Since 2002 the Mauritian Government has introduced three different schemes that allows foreign investors to become Mauritian citizens.

Integrated Resort Scheme (IRS): allows foreigners to buy world-class luxury villas with commercial facilities and leisure amenities attached to the residential units such as, international-class golf courses, Spa and wellness centres and gyms, housekeeping services, concierge services, restaurants, beach club, boat house, maintenance services.


  • The investment amount dedicated to an IRS residence in Mauritius, including land not exceeding 1.25 acres, will have to exceed 500 000 USD (excluding taxes).
  • Registration duty payable by purchaser is fixed at 70 000 USD (approximately 52 000 euros) or 5% of the value of the property. whichever is the higher

Mauritian Residence Permit:

  • Once the IRS unit is acquired, the buyer is automatically granted a Mauritian permanent residence permit, so is his (her) spouse and any dependents.
  • Note: The residence permit granted under the IRS system will remain valid for as long as the holder maintains ownership of the property

Legal Process:

  • Foreign citizens, Mauritian citizens, company’s or a trust’s wishing to buy an IRS in Mauritius must apply with to the Board of Investment (BOI).
  • The application must include a non-refundable registration fees amounting Rs 10 000 payable through the IRS promoter and addressed by cheque to the Board of Investment.

Legal Process:

  • Copies of the 5 first pages of his/her passport
  • Original birth certificate
  • Police Clearance certificate not older than 3 months
  • A letter from the bank certifying the KYC (Know Your Client) exercise for the buyer.

The Real Estate Scheme (RES): Launched in 2007 by the Mauritian authorities, this measure, just like the Integrated Resort Scheme (IRS), has been elaborated in order to allow non-Mauritian citizens to acquire properties in Mauritius. The Real Estate Scheme (RES), is the second scheme under which a foreigner can invest in Mauritius. The statutory framework of RES is based on that of the Integrated Resort Scheme. However, it aims at more reduced development surfaces, 1 acre at least and not exceeding 10 hectares. Moreover, a RES project should include a minimum of 6 residential units. RES enables expats to buy high-end villas and apartments within a residential complex offering exclusive world-class facilities, leisure activities and services such as:

  • Guard Service
  • Maintenance
  • Gardening and landscaping
  • Housekeeping

Property Development Scheme (PDS): The Property Development Scheme (PDS), which has replaced the IRS and RES, allows the development of a mix of residences for sale to non-citizens, citizens of Mauritius. The PDS is basically an integrated project with social dimensions for benefit of the neighbouring community and allows for the development and sale of high standing residential units mainly to foreigners.

The PDS provides the following:

  • the development of luxurious residential units on freehold land of an extent of at least 4.220 m2 (1 arpent)
  • the development of at least six (6) residential properties of high standing;
  • high quality public spaces that helps promote social interaction and a sense of community;
  • high-class leisure, commercial amenities and facilities intended to enhance the residential units;
  • day-to-day management services to residents including security, maintenance, gardening, solid waste disposal and household services; and
  • social contribution in terms of social amenities, community development and other facilities for the benefit of the community.

Starting price: no minimum price for purchasing property and 100% of units can be sold to non-residence.
A non-citizen is eligible for a residence permit upon the purchase of a property under the PDS scheme when he/ she has invested more than USD 500,000 or its equivalent in any freely convertible foreign currency.
The PDS is also a demarcation from the IRS and RES in as much as it does not differentiate between small and big landowners and harmonizes the registration duty to a single rate of 5% instead of USD 70,000 on registration of a deed under IRS and USD 25,000 under RES

Who can buy under the PDS Scheme?

  • a natural person, whether a citizen of Mauritius, a non-citizen or a member of the Mauritian diaspora
  • a company incorporated or registered under the Companies Act
  • a société, where its deed of formation is deposited with the Registrar of Companies
  • a limited partnership under the Limited Partnerships Act
  • a Trust, where the trusteeship services are provided by a qualified trustee or Foundation under the Foundations Acts

Note: A qualified global business as defined under the Financial Services Act 2007 holding a Global Business License may acquire property under the PDS scheme

What about my Family?

  • Dependents of Occupation/ Residence Permit holders, namely spouse, children up to the age of 24 and common-law partner, are also eligible to apply for a residence permit.

What is it like, to live in Mauritius?

  • Mauritius offers an exceptionally safe, hospitable and pleasant environment for people who plan to work, live or retire on the island. Mauritius is recognized as one of the safest countries in the world where the rule of law prevails.
  • On the health front, Mauritius is disease and epidemic-free. Mauritius offers excellent private clinics and laboratories.
  • The education sector boasts several schools of international standard, both public and private, delivering the Cambridge University ‘A’ levels, the French Baccalaureate and the International Baccalaureate. Several tertiary education providers can also be found, offering internationally recognized degrees and post-degree qualifications.
  • Mauritius has a sound banking and financial services sector which comprises major international and local players in banking, insurance, asset and wealth management sectors etc.