Integrated Resort Scheme
The Integrated Resort Scheme was the first framework to open Mauritian residential property to foreign buyers, from 2002. IRS developments are large, resort-style estates with golf courses, marinas or hotels. No new IRS projects have been approved since the Property Development Scheme replaced it, but resale units in established IRS estates remain available and carry the same residence entitlement.
At a glance
| Status | Closed to new projects. Resale units available in existing estates |
|---|---|
| Residence permit | At USD 375,000 and above, for the buyer, spouse and dependent children, while the property is held |
| Registration duty | 5% of the purchase price, paid by the buyer |
| Estates | Anahita, Tamarina, Villas Valriche, Azuri and others |
Why buyers still look at IRS
The established IRS estates are mature: the landscaping has grown in, the amenities are operating, the management companies have a track record, and the rental market for the units is known. A buyer who values certainty over the pricing of a new-build often prefers them. The purchase is a completed property, so the VEFA risk that attaches to off-plan buying does not arise.
How the purchase proceeds
The same sequence as any scheme purchase: the buyer's EDB application, the notarial deed and registration. Because the seller is usually a private owner rather than a developer, the due diligence shifts to title, estate charges and the state of the property, which we review with the notary before the deed.
Before you reserve
The buyer's position is decided at signature, not afterwards. If you are looking at a development, speak to us before the reservation deposit is paid and we will tell you what to examine.