{"id":308314,"date":"2025-02-05T11:40:30","date_gmt":"2025-02-05T07:40:30","guid":{"rendered":"https:\/\/www.villa-vie.com\/?p=308314"},"modified":"2025-02-14T12:02:41","modified_gmt":"2025-02-14T08:02:41","slug":"regulations-for-foreigners-in-mauritius-updates-to-pds-irs-res-scs-ihs","status":"publish","type":"post","link":"https:\/\/www.villa-vie.com\/en\/2025\/02\/regulations-for-foreigners-in-mauritius-updates-to-pds-irs-res-scs-ihs\/","title":{"rendered":"Regulations for foreigners in Mauritius | Updates to PDS, IRS, RES, SCS, IHS"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">According to the <strong><a href=\"https:\/\/edbmauritius.org\/newsroom\/amendments-to-irs-res-ihs-pds-and-scs-regulations\" target=\"_blank\" rel=\"noreferrer noopener\">Economic Development Board<\/a><\/strong>, the Mauritian Cabinet approved significant amendments, on 6 December 2024, to the regulations governing the <strong>IRS (Integrated Resort Scheme)<\/strong>, <strong>RES (Real Estate Scheme)<\/strong>, <strong>IHS (Invest Hotel Scheme)<\/strong>, <a href=\"https:\/\/www.villa-vie.com\/en\/2023\/07\/an-overview-of-real-estate-schemes-in-mauritius-irs-res-pds-and-g2\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>PDS (Property Development Scheme)<\/strong><\/a>, and <strong>SCS (Smart City Scheme)<\/strong>. These changes, effective from <strong>13 December 2024<\/strong>, introduce mandatory payment requirements for <a href=\"https:\/\/www.villa-vie.com\/en\/property-for-sale-mauritius-foreigners\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>non-citizens purchasing residential properties<\/strong><\/a> under these schemes.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Key changes in payment requirements<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>New payment mandates<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>85% of Purchase price in Mauritian Rupees<\/strong>: Non-citizens must transfer funds from abroad in a hard convertible currency (USD, EUR, or equivalent) and pay 85% of the property\u2019s purchase price in <strong>Mauritian rupees<\/strong> to the promoter.<\/li>\n\n\n\n<li><strong>15% of Purchase Price<\/strong>: The remaining 15% can be settled in either <strong>foreign currency<\/strong> or <strong>Mauritian rupees<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This new structure aligns property transactions with Mauritius\u2019 economic goals while ensuring flexibility for buyers.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Previous practice<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Previously, buyers were able to pay the entire purchase price in foreign currency or Mauritius rupees, provided funds were transferred from overseas. If buyers opted for local financing, they had to transfer at least USD 500,000 from abroad.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Role of notaries<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Under the amended regulations, notaries play a pivotal role in facilitating compliance:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Funds allocation<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Transfer <strong>85% of the purchase price in Mauritian rupees<\/strong> to the promoter.<\/li>\n\n\n\n<li>Transfer the remaining <strong>15% in foreign currency or Mauritian rupees<\/strong>.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Registration duties<\/strong>: Ensure timely registration of the notarial deed with the Registrar-General within <strong>8 days<\/strong>, and process registration duties in foreign currency, as per existing practice.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Local loan financing for property acquisition<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For properties exceeding <strong>USD 750,000<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The first <strong>USD 750,000<\/strong> (or its equivalent in a hard convertible currency) must be transferred to Mauritius and paid in <strong>Mauritian rupees<\/strong>.<\/li>\n\n\n\n<li>Buyers may finance the remaining amount through a <strong>local loan in Mauritian rupees<\/strong>, with loan repayments made in foreign currency.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">These amendments aim to promote transparency and align with Mauritius&#8217; evolving regulatory landscape. If discrepancies arise, the official regulations will take precedence.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For further assistance or inquiries about <a href=\"https:\/\/www.villa-vie.com\/en\/property-for-sale-mauritius-foreigners\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>purchasing properties in Mauritius<\/strong><\/a> under these schemes, <a href=\"https:\/\/www.villa-vie.com\/en\/contact-us\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>contact Villa Vie.\u00a0<\/strong><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>According to the Economic Development Board, the Mauritian Cabinet approved significant amendments, on 6 December 2024, to the regulations governing the IRS (Integrated Resort [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":308412,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[130,3],"tags":[],"class_list":["post-308314","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mauritian-legislation","category-our-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Regulations for foreigners in Mauritius | Updates to PDS, IRS, RES<\/title>\n<meta name=\"description\" content=\"Regulations for foreigners in Mauritius for property acquisition | Discover updates to existing real estate schemes: PDS, SCS, RES, IHS, G+2\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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