{"id":301930,"date":"2023-07-12T11:05:57","date_gmt":"2023-07-12T07:05:57","guid":{"rendered":"https:\/\/www.villa-vie.com\/?p=301930"},"modified":"2024-05-31T14:33:21","modified_gmt":"2024-05-31T10:33:21","slug":"an-overview-of-real-estate-schemes-in-mauritius-irs-res-pds-and-g2","status":"publish","type":"post","link":"https:\/\/www.villa-vie.com\/en\/2023\/07\/an-overview-of-real-estate-schemes-in-mauritius-irs-res-pds-and-g2\/","title":{"rendered":"An overview of real estate schemes in Mauritius: IRS, RES, PDS and G+2"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.villa-vie.com\/en\/discover-the-authenticity-of-mauritius\/\">Mauritius <\/a>is more than just a dream holiday destination &#8211; it is also a real paradise for property investment. You&#8217;ll be enchanted to discover the unique schemes on offer here, such as the Integrated Resort Scheme (IRS), the Real Estate Scheme (RES), the <a href=\"https:\/\/www.villa-vie.com\/en\/2022\/09\/the-evolution-of-pds-in-mauritius\/\" target=\"_blank\" rel=\"noreferrer noopener\">Property Development Scheme (PDS)<\/a> and the Ground +2 (G+2). Set up by the Mauritian government, these various <a href=\"https:\/\/www.villa-vie.com\/en\/property-for-sale-mauritius-foreigners\/real-estate-projects\/\" target=\"_blank\" rel=\"noreferrer noopener\">real estate schemes<\/a> aim to promote the development of high-end residential properties for foreign and local buyers. In this article, we&#8217;ll take a look at each scheme, their respective features and benefits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Integrated Resort Scheme (IRS)<\/strong><br>IRS projects are generally residential complexes comprising <a href=\"https:\/\/www.villa-vie.com\/en\/property-for-sale-mauritius-foreigners\/houses-villas-duplexes\/\" target=\"_blank\" rel=\"noreferrer noopener\">luxury villas<\/a>, apartments and vacation homes. IRS properties offer foreigners the opportunity to acquire a permanent residence in Mauritius, as well as certain benefits such as concierge services and access to golf courses. IRS property owners also benefit from attractive tax advantages, such as exemption from income tax and no succession duties. The minimum selling price of an IRS unit is USD 375 000 (excluding VAT). <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Real Estate Scheme (RES)<\/strong><br>RES schemes offer a variety of properties, from detached villas to <a href=\"https:\/\/www.villa-vie.com\/en\/property-for-sale-mauritius-foreigners\/apartments-penthouses\/\" target=\"_blank\" rel=\"noreferrer noopener\">luxury apartments<\/a>. Unlike the IRS, RES properties are not limited to residential complexes and can be developed in specific areas of the island; they are also considered more affordable. RES property owners benefit from permanent residency in Mauritius, as well as a number of attractive tax advantages, such as reduced tax rates and exemptions on dividends and capital gains. There is no minimum selling price for RES units. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Property Development Scheme (PDS)<\/strong><br>PDS schemes enable foreign and local buyers to invest in residential property, whether as a primary, secondary or vacation residence. From villas to apartments, they offer great flexibility in terms of size and type of property. Owners of a PDS property benefit from a permanent residence in Mauritius, various tax advantages such as reduced tax rates on income and capital gains, as well as succession benefits, provided that the selling price exceeds USD 375 000. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ground +2 (G+2)<\/strong><br>The Ground +2 (G+2) scheme, also accessible to foreigners, is a residential unit located in condominium developments of at least 2 levels above ground floor (G+2) and whose minimum selling price should exceed MUR 6 million (approx. EUR 125 000). <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.villa-vie.com\/en\/discover-the-authenticity-of-mauritius\/\" target=\"_blank\" rel=\"noreferrer noopener\">Mauritius <\/a>has introduced a variety of attractive real estate schemes, such as IRS, RES, PDS and G+2, to offer foreign and local investors unique opportunities. Whether you&#8217;re looking for a permanent residence, a secondary residence or a vacation property, these schemes offer flexibility and attractive tax benefits.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mauritius is more than just a dream vacation destination &#8211; it&#8217;s also a real paradise for property investment. You&#8217;ll be enchanted to discover the unique schemes on offer here, such as the Integrated Resort Scheme (IRS), the Real Estate Scheme (RES), the Property Development Scheme (PDS) and the Ground +2 (G+2). Set up by the Mauritian government, these various real estate schemes aim to promote the development of high-end residential properties for foreign and local buyers. In this article, we&#8217;ll take a look at each scheme, their respective features and benefits.<\/p>\n","protected":false},"author":4,"featured_media":301927,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[130],"tags":[],"class_list":["post-301930","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mauritian-legislation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Real estate schemes in Mauritius: IRS, RES, PDS G+2<\/title>\n<meta name=\"description\" content=\"Real Estate Schemes in Mauritius accessible to foreigners : IRS, RES, PDS, G+2, Smart City Scheme | Mauritian Residence Permit\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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