In 2002, the Mauritian government, in collaboration with the Economic Development Board (EDB) launched the Integrated Resort Scheme (IRS), a luxury residential programme aiming to attract foreign investments. Through this scheme, foreigners are offered the opportunity to buy a freehold property in Mauritius within an integrated residential development with a minimum investment of $ 375,000 (excluding taxes).

IRS developments have to comply to specific guidelines, including:

• A 10-hectare land area minimum

• High-class leisure, shop and facilities

• Management services (security, maintenance…)

• Social contribution to neighbouring communities

Upon investing in an IRS programme, property owners are entitled to a residence permit as well as to the Mauritian tax resident status (when residing on the territory for a minimum of 183 days per year).
Presently, all new real estate projects opened to foreign investors are developed under the Property Development Scheme (PDS) which has replaced the IRS and RES.


The acquisition process for an IRS property at Anahita Mauritius consists of three main steps:

  1. The first step of the acquisition process is the signature of the relevant reservation agreement between the buyer and Anahita Mauritius.
  2. Following this step, and upon receipt of the required documents from the buyer, the IRS developer will submit an application for IRS acquisition to the Board of Investment (BOI) of Mauritius (on behalf of the buyer).
  3. Finally, upon receipt of the approval letter from the BOI, and once all other relevant acquisition criteria have been met, the buyer and vendor shall proceed with the signature of the sale agreement (Notarial deed) before the Notary in Mauritius.

Payment terms

New Projects

IRS properties are sold under the provision of a VEFA, a French term standing for Vente en l’Etat Futur d’Achèvement (sale in a future state of completion). The VEFA is a contract that binds a seller to transfer at once all the rights to the land for sale, including the ownership of existing constructions. The price of the IRS residences can be paid in instalments as construction advances or in full, and the newly built infrastructure becomes the property of the buyer as the construction progresses.

Garantie Financière D'achèvement (GFA)

The developer commits to a performance bond (Garantie Financière d’Achèvement – GFA) with an established banking institution, the Mauritius Banking Corporation. The GFA guarantees the delivery of the property to the buyer, in line with the terms and conditions mentioned in the contract between the buyer and the seller. If the developer fails in any way to deliver the property as stipulated, the banks will guarantee the delivery of the property.


To purchase a serviced land or an existing property, a deposit must be paid to the assigned notary to secure the reservation. The property deed will be officially handed over to the buyer upon signature of the deed of sale and full payment. Serviced land owners have from 3 to 5 years to complete the construction of their villa as soon as the deed of the sale is signed.

An Ideal Place To Live And Invest

Residence Permit