div><\/div><h2>A clear regulatory framework,<br><em>six paths to property ownership<\/em><\/h2><p class=\"rem-intro__lead\">To buy property in Mauritius, a foreign investor must qualify under one of the six official schemes defined by the Mauritian government.<\/p><p class=\"rem-intro__body\">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.<\/p><p class=\"rem-intro__body\">Working with developers and builders across the island, Westimmo guides you through your acquisition \u2014 whether new or resale \u2014 with complete local expertise and full transparency on administrative and tax procedures.<\/p><div class=\"rem-intro__highlight\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M9 12l2 2 4-4m6 2a9 9 0 1 1-18 0 9 9 0 0 1 18 0z\"\/><\/svg><p><strong>No agency fee<\/strong> \u2014 Westimmo is paid by developers. Your purchase does not include any additional commission on your side.<\/p><\/div><div class=\"rem-intro__schemas-list\"><span class=\"rem-intro__schema-item\">PDS \u2014 Property Development Scheme<\/span><span class=\"rem-intro__schema-item\">IRS \u2014 Integrated Resort Scheme<\/span><span class=\"rem-intro__schema-item\">RES \u2014 Real Estate Scheme<\/span><span class=\"rem-intro__schema-item\">G+2 \u2014 Apartment building<\/span><span class=\"rem-intro__schema-item\">Smart City Scheme<\/span><span class=\"rem-intro__schema-item\">IHS \u2014 Invest Hotel Scheme<\/span><\/div><\/div><div class=\"rem-intro__divider\" aria-hidden=\"true\"><\/div><div class=\"rem-intro__right\"><span class=\"rem-intro__stats-title\">Key figures at a glance<\/span><div class=\"rem-stat\"><div class=\"rem-stat__num\">375<span style=\"font-size:0.45em;font-weight:400;\"> K$<\/span><\/div><div class=\"rem-stat__text\"><div class=\"rem-stat__label\">Minimum investment for a permanent residence permit<\/div><div class=\"rem-stat__sub\">Valid for the investor and their family (PDS, IRS, RES)<\/div><\/div><\/div><div class=\"rem-stat\"><div class=\"rem-stat__num rem-stat__num--gold\">15<span style=\"font-size:0.45em;font-weight:400;\">%<\/span><\/div><div class=\"rem-stat__text\"><div class=\"rem-stat__label\">Flat income tax rate<\/div><div class=\"rem-stat__sub\">No property tax, no housing tax, and no capital gains tax<\/div><\/div><\/div><div class=\"rem-stat\"><div class=\"rem-stat__num\">6<\/div><div class=\"rem-stat__text\"><div class=\"rem-stat__label\">Official property ownership schemes<\/div><div class=\"rem-stat__sub\">For non-citizen foreign buyers, with or without a residence permit<\/div><\/div><\/div><div class=\"rem-stat\"><div class=\"rem-stat__num rem-stat__num--gold\">0<span style=\"font-size:0.45em;font-weight:400;\"> \u20ac<\/span><\/div><div class=\"rem-stat__text\"><div class=\"rem-stat__label\">Agency fee for the buyer<\/div><div class=\"rem-stat__sub\">Westimmo is paid exclusively by partner developers<\/div><\/div><\/div><\/div><\/div><\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2b18e18 e-con-full e-flex e-con e-parent\" data-id=\"2b18e18\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e97b67f elementor-widget elementor-widget-html\" data-id=\"e97b67f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Playfair+Display:ital,wght@0,600;0,700;1,400&family=Inter:wght@300;400;500&display=swap');\n*{margin:0;padding:0;box-sizing:border-box;}\n\n.rem-schemas{background:#f2f2f2;padding:90px 60px;font-family:'Inter',sans-serif;}\n.rem-schemas__inner{max-width:1200px;margin:0 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.rem-schema-card__sep{width:48px;}\n.rem-schema-card__desc{font-size:13px;font-weight:300;color:#6d6d6d;line-height:1.75;flex:1;margin-bottom:18px;}\n.rem-schema-card__conds{display:flex;flex-direction:column;gap:7px;margin-bottom:18px;}\n.rem-schema-card__cond{display:flex;align-items:flex-start;gap:8px;font-size:11.5px;font-weight:300;color:#333;line-height:1.5;}\n.rem-schema-card__cond svg{width:13px;height:13px;flex-shrink:0;margin-top:2px;color:#156e83;opacity:0.7;}\n.rem-schema-card__pill{display:inline-flex;align-items:center;gap:5px;font-size:10px;font-weight:500;padding:6px 11px;border-radius:1px;margin-top:auto;line-height:1.3;}\n.pill--blue{color:#156e83;background:rgba(21,110,131,0.07);border:0.5px solid rgba(21,110,131,0.2);}\n.pill--gold{color:#8a6a2a;background:rgba(201,169,110,0.10);border:0.5px solid rgba(201,169,110,0.25);}\n.pill--grey{color:#555;background:rgba(109,109,109,0.06);border:0.5px solid rgba(109,109,109,0.18);}\n.rem-schema-card__pill svg{width:11px;height:11px;flex-shrink:0;}\n\n.rem-schemas__tax-notice{margin-top:20px;display:flex;align-items:flex-start;gap:12px;background:#fff;border-left:3px solid #b80d2d;padding:16px 20px;}\n.rem-schemas__tax-notice svg{width:18px;height:18px;color:#b80d2d;flex-shrink:0;margin-top:2px;}\n.rem-schemas__tax-notice p{font-size:12.5px;font-weight:300;color:#333;line-height:1.6;}\n.rem-schemas__tax-notice strong{font-weight:500;color:#1d1d1d;}\n.rem-schemas__source{margin-top:12px;font-size:10px;font-weight:300;color:#6d6d6d;text-align:right;font-style:italic;}\n\n@media(max-width:1024px){.rem-schemas{padding:70px 40px;}.rem-schemas__grid{grid-template-columns:repeat(2,1fr);}}\n@media(max-width:768px){.rem-schemas{padding:56px 24px;}.rem-schemas__grid{grid-template-columns:1fr;}.rem-schema-card{padding:28px 22px 24px;}}\n@media(max-width:480px){.rem-schemas{padding:44px 18px;}.rem-schema-card__num{font-size:42px;}}\n@media(max-width:320px){.rem-schema-card{padding:22px 16px 20px;}.rem-schema-card h3{font-size:15px;}}\n<\/style><section class=\"rem-schemas\"><div class=\"rem-schemas__inner\"><header class=\"rem-schemas__header\"><span class=\"rem-schemas__overtitle\">Official EDB Schemes \u00b7 Updated 2025<\/span><div class=\"rem-sep\"><div class=\"rem-sep__line\"><\/div><div class=\"rem-sep__dot\"><\/div><div class=\"rem-sep__line\"><\/div><\/div><h2>The 6 property schemes<br>open to foreign investors<\/h2><p>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 \u2014 with no agency fee.<\/p><\/header><div class=\"rem-schemas__alert\" role=\"note\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><path d=\"M12 8v4m0 4h.01\"\/><\/svg><p><strong>EDB update:<\/strong> For any purchase under IRS, RES, IHS, PDS, or Smart City, non-citizens must now transfer <strong>85% of the price in Mauritian rupees<\/strong> 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.<\/p><\/div><div class=\"rem-schemas__grid\"><article class=\"rem-schema-card\"><div class=\"rem-schema-card__topbar\"><\/div><span class=\"rem-schema-card__num\" aria-hidden=\"true\">01<\/span><span class=\"rem-schema-card__acronym\">PDS<\/span><h3>Property Development Scheme<\/h3><p class=\"rem-schema-card__date\">Since May 2015 \u00b7 Officially replaces IRS &amp; RES for all new projects<\/p><div class=\"rem-schema-card__sep\"><\/div><p class=\"rem-schema-card__desc\">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.<\/p><div class=\"rem-schema-card__conds\"><div class=\"rem-schema-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M9 20l-5.447-2.724A1 1 0 0 1 3 16.382V5.618a1 1 0 0 1 1.447-.894L9 7m0 13l6-3m-6 3V7m6 10l4.553 2.276A1 1 0 0 0 21 18.382V7.618a1 1 0 0 0-.553-.894L15 4m0 13V4m0 0L9 7\"\/><\/svg>Land: 4,220 m\u00b2 minimum \u2014 63 hectares maximum<\/div><div class=\"rem-schema-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M12 2v20M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg>No minimum purchase price<\/div><div class=\"rem-schema-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M16 21v-2a4 4 0 0 0-4-4H6a4 4 0 0 0-4 4v2\"\/><circle cx=\"9\" cy=\"7\" r=\"4\"\/><\/svg>25% of units reserved for Mauritian citizens<\/div><\/div><span class=\"rem-schema-card__pill pill--blue\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M9 12l2 2 4-4m6 2a9 9 0 1 1-18 0 9 9 0 0 1 18 0z\"\/><\/svg>Residence permit from USD 375,000 \u00b7 Spouse + children under 24<\/span><\/article><article class=\"rem-schema-card\"><div class=\"rem-schema-card__topbar\"><\/div><span class=\"rem-schema-card__num\" aria-hidden=\"true\">02<\/span><span class=\"rem-schema-card__acronym rem-schema-card__acronym--gold\">IRS<\/span><h3>Integrated Resort Scheme<\/h3><p class=\"rem-schema-card__date\">Since 2001 \u00b7 Available on resale only (projects approved before 2015)<\/p><div class=\"rem-schema-card__sep\"><\/div><p class=\"rem-schema-card__desc\">Mauritius\u2019 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.