Can foreigners buy property in Mauritius?

Yes. Foreign nationals can buy property through approved schemes: PDS, Smart City and G+2 apartments. A minimum purchase of USD 375,000 under PDS or Smart City entitles the buyer to a Permanent Residence Permit.

Is Mauritius property a good investment?

Yes. Mauritius offers no capital gains tax, no inheritance tax, and competitive progressive income tax rates. Prime coastal villas have seen 8–12% annual appreciation. Strong expat rental demand supports yields of 4–7% long-term and up to 14% for short-term holiday lets.

Which area of Mauritius is best to buy property?

The West (Tamarin, Black River) is the lifestyle leader. Grand Baie in the North has the best infrastructure and expat community. The East (Belle Mare) offers the finest beaches. The South is most affordable. Central Mauritius suits rental-yield investors.

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Bedroom Irs

5 min read

·29 July 2026

A clear guide to Bedroom IRS properties in Mauritius, ownership rules, costs, process, and how to find the right unit as a foreign buyer.

What Is a Bedroom IRS Property in Mauritius?

A Bedroom IRS, short for Integrated Resort Scheme residential unit, is a freehold property within a government-approved resort development that foreign nationals are legally permitted to buy in Mauritius. The IRS framework, introduced in 2002 and later consolidated under the Property Development Scheme (PDS) regulations, allows non-citizens to acquire residential units provided the purchase price meets a minimum threshold set by the Economic Development Board (EDB). As of the most recent guidelines, that minimum is USD 375,000 (or its equivalent in another freely convertible currency).

The term "Bedroom IRS" is commonly used by agents and platforms to categorise listings by unit size, one-bedroom, two-bedroom, three-bedroom, and so on, within IRS-approved developments. Understanding both the bedroom configuration and the legal scheme it sits under is essential before you make an offer.

Why Bedroom Count Matters in an IRS Purchase

In an IRS development, the number of bedrooms directly affects three practical decisions:

Price and minimum threshold compliance. A one-bedroom IRS unit at a qualifying development may sit just above the USD 375,000 minimum, while a three-bedroom villa in the same resort could be several times that. Both qualify under the same scheme, but your budget determines which bedroom configurations are realistically available to you.

Rental yield potential. Smaller one- and two-bedroom IRS units tend to attract short-term rental demand from business travellers and couples, while three- and four-bedroom units appeal to families and longer-term tenants. If rental income is part of your investment rationale, bedroom count is a direct variable in your yield calculation.

Residency eligibility. Purchasing an IRS property at or above the minimum threshold automatically makes you eligible to apply for a Mauritian residence permit. The permit extends to your spouse and dependants. Bedroom count does not change this eligibility, the threshold is the only qualifying condition, but larger units that accommodate a family are often chosen specifically with residency in mind.

How the IRS Purchase Process Works

The process for buying a Bedroom IRS property follows a structured sequence. Each stage has a defined legal purpose, and skipping steps is not possible under Mauritian property law.

1. Property Search and Selection

Most internationally mobile buyers begin their search online before visiting Mauritius. A reliable property platform that lists verified IRS developments by bedroom count, location, and price range saves considerable time. When evaluating any platform, check whether listings are current, whether the agent details are verifiable, and whether the platform distinguishes between IRS, RES (Real Estate Scheme), and PDS properties, these are distinct legal categories with different rules.

2. Reservation and Due Diligence

Once you identify a Bedroom IRS unit, the developer or seller's agent will typically ask you to sign a Reservation Agreement and pay a reservation deposit, usually 1–2% of the purchase price. This holds the unit while your notary and legal adviser conduct due diligence: confirming title, checking for encumbrances, verifying EDB approval status, and reviewing the co-ownership rules of the development.

3. Preliminary Agreement (Contrat Préliminaire de Vente)

The preliminary agreement is a legally binding contract signed before a notary. At this stage, the buyer typically pays 10% of the purchase price. The agreement sets out the full terms of sale, the completion date, and any conditions precedent (such as mortgage approval or EDB notification).

