Mauritius is a country where you can invest “quickly”… provided you respect the right framework.
If you are looking to investing in Mauritius by combining real estate in PDS (Property Development Scheme) And company creation, This guide gives you a clear overview: what the PDS allows for non-citizens, how to secure a purchase, which taxes and dates to watch out for (including the measures announced for July 1, 2026), and how to structure your business through a Mauritian company.
For comprehensive support (permits, real estate, relocation, business), you can start with the website of Expat Mauritius and also consult Expatriation guides.
Why combine real estate PDS and company creation?
In practice, the “real estate + company” combination serves three common objectives:
- Secure your residence via an eligible real estate acquisition (the PDS provides a framework dedicated to non-citizens, with an investment threshold associated with the residence permit).
- Structure your business (billing, contracts, recruitment, professional bank account, compliance) via a Mauritian company.
- Separate assets and business : many entrepreneurs prefer to distinguish between real estate assets (often held personally) and business activities (carried out by a company).
Important : Acquisition rules and taxation are subject to frequent changes (Budget, Finance Act). Before signing anything, have the structure (individual name vs. company, residence, taxation, resale, rental) validated by a professional (notary, tax advisor) and check the applicable regulations.
The PDS (Property Development Scheme): the key framework for buying into an approved program
Simple definition of PDS
THE Property Development Scheme (PDS) is a scheme overseen by the Economic Development Board (EDB) that allows the development and sale of residences to citizens, non-citizens and members of the Mauritian diaspora. On its “Info Centre” portal, the EDB notably points out that the PDS provides for:
- residential units on land in freehold ownership at least 0.4220 hectare (1 acre) ;
- at least 6 “high-end” residences; ;
- quality public spaces, daily management services (security, maintenance, gardening, waste, etc.) and a social contribution.
Useful source: EDB Mauritius – Info Center (PDS).
PDS: For what type of investor?
The PDS is relevant if you wish to:
- buy in a program approved and supervised (EDB framework, notarial process, rules dedicated to non-citizens); ;
- search for a primary residence, secondary residence, or a property with integrated rental management (often offered in “resort living” type residences); ;
- prepare a facility (schools, bank, insurance, housing) while securing the investment.
Residence permit via a purchase in a PDS: the threshold to know
One of the crucial points, often sought after, concerns eligibility for a residence permit. The EDB indicates that a non-citizen may be eligible for a residence permit when acquiring a property under PDS beyond an investment threshold.
- On the EDB Information Centre: eligibility for a building permit when purchasing a villa under a PDS (Planning and Development Scheme) with an investment USD 375,000 (or equivalent).
- In the PDS (EDB) guidelines: the residence permit is granted to the acquisition of a residential property of at least USD 375,000 (or equivalent) and remains in force as long as the non-citizen retains the property under the scheme.
Sources: EDB Mauritius – PDS (Info Center) and EDB – PDS Guidelines (PDF).
Practical point: The permit related to real estate is not "automatic" in an operational sense: there is a file, checks (KYC, compliance), and a timeline to follow with the developer and the notary. Support is often the difference between a smooth process and one that drags on.
Taxation and acquisition costs: what changes from July 1, 2026
In terms of costs, two elements always come up: the registration duty (registration fee) upon purchase and the land transfer tax (transfer tax) during a sale/transfer.
In the Budget Speech 2025–2026 (PDF – Ministry of Finance), It is announced that:
- there registration duty payable by a non-citizen on the acquisition of residential property under the EDB schemes (including PDS) will be increased by 5% to 10% ;
- there land transfer tax at the rate of 10% Instead of 5%, it will be applied to the seller.
Technical notes (e.g., EY) specify an implementation from July 1, 2026. Source : EY – Alert Finance Act 2025 (PDF).
Summary table (indicative): taxes to monitor for a non-citizen (PDS)
| Element | Who pays? | Order of magnitude / rule | Key date |
|---|---|---|---|
| Investment threshold for residence (PDS) | Buyer | USD 375,000 (or equivalent) for eligibility for a residence permit | EDB regulatory reference (guidelines) |
| Registration duty (acquisition under EDB schemes) | Non-citizen buyer | Announced increase in 5% to 10% | From July 1, 2026 (according to Finance Act notes) |
| Land transfer tax (sale/transfer) | Seller | Announcement of a rate at 10% instead of 5% (indirect impact on resale prices and negotiation) | From July 1, 2026 (according to Finance Act notes) |
Field advice: When "pricing" your project, ask for a complete breakdown (notary + taxes + miscellaneous costs) based on the probable date of registration of the deed, because it is the effective dates that affect the final cost.
