Property Development Program (PDS)


A new system came into force in May 2015, the Property Development Scheme (PDS), which replaces the IRS and the RES. This allows the development of different types of residences and the program is designed to facilitate the acquisition of residential properties by non-citizens in Mauritius.

The PDS is primarily an integrated project with social aspects for the benefit of the community and allows the development and sale of high-end residences especially to foreigners.

The conditions of the PDS are almost identical to those of the RES (Real Estate Scheme) and the IRS (Integrated Resort Scheme). These two programs were distinguished by the size of the complex and the price. Now only one system is in force called the PDS “Property development Scheme”

Le programme PDS envisage ce qui suit:


  • The development of luxury residential projects on freehold land measuring at least 0.4220 hectares (1 arpent), but not exceeding 21,105 hectares (50 arpents). 


  • High-end leisure, commercial amenities and facilities to enhance housing units.


  • On a daily basis, management services for residents, including security, solid and household waste disposal and maintenance and gardening services.


  • Social contribution in terms of social and developmental amenities and other facilities for the benefit of the community.


  • Acceptance for the acquisition of residential property. A natural person, a citizen of Mauritius, a non-Citizen of Mauritius, a company constituted or registered under the Companies Act, a company where the act of incorporation is filed with the Trade Register “Registrar of Companies” can acquire a residential property from a PDS device.


The PDS allows foreign investors to invest and benefit from Mauritian tax advantages. The foreign investor has the privilege of expatriating or retiring thanks to a residence permit through an investment of a minimum sum of 375,000 USD.