---
title: "Mauritius PDS · $375k requirements 2026"
url: https://settleanywhere.com/countries/mauritius/pds-property/
lang: en
updated: 2026-10-10
---

Mauritius · Investing

# Mauritius PDS · $375k

**Investment needed:** $375k+

Property Development Scheme (PDS) residence permit

First checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/)

- **Investment needed:** $375k+ (An investment of over $375,000 · Residential property price must exceed this amount, or its equivalent in a freely convertible currency. A fee of MUR 25,000 (≈ $530) · Non-refundable processing fee for the authorisation to acquire one residential unit.)
- **Who can apply:** Any passport

## Key facts

PDS · $375k is an investing route for Mauritius. Applicants need an investment of $375k+. Checked 2026-10-10 against the official source.

- **Money needed:** $375k+
- **Government fees:** MUR 25k ≈ $530

## Cost, time and long term

To apply: government fee MUR 25k ≈ $530; investment $375k+. No lawyer or agent fee is included.

**Government fees: MUR 25k ≈ $530**

- MUR 25,000 (≈ $530) Non-refundable processing fee for the authorisation to acquire one residential unit.

**Invested and held: $375k+**

- $375,000 Residential property price must exceed this amount, or its equivalent in a freely convertible currency.

**Renewal: Renewal rules**

The permit stays in force for as long as you keep the property, so there is no fixed renewal date.

[Economic Development Board, Mauritius](https://residency.mu/wp-content/uploads/2024/05/Guidelines-PDS.pdf)

**Permanent residence: Time here doesn't count**

The legal criteria for a permanent residence permit are built on occupation permits, retiree permits and the golden visa. Time on this property residence permit does not count toward them.

[Government of Mauritius, Laws of Mauritius](https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?doctitle=RWNvbm9taWMgRGV2ZWxvcG1lbnQgQm9hcmQgQWN0IDIwMTc%3D&docnumber=&doctype=act) [Attorney-General's Office, Mauritius](https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?doctitle=SW1taWdyYXRpb24gQWN0IDIwMjI%3D&docnumber=&doctype=act)

**Citizenship: Time here counts**

Naturalisation needs 12 months of continuous residence plus at least 5 years in the 7 years before that; Commonwealth citizens can register after 5 years of continuous residence. Citizenship is granted at the Minister's discretion.

[Government of Mauritius, Laws of Mauritius](https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=TWF1cml0aXVzIENpdGl6ZW5zaGlwIEFjdA%3D%3D&doctype=act)

## Why this route may not fit

Check this before you apply.

- Time on this route doesn't count toward permanent residence

### What you'll need

#### Who can apply

- The buyer is a non-citizen acquiring a residential unit in an EDB-approved PDS project.
- A company, société, limited partnership, trust or foundation may buy; it nominates a shareholder, director or beneficiary to hold the permit.
- A buyer of only a plot of serviced land is eligible only once a residence has been built on it.

#### What you must show

- The property price must exceed USD 375,000.
- The purchase is financed from funds outside Mauritius, with 85% of the price paid in Mauritian rupees.
- The non-refundable EDB processing fee is MUR 25,000 (≈ $530) per residential unit.
- Registration duty of 5% of the property value is paid to the Registrar General and completes the acquisition.

#### Documents

- Property application: authenticated passport and birth certificate, marriage certificate if buying jointly, and a bank KYC letter.
- Residence permit: application to enter Mauritius form, authenticated passport pages, birth certificate and passport photographs.
- Residence permit: a certificate of morality and a medical certificate, each dated within 6 months.
- Dependants add proof of relationship, passport pages, medical certificates and morality certificates for those aged 18 or over.

#### Steps

1. The PDS company submits the acquisition application to the EDB online, after a bank KYC check and opening an escrow account.
2. The buyer signs a preliminary reservation contract and deposits at most 25% of the price in the bank.
3. The EDB issues an authorisation to acquire, valid for 6 months.
4. The residence permit application for the buyer and dependants is then submitted to the EDB.

#### After you arrive

- The permit stays in force while the holder owns the property under the scheme.
- Spouse and children below 24 also receive residence permits.
- Holders need no separate occupation or work permit to invest and work in Mauritius.

## When you become tax resident

How Mauritius decides tax residence and treats foreign-source income, from its tax records.

- **Tax residence:** - **At least 183 days in a income year (1 July to 30 June)** Present in Mauritius for an aggregate of 183 days or more in the income year makes an individual resident.
- **At least 270 days in aggregate over the two preceding income years** Present for an aggregate of 270 days or more in the two preceding income years (together with presence in the current year) also gives residence.
- **At least 270 days in the current income year and the 2 preceding income years (aggregate)** Alternative residence test (s73(1)(a)(iii)).
- **Foreign-source income:** **Received-in-Mauritius basis** The 15% Fair Share Contribution applied only to the 2025/26 income year; foreign-source income of an individual is taxed when received or dealt with in Mauritius.

