The Property Development Scheme (PDS), which has replaced the IRS and RES, allows the development of a mix of residences for sale to non-citizens, citizens and members of the Mauritian Diaspora. The PDS also harmonizes the registration duty to a single rate of 5%.
The PDS provides the following:
The development of luxurious residential units on freehold land of an extent of at least 0.4220 hectare (1 arpent);
The development of at least six (6) residential properties of high standing; High quality public spaces that help promote social interaction and a sense of community; 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; Social contribution in terms of social amenities, community development and other facilities for the benefit of the community.