Real estate investment

Real estate investment is one of the secure investments for building lasting assets and protecting your financial security. To encourage foreign investment in Mauritian real estate, the Mauritian government has established the PDS (Property Development Scheme), RES (Real Estate Scheme) and IRS (Integrated Resort Scheme) systems.

The RES, IRS and PDS real estate projects are intended for foreign nationals and Mauritian citizens wishing to acquire various types of residential property such as the purchase of: a house for retirement; a secondary residence ; a villa; or an apartment, under conditions favorable to real estate investment and allowing them, under certain conditions, to obtain a residence permit.

In Mauritius, the real estate sector open to foreign investment remains one of the most reliable and profitable for obtaining permanent residence in Mauritius. The acquisition of a villa, apartment or penthouse in Mauritius worth more than 500,000 US Dollars under the RES or IRS regime gives these owners access to full ownership and ensures the obtaining of permanent residence for the buyer and his family.

For those who wish to benefit from tax resident status and benefit from all the privileges of Mauritian taxation, it is obligatory to reside in Mauritius 183 days per year (6 months + 1 day).

Under the tax treaty, property in Mauritius is exempt from the calculation of French tax resident property and does not need to be declared under ISF.

In Mauritius, the process of purchasing a new home is consistent with the purchase of off-plan real estate in France.