Integrated Resort Scheme (IRS)

Integrated Resort Scheme (IRS) estates offer an exceptional living experience, with access to high-end leisure, entertainment, and wellness facilities. These often include golf courses, marinas, beach clubs, clubhouses, and wellness centres, all set within beautifully designed environments that provide a private resort-style lifestyle.

Foreign nationals can purchase a range of residential properties within existing IRS developments, including villas, townhouses, penthouses, apartments, duplexes, and serviced land. Presently, all new real estate projects opened to foreign investors are developed under the Property Development Scheme (PDS) which has replaced the IRS and RES.

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Key Advantages of the IRS for Investors

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• Residency: Buying an IRS property valued above USD 375,000 (excluding taxes) grants the buyer, their spouse, and children under 24 a permanent residence permit in Mauritius.

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• Tax Residency: Investors spending at least 183 days a year in Mauritius may qualify as tax residents and benefit from the island’s favourable tax system.

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• Rental Income: Owners are free to rent out their IRS property, allowing for income generation.

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• No Additional Permits Needed: IRS investors can live, work, and invest in Mauritius without needing a separate occupation or work permit.