PDS property acquisition process: the checklist (without jargon)
- PDS project selection : verify that it is an approved program and marketed under an EDB scheme.
- Due diligence “developer + property” reputation, phasing, guarantees, specifications, condominium fees, rental rules, included services.
- Reservation : clarify the payment terms, currency, exit clauses, and what happens if authorization/checks take time.
- Notary (authentic deed) In Mauritius, the notary plays a central role. He oversees the drafting and registration of the deed, and secures the transfer.
- KYC compliance / source of funds : banks, notaries and authorities may request supporting documents (origin of funds, structure, beneficial owners).
- Scheme-related authorization/certificate : depending on the case, an EDB file must be properly assembled (often managed by the developer and notary, but it needs to be closely monitored).
- Signature and registration : this is where taxes apply and where the date matters (especially before/after July 1, 2026).
- After-sales service : rental management, maintenance contracts, insurance, and (if applicable) procedures related to residence permits.
Setting up a company in Mauritius: key points (2026)
Incorporation: what the administration says (and the official fees)
Company incorporation can be done online or at the Registrar of Companies. In its guidelines, the Corporate and Business Registration Department specifically mentions:
- the importance of checking the availability of the name; ;
- the list of information/documents to be provided (including passport for non-residents); ;
- And one crucial point: at least one director must be resident in Mauritius.
The displayed fees (example) mention Rs 3,000 for a private company (online or at the counter), and Rs 13,500 for a public company. Source : Government of Mauritius – How to Incorporate a Company.
Global Business (if international activity): substance, resident directors, Management Company
If your project falls under the category of “global business” (activity primarily outside Mauritius, international structure, etc.), other requirements may apply. The Financial Services Commission (FSC), for example, indicates that for a Category 1 Global Business Licence, the entity must demonstrate substance, including at least 2 resident directors and elements of management and accounting in Mauritius. Source: FSC Mauritius – Global Business.
Table: Choosing a structure (decision view)
| Objective | Frequent option | Key points to remember |
|---|---|---|
| Launching a local business (operations in Mauritius) | Domestic company (private company) | Often the most direct route; plan at least 1 resident director (practical requirement indicated by the administration). |
| Structuring / international operations | Global Business (FSC license) | Substantive requirements (e.g. 2 resident directors, (bank account, bookkeeping, etc.) and processes via approved actors. |
| Simple holding/operations outside Mauritius without seeking Mauritian tax residency | To be validated on a case-by-case basis (e.g., “Authorised Company” framework). | More technical aspects: governance, taxation, restrictions on local operations, banking/KYC. This should be structured with a professional. |
Corporate taxation: useful guidelines (without overpromising)
Two key points often cited when preparing to create a company:
- Corporate tax : a frequently quoted “headline” rate is 15% on the net income of corporations. Source: PwC Tax Summaries – Mauritius (Corporate).
- Capital gains tax The Mauritius Revenue Authority (MRA) reminds the public that there is no capital gains tax in Mauritian tax legislation (press release). Source: MRA – “Capital Gains” press release (PDF).
Not to be confused with: The absence of “capital gains tax” does not mean the absence of costs when selling real estate: other taxes/duties may apply to transfers, and specific rules exist for non-citizens (including the measures announced for 2026).
Finally, if you are setting up a company operating in Mauritius, also keep an eye on VAT: a reform has lowered the VAT threshold to Rs 3 million of taxable turnover from the October 1, 2025 (with initial reporting obligations specified by the authorities). Official source (parliamentary debate): National Assembly – Debate (PDF, December 2, 2025).
Real estate + company: 3 concrete scenarios (and what they imply)
1) Purchase the PDS property personally, and operate through a company
This is a common arrangement: you purchase the property in your own name (the most "standard" structure for a non-citizen), while simultaneously creating a company for your business activity (consulting, services, commerce, etc.). The advantage is a clear separation between personal assets and business operations. A key point to consider is that the taxation of income (business activity vs. rental income) and reporting obligations must be consistent.
