PDS explained through rights, costs and controls not only its sales benefits.
Key points in 30 seconds
Route replacing IRS and RES for new projects.
Open to non-citizens in certified projects.
Residence possible from USD 375,000.
85/15 rule and 10% duty apply under the current framework.
What PDS is
The Property Development Scheme is the principal certified residential-development route open to non-citizens. It replaced IRS and RES for new projects. The certificate is granted to the developer while acquisition approval remains buyer-specific. Verify the certificate, authorised unit and sale conditions.
Residence
A non-citizen acquiring an eligible PDS property for at least USD 375,000 may obtain residence for as long as ownership continues. A spouse and children below 24 can generally be included. This is neither citizenship nor automatic tax residence.
Project certification and buyer approval
Obtain the PDS certificate, approved plans, authorised units and permit status. Developer certification and buyer approval are separate. A “PDS project in progress” should state whether it holds preliminary approval or final certification.
Services and local contribution
PDS is a residential development framework with management and, depending on project, services and a social/public component. Identify what is included, who funds it and whether it is permanent. Commercial amenities are not necessarily free rights.
Estate cost
Add management, security, landscaping, pools, club, golf, beach, shuttle, reserve and refurbishment. Obtain a three-year budget and voting rules. An uncontrolled-charge villa may yield less than a simpler apartment.
Resale and alterations
Check buyer approval, notices, taxes, permit status, pre-emption and alteration conformity. An unapproved pool, kiosk or room can block finance, insurance or sale.
Illustrative PDS budget
For a PDS villa at MUR 25 million, 10% buyer registration duty represents MUR 2.5 million. The budget therefore reaches MUR 27.5 million before notary, banking, conversion, furniture, inspection and possible works. If the price equals at least USD 375,000 at the relevant time, the purchase may support a residence application; below it, the acquisition may remain eligible without that benefit. The notary should confirm rate, taxable base, exchange rate and funds timetable before reservation.
PDS VEFA combines two control frameworks
An off-plan PDS purchase requires both project-level PDS checks and VEFA protections. Obtain the PDS certificate, title, permits, plans, specifications, completion or refund guarantee and protected payment route. Every instalment should match the contractual milestone and certified progress. The agreement must address the long-stop date, variations, delay consequences, refunds and snagging. PDS certification confirms an eligibility framework; it does not guarantee the developer’s solvency or construction quality.
Estate charges and governance
Build a three-year budget for security, landscaping, roads, lighting, pools, club, beach, golf, shuttle, insurance, staff and reserves. Separate amenities owned by co-owners from commercial facilities whose access may change. Read voting rights, allocation keys, any caps, arrears and manager powers. Stress-test a 20% service-charge increase and an exceptional call; if the return becomes inadequate, the purchase price should reflect that exposure.
Plan the exit on entry
Retain approvals, certificates, deed, source-of-funds evidence, plans, alteration permits, invoices, guarantees and charge history. Before resale, confirm the next buyer’s eligibility, approvals, pre-emption rights, taxes, commission and administrative timing. Compare the unit not only with current resales but with the developer’s new phases, whose incentives may compete with it. Properly approved and documented improvements protect liquidity better than undeclared alterations.
Payment and cost
Funds are remitted from abroad in convertible currency. At least 85% of price is paid to the promoter in rupees, with the balance in currency or rupees. Above USD 750,000, the first USD 750,000 must come from overseas before a Mauritian loan may finance the remainder. Since July 2026, relevant non-citizen buyer registration duty is 10%.
New build or resale
For VEFA, review completion security, permits, plans, programme and instalments. For resale, check title, charges, approved works, alterations, reserve fund and the seller’s residence position. Estate services security, club, golf, beach or shuttle must be priced because they can improve use while reducing net yield.
Selection criteria
Compare total cost, developer, density, governance, charges, letting rights, access, estate maturity and competing resale stock. PDS certification makes the asset legally accessible; it does not guarantee value, return or construction quality.
Frequently asked questions
Does every PDS purchase create residence?
Only where the eligible acquisition reaches USD 375,000 and the application is approved.
Can I buy below the threshold?
In some projects yes, without automatic property residence.
Can it be rented?
Generally subject to estate and operating rules.
Are charges capped?
They follow estate documents; review budgets and voting.
Does PDS guarantee quality?
No. It provides an eligibility framework, not construction or return guarantees.
Related MYKEYS guides
Buying Off-Plan in Mauritius: Understand VEFA Before You Sign
2026 Foreign Buyer’s Guide: How to Purchase Mauritian Property Legally
Browse property for sale in Mauritius | Contact MYKEYS
Sources
Government of Mauritius EDB (Property Development Scheme) Regulations 2015, consolidated
Economic Development Board Amendments to IRS/RES/IHS/PDS/SCS regulations (13 Dec. 2024)
Government of Mauritius Immigration Act 2022, consolidated version
Government of Mauritius Registration Duty Act, consolidated version
Government of Mauritius Land (Duties and Taxes) Act, consolidated version
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