<\/p><div class=\"rem-schema-card__conds\"><div class=\"rem-schema-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M9 20l-5.447-2.724A1 1 0 0 1 3 16.382V5.618a1 1 0 0 1 1.447-.894L9 7m0 13l6-3m-6 3V7m6 10l4.553 2.276A1 1 0 0 0 21 18.382V7.618a1 1 0 0 0-.553-.894L15 4m0 13V4m0 0L9 7\"\/><\/svg>Land area \u2265 10 hectares (existing projects)<\/div><div class=\"rem-schema-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M12 2v20M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg>No minimum price \u00b7 Free resale<\/div><div class=\"rem-schema-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M20 7H4a2 2 0 0 0-2 2v10a2 2 0 0 0 2 2h16a2 2 0 0 0 2-2V9a2 2 0 0 0-2-2z\"\/><path d=\"M16 21V5a2 2 0 0 0-2-2h-4a2 2 0 0 0-2 2v16\"\/><\/svg>Work permit exemption if residence permit is obtained<\/div><\/div><span class=\"rem-schema-card__pill pill--gold\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M9 12l2 2 4-4m6 2a9 9 0 1 1-18 0 9 9 0 0 1 18 0z\"\/><\/svg>Residence permit from USD 375,000 (resale)<\/span><\/article><article class=\"rem-schema-card\"><div class=\"rem-schema-card__topbar\"><\/div><span class=\"rem-schema-card__num\" aria-hidden=\"true\">03<\/span><span class=\"rem-schema-card__acronym\">RES<\/span><h3>Real Estate Scheme<\/h3><p class=\"rem-schema-card__date\">Since 2007 \u00b7 Available on resale only (projects approved before 2015)<\/p><div class=\"rem-schema-card__sep\"><\/div><p class=\"rem-schema-card__desc\">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.<\/p><div class=\"rem-schema-card__conds\"><div class=\"rem-schema-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M9 20l-5.447-2.724A1 1 0 0 1 3 16.382V5.618a1 1 0 0 1 1.447-.894L9 7m0 13l6-3m-6 3V7m6 10l4.553 2.276A1 1 0 0 0 21 18.382V7.618a1 1 0 0 0-.553-.894L15 4m0 13V4m0 0L9 7\"\/><\/svg>Land: 4,000 m\u00b2 to 10 hectares<\/div><div class=\"rem-schema-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M12 2v20M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg>No minimum purchase price \u00b7 Free resale<\/div><div class=\"rem-schema-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M20 7H4a2 2 0 0 0-2 2v10a2 2 0 0 0 2 2h16a2 2 0 0 0 2-2V9a2 2 0 0 0-2-2z\"\/><path d=\"M16 21V5a2 2 0 0 0-2-2h-4a2 2 0 0 0-2 2v16\"\/><\/svg>Work permit exemption if permit is obtained<\/div><\/div><span class=\"rem-schema-card__pill pill--blue\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M9 12l2 2 4-4m6 2a9 9 0 1 1-18 0 9 9 0 0 1 18 0z\"\/><\/svg>Residence permit from USD 375,000 \u00b7 Spouse + children under 24<\/span><\/article><article class=\"rem-schema-card\"><div class=\"rem-schema-card__topbar\"><\/div><span class=\"rem-schema-card__num\" aria-hidden=\"true\">04<\/span><span class=\"rem-schema-card__acronym\">G+2<\/span><h3>Ground + 2 Apartments<\/h3><p class=\"rem-schema-card__date\">Since December 2016 \u00b7 Prior EDB approval required<\/p><div class=\"rem-schema-card__sep\"><\/div><p class=\"rem-schema-card__desc\">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.<\/p><div class=\"rem-schema-card__conds\"><div class=\"rem-schema-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"3\" y=\"3\" width=\"18\" height=\"18\" rx=\"2\"\/><path d=\"M3 9h18M9 21V9\"\/><\/svg>Building \u2265 ground floor + 2 upper floors, freehold ownership<\/div><div class=\"rem-schema-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M12 2v20M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg>Minimum price: MUR 6,000,000 (~USD 130,000)<\/div><div class=\"rem-schema-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M18.364 5.636A9 9 0 1 1 5.636 18.364\"\/><path d=\"M12 12l4-4\"\/><\/svg>Seafront apartments excluded<\/div><\/div><span class=\"rem-schema-card__pill pill--grey\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M9 12l2 2 4-4m6 2a9 9 0 1 1-18 0 9 9 0 0 1 18 0z\"\/><\/svg>Residence permit if \u2265 USD 375,000 \u00b7 Otherwise title deed only<\/span><\/article><article class=\"rem-schema-card\"><div class=\"rem-schema-card__topbar\"><\/div><span class=\"rem-schema-card__num\" aria-hidden=\"true\">05<\/span><span class=\"rem-schema-card__acronym\">SCS<\/span><h3>Smart City Scheme<\/h3><p class=\"rem-schema-card__date\">Since 2015 \u00b7 Tax incentives removed for projects approved after June 2025<\/p><div class=\"rem-schema-card__sep\"><\/div><p class=\"rem-schema-card__desc\">Mixed-use smart cities built around a \u201cwork, live &amp; play\u201d concept. Technology, sustainability, and quality infrastructure. Projects include Moka, Beau Plan, C\u00f4te d'Or, Mon Tr\u00e9sor, and Cap Marina.<\/p><div class=\"rem-schema-card__conds\"><div class=\"rem-schema-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M9 20l-5.447-2.724A1 1 0 0 1 3 16.382V5.618a1 1 0 0 1 1.447-.894L9 7m0 13l6-3m-6 3V7m6 10l4.553 2.276A1 1 0 0 0 21 18.382V7.618a1 1 0 0 0-.553-.894L15 4m0 13V4m0 0L9 7\"\/><\/svg>Land \u2265 10 hectares \u00b7 Mixed-use required<\/div><div class=\"rem-schema-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M12 2v20M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg>Residential units from ~USD 200,000<\/div><div class=\"rem-schema-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M13 2L3 14h9l-1 8 10-12h-9l1-8z\"\/><\/svg>Environmental and technology standards imposed by the EDB<\/div><\/div><span class=\"rem-schema-card__pill pill--blue\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M9 12l2 2 4-4m6 2a9 9 0 1 1-18 0 9 9 0 0 1 18 0z\"\/><\/svg>Residence permit from USD 375,000 \u00b7 Spouse + children under 24<\/span><\/article><article class=\"rem-schema-card\"><div class=\"rem-schema-card__topbar\"><\/div><span class=\"rem-schema-card__num\" aria-hidden=\"true\">06<\/span><span class=\"rem-schema-card__acronym rem-schema-card__acronym--gold\">IHS<\/span><h3>Invest Hotel Scheme<\/h3><p class=\"rem-schema-card__date\">Hotel investment \u00b7 Existing or under-development hotels<\/p><div class=\"rem-schema-card__sep\"><\/div><p class=\"rem-schema-card__desc\">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.<\/p><div class=\"rem-schema-card__conds\"><div class=\"rem-schema-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M3 9l9-7 9 7v11a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2z\"\/><polyline points=\"9,22 9,12 15,12 15,22\"\/><\/svg>No minimum purchase price<\/div><div class=\"rem-schema-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><path d=\"M12 6v6l4 2\"\/><\/svg>Personal use: maximum 45 days per year<\/div><div class=\"rem-schema-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M12 2v20M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg>Rental income generated through hotel operations<\/div><\/div><span class=\"rem-schema-card__pill pill--gold\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M9 12l2 2 4-4m6 2a9 9 0 1 1-18 0 9 9 0 0 1 18 0z\"\/><\/svg>Residence permit from USD 375,000 \u00b7 Spouse + children under 24<\/span><\/article><\/div><div class=\"rem-schemas__tax-notice\" role=\"note\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M10.29 3.86L1.82 18a2 2 0 0 0 1.71 3h16.94a2 2 0 0 0 1.71-3L13.71 3.86a2 2 0 0 0-3.42 0z\"\/><line x1=\"12\" y1=\"9\" x2=\"12\" y2=\"13\"\/><line x1=\"12\" y1=\"17\" x2=\"12.01\" y2=\"17\"\/><\/svg><p><strong>2025\u20132026 Budget \u2014 applicable from July 1, 2026:<\/strong> Registration duty and land transfer tax for non-citizens increase from <strong>5% to 10%<\/strong> 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.