The (all) integrated resort scheme

Home to foreigners

To encourage foreign direct investment, the Mauritian government implemented the Integrated Resort Scheme (IRS) in 2002.


This legal framework allows foreigners to acquire a freehold property within an integrated residential development. The amount of investment upon the acquisition of an IRS property in Mauritius must exceed USD 500 000 (excluding taxes). It enables the owners to benefit from a residence permit and Mauritian tax resident status – 15 % income and corporate tax, no capital gains tax and minimal inheritance tax.

  • Favourable tax sytem
  • Strong Offshore banking & financial sector
  • Ideal time zone location
residence permit

Residence

permit

No

Inheritance tax

No

Capital gains taxes

No Inheritance tax

15 %

Income & Corporate Tax