Since the 2025–2026 National Budget, the Mauritian government has reinforced its commitment to a stable, transparent, and sustainable property market. Foreign investment is strictly confined to government-regulated schemes managed by the Economic Development Board (EDB).

1. Property Development Scheme (PDS)

The PDS replaced the older IRS and RES frameworks in 2015 to harmonize property acquisition for non-citizens.

• Property Types: Includes a mix of luxurious villas, apartments, and penthouses.

• Key Features: These developments are built on freehold land of at least 1 arpent (0.4220 hectare) and must include at least six residential units.

• Residency: Purchase of a PDS unit for more than USD 375,000 grants a Residence Permit to the buyer and their dependents.

• Services: Residents benefit from 24/7 security, maintenance, gardening, and high-class leisure amenities.

Download EDB Guidelines: Property Development Scheme (PDS) Info

PDS: Your Pathway to Ownership

Investing in a villa under the Property Development Scheme (PDS) is the most streamlined way for non-citizens to call Mauritius home. This government-regulated framework is designed to provide high-end residential estates with premium services like 24/7 security, private maintenance, and concierge facilities.

The most significant benefit of the PDS scheme is the Permanent Residency status. By purchasing a villa valued at USD 375,000 or more, you, your spouse, and your dependents are granted the right to live, work, and retire in Mauritius. This residency is valid for as long as you own the property, offering long-term security in a politically stable and economically booming nation.

Advantages of PDS Schemes

• Mauritius remains a tax-efficient jurisdiction with a 15% flat rate on personal and corporate income. There are no capital gains, inheritance, or property taxes.
• You can rent it out through specialist Real Estate agencies.
• Freehold property
• Eligibility to obtain permanent residence in Mauritius
• The sale is governed by the VEFA type of contracts (Vente en Etat Futur d’Achèvement) which assures a financial guarantee of completion
• The VEFA is a way of acquisition strictly legislated by Law. The French legislation code is the one applicable in Mauritius for property acquisition
• Upon signature of the contract and before completion of the building, the buyer becomes the sole owner of the land and of the property being built upon it
• Compulsory follow up of recognised international technical control firms (Bureau Veritas, Apave) at all stages of construction
• Compulsory Decennial Insurance to all residential units from a recognised insurance company.

The Steps to Follow

1. Selection: Choose a property within an EDB-approved project.
2. Reservation: Sign a Preliminary Reservation Agreement (CRP) and pay a deposit into a notary’s escrow account.
3. Approval: Submit an application to the EDB for authorization to acquire the property.
4. Final Deed: Upon EDB approval, sign the Deed of Sale (Acte de Vente) before a notary.

Download the guidelines here.