[All tax rules for Mauritius](https://settleanywhere.com/countries/mauritius/tax/) Tax records checked 12 Oct 2026

**Full official text**

Residence permit for a non-citizen buying a residential property for more than USD 375,000 in an approved Property Development Scheme project. The permit lasts while the buyer holds the property; spouse and children below 24 also receive permits. (sources 1, 2, 3)

#### What you must show and pay

- An investment of over $375,000 · Residential property price must exceed this amount, or its equivalent in a freely convertible currency. (sources 1, 2)
- A fee of MUR 25,000 (≈ $530) · Non-refundable processing fee for the authorisation to acquire one residential unit. (source 2)

#### Requirements

- The buyer is a non-citizen acquiring a residential unit in an EDB-approved PDS project. (sources 1, 2)
- A company, société, limited partnership, trust or foundation may buy; it nominates a shareholder, director or beneficiary to hold the permit. (source 2)
- A buyer of only a plot of serviced land is eligible only once a residence has been built on it. (source 2)
- The property price must exceed USD 375,000. (source 1)
- The purchase is financed from funds outside Mauritius, with 85% of the price paid in Mauritian rupees. (source 2)
- The non-refundable EDB processing fee is MUR 25,000 (≈ $530) per residential unit. (source 2)
- Registration duty of 5% of the property value is paid to the Registrar General and completes the acquisition. (source 2)
- Property application: authenticated passport and birth certificate, marriage certificate if buying jointly, and a bank KYC letter. (source 2)
- Residence permit: application to enter Mauritius form, authenticated passport pages, birth certificate and passport photographs. (source 2)
- Residence permit: a certificate of morality and a medical certificate, each dated within 6 months. (source 2)
- Dependants add proof of relationship, passport pages, medical certificates and morality certificates for those aged 18 or over. (source 2)
- The PDS company submits the acquisition application to the EDB online, after a bank KYC check and opening an escrow account. (source 2)
- The buyer signs a preliminary reservation contract and deposits at most 25% of the price in the bank. (source 2)
- The EDB issues an authorisation to acquire, valid for 6 months. (source 2)
- The residence permit application for the buyer and dependants is then submitted to the EDB. (source 2)
- The permit stays in force while the holder owns the property under the scheme. (sources 1, 2)
- Spouse and children below 24 also receive residence permits. (source 1)
- Holders need no separate occupation or work permit to invest and work in Mauritius. (source 1)

#### Stay

- Residence permit for as long as the holder owns the property under the scheme; spouse and children below 24 also receive permits.

#### Work

Holders under IRS, RES and PDS need no separate occupation or work permit to invest and work in Mauritius.

#### Family

Spouse and children below the age of 24 are granted residence permits.

Checked 2026-10-10

## Official sources

1. [Property Development Scheme (PDS)](https://residency.mu/acquire/property-development-scheme/) · Economic Development Board, Mauritius · checked 2026-10-10
2. [Property Development Scheme (PDS) Guidelines (Economic Development Board)](https://residency.mu/wp-content/uploads/2024/05/Guidelines-PDS.pdf) · Economic Development Board, Mauritius · checked 2026-10-10
3. [Residency in Mauritius](https://residency.mu/) · Economic Development Board, Mauritius · checked 2026-10-10
4. [Economic Development Board Act 2017 (consolidated), First Schedule](https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?doctitle=RWNvbm9taWMgRGV2ZWxvcG1lbnQgQm9hcmQgQWN0IDIwMTc%3D&docnumber=&doctype=act) · Government of Mauritius, Laws of Mauritius · checked 2026-10-11
5. [Immigration Act 2022 (Act 14 of 2022), consolidated to Act 13 of 2026: sections 7, 8, 9 and 10](https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?doctitle=SW1taWdyYXRpb24gQWN0IDIwMjI%3D&docnumber=&doctype=act) · Attorney-General's Office, Mauritius · checked 2026-10-12
6. [Mauritius Citizenship Act 1968 (consolidated)](https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=TWF1cml0aXVzIENpdGl6ZW5zaGlwIEFjdA%3D%3D&doctype=act) · Government of Mauritius, Laws of Mauritius · checked 2026-10-11

## PDS · $375k and its alternatives

| Route | Money needed | Stay | Work |
| --- | --- | --- | --- |
| PDS · $375k | Needs an investment of $375k+ | – | – |
| [G+2 apartment · $375k](https://settleanywhere.com/countries/mauritius/g2-apartment/) | Needs an investment of $375k+ | – | – |
| [IRS · $375k](https://settleanywhere.com/countries/mauritius/irs-property/) | Needs an investment of $375k+ | – | – |
| [IHS · $375k](https://settleanywhere.com/countries/mauritius/ihs-property/) | Needs an investment of $375k+ | – | – |
| [RES · $375k](https://settleanywhere.com/countries/mauritius/res-property/) | Needs an investment of $375k+ | – | – |

## Questions people ask

### How much money do I need for the PDS · $375k?

An investment of over $375,000. Residential property price must exceed this amount, or its equivalent in a freely convertible currency. A fee of MUR 25,000 (≈ $530). Non-refundable processing fee for the authorisation to acquire one residential unit.

