Schemes for Non-Citizens

Explore the different types of real estate schemes provisions set in place by the government for non-citizens planning to settle in Mauritius.


Property Development Scheme (PDS)

The Property Development Scheme (PDS), allows the development of a mix of residences for sale to non-citizens, citizens and members of the Mauritian Diaspora. The PDS provides the following:
A non-citizen is eligible for a residence permit upon the purchase of a villa under the PDS scheme when he has invested more than USD 375,000 or its equivalent in any freely convertible foreign currency
Leasing Brokerage

Smart City Scheme (SCS)

The Smart Cities, revolving around the work, live and play concept, are large-scale mixed-use developments in cosmopolitan conurbations with smart technology and pioneering innovation at their core. The focus is to promote Mauritius as an intelligent, innovative and sustainable island through the development of self-sufficient cities offering integrated sustainable solutions and ensuring minimum wastage and maximum comfort for the long-term benefit of all citizens and the future generations irrespective of social and economic class.
Smart cities offer diversity in business locations for investments in education, health, R & D, biotechnology, financial, ICT, manufacturing, hospitality, energy, logistics, proptech and urban management solutions, retirement village, incubator, and green office buildings amongst others.
A smart city company and a smart city developer is eligible for incentives including:

Integrated Resort Scheme (IRS) & Real Estate Scheme (RES)

A foreigner also has the opportunity to acquire residential properties in existing projects, namely the Integrated Resort Scheme (IRS) and the Real Estate Scheme (RES). The non-citizen and dependents are eligible for a residence permit by virtue of the acquisition under the IRS, RES and PDS schemes when he has invested a minimum amount of USD 375,000. The owners may rent the property, become tax resident in Mauritius and face no restriction on the repatriation of funds or revenue raised from the sale or renting of the property.
Non-citizens who have a residence permit under IRS/RES will be exempted from an Occupation or Work permit to invest and work in Mauritius

Local Apartments

The Non-Citizens (Property Restriction) Act allows foreigners to purchase apartments in condominium developments of at least two levels above ground (G+2) with the prior approval of the Economic Development Board, provided the purchase price of an apartment is not less than MUR 6 million or its equivalent in any other hard convertible foreign currency

Invest Hotel Scheme (IHS)

The Invest Hotel Scheme (IHS) provides for hotel developers, issued with an IHS certificate, to sell villas, suites or rooms (units) forming part of existing or new hotels to finance the refurbishment, reconstruction, alteration or upgrading of existing hotels or the construction of new hotels.
Under the IHS, the investor who has acquired a unit enters into a lease agreement whereby the unit is leased back to the hotel developer in return for rental income. The unit leased to the hotel developer may be used and occupied by the unit owner or any person on his behalf free-of-charge for a total of not more than 45 days in any period of 12 months.
Where a non-citizen acquires a unit, forming part of a hotel under the IHS, for a price of not less than USD 375,000 or the equivalent in other freely convertible currencies, the owner is eligible for a residence permit.