Luxury real estate

Buy a house in Mauritius - Investment in Mauritian real estate

Investing in real estate is one of the safest investments to build up a sustainable heritage to pass on to future generations and it is even better if the investment is made in a country that provides tax benefits to the investor.

Mauritius, a country ranked among the top 10 in the world in terms of peace and economic success, also applies an attractive tax policy that includes several tax advantages for the foreign investor in Mauritius.


To allow foreigners to buy real estate in Mauritius, the Mauritian government has introduced the PDS (Property Development Scheme) to replace the former RES and IRS, which regulates the construction and sale of villas and apartments accessible to foreigners on properties with associated services for an exclusive comfort and in phase with the surrounding landscape.


Real estate investment in Mauritius is similar to what is practised in France, UK or elsewhere; the off-plan method allows an unblocking of the gradual funds, in line with the progress of the works, until the handing over of the keys and the removal of reservations. It is also possible to buy an already completed property that is accessible to foreigners.

Any investment of more than USD 500,000 grants permanent residence to foreign purchasers including their spouses and children up to 24 years of age.

An agreement signed between Mauritius and several countries also allows investors not to be subject to the various taxes and other taxes on income and wealth that would otherwise be taxable to them if their financial investment had been made in their country of origin.


In the early 2000s, the Mauritian government put in place two specific and regulated legal frameworks. The IRS (Integrated Resort Scheme) and RES (Real Estate Scheme) schemes, which designate the main programs available to investors wishing to immerse themselves in Mauritian real estate, These two types of programs are differentiated by the size, the facilities and the selling prices of the real estate project.


IRS ( Integrated Resort Scheme)

Investing in real estate under IRS scheme for a foreigner means acquiring a luxury property (villa, loft or apartment) in a grand complex, which extends over an area of more than 10 hectares. The complex in question has to offer multiple high-end services such as individual swimming pools, golf courses, marinas, restaurants, hotels, sports complexes, security and concierge services, to name but a few.

By investing in real estate under IRS, the buyer automatically gets a permanent residence permit in Mauritius for him, his companion and his dependent children under the age of 24.

Good to know: buying in IRS means that the investor is able to shell out from $ 500,000, excluding file fees and government tax. Moreover, any purchase of real estate in IRS greater than 500 000 dollars induces the payment of a registration tax of approximately 60 000 dollars.

See our IRS properties


RES  (Real Estate Scheme)

Investing in real estate under RES regime for a foreigner or a Mauritian induces the purchase of a property that is part of a smaller project than the IRS.

Thus, the surface on which the complex extends can measure between 4 and 10 hectares. The minimum price of the property acquired may be less than $ 500,000, which does not automatically open the rights to a permanent residence permit.

However, the investor has to pay a registration fee, a government tax, and a registration fee.

See our RES villas and apartments


PDS (Property Development Scheme)

In view of harmonizing the regulation of real estate laws, the Mauritian government decided to create a single legal framework. The PDS (Property Development Scheme) has therefore been put into action since June 2015, opening the luxury real estate market to foreign investors, certainly, but also to Mauritian citizens.


  • PDS properties can only be sold by experienced developers
  • They are environmentally friendly and naturally integrate into the neighbouring Mauritian habitat
  • The PDS operate in a green, naturally ventilated frame with solar panels and water recovery systems, among others
  • The complexes must be accessible to the local population in the interests of social harmony
  • The PDS regime does not impose a minimum purchase price on the foreign investor who wishes to benefit from the tax advantages offered by Mauritius.


As under the IRS and RES regimes, the PDS grants permanent residence for any purchase of property over $ 500,000.

See our PDS offers

Groupe Robertson Patrimoine
 is a wealth and property management specialist firm with 16 years of international experience and leader in luxury real estate investment in Mauritius.

Our firm provides you with complete coverage before, during and after your investment. We manage for you the formalities and procedures in order to make your acquisition a reliable and secure investment.

A unique service that no other company offers its clients here.




Groupe Robertson Patrimoine
16 years of international experience in Wealth and Property Management.

Mont Mascal, Petit Raffray - Ile Maurice
N° de Téléphones : (00230) 262 79 78 / 57 54 20 50
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