The Real Estate Scheme (RES) is another premium residential option in Mauritius, featuring a variety of property types such as villas, penthouses, duplexes, and apartments. These homes are set within smaller, upscale developments that offer privacy and exclusivity.

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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 RES for Investors

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• Residency: Buying a RES 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 RES property, allowing for income generation.

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