<\/p><\/div><p class=\"rem-schemas__source\">Sources: Economic Development Board (EDB) Mauritius \u2014 edbmauritius.org \u00b7 National Budget 2025\u20132026 \u00b7 Finance Act 2025<\/p><\/div><\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b850146 e-con-full e-flex e-con e-parent\" data-id=\"b850146\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a396c6 elementor-widget elementor-widget-html\" data-id=\"4a396c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Playfair+Display:ital,wght@0,600;0,700;1,400&family=Inter:wght@300;400;500&display=swap');\n*{margin:0;padding:0;box-sizing:border-box;}\n\n.rem-fiscal{background:#1d1d1d;padding:90px 60px;font-family:'Inter',sans-serif;}\n.rem-fiscal__inner{max-width:1200px;margin:0 auto;}\n\n.rem-fiscal__header{margin-bottom:56px;}\n.rem-fiscal__overtitle{font-size:9px;font-weight:500;letter-spacing:4px;text-transform:uppercase;color:#c9a96e;margin-bottom:14px;display:block;}\n.rem-sep-dark{display:flex;align-items:center;gap:10px;margin-bottom:24px;}\n.rem-sep-dark__line{flex:1;height:1px;background:#c9a96e;opacity:0.3;}\n.rem-sep-dark__dot{width:5px;height:5px;border-radius:50%;background:#c9a96e;flex-shrink:0;}\n.rem-fiscal__header h2{font-family:'Playfair Display',serif;font-size:clamp(24px,3vw,38px);font-weight:700;color:#ffffff;line-height:1.25;margin-bottom:14px;}\n.rem-fiscal__header p{font-size:14px;font-weight:300;color:rgba(255,255,255,0.55);max-width:640px;line-height:1.75;}\n\n\/* Grille principale 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*\/\n.rem-fiscal__grid2{display:grid;grid-template-columns:repeat(3,1fr);gap:1px;background:rgba(255,255,255,0.08);margin-bottom:40px;}\n\n.rem-fiscal-card2{background:#242424;padding:24px 28px;display:flex;align-items:flex-start;gap:14px;}\n.rem-fiscal-card2 svg{width:18px;height:18px;color:#156e83;flex-shrink:0;margin-top:2px;}\n.rem-fiscal-card2__label{font-size:12px;font-weight:500;color:#ffffff;margin-bottom:4px;}\n.rem-fiscal-card2__sub{font-size:11.5px;font-weight:300;color:rgba(255,255,255,0.5);line-height:1.5;}\n\n\/* Convention fiscale *\/\n.rem-fiscal__convention{background:#242424;padding:28px 32px;display:grid;grid-template-columns:auto 1fr;gap:20px;align-items:start;margin-bottom:20px;}\n.rem-fiscal__convention svg{width:22px;height:22px;color:#c9a96e;flex-shrink:0;margin-top:3px;}\n.rem-fiscal__convention h3{font-family:'Playfair Display',serif;font-size:16px;font-weight:600;color:#ffffff;margin-bottom:8px;}\n.rem-fiscal__convention p{font-size:13px;font-weight:300;color:rgba(255,255,255,0.55);line-height:1.75;}\n.rem-fiscal__convention strong{font-weight:500;color:rgba(255,255,255,0.8);}\n\n\/* Alerte 2026 *\/\n.rem-fiscal__alert2026{display:flex;align-items:flex-start;gap:14px;background:rgba(184,13,45,0.12);border:0.5px solid rgba(184,13,45,0.35);padding:18px 22px;}\n.rem-fiscal__alert2026 svg{width:18px;height:18px;color:#b80d2d;flex-shrink:0;margin-top:2px;}\n.rem-fiscal__alert2026 p{font-size:12.5px;font-weight:300;color:rgba(255,255,255,0.65);line-height:1.6;}\n.rem-fiscal__alert2026 strong{font-weight:500;color:#ffffff;}\n\n.rem-fiscal__source{margin-top:14px;font-size:10px;font-weight:300;color:rgba(255,255,255,0.3);text-align:right;font-style:italic;}\n\n@media(max-width:1024px){\n  .rem-fiscal{padding:70px 40px;}\n  .rem-fiscal__grid,.rem-fiscal__grid2{grid-template-columns:repeat(2,1fr);}\n}\n@media(max-width:768px){\n  .rem-fiscal{padding:56px 24px;}\n  .rem-fiscal__grid,.rem-fiscal__grid2{grid-template-columns:1fr;}\n  .rem-fiscal-card{padding:28px 22px;}\n  .rem-fiscal__convention{grid-template-columns:1fr;gap:12px;}\n}\n@media(max-width:480px){\n  .rem-fiscal{padding:44px 18px;}\n  .rem-fiscal-card__num{font-size:38px;}\n}\n@media(max-width:320px){\n  .rem-fiscal-card{padding:22px 16px;}\n  .rem-fiscal-card h3{font-size:14px;}\n}\n<\/style><section class=\"rem-fiscal\"><div class=\"rem-fiscal__inner\"><header class=\"rem-fiscal__header\"><span class=\"rem-fiscal__overtitle\">Mauritius Tax Environment \u00b7 2025\u20132026 Budget<\/span><div class=\"rem-sep-dark\"><div class=\"rem-sep-dark__line\"><\/div><div class=\"rem-sep-dark__dot\"><\/div><div class=\"rem-sep-dark__line\"><\/div><\/div><h2>One of the world\u2019s most attractive tax frameworks<br>for foreign investors<\/h2><p>Mauritius combines low tax rates, no wealth-related taxes, and a double taxation treaty with France. A stable tax environment recognized by the OECD.<\/p><\/header><!-- Main grid: 3 key figures --><div class=\"rem-fiscal__grid\"><div class=\"rem-fiscal-card\"><svg class=\"rem-fiscal-card__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M12 2v20M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg><div class=\"rem-fiscal-card__num\">15<span>%<\/span><\/div><h3>Single income tax rate<\/h3><p>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% \u2014 while corporate income remains capped at 15%. VAT is also set at 15%.<\/p><\/div><div class=\"rem-fiscal-card\"><svg class=\"rem-fiscal-card__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M3 9l9-7 9 7v11a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2z\"\/><polyline points=\"9,22 9,12 15,12 15,22\"\/><\/svg><div class=\"rem-fiscal-card__num rem-fiscal-card__zero\">0<span>%<\/span><\/div><h3>Annual property taxes<\/h3><p>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.<\/p><\/div><div class=\"rem-fiscal-card\"><svg class=\"rem-fiscal-card__icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M17 21v-2a4 4 0 0 0-4-4H5a4 4 0 0 0-4 4v2\"\/><circle cx=\"9\" cy=\"7\" r=\"4\"\/><path d=\"M23 21v-2a4 4 0 0 0-3-3.87\"\/><path d=\"M16 3.13a4 4 0 0 1 0 7.75\"\/><\/svg><div class=\"rem-fiscal-card__num\">0<span>%<\/span><\/div><h3>Inheritance tax<\/h3><p>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.<\/p><\/div><\/div><!-- Secondary grid: 3 additional benefits --><div class=\"rem-fiscal__grid2\"><div class=\"rem-fiscal-card2\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M9 12l2 2 4-4m6 2a9 9 0 1 1-18 0 9 9 0 0 1 18 0z\"\/><\/svg><div><div class=\"rem-fiscal-card2__label\">Untaxed dividends<\/div><div class=\"rem-fiscal-card2__sub\">Exempt from tax up to MUR 3 million per year for each resident individual.<\/div><\/div><\/div><div class=\"rem-fiscal-card2\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M9 12l2 2 4-4m6 2a9 9 0 1 1-18 0 9 9 0 0 1 18 0z\"\/><\/svg><div><div class=\"rem-fiscal-card2__label\">Free repatriation of funds<\/div><div class=\"rem-fiscal-card2__sub\">No exchange controls. Income and capital gains can be transferred abroad freely.<\/div><\/div><\/div><div class=\"rem-fiscal-card2\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M9 12l2 2 4-4m6 2a9 9 0 1 1-18 0 9 9 0 0 1 18 0z\"\/><\/svg><div><div class=\"rem-fiscal-card2__label\">Tax residency in 183 days<\/div><div class=\"rem-fiscal-card2__sub\">183 days per year in Mauritius is enough to become a tax resident and benefit from the available advantages.<\/div><\/div><\/div><\/div><!-- France\u2013Mauritius tax treaty --><div class=\"rem-fiscal__convention\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M3 9l9-7 9 7v11a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2z\"\/><path d=\"M9 22V12h6v10\"\/><\/svg><div><h3>France\u2013Mauritius double taxation treaty<\/h3><p>Signed on <strong>December 11, 1980<\/strong>, and amended in 2011. Real estate income and capital gains generated by a property located in Mauritius are <strong>taxable only in Mauritius<\/strong> (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.<\/p><\/div><\/div><!-- 2026 alert --><div class=\"rem-fiscal__alert2026\" role=\"note\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M10.29 3.86L1.82 18a2 2 0 0 0 1.71 3h16.94a2 2 0 0 0 1.71-3L13.71 3.86a2 2 0 0 0-3.42 0z\"\/><line x1=\"12\" y1=\"9\" x2=\"12\" y2=\"13\"\/><line x1=\"12\" y1=\"17\" x2=\"12.01\" y2=\"17\"\/><\/svg><p><strong>Please note \u2014 2025\u20132026 Budget:<\/strong> The tax on real estate transfers upon <strong>resale<\/strong> increases from 5% to 10% for non-citizens starting July 1, 2026. However, capital gains tax on real estate has still <strong>not been introduced<\/strong> despite the budget announcements \u2014 as confirmed by the Finance Act 2025. Investing before July 2026 allows you to benefit from the current 5% rate.