South West

IRS, RES & PDS - Presentation of the laws

The PDS (Property Development Scheme), which has replaced the IRS (Integrated Resort Scheme) and RES (Real Estate Scheme), allows the acquisition of freehold residences to non-citizens and citizens at the heart of resorts mixing properties, activities, services and shops.

These are the conditions to be approved as a PDS (updated as the 2016-2017 Mauritius National Budget):

  • Freehold land ;
  • The land must be at least 1 arpent (approximately 4 220 m2);
  • At least 6 luxury residential properties;  
  • 100 % of residential units can be sold to non-mauritian citizens;
  • 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;
  • High quality public spaces that help to promote social interaction and a sense of community;
  • Social contribution in terms of social amenities, developments and other facilities;
  • Individual plot size for the construction of a villa should be at the most 1,25 arpent (approximately 5 276 m2).

A non-mauritian citizen is eligible for a permanent residence permit if he invests more than USD 500 000 (he will be able to become mauritian fiscal resident if he stays at least 183 days per year in Mauritius).

For the PDS the government tax has been fixed at a single rate of 5%.

Mauritius / South West

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