### How long can I stay on the PDS · $375k?

Residence permit for as long as the holder owns the property under the scheme; spouse and children below 24 also receive permits.

### Can I work on the PDS · $375k?

Holders under IRS, RES and PDS need no separate occupation or work permit to invest and work in Mauritius.

### Can I bring my family on the PDS · $375k?

Spouse and children below the age of 24 are granted residence permits.

### Does the PDS · $375k lead to permanent residence in Mauritius?

Time on the PDS · $375k doesn't count toward permanent residence in Mauritius. Time on the PDS · $375k counts toward citizenship.

### How are PDS · $375k holders taxed in Mauritius?

No special regime in our records is tied to the PDS · $375k. The standard rules apply: Resident individuals pay tax on income derived in Mauritius and on foreign-source income received in Mauritius. For the income year starting 1 July 2026 the Finance Act 2026 sets 0 percent on the first MUR 500,000 (≈ $10,500) of chargeable income, 10 percent on the next MUR 500,000, (≈ $10,500) 20 percent on the next MUR 11 million (≈ $232,000) and 35 percent above MUR 12 million (≈ $253,000).

## More in Mauritius

[Premium Visa](https://settleanywhere.com/countries/mauritius/premium-visa/) [Smart City · $375k](https://settleanywhere.com/countries/mauritius/smart-city-property/) [Retired non-citizen permit](https://settleanywhere.com/countries/mauritius/retired-non-citizen/) [Senior Living residence](https://settleanywhere.com/countries/mauritius/senior-living-residence/) [Innovator Occupation Permit](https://settleanywhere.com/countries/mauritius/innovator-occupation-permit/) [Investor Occupation Permit](https://settleanywhere.com/countries/mauritius/investor-occupation-permit-100k/) [Self-employed Occupation Permit](https://settleanywhere.com/countries/mauritius/self-employed-occupation-permit/) [Professional Occupation Permit](https://settleanywhere.com/countries/mauritius/professional-occupation-permit/)

## Investment visas elsewhere

[🇨🇻 Green Card · €120k property](https://settleanywhere.com/countries/cabo-verde/green-card-120k/) [🇰🇪 Class A · Mining](https://settleanywhere.com/countries/kenya/class-a-mining/) [🇳🇬 Investor · Large (N3C)](https://settleanywhere.com/countries/nigeria/investor-n3c-large/) [🇬🇭 Investor · $200k joint venture](https://settleanywhere.com/countries/ghana/gipc-joint-enterprise-usd-200k/)

≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

## How this was checked

**Checked on 2026-10-10 against 6 official sources.** Status: verified against the official sources.

Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.

1. [Property Development Scheme (PDS)](https://residency.mu/acquire/property-development-scheme/) · Economic Development Board, Mauritius · checked 2026-10-10
2. [Property Development Scheme (PDS) Guidelines (Economic Development Board)](https://residency.mu/wp-content/uploads/2024/05/Guidelines-PDS.pdf) · Economic Development Board, Mauritius · checked 2026-10-10
3. [Residency in Mauritius](https://residency.mu/) · Economic Development Board, Mauritius · checked 2026-10-10
4. [Economic Development Board Act 2017 (consolidated), First Schedule](https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?doctitle=RWNvbm9taWMgRGV2ZWxvcG1lbnQgQm9hcmQgQWN0IDIwMTc%3D&docnumber=&doctype=act) · Government of Mauritius, Laws of Mauritius · checked 2026-10-11
5. [Immigration Act 2022 (Act 14 of 2022), consolidated to Act 13 of 2026: sections 7, 8, 9 and 10](https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?doctitle=SW1taWdyYXRpb24gQWN0IDIwMjI%3D&docnumber=&doctype=act) · Attorney-General's Office, Mauritius · checked 2026-10-12
6. [Mauritius Citizenship Act 1968 (consolidated)](https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=TWF1cml0aXVzIENpdGl6ZW5zaGlwIEFjdA%3D%3D&doctype=act) · Government of Mauritius, Laws of Mauritius · checked 2026-10-11

Tracked since 2026-10-10. Rule changes and corrections are listed on the [changes page](https://settleanywhere.com/changes/), and the [methodology page](https://settleanywhere.com/methodology/) explains how facts are checked. Found something out of date? Email [contact@stayglobe.app](mailto:contact@stayglobe.app?subject=Correction) with a link to the official source.