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IRS in Mauritius, all about real estate investment

You wish to invest in real estate in Mauritius ?

Since 2001, Mauritian government has put in place investment schemes to facilitate the purchase of properties. The IRS (Integrated Resort Scheme) allows a foreign national to acquire a luxury property.

The IRS legal framework in Mauritius


IRS applies mainly to luxury real estate. Residential or holiday villas, IRS constructions allow foreigners from all over the world to become an owner in Mauritius. This tax regime applicable to real estate was created by the Mauritian government, in accordance with the Economic Development Board (EDB). The IRS legal framework defines specific access conditions.

– The value of the purchased property must be higher or equal to $500’000 USD (386 390£)
– The building complex must be larger or equal to 25 acres
– The purchase of an IRS property requires the payment of a tax corresponding to 5% of the value of the property (government tax)

Buying a IRS property gives access to advantages :
– Delivery of a permanent Mauritian residence permit for the buyer, his/her spouse and his/her children
– Delivery of an annual renewable Mauritian residence permit for the cohabiting partner of the buyer
– Possibility of establishing tax residence in Mauritius subject to living on site 183 days a year or 270 days over two years.

Our IRS properties in Mauritius


Leading Luxury Home gathers a selection of houses and apartments which are part of IRS real estate projects. These luxury properties are exclusively available for sale at LLH.

Who can invest in a IRS property in Mauritius ?


The Integrated Resort Scheme is intended for foreign individuals in Mauritius who wish to become an owner or establish their tax residence in Mauritius. This property investment is meant for individuals wishing to purchase a luxury villa or apartment valued at $ 500’000 USD (386 390£) or more.

Real estate development

Discover the luxury villas Osiris

LLH supports you in the process of your real estate investment


Do you need help for choosing your IRS accommodation or advice for your real estate investment ? The Leading Luxury Home team is present to guide you throughout your transaction.

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