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Tax Benefits

Benefits of acquiring a RES property.

  • More affordable than an IRS property.
  • If the price of the property acquired is USD 500 000, it enables the owner to get de facto permanent residence in Mauritius for him and his dependents.
  • Banks in Mauritius may partly finance acquisition.
  • A RES includes commercial facilities and leisure amenities.
  • The RES with its day-to-day management services such as security, maintenance, gardening, solid waste disposal and household services taken care of by a body corporate, it ensures ongoing safeguarding of the property.
  • The acquisition of a freehold property.
  • The delivery of a residence permit for a property purchase of at least  USD 500,000.
  • The VEFA contract is a mode of acquisition strictly governed by law. The French Civil Code is applicable in Mauritius for any property purchased.
  • Upon signing the contract and before completion, the purchaser becomes the owner of the land and of the construction in progress.
  • Opportunities to sell on to foreigners or local client in the desired currency.

Benefits of acquiring an IRS property.

  • Enables the owner to get de facto permanent residence in Mauritius for him and his dependents.
  • Due to their exclusivity, there is good potential for investors to benefit from Capital Gains.
  • Properties can be purchased off plan.
  • With an hotel adjacent and possible rental agreements, the property will generate constant income.
  • Banks in Mauritius are prepared to part finance acquisition of property (conditions apply).
  • A body corporate ensure proper maintenance of resort.

Benefits of acquiring a PDS property.

  • A residence permit under the Immigration Act is granted to the non-citizen upon acquisition of a residential property not less than USD 500,000.
  • The owner of a residential property may rent his/her property through the PDS Company holding the PDS Certificate or a service provider appointed by the PDS Company to provide property management services.
  • The owner of a residential property is allowed to resell his/her property at no minimum price.
  • A residential property under the PDS may be sold either on the basis of a plan, during the construction phase or when the construction is completed.
  • Where the acquisition of an immovable property is made on the basis of a plan or during the construction phase, the contract shall be governed by the provisions of a “vente à terme” or “vente en l’état futur d’achèvement (VEFA)”, as the case may be, in accordance with the provisions of articles 1601-1 to 1601-45 of the Code Civil Mauricien.

Tax Benefits

Investing in Mauritius is more attractive than many other places because of a very light tax regime. There are many tax benefits in Mauritius such as:

  • Income tax of not more than 15%.
  • No capital gains tax.
  • No inheritance tax.
  • No property or land tax.
  • No SCSC.
  • No taxation on dividends.
  • No taxes on wealth.
  • A non-double taxation agreement with 37 countries, including France and the UK.