4. EDB Notification

All IRS purchases by non-citizens must be notified to the Economic Development Board. This is a notification requirement, not an approval process, the EDB does not have discretion to refuse a qualifying purchase, but the notification must be filed correctly and within the prescribed timeframe.

5. Deed of Sale and Registration

The final Deed of Sale (Acte de Vente) is executed before a notary and registered with the Registrar-General. At this point, the balance of the purchase price is paid, and ownership transfers to the buyer. The notary fees, registration duties, and land transfer tax are settled at this stage.

IRS Purchase Costs: What to Budget Beyond the Sale Price

Foreign buyers frequently underestimate the transaction costs associated with an IRS purchase. The main items are:

Notary fees: Approximately 1–1.5% of the purchase price, split between buyer and seller by convention (though this is negotiable).
Registration duty: 5% of the purchase price, payable by the buyer.
Land transfer tax: 5% of the purchase price, payable by the seller, but worth confirming whether this has been factored into the agreed price.
Legal adviser fees: Variable; budget 0.5–1% for independent legal advice, which is strongly recommended for any foreign buyer.
Agent commission: Typically 2–3% of the purchase price, usually paid by the seller, but always confirm in writing.

Total buyer-side transaction costs typically run to 6–8% of the purchase price when notary fees, registration duty, and legal advice are combined.

Finding Bedroom IRS Listings: What to Look for in a Property Platform

A good property search platform for IRS buyers should do several things well. It should allow you to filter by scheme type (IRS, PDS, RES, Smart City), by bedroom count, by price range, and by location or region. Listings should include the EDB approval reference where available, the name of the managing agent or developer, and clear pricing in a consistent currency.

Platforms that aggregate listings from multiple agencies are particularly useful because they reduce the risk of missing a well-priced unit that only one agent holds. When assessing any platform, look at how recently listings were updated, whether sold properties are removed promptly, and whether contact details connect you directly to a licensed agent rather than an unverified intermediary.

User reviews of property platforms, whether written by buyers or agents, are worth reading critically. Positive reviews that mention specific features (accurate pricing, responsive agents, up-to-date listings) are more informative than general endorsements.

IRS vs PDS: Does the Scheme Affect Bedroom Availability?

The IRS and PDS are related but distinct frameworks. The PDS, introduced in 2015, replaced both the IRS and RES for new developments, but many existing IRS developments continue to sell units under their original scheme approval. In practice, bedroom configurations available under IRS and PDS developments are broadly similar, both include apartments, penthouses, villas, and townhouses across the one-to-five-bedroom range.

The key difference is that PDS developments are required to allocate a portion of units to Mauritian buyers and must meet certain sustainability and community integration standards. For a foreign buyer focused on bedroom count and price, the practical experience of purchasing in an IRS versus a PDS development is similar. The legal steps and costs are essentially the same.

Practical Tips for Foreign Buyers Searching for a Bedroom IRS Property

Confirm the minimum price threshold applies to the specific unit, not just the development. Some developments have a mix of unit types, and not all may individually meet the USD 375,000 minimum.
Engage a notary early. In Mauritius, the notary acts for both parties in a property transaction. You are entitled to appoint your own independent legal adviser in addition to the notary.
Understand the co-ownership charges. IRS developments typically include shared amenities, pools, golf courses, beach clubs. Monthly co-ownership fees (charges de copropriété) vary significantly between developments and bedroom sizes.
Visit before you commit. Floor plans and photographs do not fully convey orientation, natural light, or the quality of shared spaces. A site visit before signing the preliminary agreement is time well spent.
Check the rental management structure. Many IRS developments offer a managed rental programme. If you plan to generate income from the property when you are not in residence, understand the terms, the management fee, and the historical occupancy rates before signing.