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Since 2002, the Integrated Resort Scheme allows non Mauritians to buy villas and luxury apartments with land in specific residential complexes that may include individual swimming pools, sports complexes, fitness centres, golf courses or even restaurants. The investment is fixed by law at a minimum of $ 500 000.

The person making the acquisition of an IRS residence automatically gains the status of permanent resident along with his or her spouse and dependents. The status granted under the IRS will remain effective as long as the investor owns the property. In case of resale of the latter, the investor will lose his permanent resident status.


The RES was established in November 2007. This is the second regime, modelled on the IRS, under which a foreign national can invest in freehold property.

A RES is cheaper than IRS because there is no minimum investment requirement. It is therefore more accessible. However, if the purchase exceeds the amount of $ 500,000, you are eligible to the same benefits as the IRS.