More than just a holiday destination, Mauritius has become a privileged place for living in a preserved environment in the heart of the Indian Ocean. A dream destination with its heavenly beaches, lush nature and tropical climate, Mauritius is currently developing several high-end real estate projects for foreign investors.

To highlight the quality of their properties and services, several promoters have partnered to launch the Luxury Estates Mauritius (LEM) label, to distinguish their programs. United under  the label Luxury Estates Mauritius (LEM), five of the island’s main projects, Anahita, Heritage Villas Valriche, La Balise Marina, Azuri and Mont Choisy Le Parc unveil their assets: architectural and golf projects signed by renowned architects and equipped with high-end services and resort activities. All planned as a sustainable environment with responsible development. The developments also offer rental services & property management for owners who wish to generate a steady rental income from their investment.

The driving force behind these 5 developments, are companies developing and managing a diverse portfolio of international and local brands and are leading players in key sectors of the Mauritian ecomony.


In line with its diversification strategy, the Mauritian Government has introduced a number of schemes allowing foreign buyers to own freehold property on the Island.

The Integrated Resort Scheme (IRS) – Legal framework set up in 2002 to promote foreign direct investment in the local real estate sector. Allows foreigners to buy freehold property within an integrated development scheme, which offers more than just property (resort services such as a golf, marina, spa…)

The Property Development Scheme (PDS)- In 2015, the IRS and RES were replaced by the Property Development Scheme (PDS). This decision aims at standardising foreign ownership regulations within one legal framework.

The Smart City Scheme (SCS) – Set up in 2015, the Smart City Scheme provides a favourable, ecological and sustainable framework as well as numerous attractive fiscal and non-fiscal advantages to investors for the development of “intelligent” towns across the island.


Foreign homeowners are eligible to a Mauritian permit upon the acquisition of a real estate property of at least USD 500,000, falling under the IRS, RES, PDS or SCS legal frameworks. Which opens the door to living, working and starting as business in the country, under certain conditions.

This permit is also issue to the spouse our common law partner of the owner and dependent children under 24 years.


Mauritius having signed double taxation avoidance agreements with 44 countries, including Belgium and Luxembourg, the tax resident status offers certain benefits such as:

  • Income tax rate not exceeding 15%
  • No inheritance tax
  • No capital gains tax
  • Free repatriation of profits, dividends and capital
  • Possibility of structuring the purchase under several forms (in own name, in civil society under Mauritian law, foreign company, trust, etc …)


Foreign homeowners can obtain fiscal residence if:

  • They do not have a permanent residence outside of Mauritius
  • They spend at least 183 days per year in Mauritius
  • They cumulated at least 270 days spent in Mauritius during the current financial year and the 2 previous years


Properties can be purchased through a sale in a future state of completion (VEFA) contracts, which allow the acquisition of a property with pre-determined payments over the construction period. Under the VEFA scheme, you are also provided with a guaranty of completion from a leading commercial bank in Mauritius