<\/p><\/div><p class=\"rem-fiscal__source\">Sources: Mauritius Revenue Authority (MRA) \u00b7 Finance Act 2025 \u00b7 France\u2013Mauritius Tax Treaty 1980 (amended 2011) \u00b7 EDB Mauritius \u00b7 National Budget 2025\u20132026<\/p><\/div><\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b950e63 e-con-full e-flex e-con e-parent\" data-id=\"b950e63\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-779e3cf elementor-widget elementor-widget-html\" data-id=\"779e3cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>@import 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.rem-permis__cta{flex-direction:column;align-items:flex-start;}\n}\n@media(max-width:480px){\n  .rem-permis{padding:44px 18px;}\n  .rem-permis__cta-btns{flex-direction:column;width:100%;}\n  .rem-permis__btn{width:100%;justify-content:center;text-align:center;}\n}\n@media(max-width:320px){\n  .rem-permis-card h3,.rem-permis-visa h3{font-size:14px;}\n  .rem-permis__prp{padding:18px 16px;}\n}\n<\/style>\n<\/head>\n<body>\n<section class=\"rem-permis\">\n<div class=\"rem-permis__inner\">\n\n  <header class=\"rem-permis__header\">\n    <span class=\"rem-permis__overtitle\">Permits &amp; Visas \u00b7 EDB Mauritius \u00b7 Finance Act 2025<\/span>\n    <div class=\"rem-sep\"><div class=\"rem-sep__line\"><\/div><div class=\"rem-sep__dot\"><\/div><div class=\"rem-sep__line\"><\/div><\/div>\n    <h2>Live, invest, and work in Mauritius:<br>all available permits in 2025\u20132026<\/h2>\n    <p>All applications are processed through the EDB\u2019s NELS platform (Economic Development Board). Since December 1, 2025, a USD 50 processing fee applies to every permit application.<\/p>\n  <\/header>\n\n  <div class=\"rem-permis__layout\">\n    <div class=\"rem-permis__col\">\n      <div class=\"rem-permis__col-title\">Occupation Permit \u2014 Residence + Work<\/div>\n      <div class=\"rem-permis-card\">\n        <div class=\"rem-permis-card__head\">\n          <h3>Investor OP<\/h3>\n          <span class=\"rem-permis-card__duration\">10 years \u00b7 Renewable<\/span>\n        <\/div>\n        <p>For 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).<\/p>\n        <div class=\"rem-permis-card__conditions\">\n          <div class=\"rem-permis-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M12 2v20M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg>Option A: USD 50,000 capital injection \u00b7 turnover \u2265 MUR 1.5M in year 1, then MUR 20M over 5 years<\/div>\n          <div class=\"rem-permis-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M12 2v20M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg>Option B: USD 100,000 capital injection \u00b7 turnover \u2265 MUR 1M in year 1, then MUR 15M over 5 years<\/div>\n        <\/div>\n      <\/div>\n      <div class=\"rem-permis-card\">\n        <div class=\"rem-permis-card__head\">\n          <h3>Professional OP (ProPass \/ Expert Pass)<\/h3>\n          <span class=\"rem-permis-card__duration\">10 years \u00b7 Renewable<\/span>\n        <\/div>\n        <p>For foreign employees hired by a Mauritian company. Two salary thresholds apply since 2025.<\/p>\n        <div class=\"rem-permis-card__conditions\">\n          <div class=\"rem-permis-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M16 21v-2a4 4 0 0 0-4-4H6a4 4 0 0 0-4 4v2\"\/><circle cx=\"9\" cy=\"7\" r=\"4\"\/><\/svg>ProPass: salary \u2265 MUR 30,000 \/ month<\/div>\n          <div class=\"rem-permis-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M16 21v-2a4 4 0 0 0-4-4H6a4 4 0 0 0-4 4v2\"\/><circle cx=\"9\" cy=\"7\" r=\"4\"\/><\/svg>Expert Pass: salary \u2265 MUR 250,000 \/ month<\/div>\n          <div class=\"rem-permis-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M9 12l2 2 4-4m6 2a9 9 0 1 1-18 0 9 9 0 0 1 18 0z\"\/><\/svg>Spouse allowed to work without a separate OP (EDB notification)<\/div>\n        <\/div>\n      <\/div>\n      <div class=\"rem-permis-card\">\n        <div class=\"rem-permis-card__head\">\n          <h3>Self-Employed OP<\/h3>\n          <span class=\"rem-permis-card__duration\">10 years \u00b7 Renewable<\/span>\n        <\/div>\n        <p>For freelancers, consultants, coaches, and sole entrepreneurs. Service activities only. Registration with the Registrar of Companies is mandatory.<\/p>\n        <div class=\"rem-permis-card__conditions\">\n          <div class=\"rem-permis-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M12 2v20M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg>Capital injection: USD 50,000 to be transferred within 60 days<\/div>\n          <div class=\"rem-permis-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M9 5H7a2 2 0 0 0-2 2v12a2 2 0 0 0 2 2h10a2 2 0 0 0 2-2V7a2 2 0 0 0-2-2h-2\"\/><rect x=\"9\" y=\"3\" width=\"6\" height=\"4\" rx=\"1\" ry=\"1\"\/><\/svg>2 client letters of intent required<\/div>\n          <div class=\"rem-permis-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M12 2v20M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg>Turnover \u2265 MUR 750,000 in year 1 \u00b7 cumulative \u2265 MUR 6M over 5 years<\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n\n    <div class=\"rem-permis__col\">\n      <div class=\"rem-permis__col-title rem-permis__col-title--gold\">Residence Permit \u2014 Long-Term Stay<\/div>\n      <div class=\"rem-permis-card\">\n        <div class=\"rem-permis-card__head\">\n          <h3>Residence permit through property investment<\/h3>\n          <span class=\"rem-permis-card__duration rem-permis-card__duration--gold\">Duration: ownership period<\/span>\n        <\/div>\n        <p>The most sought-after option among foreign investors. Valid as long as the property is owned. Work permit exemption to invest and work in Mauritius.<\/p>\n        <div class=\"rem-permis-card__conditions\">\n          <div class=\"rem-permis-card__cond rem-permis-card__cond--gold\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M12 2v20M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg>PDS \/ IRS \/ RES \/ Smart City \/ IHS \/ G+2 property \u2265 USD 375,000<\/div>\n          <div class=\"rem-permis-card__cond rem-permis-card__cond--gold\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M17 21v-2a4 4 0 0 0-4-4H6a4 4 0 0 0-4 4v2\"\/><circle cx=\"9\" cy=\"7\" r=\"4\"\/><\/svg>Spouse + children under 24 included automatically<\/div>\n          <div class=\"rem-permis-card__cond rem-permis-card__cond--gold\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M9 12l2 2 4-4m6 2a9 9 0 1 1-18 0 9 9 0 0 1 18 0z\"\/><\/svg>85% of the price in MUR \u00b7 15% in major foreign currency (Dec. 2024 rule)<\/div>\n        <\/div>\n      <\/div>\n      <div class=\"rem-permis-card\">\n        <div class=\"rem-permis-card__head\">\n          <h3>Retired Non-Citizen Permit<\/h3>\n          <span class=\"rem-permis-card__duration rem-permis-card__duration--gold\">5 years \u00b7 Renewable<\/span>\n        <\/div>\n        <p>For non-citizens wishing to retire in Mauritius. Conditions updated under the Finance Act 2025.<\/p>\n        <div class=\"rem-permis-card__conditions\">\n          <div class=\"rem-permis-card__cond rem-permis-card__cond--gold\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M12 2v20M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg>Age \u2265 50 years \u00b7 initial transfer of USD 2,000 within 60 days<\/div>\n          <div class=\"rem-permis-card__cond rem-permis-card__cond--gold\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M12 2v20M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg>Regular income \u2265 USD 24,000 \/ year to be evidenced annually<\/div>\n          <div class=\"rem-permis-card__cond rem-permis-card__cond--gold\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M9 12l2 2 4-4m6 2a9 9 0 1 1-18 0 9 9 0 0 1 18 0z\"\/><\/svg>Medical insurance mandatory for the full duration<\/div>\n        <\/div>\n      <\/div>\n      <div class=\"rem-permis-card\">\n        <div class=\"rem-permis-card__head\">\n          <h3>Dependent Permit<\/h3>\n          <span class=\"rem-permis-card__duration rem-permis-card__duration--gold\">Same duration as the main holder<\/span>\n        <\/div>\n        <p>For the spouse, dependent children, and parents of an OP or RP holder. No additional investment required.