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.
Capital gains taxes
Income & Corporate Tax