Why investin Mauritius?

Mauritius is a multifaceted land with a unique charm that comes from its rich and diverse culture. In this country perfumed with scents from elsewhere, you won’t feel like a stranger. Every day, a new smiling face and a generous heart will encourage you to discover the Mauritian lifestyle.


The Property Development Scheme (PDS) is a legal framework developed to ease foreigners' acquisition of residential property in Mauritius. Under the PDS scheme, a non-citizen of Mauritius is eligible for a residence permit if the value of the property acquired is equivalent to or greater than $375,000.

Foreigners can acquire freehold property through the Property Development Scheme (PDS).


Thebenefits of the PDS:

  • Acquisition of a freehold residence.

  • A non-citizen of Mauritius can benefit from the residence permit if the value of the property acquired is equivalent to or greater than $375,000.

  • The sale of a new property off-plan governed by VEFA contracts ensures the financial bank guarantee for proper completion.

  • The VEFA contract is a mode of acquisition regulated by law. The French Civil Code is applicable in Mauritius for any property purchased.

  • As soon as the contract is signed and before completion of the construction, the buyer becomes the owner of the land and the construction in progress.

  • Possibility of resale to foreigners in foreign currency.

  • Double taxation treaty signed with over 35 countries.


Contracts in the future state of completion offer increased security to buyers as they are accompanied by a GFA, a bank guarantee linked to the acquisition. If the developer fails, the bank ensures that the project is completed and delivered as planned.

When purchasing a property off-plan, a reservation contract is also signed. This contract sets out the terms and conditions under which the property can be purchased.

This contract provides a procedure for paying and blocking the reservation deposit in a notary or bank escrow account to ensure the complete security of the reserving party.

The deposit can only be used at the end of the sales contract. The buyer can cancel the purchase and get the deposit back if the developer does not respect the contractual deadlines.

Tax benefits

Mauritius is known for its wide range of tax benefits including:

  • No inheritance tax.
  • No IFI for residents.
  • No capital gains tax.
  • The Personal Income Tax for residents is at 15% but for non-residents, it varies between 10-15% depending on the individual’s annual net income.
  • No council tax or property tax.
  • No tax on interest and royalties.
  • Assets can be freely repatriated.
  • The Corporate Tax and Value Added Tax (VAT) rates are both 15%.

“The information contained in this website is provided for informational purposes only, and should not be construed as legal or tax advice on any matter.
We invite you to contact the relevant authorities if you require any information on the above.”

Residence permit

A foreigner can obtain a permanent residence permit if he or she invests $375,000 or more in a property through the Property Development Scheme (PDS).

This permit is issued to the buyer's family, including the spouse and children up to the age of 24.

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Disclaimer: @Nautica Villa by Evaco Group 2022.