<\/p>\n        <div class=\"rem-permis-card__conditions\">\n          <div class=\"rem-permis-card__cond rem-permis-card__cond--gold\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M17 21v-2a4 4 0 0 0-4-4H6a4 4 0 0 0-4 4v2\"\/><circle cx=\"9\" cy=\"7\" r=\"4\"\/><\/svg>Spouse (married or civil union) \u00b7 children under 24 \u00b7 parents<\/div>\n          <div class=\"rem-permis-card__cond rem-permis-card__cond--gold\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M9 12l2 2 4-4m6 2a9 9 0 1 1-18 0 9 9 0 0 1 18 0z\"\/><\/svg>Family relationship must be supported by a certified civil status document<\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n\n  <div class=\"rem-permis__visa-row\">\n    <div class=\"rem-permis-visa\">\n      <div class=\"rem-permis-visa__head\">\n        <div class=\"rem-permis-visa__icon\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"3\" y=\"3\" width=\"18\" height=\"18\" rx=\"2\"\/><path d=\"M8 12h8M12 8v8\"\/><\/svg><\/div>\n        <h3>Premium Visa<\/h3>\n      <\/div>\n      <p>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.<\/p>\n      <div class=\"rem-permis-card__conditions\" style=\"margin-bottom:12px;\">\n        <div class=\"rem-permis-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M12 2v20M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg>Income \u2265 USD 1,500\/month or USD 18,000\/year \u00b7 + USD 500\/month per child<\/div>\n        <div class=\"rem-permis-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M9 12l2 2 4-4m6 2a9 9 0 1 1-18 0 9 9 0 0 1 18 0z\"\/><\/svg>Foreign-source income only \u00b7 not taxable in Mauritius if already taxed abroad<\/div>\n      <\/div>\n      <span class=\"rem-permis-visa__tag\">1 year \u00b7 Renewable \u00b7 Free<\/span>\n    <\/div>\n    <div class=\"rem-permis-visa\">\n      <div class=\"rem-permis-visa__head\">\n        <div class=\"rem-permis-visa__icon\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><path d=\"M12 6v6l4 2\"\/><\/svg><\/div>\n        <h3>Tourist Visa<\/h3>\n      <\/div>\n      <p>Visa-free entry to discover Mauritius before relocating. Extendable through the Passport and Immigration Office (PIO). No professional activity allowed.<\/p>\n      <div class=\"rem-permis-card__conditions\" style=\"margin-bottom:12px;\">\n        <div class=\"rem-permis-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M9 12l2 2 4-4m6 2a9 9 0 1 1-18 0 9 9 0 0 1 18 0z\"\/><\/svg>60 to 90 days depending on nationality \u00b7 extendable up to 6 months\/year<\/div>\n        <div class=\"rem-permis-card__cond\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M9 12l2 2 4-4m6 2a9 9 0 1 1-18 0 9 9 0 0 1 18 0z\"\/><\/svg>Free of charge \u00b7 nationality list available on immigration.govmu.org<\/div>\n      <\/div>\n      <span class=\"rem-permis-visa__tag\">60\u201390 days \u00b7 Free<\/span>\n    <\/div>\n  <\/div>\n\n  <div class=\"rem-permis__prp\">\n    <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M12 22s8-4 8-10V5l-8-3-8 3v7c0 6 8 10 8 10z\"\/><\/svg>\n    <div>\n      <h3>Permanent Residence Permit (PRP) \u2014 20 years<\/h3>\n      <p>Accessible after <strong>5 years<\/strong> of holding a valid permit (OP or RP) \u2014 the waiting period was increased from 3 to 5 years under the 2025\u20132026 Budget. Stricter criteria now apply: investor \u2265 MUR 75M cumulative turnover over 5 years \u00b7 professional \u2265 MUR 400,000\/month for 5 years. Valid for <strong>20 years, renewable<\/strong>. No separate work permit required.<\/p>\n    <\/div>\n  <\/div>\n\n  <div class=\"rem-permis__cta\">\n    <p><strong>Westimmo supports you through every permit application step<\/strong> \u2014 from profile assessment to filing your application on the EDB\u2019s NELS platform. No agency fee.<\/p>\n    <div class=\"rem-permis__cta-btns\">\n      <a href=\"https:\/\/real-estate-mauritius.mu\/agence-immobiliere-ile-maurice-contact\/\" class=\"rem-permis__btn rem-permis__btn--white\" target=\"_blank\" rel=\"noopener\">Contact Us<\/a>\n      <a href=\"https:\/\/wa.me\/+23057406021\" class=\"rem-permis__btn rem-permis__btn--wa\" target=\"_blank\" rel=\"noopener\">\n        <svg viewBox=\"0 0 24 24\"><path d=\"M17.472 14.382c-.297-.149-1.758-.867-2.03-.967-.273-.099-.471-.148-.67.15-.197.297-.767.966-.94 1.164-.173.199-.347.223-.644.075-.297-.15-1.255-.463-2.39-1.475-.883-.788-1.48-1.761-1.653-2.059-.173-.297-.018-.458.13-.606.134-.133.298-.347.446-.52.149-.174.198-.298.298-.497.099-.198.05-.371-.025-.52-.075-.149-.669-1.612-.916-2.207-.242-.579-.487-.5-.669-.51-.173-.008-.371-.01-.57-.01-.198 0-.52.074-.792.372-.272.297-1.04 1.016-1.04 2.479 0 1.462 1.065 2.875 1.213 3.074.149.198 2.096 3.2 5.077 4.487.709.306 1.262.489 1.694.625.712.227 1.36.195 1.871.118.571-.085 1.758-.719 2.006-1.413.248-.694.248-1.289.173-1.413-.074-.124-.272-.198-.57-.347m-5.421 7.403h-.004a9.87 9.87 0 01-5.031-1.378l-.361-.214-3.741.982.998-3.648-.235-.374a9.86 9.86 0 01-1.51-5.26c.001-5.45 4.436-9.884 9.888-9.884 2.64 0 5.122 1.03 6.988 2.898a9.825 9.825 0 012.893 6.994c-.003 5.45-4.437 9.884-9.885 9.884m8.413-18.297A11.815 11.815 0 0012.05 0C5.495 0 .16 5.335.157 11.892c0 2.096.547 4.142 1.588 5.945L.057 24l6.305-1.654a11.882 11.882 0 005.683 1.448h.005c6.554 0 11.89-5.335 11.893-11.893a11.821 11.821 0 00-3.48-8.413z\"\/><\/svg>\n        WhatsApp\n      <\/a>\n    <\/div>\n  <\/div>\n\n  <p class=\"rem-permis__source\">Sources: EDB Mauritius \u2014 edbmauritius.org \u00b7 residency.mu \u00b7 Finance Act 2025 \u00b7 National Budget 2025\u20132026 \u00b7 Passport and Immigration Office (PIO)<\/p>\n\n<\/div>\n<\/section>\n<\/body>\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6182b67 e-con-full e-flex e-con e-parent\" data-id=\"6182b67\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c0f463d elementor-widget elementor-widget-html\" data-id=\"c0f463d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n.ws-band {\n  position: relative;\n  width: 100%;\n  height: 420px;\n  overflow: hidden;\n  font-family: 'Inter', sans-serif;\n}\n\n.ws-band__img {\n  position: absolute;\n  top: 50%;\n  left: 50%;\n  width: 100%;\n  height: 125%;\n  object-fit: cover;\n  object-position: center center;\n  display: block;\n  will-change: transform;\n  transform: translate3d(-50%, -50%, 0);\n}\n\n.ws-band__overlay {\n  position: absolute;\n  inset: 0;\n  background: linear-gradient(\n    to right,\n    rgba(13,28,38,0.72) 0%,\n    rgba(13,28,38,0.38) 55%,\n    rgba(13,28,38,0.12) 100%\n  );\n  z-index: 1;\n}\n\n.ws-band__content {\n  position: absolute;\n  inset: 0;\n  display: flex;\n  flex-direction: column;\n  align-items: center;\n  justify-content: center;\n  text-align: center;\n  padding: 0 32px;\n  z-index: 2;\n}\n\n.ws-band__eyebrow {\n  font-size: 11px;\n  font-weight: 500;\n  letter-spacing: 4px;\n  color: #d9b25f;\n  text-transform: uppercase;\n  margin-bottom: 22px;\n  text-shadow: 0 1px 8px rgba(0, 0, 0, 0.18);\n}\n\n.ws-band__title {\n  font-family: 'Playfair Display', Georgia, serif;\n  font-size: 42px;\n  font-weight: 400;\n  color: #ffffff;\n  line-height: 1.25;\n  margin: 0 0 28px 0;\n  max-width: 680px;\n}\n\n.ws-band__title em {\n  font-style: italic;\n  color: #e4bf6a;\n  text-shadow: 0 1px 10px rgba(0, 0, 0, 0.22);\n}\n\n.ws-band__rule {\n  width: 48px;\n  height: 1px;\n  background: #d9b25f;\n  margin: 0 auto;\n  opacity: 1;\n}\n\n@media (max-width: 768px) {\n  .ws-band {\n    height: 320px;\n  }\n\n  .ws-band__title {\n    font-size: 30px;\n  }\n\n  .ws-band__img {\n    width: 100%;\n    height: 118%;\n  }\n}\n<\/style>\n\n<div class=\"ws-band\" id=\"wsParallaxBand\">\n  <img