The Property Development Scheme (PDS) has replaced since August 2015 the IRS and RES schemes. The programme is designed to facilitate the acquisition of residential property by non-citizens in Mauritius. The PDS is basically an integrated project with social dimensions for the benefit of the neighbouring community and allows for the development and sale of highstanding residential units mainly to foreigners. At least 25% of the residential properties developed under PDS must be sold to Mauritians and member of the Mauritian Diaspora (Mauritian living abroad).

The Property Development Scheme provides for the following:

  1. development of a minimum of 6 luxurious residential units on freehold land of an extent of at least 0.4220 hectare (1 arpent) but not exceeding 21.105 hectares (50 arpents).
  2. high quality public spaces that helps promote social interaction and a sense of community
  3. high-class leisure, commercial amenities and facilities intended to enhance the residential units.
  4. day-to-day management services to residents including security, maintenance, gardening, solid waste disposal and household services.
  5. social contribution in terms of social amenities, community development and other facilities for the benefit of the community.

Eligibility for acquisition of residential property
The following persons may acquire a residential property from a PDS Company:

  • a natural person, whether a citizen of Mauritius, a non-citizen or a member of the 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; or
    Foundation under the Foundations Act.

Note: A qualified global business as defined under the Financial Services Act 2007 holding a Global Business Licence may acquire property under the PDS scheme.
The residential properties may be a mix of:

  • Luxury villa with attending services and amenities
  • Luxury apartment with attending services and amenities
  • Penthouse with attending services and amenities
  • Other similar properties used, or available for use, as residence with attending services or amenities

Extent of residential property
The extent of land in respect of each residential property, other than for an apartment or a penthouse, is developed on land not
exceeding 2,100 square metres excluding common areas.



Integrated Resort Scheme (IRS) properties can be found within large resorts (golf estate, marina, …) mostly on coastal regions (North, West, South and East coasts) and offer a variety of luxury and high-end freehold property types : apartments, duplexes or individual villas, sold at not less than US$ 500,000 by law. They offer luxury facilities to the residents. These may include a golf course, a marina, nautical and other sport facilities, shops, restaurants, wellness centers and other “à la carte” services. As the owner of an IRS, you will receive residence permit for as long as you remain owner of the property, as well as your spouse and your dependants (up to the age of 24 years old). The residence permit once obtained does not give the right to then buy a property in Mauritius, but you have the right to buy other IRS or RES properties.
You may rent out your property once acquired.



Real Estate Scheme (RES) properties are usually smaller residential developments (they can only be built on land areas ranging between 4,220 and 100,000 m2), which can be sold at no minimum price. The acquisition of a RES property will not entitle you to a residence permit, unless you purchase a RES property worth at least US$ 500,000. You will find a variety of property types within this scheme (individual villas, duplexes, apartments…) in various regions (coastal regions and also inland).
RES properties are mainly targeted at investors, professionals or retirees who have chosen Mauritius to live, work, invest or enjoy as a holiday retreat.



The Non-Citizens (Property Restriction) Act has been amended on 20 December 2016 to allow foreigners to purchase apartments in condominium developments of at least two levels above ground (G+2) with the prior approval of the Board of Investment. The amount payable for the acquisition of an apartment must not be less than Rs 6 million or its equivalent in any other freely convertible foreign currency.
Any non-citizen, with or without an occupation permit, residence permit, permanent residence permit, may acquire apartments. The previous legislation for the acquisition of apartments outside of the IRS, RES and PDS schemes only allowed non-citizens holders of an occupational permit to buy ONE apartment, in a Ground + 2 building, and for his own use, not for rental. The new amendment allows non citizens with or without Occupational Permit in hand to acquire more than one unit and allows for the renting out of the apartments for rental return.

Thus, non-citizens can now acquire residential properties as follows :
– a residential unit developed under the IRS, RES and PDS (granting a Permanent Residence Permit if the property bought is over US$ 500,000)
– a residential unit developed in a smart city (also granting a Permanent Residence for any purchase above US$ 500,000)
– an apartment located in a building of at least two floors above ground floor, above Rs 6,000,000 (does however NOT grant the buyer with a Permanent Residence).