Hospitality & Tourism


Mauritius offers to potential investors the possibility to acquire property or take up residency in a versatile, potentially tax advantageous jurisdiction through the IRS, RES and IHS schemes.

The Integrated Resort Scheme (IRS) is a scheme for the construction and sale of luxury villas to foreigners and citizens of Mauritius. The acquisition of a villa under the Scheme grants resident status to the investor, his spouse and dependants. Individuals and corporate entities can also apply to buy a villa under the IRS Scheme.

The Real Estate Scheme (RES) relates to smaller land developments whereby the owner of the land should not own land more than 10 hectares in surface. It is open similarly to residents or foreigners as purchasers. The benefit for investors is that RES property will be more affordable than IRS property.

The Invest-Hotel Scheme (IHS) is designed to enable property developers to sell hotel rooms, villas, suites or any other part of a hotel to individual buyers.  There is no minimum investment on acquisition and under this scheme, the hotel building is divided into private and common units. The full freehold ownership of the private units is passed to the respective owners whilst the common units are collectively owned in co-ownership.

We advise real estate and hotel promoters, tourist enterprises and other stakeholders in the tourism sector.

We also provide legal assistance in connection with the Integrated Resort Scheme, Real Estate Scheme and Invest-Hotel Scheme and to foreigners who wish to acquire Mauritian resident status.