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G+2, IRS, RES expliqués : comment un étranger peut acheter un bien immobilier à l'Île Maurice

10 novembre 2025 · 6 min de lecture
G+2, IRS, RES expliqués : comment un étranger peut acheter un bien immobilier à l'Île Maurice

TL;DR , Key Takeaways

  • Foreigners can legally buy property in Mauritius through three main routes: IRS, RES and G+2.
  • IRS and RES are scheme-based developments with a minimum investment threshold and a residence permit benefit; G+2 allows foreigners to buy apartments in approved buildings of at least ground plus two floors.
  • Each route has distinct minimum price points, tax implications and eligibility criteria.
  • Choosing the wrong scheme can cost hundreds of thousands of euros in opportunity cost and tax inefficiency.
  • First Grand Property Management advises foreign buyers and operates their properties once acquired.

Last updated: 27 May 2026 · Author: Rohan Rai Vij, Founder of First Grand Property Management.

Can Foreigners Buy Property in Mauritius?

Yes – under government-approved schemes designed to encourage foreign direct investment. The key points:

  • Only eligible properties in designated developments can be purchased by non-citizens.
  • Each transaction must be approved by the Economic Development Board (EDB) prior to final registration.
  • Ownership is freehold within the approved project – not leasehold.
  • Many schemes also provide a pathway to a residence permit when purchase-thresholds are met. [oai_citation:5‡Harvey Law Corporation](https://harveylawcorporation.com/mauritius-residence-permit/?utm_source=chatgpt.com)

Overview of the Main Property Schemes for Foreign Buyers

Here are the key government-approved schemes you’ll encounter:

Scheme Full Name Minimum Investment* Type of Property Residency Offered?
G+2 (Ground + 2) Apartments in 2+ storey buildings Approx. USD 150k / MUR 6 million (for purchase) – BUT no automatic residency unless investment meets threshold. [oai_citation:6‡Real Estate Mauritius](https://real-estate-mauritius.mu/en/real-estate-schemes-mauritius-pds-r2-irs-res-smart-city/?utm_source=chatgpt.com) Apartments No (unless meets higher threshold)
IRS (Integrated Resort Scheme) Luxury villas/apartments in resort-style estates From USD 375,000+ in many recent guidelines. [oai_citation:7‡Property Mauritius](https://property-mauritius.mu/en/irs?utm_source=chatgpt.com) Villas / luxury Yes (with threshold)
RES (Real Estate Scheme) Villas/duplexes/apartments in approved developments From USD 375,000+ to qualify for residency in many cases. [oai_citation:8‡Property Mauritius](https://property-mauritius.mu/en/irs?utm_source=chatgpt.com) Villas / apartments Yes (if investment threshold met)
PDS (Property Development Scheme) Modern integrated developments replacing IRS/RES USD 375,000+ typical to qualify for residence. [oai_citation:9‡EDB Mauritius](https://edbmauritius.org/wp-content/uploads/2023/12/Guidelines-Acquisition-of-property-USD-500-000-.pdf?utm_source=chatgpt.com) Villas / apartments / mixed use Yes

*Minimums are subject to change – always verify with the EDB and legal advisor.

What Makes Mauritius a Stand-Out for Foreign Property Investment

Mauritius offers more than just a tropical backdrop. For foreign investors it delivers:

  • A stable, English-friendly legal system.
  • No inheritance tax, no wealth tax, and no capital gains tax on resale in many cases. [oai_citation:10‡Veles Club](https://veles-club.com/blog/x2xpimdhlw6ouf2bskoovzpx?utm_source=chatgpt.com)
  • A growing luxury rental market supported by tourism, expats and remote workers.
  • Clearer thresholds for residence permits (USD 375k+ for many schemes) and ability to repatriate rental income freely. [oai_citation:11‡Worldwide Property Co.](https://worldwideproperty.co/buyers-guide/mauritius-property-guides/mauritius-golden-visa/?utm_source=chatgpt.com)

Can I Rent My Property on Short-Term Platforms Like Airbnb?

In most approved developments (IRS/RES/PDS) yes, short-term letting is allowed – meaning you can list on Airbnb, Booking.com or other OTAs. Many investors use professional management companies to optimise yield and guest experience. Always check the individual estate rules and service contracts.

Taxes & Fees You Need to Know

Item Rate / Detail
Registration Duty Typically 5% of purchase price (in many schemes) – confirm with notary.
Notary / Legal Fees ~1-2% of price plus VAT.
Rental Income Tax Flat ~15% for many foreign-owner structures. [oai_citation:12‡Veles Club](https://veles-club.com/blog/x2xpimdhlw6ouf2bskoovzpx?utm_source=chatgpt.com)
No Capital Gains Tax In many cases for non-resident owners. [oai_citation:13‡Veles Club](https://veles-club.com/blog/x2xpimdhlw6ouf2bskoovzpx?utm_source=chatgpt.com)

How to Choose the Right Property Management Partner

Buying the property is one thing – managing it well is another. Here’s what smart investors ask:

  • Specialisation: Do they focus on luxury short-term rentals, or just generic letting?
  • Revenue logic: Can they show you how they price, adjust, and protect your yield?
  • Operational checklists: Cleaning standards, guest screening, quality control?
  • Owner transparency: Will you get clear dashboards with ADR, occupancy, net yield?
  • Alignment: Are their incentives aligned with yours (long-term yield, asset protection, reputation)?

FAQ: Foreigners Buying Property in Mauritius

Can a foreigner buy property in Mauritius?

Yes. Foreigners can buy through three main routes: the Integrated Resort Scheme (IRS), the Real Estate Scheme (RES), or under the G+2 framework which allows the purchase of apartments in approved buildings of ground plus two floors or higher.

What is the minimum investment for a foreign property buyer in Mauritius?

For IRS and PDS schemes, the minimum is USD 375,000 to qualify for a residence permit. RES has no statutory minimum but typically starts higher. G+2 apartments have a minimum of MUR 6 million.

Does buying property in Mauritius give a foreigner residency?

Yes , purchasing in an IRS, RES or PDS scheme above USD 375,000 entitles the buyer, spouse and dependents to a residence permit for the duration of ownership.

Can I rent out a property bought under IRS or G+2 schemes?

Yes. Short-term and long-term rental are both permitted. Most foreign owners appoint a professional operator to handle compliance, marketing and on-the-ground operations.

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