Residence Permit via Property Acquisition (IRS/RES/PDS/Smart City/G+2)
Residence Permit via Property Acquisition (IRS/RES/PDS/Smart City/G+2) is a residence route in Mauritius (投資家 / ゴールデンビザ). Buy residential property >USD 375,000 under IRS, RES, PDS, Smart City, Invest Hotel or G+2 apartment schemes; permit valid while owned; spouse + children <24 included. 5% registration duty for non-citizens (planned 10% hike cancelled 2026). USD 50 fee. PDS holders may invest/work without OP.
Residence by investment: compare routes and obligations →Requirements at a glance
The minimum qualifying investment is about CHF 300'000. There is no minimum stay to keep the permit. Spouse and children can usually be included.
How holders are taxed
Resident if ≥183 days (or 270 over 3 yrs); non-domiciled: foreign income taxed only if remitted, 0–20% + 35% band >MUR 12M from Jul 2026; no CGT/IHT
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| カテゴリー | 投資家 / ゴールデンビザ |
|---|---|
| 投資額 | CHF 300'000 |
| 手数料（家族） | CHF 40 |
| 所得 / 年 | — |
| 資産 | — |
| 最低滞在 | 0 |
| 永住権 | — |
| 市民権 | — |
| 就労 | yes |
| 対象者 | all |
| 税金 | Resident if ≥183 days (or 270 over 3 yrs); non-domiciled: foreign income taxed only if remitted, 0–20% + 35% band >MUR 12M from Jul 2026; no CGT/IHT |
| 時点 | 2026-10 |
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.