The Integrated Resort Scheme (IRS) enables high net-worth foreigners to acquire luxury villas of international standing with high-class amenities and facilities that can include a golf course, marina, individual swimming pool, catering, nautical and other sport facilities and health centre within the boundaries of the integrated resort area.
- The amount of investment in the acquisition of an immovable property for residence including land not exceeding 0.5276 hectares (5,275 metres) shall not be less than USD 500,000 under this scheme.
- The amount of investment should be transferred in USD through any reputable bank listed in the Banking Almanac, recognised by the Bank of Mauritius.
- The acquisition of the immovable property for residence may be made either on the basis of a plan, during the construction phase or when the construction is completed whereby the contract shall be governed by legal provisions of a "vente a terme" or "vente en l'état futur d'achèvement".
- Grant of resident status to the non-citizen acquiring the property and to their spouse and dependents
- The residence status shall remain valid until such time as the non-citizen holds immovable property under the Scheme
- The fixed duty of USD 70,000, payable on the registration of the immovable property, is included in the USD 500,000