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The Investment Promotion Act makes provision for the introduction of a Smart City Scheme (SCS) and a Property Development Scheme (PDS). The Smart City Scheme (SCS) will promote targeted economic activities while at the same time consolidation the industrial and service base and an economic diversification path the promotion and uphold ecological sustainable development. The Property Development Scheme (PDS) will attract investment from abroad by allowing non-citizens to acquire residential properties under the Scheme. BOI shall however continue to consider applications made under the provisions of the Invest Hotel Scheme (IHS).

As a result, the Investment Promotion Act has been amended through the Finance (Miscellaneous Provisions) Act 2015.
Non-citizens acquiring immovable property under IRS or RES, for more than USD 500,000 or its equivalent, will still be eligible to apply for a residence permit. Government will come up with a clear roadmap and guidelines for the development of these projects that will be prescribed shortly. Investment in tourism in Mauritius is boosted by an excellent range of supporting infrastructure including a well-established network of roads, an efficient seaport and a modern international airport.

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