A foreigner cannot buy just any property in Mauritius: purchases are regulated through state-approved schemes. Five acronyms appear in every listing: IRS, RES, PDS, Smart City and R+2. The logic is simple: the first four designate villa and serviced-residence developments, the last opens residence apartments to budgets from €150,000. Here is how to choose yours.
Why schemes at all?
Mauritius protects its land: outside the schemes, a non-citizen cannot freely acquire a house or a plot. In return, the state created clear, secure purchase frameworks open to foreigners, supervised by the Economic Development Board (EDB). Every approved development is vetted, every deed goes through a notary: it is one of the safest markets in the region for a foreign buyer.
IRS and RES: the pioneers, now on the resale market
The IRS (Integrated Resort Scheme, 2002) started the movement: large estates with golf, beach and services, designed as resorts. The RES (Real Estate Scheme, 2007) was its more intimate variation, on smaller parcels.
Neither scheme has produced new developments since 2015, but existing properties resell freely between foreigners. This resale market is where you find villas in mature estates, with golf and beach, sometimes at a discount to new builds. The East of the island offers fine examples, to discover on our East real estate page.
PDS: today's standard
The PDS (Property Development Scheme) replaced the IRS and RES in 2015. It is now the reference framework for villas and serviced residences: common areas, management, often pool and security. No legal minimum price, but one key threshold to remember: from a USD 375,000 purchase, the permanent residence permit is included for the whole family, valid as long as you own the property.
The PDS is the natural choice of families settling in: see our West real estate page, where the family estates concentrate around Tamarin and Black River.
Smart City: live, work, invest
The Smart City Scheme (2015) funds mixed-use districts: housing, offices, shops, schools. You buy apartments or villas in an environment designed for year-round living, with an entrepreneurial streak. The USD 375,000 threshold for the residence permit applies in the same way.
R+2: the entry door from €150,000
Since 2016, foreigners can buy apartments in buildings of at least two storeys (hence the name R+2, ground floor plus two levels), outside any resort estate. This is the real democratisation of the market: residence apartments from around €150,000, often well located in Grand Baie, Pereybere or Flic en Flac.
Worth knowing: an R+2 apartment only opens the residence permit if it too reaches USD 375,000. Below that, you are an owner without being a resident, which suits a rental investment perfectly.
The comparison at a glance
| Scheme | Property type | Entry ticket | Residence permit |
|---|---|---|---|
| IRS / RES (resale) | Villas in resort estates | Variable, often €500K and up | Yes from USD 375,000 |
| PDS | Villas and serviced residences | Generally from €350K | Yes from USD 375,000 |
| Smart City | Apartments, villas, offices | Variable | Yes from USD 375,000 |
| R+2 | Residence apartments | From around €150,000 | Only if ≥ USD 375,000 |
Which scheme for your project?
- You are investing with a €150-300K budget: the R+2 is made for you, with the best rental prospects in the North.
- You are settling as a family: a PDS villa in the West or the North, with the residence permit included from USD 375,000.
- You want golf and an established estate: look at IRS and RES resales, notably in the East.
- You want to live and work on site: the Smart Cities combine housing and business, a natural setting for entrepreneurs aiming for the Occupation Permit.
In every case, add the purchase costs, around 12 to 15% of the price since July 2026, to build your full budget.
Frequently asked questions
Can I resell my property to another foreigner?
Yes. Properties acquired under an approved scheme resell freely, to a foreigner or a Mauritian. The residence permit attached to the property transfers to the buyer if the resale price reaches the USD 375,000 threshold.
Can I buy a house outside the schemes?
No, except in very specific cases subject to authorisation. For a standard purchase by a non-citizen, going through an approved scheme or an R+2 apartment is the rule. That is precisely what keeps the market secure.
Does the residence permit remain if I sell?
No: the permit obtained through the purchase is tied to owning the property. If you sell, you lose it, unless you buy another eligible property or switch to another residency route, detailed on our residence permit page.
Want to compare in practice? Browse our eligible new developments and our properties for sale, or write to us: we will point you to the right scheme for your project.
