Ground +2 Scheme (G+2)

The Ground +2 (G+2) Scheme is a program initiated by the Mauritian government to attract foreign investment into the real estate sector. This scheme allows foreigners to purchase residential properties in buildings that have at least two floors above ground level. The main goal is to boost the real estate market and contribute to the economic growth of Mauritius by inviting international investors​ (Henley & Partners)​ .

What is the Ground +2 (G+2) Scheme?

The Ground +2 (G+2) Scheme permits non-citizens to buy apartments in buildings with at least two floors above ground level. Introduced to diversify the property market and increase foreign direct investment, this scheme provides a streamlined process for acquiring residential properties in Mauritius. The Economic Development Board (EDB) oversees the scheme to ensure compliance and investor protection​ (Henley & Partners)​ .

Benefits of the Ground +2 Scheme

Advantages for Foreign Investors Investing in G+2 properties offers several benefits to foreign investors. Firstly, it provides an opportunity to own freehold residential properties in Mauritius, which is often seen as a secure investment. Additionally, investors can benefit from potential rental income and capital appreciation over time​ (Henley & Partners)​ .

Economic Impact on Mauritius The G+2 Scheme contributes significantly to the Mauritian economy by increasing foreign direct investment in the real estate sector. This influx of capital supports the construction industry, creates jobs, and stimulates related sectors such as banking and legal services .

Lifestyle Benefits and Amenities Provided Properties under the G+2 Scheme are typically located in well-developed areas with access to modern amenities. These include shopping centers, schools, healthcare facilities, and recreational areas, enhancing the living experience for investors and their families .

Eligibility Criteria for G+2

To invest in G+2 properties, potential buyers must meet specific eligibility criteria set by the Mauritian government. These criteria ensure that the scheme attracts genuine investors who can contribute positively to the economy.

Who Can Invest in G+2 Properties?

  • Non-citizens: Foreign individuals and entities are eligible to invest in G+2 properties.
  • Mauritian Citizens: Local individuals and companies can also participate in the scheme.
  • Companies and Trusts: Both foreign and local companies, as well as trusts managed by licensed trustees, can invest in G+2 properties .

Minimum Investment Requirements

  • The minimum investment required to purchase a G+2 property is USD 375,000. This threshold ensures that investments are substantial and contribute meaningfully to the economy .

Legal and Financial Prerequisites

  • Investors must comply with all legal and regulatory requirements, including obtaining necessary permits and approvals from the Economic Development Board (EDB). This process involves thorough due diligence to ensure the legality and security of the investment .

Types of Properties under G+2

The G+2 Scheme includes various types of residential properties that cater to different investor preferences and needs. These properties are located in buildings with at least two floors above ground level.


  • Investors can purchase individual apartments in multi-story buildings. These apartments provide a convenient and modern living environment with access to shared amenities such as swimming pools, gyms, and communal gardens​ (Henley & Partners)​.


  • Penthouses are luxurious units located on the top floors of buildings. They offer expansive living spaces, often with private terraces and panoramic views. Investing in penthouses under the G+2 Scheme can provide higher rental income and greater personal use benefits .


  • For those seeking more space and privacy, villas within multi-story complexes offer an attractive option. These properties come with private gardens, pools, and exclusive amenities, making them ideal for high-net-worth individuals .

How to Invest in G+2 Properties

Investing in G+2 properties involves a detailed process to ensure compliance with legal and financial requirements. Here is a step-by-step guide to the investment process:

Step-by-Step Guide to the Investment Process

  1. Initial Consultation: Potential investors consult with real estate agents and legal advisors to understand the G+2 Scheme and identify suitable properties .
  2. Property Selection: Investors select a property that meets their preferences and budget. This involves visiting properties and reviewing their features and amenities .
  3. Legal and Financial Preparation: Investors gather necessary documents, including proof of identity, financial statements, and source of funds. They also undergo due diligence checks to ensure compliance with regulatory requirements .
  4. Purchase Agreement: Once a property is selected, a purchase agreement is signed, and a deposit is paid to secure the property. This agreement outlines the terms and conditions of the purchase, providing legal protection to both parties .
  5. Final Payment and Transfer of Ownership: The final payment is made, and ownership of the property is transferred to the investor. This step includes registering the property with relevant authorities and obtaining necessary permits and approvals .

Documentation and Legal Requirements

  • Investors must provide comprehensive documentation, including identity proof, financial statements, and evidence of the source of funds. Compliance with these requirements ensures the transparency and legality of the transaction .

