Property Development Scheme (PDS)


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

PDS is mainly 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.

PDS conditions are almost identical to those of RES (Real Estate Scheme) and IRS (Integrated Resort Scheme). These two programs were distinguished by the size of the complex and the price. Now a single scheme is in force called the PDS « Property Development Scheme »

The PDS program stipulates the following:

    1. The development of luxury residential projects on a plot of land measuring at least 0.4220 hectares (1 acre), but not exceeding 21.105 hectares (50 acres).
    2. High-end leisure, commercial equipment and facilities to strengthen housing units.
    3. On a day-to-day basis, management services for residents, including security, disposal of solid and household wastes, maintenance and gardening services.
    4. Social contribution in terms of social and development equipment and other facilities for the benefit of the community. Purchase approval for a residential property. A physical person, a Mauritian citizen, a non-Mauritian citizen, a company incorporated or registered under the Companies Act, a company where the incorporation deed is deposited with the Registrar of Companies may acquire residential property from a PDS scheme.

  • PDS allows the foreign investor to invest and benefit from the Mauritian tax benefits. The foreign investor has the privilege of expatriating or retiring by means of a residence permit through an investment of at least 500,000 US Dollars.