Buying Property in Mauritius through a PDS Scheme

2021-04-08 08:20:45 • Karen Thornalley


The Property Development Scheme (PDS), which has replaced the IRS and RES, allows the development of a mix of residences for sale to non-citizens, citizens and members of the Mauritian Diaspora.

The PDS is also a demarcation from the IRS and RES in as much as it does not differentiate between small and big landowners and harmonizes the registration duty to a single rate of 5% instead of USD 70,000 on registration of a deed under IRS and USD 25,000 under RES. 

The Property Development Scheme (PDS), is one of the approved schemes, which has been designed to facilitate the development and subsequent purchase of luxurious properties by non-citizens in Mauritius.  To draw on opportunities from the PDS, property developers can also engage in comprehensive development of luxury villas and outstanding residential properties to the highest international standards together with high quality open spaces, high-class leisure and recreational facilities as well as day-to-day management services.

Terms and Conditions

The PDS provides the following:

  1. the development of luxurious residential units on freehold land of an extent of at least 0.4220 hectare (1 arpent).
  2. the development of at least six (6) residential properties of high standing;
  3. high quality public spaces that helps promote social interaction and a sense of community;
  4. high-class leisure, commercial amenities and facilities intended to enhance the residential units
  5. day-to-day management services to residents including security, maintenance, gardening, solid waste disposal and household services; and social contribution in terms of social amenities, community development and other facilities for the benefit of the community.

How To Become Eligible For A PDS Property?


A non-citizen is eligible for a residence permit upon the purchase of a villa under the PDS scheme when he has invested more than USD 375,000 or its equivalent in any freely convertible foreign currency.

In order to obtain a residential property from a PDS company, one has to be:

- An individual person with a legal identity, whether it's a Mauritian citizen, a non-national foreign expat, or a person of traceable Mauritian ancestry.
- A company registered under the Companies Act (A core statement of company law that applies to all companies whether domestic or those with a global business licence, according to the Corporate and Business Registration Department of Mauritius).
- A society that has deposited its formation deed with the Registrar of Companies.
- A limited partnership that abides by the Limited Partnership Act.
- A trust that relies on the qualified services of a legitimate trustee.
- A foundation launched under the Foundations Act.


On acquisition of residential property for a price exceeding USD 375,000, a non-citizen is granted a residence permit for so long as he/she holds the residential property. The spouse and children below the age of 24 are also granted a residence permit.

Non-citizens who have a residence permit under PDS will be exempted from an Occupation or Work permit to invest and work in Mauritius.

Property Types

PDS projects normally produce the following kinds of residences: 

- Bespoke villas
- Apartments and Penthouses
- Townhouses or Duplexes
- Similar properties that can be used as a residential unit with accompanying amenities, complementary services and facilities.

Property Price

Projects developed under the PDS scheme come with no minimum price restriction.

Retail and Lifestyle Facilities

The scheme obligates property promoters to establish deluxe leisure options and commercial facilities aimed at enhancing a resident's everyday life. These features are required to be sophisticated, savvy, and easily accessible by the public. Being inclusive should be a major priority, and this can be achieved through the development's communal areas. The retail and recreational spaces must be proportionate to the size of the residential development.