Residency By Property Acquisition In Mauritius, IHS Scheme

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Investment Hotel Scheme (IHS)

EDB – Info – The Invest Hotel Scheme (IHS) provides for existing hotel companies as well as new hotel development to sell hotel rooms to finance the refurbishment, reconstruction, alteration or upgrading of existing hotels or the construction of new hotels.

These Hotels offer services such as:

  • Rental management
  • Concierge services
  • SPA
  • Fitness
  • Children’s club …

The tax advantages will allow you to invest in the best conditions:

  • No property tax
  • No land tax
  • No capital gains tax in the event of resale.
  • No inheritance tax
  • No wealth tax
  • Double taxation treaties with many countries.

Where a non-citizen acquires a stand-alone villa, forming part of a hotel under IHS, for a price of not less than USD 375,000 or the equivalent in other freely convertible currencies, the buyer becomes eligible for a residence permit.

Under the IHS, the investor who has acquired a unit enters into a lease agreement whereby the room is leased back to the hotel developer in return for rental income. The unit leased to the hotel developer may be used and occupied by the unit owner or any person on his behalf free-of-charge for a total of not more than 45 days in any period of 12 months.

What are the IHS in Mauritius?

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