decoding=\"async\"\n    class=\"ws-band__img\"\n    id=\"wsParallaxImg\"\n    src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/vivre-a-maurice-avec-westimmo.jpg\"\n    alt=\"Living in Mauritius\"\n  \/>\n  <div class=\"ws-band__overlay\"><\/div>\n  <div class=\"ws-band__content\">\n    <p class=\"ws-band__eyebrow\">Tailored guidance for your new life<\/p>\n    <h2 class=\"ws-band__title\">Mauritius, just as you\u2019ve<br>always <em>dreamed<\/em> it<\/h2>\n    <div class=\"ws-band__rule\"><\/div>\n  <\/div>\n<\/div>\n\n<script>\n(function () {\n  const section = document.getElementById('wsParallaxBand');\n  const image = document.getElementById('wsParallaxImg');\n\n  function updateParallax() {\n    const rect = section.getBoundingClientRect();\n    const windowHeight = window.innerHeight;\n    const speed = 0.18;\n    const maxOffset = 45;\n\n    if (rect.bottom > 0 && rect.top < windowHeight) {\n      let offset = (rect.top + rect.height \/ 2 - windowHeight \/ 2) * speed;\n\n      if (offset > maxOffset) offset = maxOffset;\n      if (offset < -maxOffset) offset = -maxOffset;\n\n      image.style.transform = `translate3d(-50%, calc(-50% + ${offset}px), 0)`;\n    }\n  }\n\n  window.addEventListener('scroll', updateParallax, { passive: true });\n  window.addEventListener('resize', updateParallax);\n  updateParallax();\n})();\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-af43063 e-con-full e-flex e-con e-parent\" data-id=\"af43063\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c14244b elementor-widget elementor-widget-html\" data-id=\"c14244b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Playfair+Display:ital,wght@0,600;0,700;1,400&family=Inter:wght@300;400;500&display=swap');\n*{margin:0;padding:0;box-sizing:border-box;}\n\n.rem-process{background:#ffffff;padding:90px 60px;font-family:'Inter',sans-serif;}\n.rem-process__inner{max-width:1200px;margin:0 auto;}\n.rem-process__header{margin-bottom:56px;}\n.rem-process__overtitle{font-size:9px;font-weight:500;letter-spacing:4px;text-transform:uppercase;color:#156e83;margin-bottom:14px;display:block;}\n.rem-sep{display:flex;align-items:center;gap:10px;margin-bottom:24px;}\n.rem-sep__line{flex:1;height:1px;background:#156e83;opacity:0.3;}\n.rem-sep__dot{width:5px;height:5px;border-radius:50%;background:#156e83;flex-shrink:0;}\n.rem-process__header h2{font-family:'Playfair Display',serif;font-size:clamp(24px,3vw,38px);font-weight:700;color:#1d1d1d;line-height:1.25;margin-bottom:14px;}\n.rem-process__header p{font-size:14px;font-weight:300;color:#6d6d6d;max-width:640px;line-height:1.75;}\n\n.rem-process__steps{display:grid;grid-template-columns:repeat(4,1fr);gap:2px;background:#f2f2f2;}\n\n.rem-process-step{background:#ffffff;padding:40px 28px 36px;position:relative;transition:background 0.2s;}\n.rem-process-step:hover{background:#fafafa;}\n.rem-process-step__topbar{position:absolute;top:0;left:0;right:0;height:3px;background:#156e83;transform:scaleX(0);transform-origin:left;transition:transform 0.3s ease;}\n.rem-process-step:hover .rem-process-step__topbar{transform:scaleX(1);}\n\n.rem-process-step__num{font-family:'Playfair Display',serif;font-size:64px;font-weight:700;color:#f2f2f2;line-height:1;margin-bottom:20px;transition:color 0.2s;user-select:none;}\n.rem-process-step:hover .rem-process-step__num{color:#e8f4f7;}\n\n.rem-process-step__icon{width:40px;height:40px;background:rgba(21,110,131,0.07);border-radius:1px;display:flex;align-items:center;justify-content:center;margin-bottom:18px;}\n.rem-process-step__icon svg{width:20px;height:20px;color:#156e83;}\n\n.rem-process-step h3{font-family:'Playfair Display',serif;font-size:17px;font-weight:600;color:#1d1d1d;line-height:1.3;margin-bottom:6px;}\n.rem-process-step__sep{width:28px;height:1px;background:#c9a96e;margin-bottom:16px;transition:width 0.3s;}\n.rem-process-step:hover .rem-process-step__sep{width:48px;}\n.rem-process-step p{font-size:13px;font-weight:300;color:#6d6d6d;line-height:1.75;margin-bottom:16px;}\n\n.rem-process-step__items{display:flex;flex-direction:column;gap:6px;}\n.rem-process-step__item{display:flex;align-items:flex-start;gap:7px;font-size:11.5px;font-weight:300;color:#333;line-height:1.5;}\n.rem-process-step__item::before{content:'';width:14px;height:1px;background:#156e83;opacity:0.5;flex-shrink:0;margin-top:8px;}\n\n.rem-process__connector{display:grid;grid-template-columns:repeat(4,1fr);gap:2px;background:#f2f2f2;margin-top:2px;}\n.rem-process__conn-cell{background:#ffffff;padding:16px 28px;display:flex;align-items:center;gap:8px;}\n.rem-process__conn-cell svg{width:16px;height:16px;color:#156e83;opacity:0.5;flex-shrink:0;}\n.rem-process__conn-cell span{font-size:11px;font-weight:300;color:#6d6d6d;font-style:italic;}\n\n@media(max-width:1024px){\n  .rem-process{padding:70px 40px;}\n  .rem-process__steps,.rem-process__connector{grid-template-columns:repeat(2,1fr);}\n}\n@media(max-width:768px){\n  .rem-process{padding:56px 24px;}\n  .rem-process__steps,.rem-process__connector{grid-template-columns:1fr;}\n  .rem-process-step{padding:30px 22px;}\n}\n@media(max-width:480px){.rem-process{padding:44px 18px;}}\n@media(max-width:320px){.rem-process-step h3{font-size:15px;}.rem-process-step__num{font-size:48px;}}\n<\/style><section class=\"rem-process\"><div class=\"rem-process__inner\"><header class=\"rem-process__header\"><span class=\"rem-process__overtitle\">Our support<\/span><div class=\"rem-sep\"><div class=\"rem-sep__line\"><\/div><div class=\"rem-sep__dot\"><\/div><div class=\"rem-sep__line\"><\/div><\/div><h2>Your property investment in Mauritius<br>in 4 steps with Westimmo<\/h2><p>Comprehensive support from profile analysis to property management \u2014 with no agency fee and access to all developers across the island.<\/p><\/header><div class=\"rem-process__steps\"><div class=\"rem-process-step\"><div class=\"rem-process-step__topbar\"><\/div><div class=\"rem-process-step__num\" aria-hidden=\"true\">01<\/div><div class=\"rem-process-step__icon\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M17 21v-2a4 4 0 0 0-4-4H5a4 4 0 0 0-4 4v2\"\/><circle cx=\"9\" cy=\"7\" r=\"4\"\/><path d=\"M23 21v-2a4 4 0 0 0-3-3.87M16 3.13a4 4 0 0 1 0 7.75\"\/><\/svg><\/div><h3>Profile analysis<\/h3><div class=\"rem-process-step__sep\"><\/div><p>We assess your personal, tax, and wealth situation to identify the scheme and property type best aligned with your goals.<\/p><div class=\"rem-process-step__items\"><div class=\"rem-process-step__item\">Investment goals (rental yield, residence, retirement)<\/div><div class=\"rem-process-step__item\">Budget and financing capacity<\/div><div class=\"rem-process-step__item\">Tax profile and current country of residence<\/div><div class=\"rem-process-step__item\">Suitable scheme: PDS, G+2, Smart City, IHS\u2026<\/div><\/div><\/div><div class=\"rem-process-step\"><div class=\"rem-process-step__topbar\"><\/div><div class=\"rem-process-step__num\" aria-hidden=\"true\">02<\/div><div class=\"rem-process-step__icon\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M9 20l-5.447-2.724A1 1 0 0 1 3 16.382V5.618a1 1 0 0 1 1.447-.894L9 7m0 13l6-3m-6 3V7m6 10l4.553 2.276A1 1 0 0 0 21 18.382V7.618a1 1 0 0 0-.553-.894L15 4m0 13V4m0 0L9 7\"\/><\/svg><\/div><h3>Property selection<\/h3><div class=\"rem-process-step__sep\"><\/div><p>We present a carefully curated selection of developments and properties that match your strategy, sourced through our network of partner developers.<\/p><div class=\"rem-process-step__items\"><div class=\"rem-process-step__item\">Access to all developers across Mauritius<\/div><div class=\"rem-process-step__item\">New developments (PDS, Smart City) and resale properties (IRS, RES)<\/div><div class=\"rem-process-step__item\">On-site or video viewings arranged<\/div><div class=\"rem-process-step__item\">No agency fee for the buyer<\/div><\/div><\/div><div class=\"rem-process-step\"><div class=\"rem-process-step__topbar\"><\/div><div class=\"rem-process-step__num\" aria-hidden=\"true\">03<\/div><div class=\"rem-process-step__icon\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M9 5H7a2 2 0 0 0-2 2v12a2 2 0 0 0 2 2h10a2 2 0 0 0 2-2V7a2 2 0 0 0-2-2h-2\"\/><rect x=\"9\" y=\"3\" width=\"6\" height=\"4\" rx=\"1\" ry=\"1\"\/><path d=\"M9 12l2 2 4-4\"\/><\/svg><\/div><h3>Legal &amp; administrative support<\/h3><div class=\"rem-process-step__sep\"><\/div><p>We guide you through every required step: EDB application, notary coordination, and compliance with the new payment rules in force since December 2024.