--- title: "Mauritius IRS · $375k requirements 2026" url: https://settleanywhere.com/countries/mauritius/irs-property/ lang: en updated: 2026-10-10 --- Mauritius · Investing # Mauritius IRS · $375k **Investment needed:** $375k+ Integrated Resort Scheme (IRS) residence permit First checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) - **Investment needed:** $375k+ (An investment of at least $375,000 · Minimum price of the residential property acquired under the IRS.) - **Who can apply:** Any passport ## Key facts IRS · $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+** - $375,000 Minimum price of the residential property acquired under the IRS. **Renewal: Renewal rules** The permit stays in force for as long as you keep the property, so there is no fixed renewal date. [Economic Development Board, Mauritius](https://residency.mu/acquire/integrated-resort-scheme/) **Permanent residence: Time 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 Mauritius](https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?doctitle=RWNvbm9taWMgRGV2ZWxvcG1lbnQgQm9hcmQgQWN0IDIwMTc%3D&docnumber=&doctype=act) [Attorney-General's Office, Mauritius](https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?doctitle=SW1taWdyYXRpb24gQWN0IDIwMjI%3D&docnumber=&doctype=act) **Citizenship: Time 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. [Government of Mauritius, Laws of Mauritius](https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=TWF1cml0aXVzIENpdGl6ZW5zaGlwIEFjdA%3D%3D&doctype=act) ## 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 apply - A non-citizen who buys residential property in an approved IRS project is eligible for a residence permit, with dependants. #### What you must show - The property is bought 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. #### Documents - Each applicant submits certified copies of the passport and birth certificate. - Each applicant submits a medical certificate and, if over 18, a morality certificate, both valid for six months. #### Steps 1. The IRS company or the buyer's representative submits the application, with a non-refundable processing fee of MUR 25,000 (≈ $530). #### After you arrive - The residence permit stays in force while the owner holds the property. - Owners may rent the property through the IRS company or its appointed manager and repatriate proceeds without restriction. - The main permit holder needs no separate occupation or work permit to invest and work in Mauritius. ## 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 years** Present 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](https://settleanywhere.com/countries/mauritius/tax/) Tax records checked 12 Oct 2026 **Full official text** Residence permit for a non-citizen who buys a villa, townhouse, penthouse, apartment, duplex or serviced plot in an approved Integrated Resort Scheme project. (sources 1, 2) #### What you must show - An investment of at least $375,000 · Minimum price of the residential property acquired under the IRS. (source 1) #### Requirements - A non-citizen who buys residential property in an approved IRS project is eligible for a residence permit, with dependants. (source 1) - The property is bought for at least USD 375,000. (source 1) - A non-citizen's purchase is financed with funds from outside Mauritius, transferred through a bank listed in the Banking Almanach. (source 3) - Each applicant submits certified copies of the passport and birth certificate. (source 3) - Each applicant submits a medical certificate and, if over 18, a morality certificate, both valid for six months. (source 3) - The IRS company or the buyer's representative submits the application, with a non-refundable processing fee of MUR 25,000 (≈ $530). (source 3) - The residence permit stays in force while the owner holds the property. (source 3) - Owners may rent the property through the IRS company or its appointed manager and repatriate proceeds without restriction. (sources 1, 3) - The main permit holder needs no separate occupation or work permit to invest and work in Mauritius. (source 1) #### Stay - Residence permit lasts while the property is owned. #### Work Holders under IRS, RES and PDS need no separate occupation or work permit to invest and work in Mauritius. #### Family Spouse and children are eligible for residence permits. Checked 2026-10-10 ## Official sources 1. [Integrated Resort Scheme (IRS)](https://residency.mu/acquire/integrated-resort-scheme/) · Economic Development Board, Mauritius · checked 2026-10-10 2. [Residency in Mauritius](https://residency.mu/) · Economic Development Board, Mauritius · checked 2026-10-10 3. [Guidelines for Buyers of Residential Property under the IRS / RES / PDS (November 2024)](https://residency.mu/wp-content/uploads/2021/06/Guidelines-for-IRS-RES-PDS.pdf) · Economic Development Board, Mauritius · checked 2026-10-10 · published 2024-11 4. [Economic Development Board Act 2017 (consolidated), First Schedule](https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?doctitle=RWNvbm9taWMgRGV2ZWxvcG1lbnQgQm9hcmQgQWN0IDIwMTc%3D&docnumber=&doctype=act) · Government