RES Mauritius

17/01/2022

Obtain a residence permit in Mauritius through RES immobilier

Your real estate investment in Mauritius is facilitated by the Real Estate Scheme (RES). Since 2007, this legal framework has been accessible to foreigners wishing to establish their tax residence in Mauritius.

What a difference between RES, IRS and PDS?

The Real Estate Scheme is the least framed of Mauritian investment schemes.
No minimum purchase threshold is defined,
so you can invest in a RES property less than $500 000 USD (428 000 EUR), unlike IRS link to page IRS.
All real estate projects developed from 2016 onwards meet the new name, PDS link to page PDS, Property Development Scheme. Without minimum investment or area, the SDP retains the same residency permit regulations as IRS and RES.

Specific conditions to RES

Real estate units meeting the legal framework of the RES must have a minimum area of 4,000m2 and a maximum of 10 hectares.

From the point of view of registration tax, the RES requests the same guarantees as the IRS: the fee corresponds to 5% of the purchase value (government tax).

Residency in Mauritius through RES

Purchase of a house or apartment in RES in Mauritius less than $USD 500,000 (428,000)€) will make you eligible for a temporary residence permit of up to 6 months. For any purchase exceeding $500,000,
RES gives you access to the same benefits as IRS, namely:

– Permanent Mauritian residence permit for owner and family (spouse and children)

– Mauritius annual residence permit renewable for spouse (unmarried)

– Ability to establish tax residence
in Mauritius, subject to 183 days per year or 270 days per 2 years.


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