Real Estate Investment

The IRS and RES Program


The Mauritian government has implemented additional investment programs as the IRS and RES.


  • The IRS Program allows a foreigner to buy a luxury property in Mauritius with a minimum investment of $ 500,000. The villas and luxury apartments are harmoniously integrated within luxury hotels and benefit from all of their services and facilities such as golf, marina, restaurants, spa, swimming pools, tennis courts, sailing club, diving center, security service 24h / 24, concierge, maintenance crews, etc.


To benefit from the IRS program, also count a tax of $ 70,000 levied by the Mauritian Government (or 5% of the value of the property) for the registration fees and the granting of Mauritian residence permit.


  • – Real Estate Scheme (RES) :


The RES program allows to invest in a property in Mauritius, without having to meet the investment threshold of $ 500,000. The investor cannot obtain a residence permit. RES legal framework is suitable for people wishing to live in Mauritius 6 months of the year and want to own an apartment or a luxury villa in real programs approved by the Board Of Investment.


The RES system also allows obtaining a residence permit only if the condition to invest at least $ 500,000 is respected.

In terms of taxes and registration fees to the Mauritian government you should earmark an amount of $25,000.