About IRS

The aim of the Integrated Resort Scheme (IRS) legislation in Mauritius is to encourage the purchase of luxury residential units (over UD$500 000.00) by high net worth foreigners.

This allows a purchaser the right to take up residency in Mauritius. The Government has limited this right to allow 3000 families purchasing residential units in excess of $500 000.00 in IRS developments approved by the Board of Investment (BOI).

IRS owners are entitled to utilise the favourable fiscal environment offered by Mauritius and to benefit from the double taxation treaties the country has signed with 32 countries.