The different real estate regimes in Mauritius: IRS, RES, PDS, and G+2.
- 11 Jul 2025
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- by Jérôme Pohier
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- Taxation , Real Estate
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- #Tag 1
- #Tag 2
Mauritius is increasingly establishing itself as a prime destination for investors eager to combine an exceptional setting with attractive real estate investment opportunities. Beyond its recognized tourist appeal, the country has legally structured itself to welcome foreign buyers through real estate regimes rigorously regulated by the Mauritian government. Among these frameworks, the Property Development Scheme (PDS) and the Integrated Resort Scheme (IRS) play a central role in promoting prestigious properties while ensuring favourable conditions for acquisition and residency. These schemes support a rapidly changing market aimed at combining quality of life, sustainable development, and legal security for investors.