Mauritius Real Estate Investment
Discover exceptional investment opportunities with unique tax benefits in one of the world's most attractive property markets
Investment Paradise
Mauritius has emerged as one of the most attractive destinations for international real estate investment, combining tropical paradise living with sophisticated financial advantages. The island nation offers foreign investors unique opportunities to acquire property while benefiting from one of the world's most investor-friendly tax regimes and residence permit programs.
Key Investment Schemes
Property Development Scheme (PDS)
The Property Development Scheme represents one of the most accessible pathways for foreign property investment in Mauritius. Under this program, investors can purchase high-end residential properties with significant benefits:
- Minimum Investment
Properties valued at USD 375,000 or equivalent in freely convertible currency
- Residence Permit
Automatic permanent residence permit available, including spouse and children
- Registration Tax
Harmonized at just 5% compared to higher rates in other schemes
- No Occupation Permit Required
Investors can live and work in Mauritius without additional permits
Integrated Resort Scheme (IRS) and Real Estate Scheme (RES)
These premium schemes offer access to luxury properties with exclusive amenities:
- IRS Benefits
Access to prestigious amenities including golf courses, restaurants, spas, and private beach clubs
- Registration Fees
USD 70,000 for IRS properties, USD 25,000 for RES properties
- Luxury Focus
Emphasis on high-end developments with comprehensive resort facilities
Exceptional Tax Benefits
Maximum Tax Rate
Tax rate capped at 15% for all residents, with rental income taxed at the same favorable rate.
Double Taxation Treaties
DTAs with numerous countries prevent investors from being taxed twice on the same income.
Strategic Investment Advantages
Stable Political Environment
Stable democracy with consistent pro-business policies, providing long-term investment security.
Strong Legal Framework
Robust legal system that protects property rights with clear regulatory frameworks.
Strategic Location
Gateway between Africa, Asia, and Europe, ideal for international business.
Investment Considerations
Professional Guidance
The Economic Development Board provides comprehensive guidance throughout the property purchasing process, ensuring investors understand all requirements and benefits.
Tax Resident Status Benefits
Foreign investors who reside in Mauritius for at least 183 days per year can obtain Mauritian tax resident status, unlocking additional tax benefits and further enhancing the investment's financial advantages.
Investment Excellence
Real estate investment in Mauritius offers a unique combination of financial advantages, lifestyle benefits, and long-term security. The absence of capital gains tax, favorable income tax rates, residence permit opportunities, and stable investment environment make Mauritius one of the world's most attractive property investment destinations.
The island's strategic position as a business hub, combined with its exceptional quality of life and investor-friendly policies, creates a compelling case for international real estate investment. Whether seeking a tropical residence, rental income opportunity, or long-term capital appreciation, Mauritius provides an unparalleled investment environment that continues to attract discerning investors from around the globe.