Mauritius · Investing
Mauritius IHS · $375k
Investment needed: $375k+
Invest Hotel Scheme (IHS) residence permit
First checked against official sources on Change log
Key facts
IHS · $375k is an investing route for Mauritius. Applicants need an investment of $375k+. Checked 2026-10-10 against the official source.
- Money needed
- $375k+
Cost, time and long term
Invested and held$375k+
- $375,000Minimum acquisition amount of the hotel unit.
Permanent residenceTime here doesn't count
The legal criteria for a permanent residence permit are built on occupation permits, retiree permits and the golden visa. Time on this property residence permit does not count toward them.
Government of Mauritius, Laws of MauritiusAttorney-General's Office, Mauritius
CitizenshipTime here counts
Naturalisation needs 12 months of continuous residence plus at least 5 years in the 7 years before that; Commonwealth citizens can register after 5 years of continuous residence. Citizenship is granted at the Minister's discretion.
Why this route may not fit
Check this before you apply.
- Time on this route doesn't count toward permanent residence
What you'll need
Who can apply1
- A non-citizen who buys a room or unit in a hotel approved under the Invest Hotel Scheme can obtain a residence permit.
What you must show2
- The unit is acquired for at least USD 375,000.
- A non-citizen's purchase is financed with funds from outside Mauritius, transferred through a bank listed in the Banking Almanach.
Documents2
- An authenticated copy of the first five passport pages and an authenticated birth certificate are submitted.
- A certificate of morality dated not more than three months before submission is submitted.
Steps1
- The IHS company submits the application online to the EDB, with a non-refundable processing fee of MUR 25,000 (≈ $530).
After you arrive3
- The unit is leased back to the hotel company, and the owner can earn income through the lease-back.
- The main permit holder needs no work or occupation permit.
- Spouse, opposite-sex common-law partner, parents and unmarried dependent children up to age 24 can apply for dependant permits.
When you become tax resident
How Mauritius decides tax residence and treats foreign-source income, from its tax records.
- Tax residence
- At least 183 days in a income year (1 July to 30 June)Present in Mauritius for an aggregate of 183 days or more in the income year makes an individual resident.
- At least 270 days in aggregate over the two preceding income yearsPresent for an aggregate of 270 days or more in the two preceding income years (together with presence in the current year) also gives residence.
- At least 270 days in the current income year and the 2 preceding income years (aggregate)Alternative residence test (s73(1)(a)(iii)).
- Foreign-source income
Received-in-Mauritius basis
The 15% Fair Share Contribution applied only to the 2025/26 income year; foreign-source income of an individual is taxed when received or dealt with in Mauritius.
All tax rules for Mauritius Tax records checked
What you need to arrange
- Accommodation
The unit is leased back to the hotel company, and the owner can earn income through the lease-back
- Police certificate and civil documents
An authenticated copy of the first five passport pages and an authenticated birth certificate are submitted
Taken from this route's requirements above. The authority's own list is the one that counts.
Full official text
Residence permit for a non-citizen who buys a hotel room or unit in a hotel approved under the Invest Hotel Scheme. 1 2
What you must show
- An investment of at least $375,000 · Minimum acquisition amount of the hotel unit. 1
Requirements
- A non-citizen who buys a room or unit in a hotel approved under the Invest Hotel Scheme can obtain a residence permit. 1 3
- The unit is acquired for at least USD 375,000. 1 3
- A non-citizen's purchase is financed with funds from outside Mauritius, transferred through a bank listed in the Banking Almanach. 3
- An authenticated copy of the first five passport pages and an authenticated birth certificate are submitted. 3
- A certificate of morality dated not more than three months before submission is submitted. 3
- The IHS company submits the application online to the EDB, with a non-refundable processing fee of MUR 25,000 (≈ $530). 3
- The unit is leased back to the hotel company, and the owner can earn income through the lease-back. 1 3
- The main permit holder needs no work or occupation permit. 4
- Spouse, opposite-sex common-law partner, parents and unmarried dependent children up to age 24 can apply for dependant permits. 4
Stay
- Residence permit lasts while the property is owned.
Family
Spouse and children are eligible for residence permits.
Official sources
- Invest Hotel Scheme · Economic Development Board, Mauritius · checked 2026-10-10
- Residency in Mauritius · Economic Development Board, Mauritius · checked 2026-10-10
- Invest Hotel Scheme Guidelines (April 2024) · Economic Development Board, Mauritius · checked 2026-10-10 · published 2024-04
- Occupation Permit and Residence Permit Guidelines (criteria, checklists and Annex 1 fees; carries the 1 December 2025 application fee) · Economic Development Board, Mauritius · checked 2026-10-12
- Economic Development Board Act 2017 (consolidated), First Schedule · Government of Mauritius, Laws of Mauritius · checked 2026-10-11
- Immigration Act 2022 (Act 14 of 2022), consolidated to Act 13 of 2026: sections 7, 8, 9 and 10 · Attorney-General's Office, Mauritius · checked 2026-10-12
- Mauritius Citizenship Act 1968 (consolidated) · Government of Mauritius, Laws of Mauritius · checked 2026-10-11
IHS · $375k and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| IHS · $375k | Needs an investment of $375k+ | – | – |
| PDS · $375k | Needs an investment of $375k+ | – | – |
| G+2 apartment · $375k | Needs an investment of $375k+ | – | – |
| IRS · $375k | Needs an investment of $375k+ | – | – |
| RES · $375k | Needs an investment of $375k+ | – | – |
Questions people ask
How much money do I need for the IHS · $375k?
An investment of at least $375,000. Minimum acquisition amount of the hotel unit.
How long can I stay on the IHS · $375k?
Residence permit lasts while the property is owned.
Can I bring my family on the IHS · $375k?
Spouse and children are eligible for residence permits.
Does the IHS · $375k lead to permanent residence in Mauritius?
Time on the IHS · $375k doesn't count toward permanent residence in Mauritius. Time on the IHS · $375k counts toward citizenship.
How are IHS · $375k holders taxed in Mauritius?
No special regime in our records is tied to the IHS · $375k. The standard rules apply: Resident individuals pay tax on income derived in Mauritius and on foreign-source income received in Mauritius. For the income year starting 1 July 2026 the Finance Act 2026 sets 0 percent on the first MUR 500,000 (≈ $10,500) of chargeable income, 10 percent on the next MUR 500,000, (≈ $10,500) 20 percent on the next MUR 11 million (≈ $232,000) and 35 percent above MUR 12 million (≈ $253,000).
More in Mauritius
Investment visas elsewhere
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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How this was checked
Checked on 2026-10-10 against 7 official sources. Status: verified against the official sources.
Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.
- Invest Hotel Scheme · Economic Development Board, Mauritius · checked 2026-10-10
- Residency in Mauritius · Economic Development Board, Mauritius · checked 2026-10-10
- Invest Hotel Scheme Guidelines (April 2024) · Economic Development Board, Mauritius · checked 2026-10-10
- Occupation Permit and Residence Permit Guidelines (criteria, checklists and Annex 1 fees; carries the 1 December 2025 application fee) · Economic Development Board, Mauritius · checked 2026-10-12
- Economic Development Board Act 2017 (consolidated), First Schedule · Government of Mauritius, Laws of Mauritius · checked 2026-10-11
- Immigration Act 2022 (Act 14 of 2022), consolidated to Act 13 of 2026: sections 7, 8, 9 and 10 · Attorney-General's Office, Mauritius · checked 2026-10-12
- Mauritius Citizenship Act 1968 (consolidated) · Government of Mauritius, Laws of Mauritius · checked 2026-10-11
Tracked since 2026-10-10. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.