2) Buy a property to settle in (residence) and then launch the business
In this case, the priority is to secure the initial setup: housing, banking, insurance, and education. Once this foundation is stable, you create the company with greater clarity (type of activity, any necessary licenses, team). This approach minimizes hasty decisions, which are often costly (poor choice of structure, bank delays, compliance errors).
3) Entrepreneurial project + investors: structure before signing
If multiple partners are providing funding (or if you're planning a fundraising round), the question of structure arises very early on: shareholders' agreement, distribution, governance, bank, KYC, payment terms. Here, "moving quickly" without a written framework is the best way to get stuck during audits or when implementing contracts.
Common mistakes to avoid (especially for non-citizen investors)
- Calculate the investment without including the dates : an act registered after an effective date can significantly change the total cost (e.g., measures announced for the July 1, 2026).
- Confusing “reservation” and “legal security” : only clear, reviewed and consistent documentation (promise, suspensive conditions, timetable, penalties) truly protects.
- Underestimating the bank and KYC : the establishment of proof of funds (and beneficial owner) is often the critical point in international cases.
- Creating a company without anticipating the operational aspects : sector licenses, VAT, accounting, annual obligations, resident director, etc.
- Choose a “marketing-based” approach” : PDS/Smart City/IHS, etc. are not equivalent in practice (charges, usage, rental, resale, services, management).
Official sources and useful reading (for further information)
- EDB Mauritius – Info Center (PDS, diagrams, documents)
- Budget Speech 2025–2026 (PDF – Ministry of Finance)
- Finance (Miscellaneous Provisions) Act 2025 (PDF – FSC)
- Government of Mauritius – Incorporation of a company
- FSC Mauritius – Global Business (licensing, substance)
- MRA – Press release on the absence of capital gains tax (PDF)
FAQ – Investing in Mauritius (PDS, real estate, company formation)
Does the PDS really allow you to obtain a residence permit in Mauritius?
Yes, the PDS provides an eligibility framework: the EDB indicates that a non-citizen may be eligible for a residence permit when acquiring residential property above a certain threshold. USD 375,000 (or equivalent) in the diagram. In practice, this does not replace the complete application: the procedure must be followed, supporting documents (proof of identity, compliance, funds) provided, and the timeline maintained with the notary and other parties involved. Always refer to the up-to-date EDB documents and have your situation validated.
What additional costs should be expected besides the price of the PDS property (and which dates are critical)?
Beyond the advertised price, factor in registration fees/taxes, notary fees, and sometimes management costs (residence charges, services). The registration date is crucial: the 2025–2026 Budget announces an increase in registration duty for non-citizens of 5% to 10% and one land transfer tax à 10%, with implementation elements associated with July 1, 2026 According to Finance Act notes. Request a written breakdown “to the cent”.
Is it possible to create a company in Mauritius if you are not a resident?
The company can be created, but practical requirements must be anticipated. Official guidelines on incorporation specifically mention that there must be at least one resident director in Mauritius, Specific documents are required for non-residents (passport, proof of address, etc.). Depending on your business activity, additional obligations may apply (VAT, licenses, reporting). The most underestimated aspect is often the operational side (banking, KYC, accounting): it's best to have a clear structure in place from the outset.
Does creating a company change anything when buying a PDS property?
Often, PDS purchases are made personally by non-citizens, as the framework and eligibility for the residence permit are designed around the buyer. If you are considering an acquisition through a company (Mauritian or foreign), it can become more complex: authorizations, compliance, beneficial ownership, objectives (personal use vs. investment), and the rules of the scheme. The best approach is to validate before booking with the notary and the relevant stakeholders, in order to avoid a structure that blocks the authorization or delays the registration.
And now ?
If you want to invest in Mauritius by combining PDS real estate And company creation, The challenge is to coordinate all aspects (project, compliance, schedule, installation). Expat Mauritius, Based in Azuri Village, the agency assists individuals and entrepreneurs with expatriation, real estate, permits/visas, relocation, and business creation, with a free evaluation. To prepare your project, you can also consult the page Living in Mauritius: turnkey expatriation and real estate as well as Expatriation guides, then get in touch via phone, WhatsApp, email or the website form.