Costs Involved

  • Initial Investment: The minimum investment required for G+2 properties is USD 375,000 for eligibility for permanent residency.
  • Additional Costs: Investors should consider additional costs, such as taxes, legal fees, and maintenance fees. These expenses vary depending on the property and its location and should be factored into the overall investment budget .

Residency Benefits of G+2

The Ground +2 (G+2) Scheme in Mauritius offers significant residency benefits for investors and their families, making it an attractive option for those seeking long-term residency on the island.

Permanent Residency for Investors and Their Families

  • Automatic Residency: By investing in a G+2 property, foreign investors can obtain a residence permit. If the investment exceeds USD 375,000, the investor and their immediate family (spouse and dependent children) are eligible for a Permanent Residence Permit. This permit allows them to live, work, and study in Mauritius indefinitely as long as they maintain ownership of the property​ (Henley & Partners)​.
  • Long-Term Stability: The residence permit remains valid as long as the investor owns the property, providing long-term stability and the ability to renew residency without additional bureaucratic hurdles​ (Henley & Partners)​.

Tax Benefits and Incentives

  • Favourable Tax Regime: Mauritius offers an attractive tax regime for G+2 investors, including no capital gains tax, no inheritance tax, and a low corporate tax rate of 15%. These benefits are particularly appealing for high-net-worth individuals and business owners​ (Henley & Partners)​.
  • Double Taxation Agreements: Mauritius has double taxation agreements with several countries, which can help investors avoid being taxed twice on the same income. This is beneficial for those with international business interests​ (Henley & Partners)​.

Long-Term Residency and Citizenship Options

  • Path to Citizenship: While the G+2 Scheme initially provides permanent residency, it also opens pathways to citizenship. After maintaining residency for a specified period (typically five years), investors may apply for Mauritian citizenship, subject to meeting the necessary legal requirements and criteria set by the Mauritian government​ (Henley & Partners)​.
  • Quality of Life: Mauritius is known for its high quality of life, excellent healthcare system, and top-tier educational institutions. Residents enjoy a safe and stable environment with a pleasant climate and beautiful natural surroundings​ (Henley & Partners)​.

Comparison with Other Property Schemes

Mauritius offers several property schemes for foreign investors, each with unique features and benefits. Here’s a comparison of the G+2 Scheme with other prominent schemes:

Integrated Resort Scheme (IRS)

  • Scale and Investment: The IRS focuses on large-scale luxury developments with a minimum investment of USD 375,000. It grants automatic permanent residency to investors and their families, offering extensive luxury amenities and services​ (Henley & Partners)​.
  • Residency Benefits: Similar to the G+2 Scheme, the IRS provides permanent residency but requires a higher minimum investment. IRS projects often include golf courses, marinas, and other high-end facilities​ (Henley & Partners)​.

Real Estate Scheme (RES)

  • Flexibility and Scale: The RES allows for smaller-scale developments with no minimum investment requirement, making it accessible to a broader range of investors. However, only investments above USD 375,000 qualify for permanent residency​ (Henley & Partners)​.
  • Residency Benefits: Unlike the G+2 Scheme and IRS, the RES does not automatically grant permanent residency. Investors must meet specific criteria and investment thresholds to obtain residency permits​ (Henley & Partners)​.

Property Development Scheme (PDS)

  • Flexibility and Social Impact: The PDS allows for the development of mixed-use projects that include residential, commercial, and leisure facilities. It emphasizes environmental sustainability and social integration, requiring developers to contribute to the local community​ (Henley & Partners)​.
  • Investment Requirements: Similar to the G+2 Scheme, the PDS requires a minimum investment of USD 375,000 and offers similar residency benefits. The PDS focuses on creating integrated projects that support sustainable living and economic activity​ (Henley & Partners)​.

Frequently Asked Questions

What is the Ground +2 (G+2) Scheme in Mauritius?

The Ground +2 (G+2) Scheme is a program established by the Mauritian government to attract foreign investment into the real estate sector. It allows non-citizens to purchase residential properties in buildings that have at least two floors above ground level. The scheme aims to boost the real estate market and contribute to the economic growth of Mauritius​ (Henley & Partners)​.

Useful Resources

  1. Mauritius Economic Development Board – “Mauritius Economic Development Board”
  2. Mauritius Property Investment Regulations – “Mauritius Property Investment Regulations”
  3. Henley & Partners – Mauritius Residence by Investment – “Mauritius Residence by Investment”
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