PROPERTY FINDER BROCHURE 2018 Issue 1 | Page 7

Getting Acquainted With Mauritian Law CONTACT US While non-citizens are allowed to rent freely, purchasing property is a different story. This is where the Integrated Resort Scheme (IRS) and the Real Estate Scheme (RES) step into the picture. Committed to granting foreigners their dream life on a tropical island, these real estate authorities overlook the construction of luxury residential complexes. Mauritius houses a wealth of premium apartments, extravagant holiday homes, and glamorous resorts estates. Each authority has a distinct project style – the IRS typically commissions multiple blocks of villas designed for families, containing three to four bedrooms each. These residential communities tend to be situated close to main roads, gardens, public parks, and entertainment arenas. The RES takes a humbler approach with its residential projects, mainly producing apartments and cluster homes. While they’re built with premium materials, they’re typically equipped with fewer facilities. The acquisition of a property in an IRS development enables foreigners to benefit from the favourable fiscal climate of the country. Provided that the duration of the stay on the territory exceeds 183 days per year, A Glimpse Of Everyday Life In Mauritius the property owner is entitled to A cultural melting pot with a deep history, Mauritius boasts an inclusive society. become tax domiciled in Mauritius. Lives are dictated by hedonistic pursuits as the island is teeming with countless Mauritius has Non Double Taxation outdoor activities. The country is evolving at an admirable pace, attracting the Agreements (DTA) with 43 countries. attention of international powers like The World Bank. The country is dotted with private schools, luxury resorts, well-equipped hospitals and medical centers, spacious shopping malls, and much more. Given its mixed historical background, The Mauritian tax resident status confers a number of benefits: a variety of native languages forms the patchwork of the country’s mother • A 15 % income tax threshold is applied to both individuals and companies. tongue. These range from Indian dialects and Mauritian Creole to English and • No inheritance or capital gains taxes. around food culture and immersing oneself in nature. • Dividends and other income derived from capital gains are exempt from taxes. Mauritius has a plethora of perks and is the perfect place to start the next French. Socializing plays a significant role in everyday life, and mainly revolves chapter of your life. YOUR ACCESS TO MAURITIUS LIFE 7