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Property Development (PDS/IRS/RES)

The Mauritius PDS Living offers a quality lifestyle that combines comfort with luxury, modernity with cultural traditions and work with leisure. You have a variety of villas well nested in Marina or Golf or Beach resort and more for you to choose.

The Property Development Scheme (PDS), which has replaced the IRS and RES, allows the development of a mix of residences for sale to non-citizens, citizens and members of the Mauritian Diaspora.

The PDS provides the following:

  • the development of luxurious residential units on freehold land of an extent of at least 0.4220 hectares (1 arpent) but not exceeding 21.105 hectares (50 arpents).
  • the development of at least six (6) residential properties of high standing;
  • high-quality public spaces that helps 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; and
  • social contribution in terms of social amenities, community development, and other facilities for the benefit of the community.

Residence Permit: 

A non-citizen is eligible for a residence permit upon the purchase of a villa under the PDS scheme when he has invested more than USD 500,000 or it’s equivalent in any freely convertible foreign currency so long he/she holds the PDS villa. The spouse and children below the age of 24 are also granted a residence permit.

Fiscal Advantages: 

  • No housing or property tax
  • No inheritance tax on property
  • No capital gains tax
  • No withholding tax on interest and dividends
  • Exemption from customs duty on equipment
  • Free repatriation of profits, dividends, and capital
  • DTAs (Double Taxation Agreement) with 44 countries including UK, France, Luxembourg, South Africa, and many others
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    MUR 0 to MUR 75,000,000

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