Why invest in Mauritius ?

Situated in the heart of the Indian Ocean Mauritius has a strategic place at the crossroads between Asia, Africa and Australia. A stable democratic system combined with a peaceful social environment promotes the Island as one of the best tax destination.

1. Modern infrastructure: an educated and bilingual workforce (fluency in English/French). Open to foreign investors and talents.
2. Harmonised income and corporate tax at 15%.
3. Non-double taxation treaty concluded with 35 countries including France.
4. No wealth tax.
5. No inheritance tax
6. No withholding tax on dividends
7. Capital gains and real estate are exempt from income tax
8. Free repatriation of profits, dividends and capital.

The Property Development Scheme (PDS) which has replaced the IRS and RES allows the development of a wide range of residences for foreigners and Mauritians who wish to invest in high end real estates.

The advantages of using PDS are numerous.

1. Development of at least 6 luxurious residential units.
2. High quality public spaces for promoting harmonious social interaction and a sense of community iconic to Mauritius.
3. Daily management services to the residents consisting of security, maintenance, gardening, solid waste disposal and household services.

A residential permit is granted upon an investment of US$500,000 for the purchase of a villa.

Moreover, as from the date of the issue of the permit, the applicants having been granted a permanent residence permit may acquire an apartment located in a building block comprising ground floor and at least 2 levels.

To be eligible, the following conditions should be met:

1. Investors: Initial investment of more than US$100,000
2. Professionals: Foreigners earning a monthly salary of US$3,000 or more
3. Retirees: Minimum transfer of US$120,000 or more at the time of application of a residence permit.