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):
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%.
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