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The Property Development Scheme (PDS), which has replaced the IRS and RES, allows for the development of a mix of residences for sale to non-citizens, citizens and members of the Mauritian diaspora.

The SDP provides for the following

- 1. the development of luxury residential units on freehold land of at least 0.4220 hectares (1 acre), but not exceeding 21,105 hectares (50 acres)

- 2. The development of at least six (6) luxury residential properties;

- 3. A high quality of public space to promote social interaction and a sense of community;

- 4. High quality leisure, commercial and other facilities to enhance the residential units;

- 5. Permanent management of services for residents, including security, maintenance, gardening, solid waste disposal and household services.

- 6. A social contribution in terms of social services, community development and other facilities for the benefit of the community.

- A non-citizen is eligible for a residence permit when purchasing a villa under the SDP when he/she has invested more than USD 500,000 or the equivalent in a freely convertible foreign currency.

- The SDP is also a demarcation from the IRS and RES as it does not distinguish between small and large landowners and harmonises the registration fee at a single rate of 5% instead of USD 70,000 on registration of a deed under IRS and USD 25,000 under RES.

For more information please visit the website of the EDB :

Choosing to invest in real estate in Mauritius is above all investing abroad in an exotic country offering numerous tax opportunities. But in addition to the exceptional living environment of this superb tropical island in the heart of the Indian Ocean, Mauritius is also a wise choice for investors looking for tax opportunities and interesting valuations.

The three main schemes for investing in Mauritius

Unlike many other countries, it is quite possible for foreign investors to invest in a flat or a villa in Mauritius. To do so, the Mauritian government has created three different investment schemes:

- The IRS allows a foreigner to own a luxury property in Mauritius on a freehold basis, provided that the investment is at least $500,000. In this case, it is villas and luxury flats integrated in the heart of luxurious hotels. This scheme is ideal for those wishing to retire in Mauritius.

- The IRS allows a foreigner to own a luxury property in Mauritius on a freehold basis, provided that the investment represents at least $500,000. In this case, it is about villas and luxury flats integrated in the heart of luxurious hotels. This scheme is ideal for those wishing to retire in Mauritius.

- The IHS allows the foreign investor to purchase a villa, room, flat or suite in full ownership. In this case, the buyer entrusts the management and operation of the property to the hotel establishment in which it is located. A rental lease is then established and the buyer will only be able to use the property for a defined number of free nights. Please note that this scheme does not allow for a residence permit to be obtained but it is ideal for investors who wish to take regular holidays in Mauritius.

- The RES allows the purchase of a freehold property without having to meet the investment threshold of $375,000. Thanks to this innovative programme, property investment in Mauritius is no longer reserved for the elite. The advantage of the RES is that you can obtain a residence permit with a minimum investment of $375,000.

Real estate investment in Mauritius: many advantages

It is notably thanks to these different programmes that the possibility of making a good investment in Mauritius is really present. Mauritius represents a real pole of stability at the crossroads of the Indian Ocean and Africa. Democracy is well established and civil society is particularly vibrant. This favourable political context dramatically increases the chances of a successful property investment in Mauritius. The island's legal framework is also reassuring, as Mauritius has been a member of the United Nations for over 40 years and a full member of the WTO for 20 years. Speaking only of business, Mauritius offers an attractive environment thanks to a low, fair and transparent tax system. In addition, dividends and profits can be repatriated without any restrictions.

Investing in an idyllic setting in Mauritius

Mauritius is one of the most popular investment countries for foreign investors, and for good reason! The island is a former French colony in the heart of the Indian Ocean and attracts professionals and tourists from all over the world with its idyllic beaches and pleasant climate. Particularly popular with retirees, Mauritius offers the ideal living environment for those who dream of a change of scenery while discovering a fascinating culture. It is no coincidence that Mauritius is one of the most popular tourist destinations in the world. Its pleasant climate all year round, its vast white sandy beaches and its modern infrastructure make it the ideal destination for foreign investment.The key to a real estate investment in Mauritius is a permanent residence permit that opens the doors to this little paradise on earth.

To resume : any investment of USD 375,000 or more entitles the investor to a 10-year renewable residence permit or a permanent residence permit in Mauritius, depending on the scheme chosen.

The Smart City Scheme is of particular interest as foreign investors holding a Mauritian residence permit for at least two years can apply for Mauritian citizenship if they invest at least USD 5 million.

The luxury villa for sale in Mauritius

The high standard of living exists in Mauritius and the villas offered on the market are little jewels of comfort and luxury. The surface, the rooms, the garden, the swimming pool and so many other things constitute a whole of attention for a comfortable life on a paradisiacal island.

A villa for sale in Mauritius can cost more than € 750,000. A perfectly reasonable sum considering the luxurious setting and comfort of the villas.

The Tamarin Public Beach area is an extraordinary place to live. The proximity of the beach and the Casela Natural Park gives the site an exceptional potential. The villa for sale is detached. It has prestigious fittings which give it a cachet. The surface area is on average 300 m² with a garden that can reach 1000 m². The layout of the rooms and bedrooms of the house are worked out in detail to meet a demand for excellent comfort. The outdoor areas are equipped with a gazebo, a swimming pool, a laundry room, a garage and a spa.

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