<\/p><div class=\"rem-process-step__items\"><div class=\"rem-process-step__item\">EDB application filing via the NELS platform<\/div><div class=\"rem-process-step__item\">Coordination with the notary and local bank<\/div><div class=\"rem-process-step__item\">Compliance with the 85% MUR \/ 15% foreign currency rule (Dec. 2024)<\/div><div class=\"rem-process-step__item\">Residence permit application if eligible<\/div><\/div><\/div><div class=\"rem-process-step\"><div class=\"rem-process-step__topbar\"><\/div><div class=\"rem-process-step__num\" aria-hidden=\"true\">04<\/div><div class=\"rem-process-step__icon\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M12 2v20M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg><\/div><h3>Ongoing support &amp; optimization<\/h3><div class=\"rem-process-step__sep\"><\/div><p>After acquisition, we continue to support your investment \u2014 rental management, tax optimization, and long-term guidance.<\/p><div class=\"rem-process-step__items\"><div class=\"rem-process-step__item\">Short-term or long-term rental management<\/div><div class=\"rem-process-step__item\">Tax optimization: tax residency, France\u2013Mauritius tax treaty<\/div><div class=\"rem-process-step__item\">Planning ahead for the 10% transfer tax increase (July 2026)<\/div><div class=\"rem-process-step__item\">Permit renewal support<\/div><\/div><\/div><\/div><div class=\"rem-process__connector\"><div class=\"rem-process__conn-cell\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><path d=\"M12 6v6l4 2\"\/><\/svg><span>Average timeframe: 1 to 2 weeks<\/span><\/div><div class=\"rem-process__conn-cell\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><path d=\"M12 6v6l4 2\"\/><\/svg><span>Viewings arranged within 48 hours<\/span><\/div><div class=\"rem-process__conn-cell\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><path d=\"M12 6v6l4 2\"\/><\/svg><span>EDB processing: 4 to 8 weeks<\/span><\/div><div class=\"rem-process__conn-cell\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M9 12l2 2 4-4m6 2a9 9 0 1 1-18 0 9 9 0 0 1 18 0z\"\/><\/svg><span>Unlimited post-acquisition support<\/span><\/div><\/div><\/div><\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1ab0886 e-con-full e-flex e-con e-parent\" data-id=\"1ab0886\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f230d30 elementor-widget elementor-widget-html\" data-id=\"f230d30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n@import url('https:\/\/fonts.googleapis.com\/css2?family=Playfair+Display:ital,wght@0,600;0,700;1,400&family=Inter:wght@300;400;500&display=swap');\n*{margin:0;padding:0;box-sizing:border-box;}\n\n.rem-faq{background:#f2f2f2;padding:90px 60px;font-family:'Inter',sans-serif;}\n.rem-faq__inner{max-width:900px;margin:0 auto;}\n.rem-faq__header{margin-bottom:52px;}\n.rem-faq__overtitle{font-size:9px;font-weight:500;letter-spacing:4px;text-transform:uppercase;color:#156e83;margin-bottom:14px;display:block;}\n.rem-sep{display:flex;align-items:center;gap:10px;margin-bottom:24px;}\n.rem-sep__line{flex:1;height:1px;background:#156e83;opacity:0.3;}\n.rem-sep__dot{width:5px;height:5px;border-radius:50%;background:#156e83;flex-shrink:0;}\n.rem-faq__header h2{font-family:'Playfair Display',serif;font-size:clamp(24px,3vw,38px);font-weight:700;color:#1d1d1d;line-height:1.25;margin-bottom:14px;}\n.rem-faq__header p{font-size:14px;font-weight:300;color:#6d6d6d;line-height:1.75;}\n\n.rem-faq__list{display:flex;flex-direction:column;gap:2px;}\n\n.rem-faq-item{background:#ffffff;}\n.rem-faq-item__trigger{width:100%;background:none;border:none;padding:22px 28px;display:flex;align-items:center;justify-content:space-between;gap:16px;cursor:pointer;text-align:left;transition:background 0.2s;}\n.rem-faq-item__trigger:hover{background:#fafafa;}\n.rem-faq-item__trigger[aria-expanded=\"true\"]{background:#fafafa;border-left:3px solid #156e83;}\n.rem-faq-item__trigger[aria-expanded=\"false\"]{border-left:3px solid transparent;}\n.rem-faq-item__q{font-family:'Inter',sans-serif;font-size:14px;font-weight:500;color:#1d1d1d;line-height:1.4;}\n.rem-faq-item__icon{width:20px;height:20px;flex-shrink:0;color:#156e83;transition:transform 0.25s;}\n.rem-faq-item__trigger[aria-expanded=\"true\"] .rem-faq-item__icon{transform:rotate(45deg);}\n\n.rem-faq-item__body{max-height:0;overflow:hidden;transition:max-height 0.35s ease;}\n.rem-faq-item__body.is-open{max-height:400px;}\n.rem-faq-item__content{padding:0 28px 24px 31px;font-size:13.5px;font-weight:300;color:#6d6d6d;line-height:1.8;}\n.rem-faq-item__content strong{font-weight:500;color:#333;}\n.rem-faq-item__content a{color:#156e83;text-decoration:none;}\n.rem-faq-item__content a:hover{text-decoration:underline;}\n\n.rem-faq__source{margin-top:20px;font-size:10px;font-weight:300;color:#6d6d6d;text-align:right;font-style:italic;}\n\n@media(max-width:768px){\n  .rem-faq{padding:56px 24px;}\n  .rem-faq-item__trigger{padding:18px 20px;}\n  .rem-faq-item__content{padding:0 20px 20px 23px;}\n  .rem-faq-item__q{font-size:13px;}\n}\n@media(max-width:480px){.rem-faq{padding:44px 18px;}}\n@media(max-width:320px){.rem-faq-item__trigger{padding:16px 16px;}.rem-faq-item__q{font-size:12px;}}\n<\/style>\n\n<section class=\"rem-faq\">\n<div class=\"rem-faq__inner\">\n\n  <header class=\"rem-faq__header\">\n    <span class=\"rem-faq__overtitle\">Frequently Asked Questions \u00b7 EDB Data 2025\u20132026<\/span>\n    <div class=\"rem-sep\"><div class=\"rem-sep__line\"><\/div><div class=\"rem-sep__dot\"><\/div><div class=\"rem-sep__line\"><\/div><\/div>\n    <h2>Your questions about real estate<br>investment in Mauritius<\/h2>\n    <p>Answers based on official EDB regulations, the Finance Act 2025, and the National Budget 2025\u20132026.<\/p>\n  <\/header>\n\n  <div class=\"rem-faq__list\" role=\"list\">\n\n    <div class=\"rem-faq-item\" role=\"listitem\">\n      <button class=\"rem-faq-item__trigger\" aria-expanded=\"false\" onclick=\"remFaqToggle(this)\">\n        <span class=\"rem-faq-item__q\">Can a foreigner buy any property in Mauritius?<\/span>\n        <svg class=\"rem-faq-item__icon\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12l7 7 7-7\"\/><\/svg>\n      <\/button>\n      <div class=\"rem-faq-item__body\"><div class=\"rem-faq-item__content\">No. Non-citizens can purchase property in Mauritius only under EDB-approved schemes: <strong>PDS, IRS, RES, Smart City (SCS), IHS, or G+2<\/strong>. Since the 2025\u20132026 Budget, the provision that allowed non-citizens holding a special authorization to buy outside the approved schemes above USD 500,000 has been removed. Only EDB-regulated schemes are now accessible.<\/div><\/div>\n    <\/div>\n\n    <div class=\"rem-faq-item\" role=\"listitem\">\n      <button class=\"rem-faq-item__trigger\" aria-expanded=\"false\" onclick=\"remFaqToggle(this)\">\n        <span class=\"rem-faq-item__q\">What is the minimum amount required to obtain a residence permit through real estate?<\/span>\n        <svg class=\"rem-faq-item__icon\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12l7 7 7-7\"\/><\/svg>\n      <\/button>\n      <div class=\"rem-faq-item__body\"><div class=\"rem-faq-item__content\"><strong>USD 375,000<\/strong> (or the equivalent in convertible currency or MUR) invested in an eligible residential property under PDS, IRS, RES, Smart City, IHS, or G+2. The permit is granted for the entire period of ownership and extends to the spouse and children under 24. Source: official EDB Mauritius \u2014 edbmauritius.org.