The procedure and conditions for purchasing real estate in Mauritius according to the PDS program.


PDS (Property Development Scheme)

The property and development scheme (PDS) was created in 2015 and, has replaced the IRS and RES. The program is designed to facilitate the acquisition of residential property by non-citizens of Mauritius. The PDS is basically an integrated project with social dimensions for the benefit of the neighboring community and allows for the development and sale of high standing residential units mainly to foreigners.

There is no minimum price stablished for properties purchased under the PDS scheme.

The PDS project must:

  • Be built on a freehold plot of land equal or bigger than 1 arpent (4,200m2).
  • Comprise a minimum of 6 residential units of high standing.
  • Have a mix of owners made up of a minimum of 25% of Mauritians and member of the Mauritian Diaspora.
  • Provide high class leisure, commercial & recreational facilities intended to enhance the residential units.
  • Provide high quality public spaces to help promote social interactions and a sense of community 
  • Provide day to day management services to residents including security, maintenance, gardening, solid waste disposal and household services.
  • Contribute to the benefit of the social community in the vicinity of the project. 


Who can become the owner of real estate in Mauritius under the PDS program:

  • Foreign buyers.
  • Local Buyers and Mauritian diaspora.
  • Local and foreign companies registered under the 2001 company act.
  • Trusts registered under the Financial Service Commission (F.S.C.).
  • Foundations under the foundation act.


Obtaining a Residence Permit when buying a property through the PDS program.

As there is no minimum price for the purchase of a PDS property, a person who purchases real estate under the RES is notautomaticallyentitled to the Permanent Residence in Mauritius unless the value of the purchased property exceeds US$ 500,000. If this is the case, the owner and his dependents, obtain and retain this status for as long as this property is in his possession.

If the property purchase price is above US$ 500,000 and is bought by a legal entity, foreign company or trust, even if there are more than one shareholder or beneficiaries, only one of these beneficiaries and his dependents is entitled to the permanent residence permit. 

But, this permanent resident permit can be transferred at any time to another shareholder of the company or beneficiary of the trust by official notification to the Board of Investment.


Terms of purchase of real estate in Mauritius under the PDS program.

For the PDS program, the registration fee is of 5% of the value of the property with no minimum restrictions.

The immovable property under the PDS scheme may be purchased either on the basis of plan, during the construction phase or in the finished state.

When sold under the VEFA provision (French law term for : sale in the future state of completion) the payments are to be made by instalments according to a pre-established schedule based on the progress of construction work.


The procedure for buying property through the PDS program.

  • First, a potential buyer (non-resident or non-citizen of Mauritius) who wishes to purchase real estate on the island, applies to the Board of Investment (BOI) in order to obtain consent to such a purchase. He has to fill a detailed application.
  • The Board of Investment considers this application, which requires a certain package of documents, after which, if all conditions are met, the Board of Investment approves the deal and the agency can further formalize the conclusion of a transaction for the purchase of real estate.


If the potential buyer is a foreigner, the following documents must be prepared and submitted to the Board of Investment of Mauritius. 

  • Passport + national ID card. The document must be submitted in the original together with a notarized translation into English or French if it is in a different language.
  • Birth certificate. The document must be submitted in the original together with a notarized translation into English or French if it is in a different language.
  • A certificate of criminal record (Morality certificate) issued not earlier than 3 months before the filing of documents. It is also necessary to attach a notarized translation into English or French if document is in a different language.
  • A letter of recommendation from the bank that serves the buyer attesting of decency and good business reputation.
  • Medical documents that confirm the absence of dangerous and transmissible viruses, including Hepatitis C, HIV / AIDS, a conclusion on the state of health. (ONLY FOR THOSE APPLYING FOR A PERMANENT RESIDENCE PERMIT).


According to current legislation, if the buyer qualifies for permanent resident status his family, (spouse, children, and other dependents) also have the right to obtain the permanent residence permit and live in Mauritius, though the age of children cannot exceed 24 years.

To obtain a Residence Permit for family members of the buyer, each family member must provide the same documents as the buyer, excluding the letter of recommendation from the bank.

If the documents submitted by the buyer meet the conditions, the period for consideration of the documents by the Board of Investment does not exceed 30 days.


This material is provided for informational purposes and the list of documents may be changed. 


Additional information about others schemes IRSRESG+2.





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