Investing In Mauritius

Mauritius is becoming an international island with a diverse and sophisticated economy, with one of the highest growth rates in Sub-Saharan Africa. Consistently building a strong reputation as a reliable investment platform.

Why Invest In Mauritius?

A Secured Investment

In line with its diversification strategy, the Mauritian Government has introduced a number of schemes allowing foreign buyers to own freehold property on the Island.

The Integrated Resort Scheme (IRS) – Legal framework set up in 2002 to promote foreign direct investment in the local real estate sector. Allows foreigners to buy freehold property within an integrated development scheme, which offers more than just property (resort services such as a golf, marina, spa…)

The Property Development Scheme (PDS)- In 2015, the IRS and RES were replaced by the Property Development Scheme (PDS). This decision aims at standardising foreign ownership regulations within one legal framework.

The Smart City Scheme (SCS) – Set up in 2015, the Smart City Scheme provides a favourable, ecological and sustainable framework as well as numerous attractive fiscal and non-fiscal advantages to investors for the development of “intelligent” towns across the island.

Mauritian Residence Permit

Foreign homeowners are eligible to a Mauritian permit upon the acquisition of a real estate property of at least USD 500,000, falling under the IRS, RES, PDS or SCS legal frameworks. Which opens the door to living, working and starting as business in the country, under certain conditions.

This permit is also issue to the spouse our common law partner of the owner and dependent children under 24years.

A Favourable Fiscal Regime

Mauritius having signed double taxation avoidance agreements with 44 countries, including Belgium and Luxembourg, the tax resident status offers certain benefits such as:

Income tax rate not exceeding 15%
No inheritance tax
No capital gains tax
Free repatriation of profits, dividends and capital
Possibility of structuring the purchase under several forms (in own name, in civil society under Mauritian law, foreign company, trust, etc …)

Off-Plan Sales

Properties can be purchased through a sale in a future state of completion (VEFA) contracts, which allow the acquisition of a property with pre-determined payments over the construction period. Under the VEFA scheme, you are also provided with a guaranty of completion from a leading commercial bank in Mauritius