<\/div><\/div>\n    <\/div>\n\n    <div class=\"rem-faq-item\" role=\"listitem\">\n      <button class=\"rem-faq-item__trigger\" aria-expanded=\"false\" onclick=\"remFaqToggle(this)\">\n        <span class=\"rem-faq-item__q\">What is the new payment rule in force since December 2024?<\/span>\n        <svg class=\"rem-faq-item__icon\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12l7 7 7-7\"\/><\/svg>\n      <\/button>\n      <div class=\"rem-faq-item__body\"><div class=\"rem-faq-item__content\">Since <strong>December 13, 2024<\/strong>, any non-citizen buyer must pay <strong>85% of the sale price in Mauritian rupees (MUR)<\/strong> to the developer, with the remaining 15% in 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: EDB Mauritius \u2014 Cabinet Decision of December 6, 2024.<\/div><\/div>\n    <\/div>\n\n    <div class=\"rem-faq-item\" role=\"listitem\">\n      <button class=\"rem-faq-item__trigger\" aria-expanded=\"false\" onclick=\"remFaqToggle(this)\">\n        <span class=\"rem-faq-item__q\">What is the difference between PDS, IRS, and RES?<\/span>\n        <svg class=\"rem-faq-item__icon\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12l7 7 7-7\"\/><\/svg>\n      <\/button>\n      <div class=\"rem-faq-item__body\"><div class=\"rem-faq-item__content\">The <strong>PDS<\/strong> (since 2015) is the unified scheme covering all new residential developments \u2014 it officially replaced both IRS and RES. The <strong>IRS<\/strong> (since 2001) and <strong>RES<\/strong> (since 2007) still exist only for resale properties in developments built before 2015. For any new development, only the PDS applies. All three schemes qualify for a residence permit from USD 375,000 of investment.<\/div><\/div>\n    <\/div>\n\n    <div class=\"rem-faq-item\" role=\"listitem\">\n      <button class=\"rem-faq-item__trigger\" aria-expanded=\"false\" onclick=\"remFaqToggle(this)\">\n        <span class=\"rem-faq-item__q\">Is there capital gains tax when reselling a property in Mauritius?<\/span>\n        <svg class=\"rem-faq-item__icon\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12l7 7 7-7\"\/><\/svg>\n      <\/button>\n      <div class=\"rem-faq-item__body\"><div class=\"rem-faq-item__content\"><strong>No.<\/strong> Although mentioned during the 2025\u20132026 budget speech, no real estate capital gains tax was introduced by the Finance Act 2025. Mauritius maintains its traditional regime: <strong>0% capital gains tax for individuals<\/strong>. However, the land transfer tax on resale to a non-citizen will increase from 5% to <strong>10% starting July 1, 2026<\/strong>. Source: Finance Act 2025.<\/div><\/div>\n    <\/div>\n\n    <div class=\"rem-faq-item\" role=\"listitem\">\n      <button class=\"rem-faq-item__trigger\" aria-expanded=\"false\" onclick=\"remFaqToggle(this)\">\n        <span class=\"rem-faq-item__q\">Can you rent out your property in Mauritius?<\/span>\n        <svg class=\"rem-faq-item__icon\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12l7 7 7-7\"\/><\/svg>\n      <\/button>\n      <div class=\"rem-faq-item__body\"><div class=\"rem-faq-item__content\">Yes, freely. Owners under all schemes (PDS, IRS, RES, SCS, G+2) can rent out their property on a short-term or long-term basis without restriction. Rental income is taxed at <strong>15%<\/strong> in Mauritius. Under the France\u2013Mauritius tax treaty of 1980, this income is taxable only in Mauritius (Article 6) \u2014 a tax credit is granted in France to avoid double taxation.<\/div><\/div>\n    <\/div>\n\n    <div class=\"rem-faq-item\" role=\"listitem\">\n      <button class=\"rem-faq-item__trigger\" aria-expanded=\"false\" onclick=\"remFaqToggle(this)\">\n        <span class=\"rem-faq-item__q\">What is the G+2 scheme, and how is it different from R+2?<\/span>\n        <svg class=\"rem-faq-item__icon\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12l7 7 7-7\"\/><\/svg>\n      <\/button>\n      <div class=\"rem-faq-item__body\"><div class=\"rem-faq-item__content\">It is the same scheme \u2014 <strong>G+2 (Ground + 2)<\/strong> is the official EDB designation, while R+2 is the common French wording (ground floor + 2 upper floors). It applies to apartments in buildings with at least 2 floors above the ground floor, from <strong>MUR 6,000,000<\/strong> (~USD 130,000). A residence permit is granted only if the property exceeds USD 375,000 \u2014 below that threshold, only the title deed is issued. Seafront apartments are excluded from the scheme.<\/div><\/div>\n    <\/div>\n\n    <div class=\"rem-faq-item\" role=\"listitem\">\n      <button class=\"rem-faq-item__trigger\" aria-expanded=\"false\" onclick=\"remFaqToggle(this)\">\n        <span class=\"rem-faq-item__q\">Can you buy through a company in Mauritius?<\/span>\n        <svg class=\"rem-faq-item__icon\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12l7 7 7-7\"\/><\/svg>\n      <\/button>\n      <div class=\"rem-faq-item__body\"><div class=\"rem-faq-item__content\">Yes. It is possible to acquire property through a Mauritian company (domestic LTD or GBC). Advantages include a corporate tax rate capped at 15%, easier rental management, and estate planning optimization. Please note: property held through a company may still remain within the scope of French wealth tax for French tax residents. Prior structuring with a France\u2013Mauritius tax advisor is strongly recommended.<\/div><\/div>\n    <\/div>\n\n    <div class=\"rem-faq-item\" role=\"listitem\">\n      <button class=\"rem-faq-item__trigger\" aria-expanded=\"false\" onclick=\"remFaqToggle(this)\">\n        <span class=\"rem-faq-item__q\">Why invest before July 2026?<\/span>\n        <svg class=\"rem-faq-item__icon\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12l7 7 7-7\"\/><\/svg>\n      <\/button>\n      <div class=\"rem-faq-item__body\"><div class=\"rem-faq-item__content\">Effective July 1, 2026, registration duties and land transfer taxes for non-citizens will increase from 5% to 10% on all purchases within approved development schemes (PDS, IRS, RES, SCS, IHS, G+2). This increase applies to deeds registered from that date onward, even if the reservation agreement was signed earlier. On a USD 500,000 property, completing the purchase before this deadline represents a saving of <strong>USD 25,000<\/strong>. Source: Finance Bill 2025\u20132026.<\/div><\/div>\n    <\/div>\n\n  <\/div>\n\n  <p class=\"rem-faq__source\">Sources: EDB Mauritius \u00b7 Finance Act 2025 \u00b7 National Budget 2025\u20132026 \u00b7 France\u2013Mauritius Tax Treaty 1980<\/p>\n\n<\/div>\n<\/section>\n\n<script>\nfunction remFaqToggle(btn){\n  var body=btn.nextElementSibling;\n  var isOpen=btn.getAttribute('aria-expanded')==='true';\n  document.querySelectorAll('.rem-faq-item__trigger').forEach(function(b){\n    b.setAttribute('aria-expanded','false');\n    b.nextElementSibling.classList.remove('is-open');\n  });\n  if(!isOpen){btn.setAttribute('aria-expanded','true');body.classList.add('is-open');}\n}\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>How to buy in Mauritius a house, villa, apartment, penthouse on plans or resale? Westimmo, specialized real estate agency explains everything and accompanies you throughout your purchase<\/p>\n","protected":false},"author":1,"featured_media":241929,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"how to buy mauritius","_yoast_wpseo_title":"How to buy a property in Mauritius - Westimmo Real Estate Agency","_yoast_wpseo_metadesc":"How to buy in Mauritius a house, villa, apartment, penthouse on plans or resale? understand the PDS,R+2,SMARTCITY projects .","footnotes":""},"class_list":["post-252288","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.9 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>How to buy a property in Mauritius - Westimmo Real Estate Agency<\/title>\n<meta name=\"description\" content=\"How to buy in Mauritius a house, villa, apartment, penthouse on plans or resale? 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