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What is it?

The Property Development Scheme (PDS) is designed to encourage the development of a mix of high-standing residences and to facilitate acquisition of residential property in Mauritius by non-citizens.

As a minimum, the PDS provides for the following:

  • Development of at least 6 luxurious residential units on freehold land of an extent of at least 0.4220 hectare (1 arpent)
  • High quality public spaces that help promote social interaction and a sense of community
  • High-class leisure, commercial amenities and facilities intended to enhance the residential units
  • Day-to-day management services to residents including security, maintenance, gardening, solid waste disposal and household services
  • Day-to-day management services to residents including security, maintenance, gardening, solid waste disposal and household services
  • Social contribution in terms of social amenities, community development and other facilities for the benefit of the community

In any PDS development, a developer may sell at most 25 percent of land area planned for residential development to Mauritian Citizens or Members of the Mauritian Diaspora registered under the Mauritian Diaspora Scheme.

Who can buy residential property in PDS developments?

The following persons are eligible to acquire a residential property from a PDS Company:

  • A natural person, whether a Mauritian citizen, a non-citizen of a member of Mauritian Diaspora
  • A company incorporated or registered under the Companies Act
  • A société, where its deed of formation is deposited with the Registrar of Companies
  • A limited partnership under the Limited Partnerships Act
  • A trust, where the trusteeship services are provided by a qualified trustee
  • Foundation under the Foundations Act.

A qualified global business as defined under the Financial Services Act 2007 which holds a Global Business Licence may also acquire residential PDS property.

What type of residential property can be obtained in a PDS development?

The residential properties offered in a PDS development may be luxury villas, luxury apartments, penthouses or other similar properties, all provided with attending services and amenities. The extent of land in respect of each residential property, other than for an apartment or a penthouse, should not exceed 5,276 m² (1A25p), excluding common areas. Non-citizens are not eligible to acquire bare residential serviced plots of land.

Is there a minimum price set for a residential property in a PDS development?

There is no minimum price for the acquisition of a property under the PDS.

Does the purchaser obtain residency in Mauritius following acquisition of a PDS property?

Pursuant to Regulation 13 of the Economic Development Board (Property Development Scheme) Regulations 2015, a residence permit under the Immigration Act is granted to the non-citizen upon acquisition of a residential property not less than USD 500,000 or its equivalent in any other freely convertible foreign or Mauritian currencies. The residence permit will remain valid as long as the holder maintains ownership of the property.

Where a person has the status of resident, his spouse (or common law partner), the child (or stepchild or lawfully adopted child) under the age of 24 of the current spouse (or common law partner) and a wholly dependent (unmarried) next of kin of the person (provided that the number of dependents does not exceed 3) shall have the status of resident.

The residence permit allows purchasers to benefit from the particularly favourable fiscal policy of the country.

At which stage of the development of a PDS complex are residential properties sold?

A residential property under the PDS may be sold either:

On the basis of a plan (off-plan sales)


During the construction phase


Upon completion of the construction of the PDS complex.

Where the acquisition is made off-plan or during the construction phase, the contract shall be governed by the provisions of the “vente en l’etat futur d’achevement (VEFA)”, as more fully described in the articles of the Code Civil Mauricien.

A sale in a future state of completion is the contract by which a seller transfers at once to the buyer his rights in the ground as well as the ownership of the existing structures. The works to come become the property of the buyer as they proceed; the buyer is bound to pay the price of them as the work proceeds.

In accordance with the provisions of Article 1601-30 of the Code Civil, the price of a residential unit when sold under “vente en l’état futur d’achèvement” is payable in instalments as the work progresses, as follows:

Can a purchaser take a loan in Mauritius to acquire such a property?

A loan can be taken locally to acquire a PDS property in Mauritius. Where a loan is contracted in Mauritius currency with a bank in Mauritius, the first 500, 000 US dollars must be paid in USD or its equivalent in any other freely convertible foreign currency; and the repayment of the loan must be effected in any freely convertible foreign currency.

Does a purchaser have any guarantee with respect to the quality of finish of the PDS properties?

As part of the obligations of the promoter of the development under the Scheme, the promoter (PDS company) and therefore seller need to subscribe, at the time of delivery of residential properties, with a property damage insurance policy in favour of eventual or subsequent buyer to guarantee, for a period of 2 years from the date of delivery of the residential property to the purchaser, the payment of compensation for any property damage resulting from defects in non-structural elements. For defects in structural elements, an insurance policy extending up to 10 years from the delivery date is applicable.

Upon signing of the deed:


Upon completion of the foundation works:


Upon completion of the foundation works:


Upon completion:


Upon availability of premises:


Is PDS related to Integrated Resort Scheme (IRS) and Real Estate Scheme (RES)?

The PDS replaced, since 2015, the IRS and RES. They are very similar as they are all designed to promote and facilitate development of high-end luxury residential properties which can be acquired by Non-Citizens.

While all new developments now bear the PDS etiquette, formerly developed residential properties accredited with either the IRS or the RES etiquettes still operate according to the framework of their respective schemes. Therefore, should IRS or RES properties be considered, the following main differences between the IRS, RES and PDS schemes should be first noted.

Land extent for whole project At least 0.4221 Hectare More than 10 Hectares At least 0.4221 hectare but not exceeding 10 Hectares
Minimum Purchase Price No minimum purchase price USD 500,000 No minimum purchase price
Residence Permit Upon application following acquisition worth at least USD 500,000 Automatically granted Upon application following acquisition worth at least USD 500,000
Registration Duty 5% on acquisition price USD 70,000 USD 25,000