Mauritius continues to attract international investors thanks to its political stability, attractive taxation and innovative real estate programmes. In 2025-2026, investing in luxury real estate in Mauritius represents a unique opportunity for non-residents seeking to diversify their wealth while benefiting from exceptional tax advantages.
Between the PDS (Property Development Scheme), IRS (Integrated Resort Scheme) and Smart City programmes, the island offers investment solutions adapted to all profiles of wealthy investors, whether French-speaking, German-speaking or Russian-speaking.
Real estate investment programmes in Mauritius: PDS, IRS and Smart City
The Property Development Scheme (PDS): privileged access to Mauritian luxury
The PDS remains the flagship programme for investing in luxury real estate in Mauritius. It allows non-residents to acquire prestige properties with a minimum investment threshold of USD 375,000. The beachfront villas and penthouses eligible for PDS offer direct access to permanent residency for the investor and their family.
Premium areas such as Grand Baie, Pereybère and Tamarin concentrate the finest PDS projects, with signature properties offering breathtaking views of the Indian Ocean.
The Integrated Resort Scheme (IRS): high-end investment
The IRS targets investors seeking absolute excellence. With a minimum threshold of USD 500,000, this programme provides access to the island’s most exclusive properties, often integrated into luxury complexes with hotel services.
IRS projects are mainly concentrated on the west coast, notably in Rivière Noire, Flic en Flac and Bel Ombre, where sunsets offer an exceptional daily spectacle.
Smart City: innovation serving investment
The Smart City programme represents the future of Mauritian real estate investment. These projects integrate green technologies, modern infrastructure and sustainable urban concepts. Moka hosts several Smart City projects particularly attractive to European investors.
The complete purchase process for non-residents
Step 1: Property selection and viewing
At Ohana Heritage, we support our clients in discovering prestige properties adapted to their criteria. Our exceptional plots and exclusive villas are carefully selected for their strategic location and appreciation potential.
Personalised viewings allow understanding of construction quality, immediate environment and available services.
Step 2: Obtaining administrative authorisations
To invest in luxury real estate in Mauritius, non-residents must obtain authorisation from the Board of Investment (BOI) or Economic Development Board (EDB). This process, generally taking 4 to 8 weeks, requires compiling a complete file including:
- Identity and income proof
- International banking references
- Proof of source of funds
- Signed sale agreement
Step 3: Finalising the acquisition
Once authorisation is obtained, the authentic deed is signed at the notary’s office. Acquisition costs represent approximately 7% of the purchase price, including registration duties, notary fees and agency fees.
Mauritian advantageous taxation: a major asset
Absence of Real Estate Wealth Tax
One of the most attractive advantages for investing in luxury real estate in Mauritius remains the absence of wealth tax. Unlike France, property owners bear no annual taxation on their real estate wealth, enabling significant tax optimisation.
The 15% flat tax: simplicity and efficiency
Mauritius applies a unique tax rate of 15% on rental income and real estate capital gains for tax residents. This flat tax offers appreciable tax predictability for international investors.
The France-Mauritius convention: avoiding double taxation
The France-Mauritius tax convention allows French investors to avoid double taxation. Rental income received in Mauritius may benefit from a tax credit in France, thus optimising the overall taxation of the investment.
Premium areas for investing in 2025-2026
Grand Baie and Pereybère: northern elegance
Grand Baie remains the preferred destination for international investors. This cosmopolitan area offers vibrant nightlife, gourmet restaurants and prestigious marinas. Penthouses with sea views achieve attractive rental yields there.
Pereybère, more confidential, attracts with its white sand beaches and authentically Mauritian atmosphere. Beachfront villas benefit from rare privacy and high appreciation potential.
Bain Boeuf: discreet luxury
Bain Boeuf represents discreet excellence. This preserved enclave hosts some of the island’s most beautiful properties, with beachfront villas offering direct access to turquoise lagoons.
The west coast: Tamarin, Rivière Noire and Flic en Flac
The Mauritian west coast attracts with its spectacular sunsets and exceptional surfing conditions. Tamarin combines fishing village charm with high-end real estate developments.
Rivière Noire and Flic en Flac offer an idyllic living environment for families, with international schools, shopping centres and quality medical infrastructure.
Investment strategies and expected returns
Luxury rental investment
Mauritian prestige properties generate net rental yields of 4% to 7% depending on their location and services. Beachfront villas for seasonal rental show the most attractive performances, particularly during the high season from May to October.
Secondary residence with wealth appreciation
For investors favouring personal use, acquiring a secondary residence in Mauritius combines tropical lifestyle with long-term wealth appreciation. Average annual appreciation of luxury properties ranges between 5% and 8%.
Investment in exceptional plots
Exceptional plots constitute a particularly relevant investment strategy. These rare parcels, often located seaside or in preserved environments, offer unique development potential and remarkable long-term appreciation.
Ohana Heritage Advice
The importance of personalised support
Investing in luxury real estate in Mauritius requires thorough local expertise. Our tailor-made approach allows identifying exclusive opportunities and optimising each acquisition step. True luxury is also the simplicity of personalised service that transforms your investment project into a serene and profitable experience.
Market trends 2025-2026
Growing demand from European investors
European geopolitical instability reinforces Mauritian attractiveness. French-speaking, German-speaking and Russian-speaking investors are actively seeking safe havens in a stable and fiscally advantageous environment.
Evolution towards sustainable development
Projects integrating strict environmental criteria are gaining popularity. Investors now favour certified properties, using renewable energy and sustainable materials.
Digitalisation of real estate services
Technology is revolutionising Mauritian real estate investment. 3D virtual tours, electronic signatures and digitalised rental management facilitate acquisitions for non-residents.
Mauritius asserts itself as a leading real estate investment destination in 2025-2026. Between attractive programmes, advantageous taxation and exceptional premium areas, opportunities are multiple for savvy investors. Political stability, quality of life and attractive returns make Mauritius an essential destination for diversifying international real estate wealth.
