PDS, IRS, RES, Smart City and G+2 in Mauritius
PDS, IRS, RES, Smart City, G+2: these acronyms appear regularly in Mauritian real estate listings. However, they do not refer to the same properties, nor to the same acquisition schemes. Here's how to distinguish them before buying.
The real estate market accessible to foreigners in Mauritius is not based on a single system. For more than twenty years, several mechanisms have succeeded or complemented each other to allow non-citizens to acquire certain residential properties within a regulated framework.
This is why an advertisement may mention IRS, RES, PDS, Smart City or G+2. These terms are not simply marketing ploys: they provide information on the framework within which the property can be acquired by a non-citizen.
This page was built using information and guidelines from the Economic Development Board Mauritius, the Non-Citizens (Property Restriction) Act and applicable property regulations.
The schemes have evolved over the years. An old IRS or RES scheme can therefore perfectly well contain a property legally resold to a new foreign buyer, even if these schemes no longer correspond to the new residential developments currently being launched.
🧭 PDS, IRS, RES, Smart City or G+2: the difference in a few seconds
Two thresholds that should absolutely not be confused
This is probably the most common confusion when a foreign buyer begins their property search in Mauritius.
A non-citizen may acquire an apartment in a condominium building with at least two floors above the ground floor, subject to prior approval by the EDB, when the price is at least 6 million Mauritian rupees or its equivalent in a convertible foreign currency.
The amount of USD 375,000 is not a universal threshold for purchasing any property in Mauritius. It is specifically relevant for eligibility for a residence permit when the acquisition is made within an eligible real estate framework.
In other words: 6 million MUR and 375,000 USD address two different issues. The first amount relates to access to certain G+2 acquisitions; the second relates to residence through real estate investment.
1. PDS: Property Development Scheme
The Property Development Scheme is today one of the best-known schemes for foreign buyers seeking high-end residential property in Mauritius.
It was designed to enable the development of residences accessible to non-citizens, Mauritian citizens and members of the Mauritian diaspora.
PDS projects are generally not limited to the construction of a series of villas. The regulatory framework notably provides for high-quality residential units, quality common areas, leisure facilities, and management services for residents.
Does the PDS impose a minimum purchase price of USD 375,000?
No: a distinction must be made between the right to purchase and the right to residency. The USD 375,000 threshold is particularly important for eligibility for a residency permit. It should not be presented as the universal minimum price for all PDS properties.
The actual price naturally depends on the program, the type of property, its location and its services.
⏳ IRS and RES: understanding historical regimes
To understand current Mauritian announcements, one must go back to the evolution of the real estate market open to foreign investors.
Therefore, seeing the mention IRS or RES in an advertisement published today does not mean that the property falls under a "defunct" scheme. It generally indicates that it belongs to a historical project approved under that scheme.
2. IRS: Integrated Resort Scheme
TheIntegrated Resort Scheme played a major role in opening up the Mauritian real estate market to international buyers.
It concerned prestigious properties integrated into large residential complexes, often associated with high-level amenities and services.
Historically, the IRS included a minimum purchase price of USD 500,000 at its launch. The scheme has since evolved, and the current market is primarily focused on existing properties and their resales.
The EDB guidelines explicitly provide for the procedure for reselling or transferring IRS, RES and PDS properties.
3. RES: Real Estate Scheme
The Real Estate Scheme complemented the IRS by enabling the development of residential projects on a different scale.
Unlike the historical IRS, the RES was not associated with the same general minimum sale price threshold. This difference explains, in particular, why the RES housing stock can exhibit quite diverse types and values.
For the buyer, the right question is therefore not "does the RES still exist?", but rather: "does this property belong to an approved RES project and what rules apply to its resale?"
4. Smart City Scheme: Living, working and playing
The Smart City Scheme is clearly distinct from PDS, IRS and RES. Its objective is not solely residential: it is based on the integrated concept of "work, live and play", combining housing, economic activities, services, infrastructure, shops and living spaces.
The Economic Development Board lists several projects that have obtained a Smart City Certificate, including Cap Tamarin, Moka City, Beau Plan, Mont Choisy Smart City, Azuri and Anahita Beau Champ.
A provision allowed certain holders of an Occupation Permit, Residence Permit or Permanent Residence Permit to acquire serviced residential land in an approved Smart City project until June 30, 2026.
Since this date has now passed, this possibility should no longer be presented in September 2026 as a current right without verification of a new regulatory basis.
This does not mean that residential properties in existing Smart Cities can no longer be acquired by foreigners: a distinction must be made between the acquisition of a residential unit in the Scheme and this old special provision relating to serviced land.
5. G+2: buying an apartment outside the PDS (Programmed Development Scheme)
The regime commonly known as G+2 is particularly interesting because it does not correspond to a PDS, IRS or RES domain.
The Non-Citizens (Property Restriction) Act allows a non-citizen to acquire, with prior approval from the EDB, an apartment located in a condominium building with at least two stories above the ground floor.
G+2: 6 million MUR to buy, 375,000 USD for the residence
This is where the distinction between thresholds is particularly important.
An eligible apartment can be purchased by a non-citizen starting at 6 million MUR. However, the EDB clarifies that the G+2 residence permit is issued when the residential property is acquired for at least USD 375,000 or its equivalent in an eligible currency.
