Mauritius Developments

Since independence in 1968, Mauritius has experienced rapid development. In just a few years, the island has become one of the most prosperous and competitive economy in Africa. Mauritius is a stable democracy that benefits from a strategic position at the junction between Asia and Africa.


  • Impressive track record, political stability and sustained economic growth
  • Secure investment location with established rule of law
  • Freest and most business-friendly country in Africa
  • Peaceful, multiethnic with a unique lifestyle in a blend of cultures
  • Flexible, bilingual (English/French) and skilled workforce
  • Investment-friendly regulatory regime
  • Open to foreign investors and talents
  • Ocean State with one of the largest Exclusive Economic Zones in the world
  • Preferential market access to Africa, Europe and the USA
  • State-of-the-art infrastructure
  • Convenient time zone (GMT +4)


The Fiscal advantages include:

  • Corporate tax:15%
  • Income tax (personal tax): 15%
  • Value-Added Tax (VAT): 15%
  • Corporate Social Responsibility (CSR tax): 2% on book profits
  • Land Transfer tax: 5%
  • No capital gains tax
  • No inheritance tax on property
  • No withholding tax on interest and dividends
  • Exemption from customs duty on equipment
  • Free repatriation of profits, dividends and capital

Foreigners are allowed to buy property in Mauritius within specific schemes/resorts or after fulfilling specific requirements.

How can a non-citizen buy property in Mauritius ? 
What you need to know in brief for residential properties :

Non citizens can buy property in approved resorts : Integrated Resort Scheme (IRS), Real Estate Scheme (RES), Invest Hotel Scheme (IHS), Property Development Scheme (PDS), Smart City Scheme (SCS). Permanent Residence (PR) attached to the property is granted when buying property in these resorts at a price per property above USD 500,000.