{"id":332244,"date":"2026-09-29T08:06:49","date_gmt":"2026-09-29T04:06:49","guid":{"rendered":"https:\/\/real-estate-mauritius.mu\/?p=332244"},"modified":"2026-09-29T08:09:38","modified_gmt":"2026-09-29T04:09:38","slug":"invest-hotel-scheme-mauritius","status":"publish","type":"post","link":"https:\/\/real-estate-mauritius.mu\/en\/invest-hotel-scheme-mauritius\/","title":{"rendered":"Invest Hotel Scheme (IHS) in Mauritius: Buying a Hotel Room, Costs and Resale"},"content":{"rendered":"

The Invest Hotel Scheme (IHS) lets you buy a room, suite or villa inside a Mauritian hotel as freehold property, on condition that you lease it back to the operator. There is no minimum price for a room or suite, US$375,000 (excluding taxes) for a stand-alone villa, and a residence permit is available from US$375,000 invested. In return, your own use of the unit is capped, and the investment stands or falls on the leaseback contract rather than on the bricks alone.<\/p>\n

What the IHS is, and what it is not<\/h2>\n

The IHS is an Economic Development Board (EDB) regime that allows a hotel developer to finance its project by selling villas, suites or rooms to individual buyers. It rests on the Economic Development Board Act 2017 and the Economic Development Board (Invest Hotel Scheme) Regulations 2015, as amended. The hotel site, freehold or leasehold, must cover more than one hectare.<\/p>\n

It is neither a residential programme like PDS, IRS, RES or Smart City<\/a>, nor a holiday home you can use as you please. You own a unit, but the hotel runs it: the rules require the unit to be leased to the IHS company, which manages, markets and operates it, including the front desk. To compare the other regimes, see PDS vs IRS: the differences for a foreign buyer<\/a> and the RES<\/a>.<\/p>\n

Who can buy an IHS unit?<\/h2>\n

The EDB guidelines (April 2024) allow purchases by a non-citizen, a Mauritian citizen, a company incorporated under the Companies Act 2001, a soci\u00e9t\u00e9 whose deed of formation is deposited with the Registrar of Companies, and a trust whose trustee is licensed by the Financial Services Commission. A holder of a Global Business Licence cannot buy under the scheme.<\/p>\n

A foreign buyer must fund the purchase with money from outside Mauritius, transferred through a bank recognised by the Bank of Mauritius, and pay in a freely convertible currency. A loan in rupees is allowed if the first US$500,000 is paid in a freely convertible currency and the loan is also repaid in one.<\/p>\n

What budget, and which residence permit?<\/h2>\n

The threshold depends on the type of unit. A stand-alone villa cannot be acquired for less than US$375,000 excluding taxes. For a room, a suite or another part of the hotel, no minimum is set.<\/p>\n

The residence permit depends on the amount invested: a non-citizen who acquires a unit for at least US$375,000, or the equivalent in a convertible currency, receives resident status under the Immigration Act. This is the same threshold as the other EDB regimes (IRS, RES, PDS), which also open a permit at US$375,000. A room bought below that amount therefore does not carry a permit. The regulations (regulation 11A) extend the status to the spouse or common-law partner, to children under 24 and, under conditions, to an unmarried dependent relative, up to three people. For the next steps, read our guide to residence permits by property purchase<\/a>.<\/p>\n

Compulsory leaseback: how many days can you stay?<\/h2>\n

After the purchase, the owner signs a contract leasing the unit to the IHS company. The regulations state that this company manages, operates and markets the unit, takes the bookings and runs the front desk. The owner, or someone acting for the owner, may occupy the unit for a capped period in any 12 months. A Premium Visa holder may occupy it for the whole duration of the visa.<\/p>\n

The cap is not stated the same way everywhere. The consolidated regulations on the Laws of Mauritius portal and the EDB web page give 45 days in any period of 12 months. The EDB guidelines of April 2024 give 180 days. Before signing, ask for the exact figure in the leaseback contract and in the regulations attached to it, because it determines both your use and your rental income.<\/p>\n

The costs to plan for<\/h2>\n