An apartment can therefore be available for purchase without necessarily reaching the threshold for applying for a real estate residence permit.
Which system corresponds to which project?
🏨 What about the Invest Hotel Scheme?
TheInvest Hotel Scheme (IHS) is yet another scheme, but its logic is sufficiently different so as not to confuse it with a classic residential purchase.
It allows investors to acquire certain units located within hotel establishments: rooms, suites, apartments, or villas, depending on the project. The unit is part of a hotel operation, and its use by the owner is regulated.
For a buyer primarily seeking a holiday home for free occupancy or a main residence, an IHS should therefore not be analyzed as a classic PDS villa.
💱 PDS, IRS, RES and Smart City: the payment rules have changed
Since December 13, 2024, special rules apply to new acquisitions made by non-citizens under several EDB Property Schemes.
When these provisions are applicable, funds are transferred to Mauritius from abroad in convertible hard currency and payment to the promoter is then arranged according to the regulatory allocation.
The notary plays a role in the flow of funds. The EDB also includes specific rules when local bank financing is involved for a property priced over USD 750,000.
These rules should not be applied indiscriminately to all transactions: the property regime, the first sale or resale, the status of the buyer and the nature of the financing must be verified on a case-by-case basis.
⚠️ Registration fees: major change in 2026
Since July 1, 2026, the residential acquisitions concerned made by non-citizens under the EDB Property Schemes or within the G+2 framework are subject to a registration duty increased from 5% to 10%.
This development concerns in particular the IRS, RES, PDS, Smart City, IHS schemes and G+2 apartments within the scope provided by the legislation.
Therefore, older guides, brochures or simulations that still systematically mention 5% should not be used to calculate an acquisition budget in September 2026.
Before signing, the notary must establish the updated cost corresponding precisely to the envisaged transaction.
Can you resell an IRS, RES or PDS property?
Yes. The EDB guidelines explicitly provide for the resale or transfer of residential properties subject to IRS, RES and PDS.
Owners wishing to sell or transfer their property must follow the applicable procedure. The EDB guidelines specifically require prior notification of the relevant body and scheme manager.
The new buyer must himself meet the eligibility requirements and follow the corresponding acquisition procedure.
This explains why the Mauritian luxury market now includes a genuine secondary market for IRS, RES and PDS properties.
⚖️ The program acronym is never enough
An advertisement bearing the mention "PDS" or "accessible to foreigners" should not exempt the buyer from their own checks.
Before any commitment, it is necessary to check in particular: the exact status of the program, the eligibility of the property, the identity and rights of the seller, the resale conditions, the charges, the applicable regulations, the authorizations, the financing and the transfer costs.
For a G+2 apartment, prior approval from the EDB must be considered. For an IRS, RES, or PDS property, the approved project and the applicable transaction procedure should be verified.
Finally, if the goal is to obtain a residence permit, this issue must be studied separately: legally buying property and becoming a resident are not synonymous.
Property acquisition and residence permits: the next point to understand
Once the different schemes have been identified, the next question is often: "Which purchase actually allows me to obtain a residence permit in Mauritius?"
The $375,000 threshold is central, but its application depends on the specific scheme and the property acquired. Therefore, it should not be interpreted as a general rule such as "I buy any property worth $375,000, therefore I become a resident."
Our next guide is entirely devoted to this distinction.
🌴 Luxury Real Estate Dossier in Mauritius
Find other guides from Propriétés De Charme dedicated to the Mauritian market, sought-after sectors, investment and the sale of prestigious properties.
Are you looking for a property in Mauritius that is accessible to foreigners?
PDS villa, property in a former IRS or RES, G+2 apartment or residence in a Smart City: explore the properties currently presented on Propriétés De Charme.
Propriétés De Charme is a real estate portal, not a real estate agency. The information on this page is general and does not replace verification by a notary, legal counsel, the Economic Development Board, or the relevant Mauritian authorities.
Economic Development Board Mauritius: presentation of the IRS, RES, PDS, Smart City, IHS and G+2 apartment real estate schemes, as well as the general conditions of acquisition by non-citizens.
Economic Development Board – Real Estate & Hospitality
EDB – Guidelines for Buyers of Residential Property under IRS/RES/PDS, January 2025: eligibility, acquisition, financing, residence, rental, and resale of properties. Previous tax rates listed in this document are not included where they have been modified by subsequent legislation.
EDB – Property Development Scheme: characteristics of PDS developments, properties accessible to non-citizens and rules relating to residence permits.
EDB – Smart City Scheme: projects with a Smart City Certificate and residential acquisition procedures. The specific opportunity relating to certain serviced plots was limited to June 30, 2026.
Non-Citizens (Property Restriction) Act: framework applicable to the acquisition of real estate by non-citizens, including G+2 apartments.
Finance Act 2025 / Registration Duty Act: changes to the registration duty applicable to relevant residential acquisitions made by non-citizens, increased to 10% from 1 July 2026.
EDB – Amendments to IRS/RES/IHS/PDS/SCS Regulations: settlement terms applicable since December 13, 2024 to certain acquisitions, including the allocation of 85% in Mauritian rupees and 15% in rupees or convertible foreign currency.
Mauritian property regimes have evolved several times. Before any acquisition, the conditions applicable to the specific property must be confirmed with the EDB (Environmental Development Board), the notary, and competent professional advisors.