The PDS Property Scheme in Mauritius: A Buyer's Guide (2026)

The Property Development Scheme (PDS) is the principal framework under which foreigners buy residential property in Mauritius today. It replaced the older IRS and RES schemes for new developments and, crucially, links a qualifying purchase to a residence permit. This guide explains how it works, who can buy, what it costs, and the important duty change taking effect in 2026.

What is the PDS?

A PDS is a government-approved luxury residential development, administered through the Economic Development Board, that may be sold to non-citizens. Buyers own the property freehold, can rent it out, become tax resident, and repatriate the proceeds of any future sale or rental income without restriction.

Residence through a PDS purchase

Buying a PDS property for more than USD 375,000 entitles the buyer — and their spouse and dependent children — to a residence permit that lasts for as long as they own the property, with no minimum-stay obligation and the right to live and work in Mauritius without a separate occupation permit. It is the route most people mean when they search for a Mauritius “golden visa” through real estate; compare it with the investment-based Golden Visa and the wider residency by investment options.

The buying process

1. Choose an approved PDS development and reserve the unit.
2. For off-plan (VEFA) purchases, sign the reservation and then the notarial deed, with payments staged against construction milestones and legal guarantees in place.
3. The purchase is registered and the residence permit application submitted to the EDB.

Because some developments are sold off-plan and not all deliver as promised, independent, buyer-side advice matters. Our sister agency, Oakbridge, works exclusively for buyers — read how to buy property in Mauritius.

Costs — and the 2026 duty change

Budget for notarial fees, EDB processing and registration duty. The important update: from 1 July 2026 the registration duty on non-citizen purchases under the EDB schemes (PDS, IRS, RES, Smart City and ground+2) rises from 5% to 10%, and the land transfer tax on a resale to a non-citizen rises likewise. The new rate applies to deeds registered on or after that date, even where the reservation was signed earlier — so timing can be material.

PDS, IRS, RES, Smart City and G+2

PDS is the main scheme for new developments; IRS and RES are legacy schemes still seen on resale; Smart City suits live-work buyers; and ground+2 (G+2) apartments (priced above MUR 6 million) are open to foreigners. All share the same USD 375,000 residence threshold and the 2026 duty change.

What is the PDS scheme in Mauritius?

The Property Development Scheme is a government-approved framework under which foreigners can buy freehold residential property in Mauritius. A purchase above USD 375,000 also grants the buyer and their family a residence permit for as long as they own the property.

How much do I need to invest in a PDS to get residency?

You need to spend more than USD 375,000 on a qualifying PDS property to obtain a residence permit for yourself, your spouse and your dependent children. The permit lasts while you own the property and carries no minimum-stay requirement.

Is the duty on foreign property purchases changing in 2026?

Yes. From 1 July 2026 the registration duty paid by a non-citizen buyer, and the land transfer tax on a resale to a non-citizen, both rise from 5% to 10% on acquisitions under the EDB schemes. The new rate applies to deeds registered on or after that date.

Sources & further reading

Figures are summarised for general guidance and were correct at the time of writing; tax and immigration rules change, so we confirm the current position for your circumstances before you act.

• Economic Development Board (EDB)
• PwC — Mauritius: Other taxes (registration duty / land transfer)
• Mauritius Revenue Authority
• Passport & Immigration Office