of Mauritius, Laws of Mauritius · checked 2026-10-11 5. [Immigration Act 2022 (Act 14 of 2022), consolidated to Act 13 of 2026: sections 7, 8, 9 and 10](https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?doctitle=SW1taWdyYXRpb24gQWN0IDIwMjI%3D&docnumber=&doctype=act) · Attorney-General's Office, Mauritius · checked 2026-10-12 6. [Mauritius Citizenship Act 1968 (consolidated)](https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=TWF1cml0aXVzIENpdGl6ZW5zaGlwIEFjdA%3D%3D&doctype=act) · Government of Mauritius, Laws of Mauritius · checked 2026-10-11 ## IRS · $375k and its alternatives | Route | Money needed | Stay | Work | | --- | --- | --- | --- | | IRS · $375k | Needs an investment of $375k+ | – | – | | [PDS · $375k](https://settleanywhere.com/countries/mauritius/pds-property/) | Needs an investment of $375k+ | – | – | | [G+2 apartment · $375k](https://settleanywhere.com/countries/mauritius/g2-apartment/) | Needs an investment of $375k+ | – | – | | [IHS · $375k](https://settleanywhere.com/countries/mauritius/ihs-property/) | Needs an investment of $375k+ | – | – | | [RES · $375k](https://settleanywhere.com/countries/mauritius/res-property/) | Needs an investment of $375k+ | – | – | ## Questions people ask ### How much money do I need for the IRS · $375k? An investment of at least $375,000. Minimum price of the residential property acquired under the IRS. ### How long can I stay on the IRS · $375k? Residence permit lasts while the property is owned. ### Can I work on the IRS · $375k? Holders under IRS, RES and PDS need no separate occupation or work permit to invest and work in Mauritius. ### Can I bring my family on the IRS · $375k? Spouse and children are eligible for residence permits. ### Does the IRS · $375k lead to permanent residence in Mauritius? Time on the IRS · $375k doesn't count toward permanent residence in Mauritius. Time on the IRS · $375k counts toward citizenship. ### How are IRS · $375k holders taxed in Mauritius? No special regime in our records is tied to the IRS · $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 [Premium Visa](https://settleanywhere.com/countries/mauritius/premium-visa/) [Smart City · $375k](https://settleanywhere.com/countries/mauritius/smart-city-property/) [Retired non-citizen permit](https://settleanywhere.com/countries/mauritius/retired-non-citizen/) [Senior Living residence](https://settleanywhere.com/countries/mauritius/senior-living-residence/) [Innovator Occupation Permit](https://settleanywhere.com/countries/mauritius/innovator-occupation-permit/) [Investor Occupation Permit](https://settleanywhere.com/countries/mauritius/investor-occupation-permit-100k/) [Self-employed Occupation Permit](https://settleanywhere.com/countries/mauritius/self-employed-occupation-permit/) [Professional Occupation Permit](https://settleanywhere.com/countries/mauritius/professional-occupation-permit/) ## Investment visas elsewhere [🇨🇻 Green Card · €120k property](https://settleanywhere.com/countries/cabo-verde/green-card-120k/) [🇰🇪 Class A · Mining](https://settleanywhere.com/countries/kenya/class-a-mining/) [🇳🇬 Investor · Large (N3C)](https://settleanywhere.com/countries/nigeria/investor-n3c-large/) [🇬🇭 Investor · $200k joint venture](https://settleanywhere.com/countries/ghana/gipc-joint-enterprise-usd-200k/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. ## How this was checked **Checked on 2026-10-10 against 6 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. 1. [Integrated Resort Scheme (IRS)](https://residency.mu/acquire/integrated-resort-scheme/) · Economic Development Board, Mauritius · checked 2026-10-10 2. [Residency in Mauritius](https://residency.mu/) · Economic Development Board, Mauritius · checked 2026-10-10 3. [Guidelines for Buyers of Residential Property under the IRS / RES / PDS (November 2024)](https://residency.mu/wp-content/uploads/2021/06/Guidelines-for-IRS-RES-PDS.pdf) · Economic Development Board, Mauritius · checked 2026-10-10 4. [Economic Development Board Act 2017 (consolidated), First Schedule](https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?doctitle=RWNvbm9taWMgRGV2ZWxvcG1lbnQgQm9hcmQgQWN0IDIwMTc%3D&docnumber=&doctype=act) · Government of Mauritius, Laws of Mauritius · checked 2026-10-11 5. [Immigration Act 2022 (Act 14 of 2022), consolidated to Act 13 of 2026: sections 7, 8, 9 and 10](https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?doctitle=SW1taWdyYXRpb24gQWN0IDIwMjI%3D&docnumber=&doctype=act) · Attorney-General's Office, Mauritius · checked 2026-10-12 6. [Mauritius Citizenship Act 1968 (consolidated)](https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=TWF1cml0aXVzIENpdGl6ZW5zaGlwIEFjdA%3D%3D&doctype=act) · 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](https://settleanywhere.com/changes/), and the [methodology page](https://settleanywhere.com/methodology/) explains how facts are checked. Found something out of date? Email [contact@stayglobe.app](mailto:contact@stayglobe.app?subject=Correction) with a link to the official source.