The Property Development Scheme (PDS) in Mauritius

The Property Development Scheme (PDS) is the main current framework through which foreigners can buy property in Mauritius and, above a set threshold, gain residence for their family. This guide explains what the PDS is, how it grants residency, how it compares with the other approved schemes, and the costs and process involved.

What is the Property Development Scheme (PDS)?

The Property Development Scheme is the Economic Development Board's approved framework for foreigners buying residential property in Mauritius. It replaced the earlier Integrated Resort Scheme (IRS) and Real Estate Scheme (RES), although those remain in existing developments. The PDS is carefully structured and regulated to protect buyers: there are rules on the size of each project, the amount of communal land for owners to enjoy, and many other requirements placed on the PDS company delivering each development.

PDS developments range from apartments to luxury villas, and a purchase at or above the residency threshold entitles the buyer and their family to a residence permit for as long as they own the property. Buyers can purchase as an individual or through a company, trust, Foundation or société.

PDS and residency: the USD 375,000 threshold

Buying a qualifying PDS property at a price of at least USD 375,000 (or the equivalent in any freely convertible currency) grants a residence permit under the Immigration Act. The key features are:

• The residence permit remains in force for as long as you hold the property.
• It covers your spouse and dependent children.
• It allows you to work in Mauritius without acquiring a separate occupation permit.
• If you buy through a company or other entity, you can nominate who receives the benefit of the residency.

A qualifying purchase at USD 375,000 or more also confers eligibility for a Permanent Residence Permit. Read our guide to residency by investment for how this fits with the other routes.

PDS compared with IRS, RES, Smart City and Ground+2

Foreigners can buy property in Mauritius within a number of EDB-approved schemes. The PDS is the principal current scheme, but it helps to understand how it sits alongside the others:

• PDS (Property Development Scheme): the main current scheme for residential developments, from apartments to luxury villas, with residency from USD 375,000.
• IRS and RES: the earlier schemes the PDS replaced; still found in existing developments.
• Smart Cities: government-licensed, mixed-use developments the size of a village or small town; residence is granted on the same USD 375,000 basis, and serviced land can be acquired within a Smart City subject to conditions.
• Ground+2 (G+2) apartments: apartments in buildings of at least three storeys, from a minimum price of MUR 6 million, with residence above USD 375,000. Note that, since 2026, foreigners can no longer acquire apartments in G+2 buildings on State Land or Pas Géométriques under new projects.
• Invest Hotel Scheme (IHS): a scheme for acquiring units within approved hotel developments.

For the full picture of what foreigners can and cannot buy, see our guide to the rules for foreigners buying property in Mauritius, or our broader Mauritius real estate overview.

Costs and taxes on a PDS purchase

The main transaction costs on a PDS purchase are:

• Registration duty: 5% of the property value. A 10% surcharge on non-citizen buyers had been proposed but was repealed by the 2026-2027 Budget before it took effect, so the standard 5% applies.
• Notary fees: typically between 1% and 2% of the purchase price.
• Legal fees: where you use a separate lawyer to review the deed of sale.

Mauritius levies no capital gains tax, no inheritance tax and no wealth tax, and there is no restriction on the repatriation of funds or of rental income. Buying and holding through a company or trust often makes sense for tax and succession purposes.

How TBI helps with a PDS purchase

TBI is not a real estate agent — we manage and oversee your investment, and through our buyer-only sister agency Oakbridge Mauritius we can search the whole market, including off-market properties, with no conflicts of interest. As part of the TBI Group we also handle residency, banking and structuring, so the whole process runs through one team. Before you commit, we help you verify the developer's PDS licence with the EDB, check the completion guarantee and insurance, and choose the right ownership structure. Get in touch to discuss your requirements.