{"id":736,"date":"2026-03-25T10:56:05","date_gmt":"2026-03-25T10:56:05","guid":{"rendered":"https:\/\/expat-mauritius.com\/blog\/investir-lile-maurice-pds-immobilier-creation-societe-guide-complet-2026\/"},"modified":"2026-03-25T10:56:05","modified_gmt":"2026-03-25T10:56:05","slug":"investing-in-mauritius-pds-real-estate-company-creation-complete-guide-2026","status":"publish","type":"post","link":"https:\/\/expat-mauritius.com\/en\/blog\/investir-lile-maurice-pds-immobilier-creation-societe-guide-complet-2026\/","title":{"rendered":"Investing in Mauritius: Real estate and company formation (complete guide 2026)"},"content":{"rendered":"<p><strong>Mauritius is a country where you can invest \u201cquickly\u201d\u2026 provided you respect the right framework.<\/strong><\/p>\n<p>If you are looking to <em>investing in Mauritius<\/em> by combining <strong>real estate in PDS (Property Development Scheme)<\/strong> And <strong>company creation<\/strong>, 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 <strong>July 1, 2026<\/strong>), and how to structure your business through a Mauritian company.<\/p>\n<p>For comprehensive support (permits, real estate, relocation, business), you can start with the website of <a href=\"https:\/\/expat-mauritius.com\/en\/\" target=\"_self\">Expat Mauritius<\/a> and also consult <a href=\"https:\/\/expat-mauritius.com\/en\/guides\/\" target=\"_blank\">Expatriation guides<\/a>.<\/p>\n<h2>Why combine real estate PDS and company creation?<\/h2>\n<p>In practice, the \u201creal estate + company\u201d combination serves three common objectives:<\/p>\n<ul>\n<li><strong>Secure your residence<\/strong> via an eligible real estate acquisition (the PDS provides a framework dedicated to non-citizens, with an investment threshold associated with the residence permit).<\/li>\n<li><strong>Structure your business<\/strong> (billing, contracts, recruitment, professional bank account, compliance) via a Mauritian company.<\/li>\n<li><strong>Separate assets and business<\/strong> : many entrepreneurs prefer to distinguish between real estate assets (often held personally) and business activities (carried out by a company).<\/li>\n<\/ul>\n<blockquote>\n<p><strong>Important :<\/strong> 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.<\/p>\n<\/blockquote>\n<h2>The PDS (Property Development Scheme): the key framework for buying into an approved program<\/h2>\n<h3>Simple definition of PDS<\/h3>\n<p>THE <strong>Property Development Scheme (PDS)<\/strong> is a scheme overseen by the Economic Development Board (EDB) that allows the development and sale of residences <strong>to citizens, non-citizens and members of the Mauritian diaspora<\/strong>. On its \u201cInfo Centre\u201d portal, the EDB notably points out that the PDS provides for:<\/p>\n<ul>\n<li>residential units on <strong>land in freehold ownership<\/strong> at least <strong>0.4220 hectare (1 acre)<\/strong> ;<\/li>\n<li>at least <strong>6<\/strong> \u201chigh-end\u201d residences; ;<\/li>\n<li>quality public spaces, daily management services (security, maintenance, gardening, waste, etc.) and a social contribution.<\/li>\n<\/ul>\n<p>Useful source: <a href=\"https:\/\/www.investmauritius.com\/info-centre\" target=\"_blank\" rel=\"noopener\">EDB Mauritius \u2013 Info Center (PDS)<\/a>.<\/p>\n<h3>PDS: For what type of investor?<\/h3>\n<p>The PDS is relevant if you wish to:<\/p>\n<ul>\n<li>buy in a program <strong>approved and supervised<\/strong> (EDB framework, notarial process, rules dedicated to non-citizens); ;<\/li>\n<li>search for a primary residence, secondary residence, or a property with <strong>integrated rental management<\/strong> (often offered in \u201cresort living\u201d type residences); ;<\/li>\n<li>prepare a facility (schools, bank, insurance, housing) while securing the investment.<\/li>\n<\/ul>\n<h2>Residence permit via a purchase in a PDS: the threshold to know<\/h2>\n<p>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 <strong>residence permit<\/strong> when acquiring a property under PDS beyond an investment threshold.<\/p>\n<ul>\n<li>On the EDB Information Centre: eligibility for a building permit when purchasing a villa under a PDS (Planning and Development Scheme) with an investment <strong>USD 375,000<\/strong> (or equivalent).<\/li>\n<li>In the PDS (EDB) guidelines: the residence permit is granted <strong>to the acquisition<\/strong> of a residential property of at least <strong>USD 375,000<\/strong> (or equivalent) and remains in force as long as the non-citizen retains the property under the scheme.<\/li>\n<\/ul>\n<p>Sources: <a href=\"https:\/\/www.investmauritius.com\/info-centre\" target=\"_blank\" rel=\"noopener\">EDB Mauritius \u2013 PDS (Info Center)<\/a> and EDB \u2013 PDS Guidelines (PDF).<\/p>\n<p><strong>Practical point:<\/strong> The permit related to real estate is not &quot;automatic&quot; 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.<\/p>\n<h2>Taxation and acquisition costs: what changes from July 1, 2026<\/h2>\n<p>In terms of costs, two elements always come up: <strong>the registration duty<\/strong> (registration fee) upon purchase and <strong>the land transfer tax<\/strong> (transfer tax) during a sale\/transfer.<\/p>\n<p>In the <a href=\"https:\/\/mof.govmu.org\/Documents\/budget_2025_2026\/2025_26_budgetSpeech.pdf\" target=\"_blank\" rel=\"noopener\">Budget Speech 2025\u20132026 (PDF \u2013 Ministry of Finance)<\/a>, It is announced that:<\/p>\n<ul>\n<li>there <strong>registration duty<\/strong> payable by a non-citizen on the acquisition of residential property under the EDB schemes (including PDS) will be increased by <strong>5% to 10%<\/strong> ;<\/li>\n<li>there <strong>land transfer tax<\/strong> at the rate of <strong>10%<\/strong> Instead of 5%, it will be applied to the seller.<\/li>\n<\/ul>\n<p>Technical notes (e.g., EY) specify an implementation <strong>from July 1, 2026<\/strong>. Source : <a href=\"https:\/\/www.ey.com\/content\/dam\/ey-unified-site\/ey-com\/en-mu\/documents\/ey-alert-on-finance-act-2025.pdf\" target=\"_blank\" rel=\"noopener\">EY \u2013 Alert Finance Act 2025 (PDF)<\/a>.<\/p>\n<h3>Summary table (indicative): taxes to monitor for a non-citizen (PDS)<\/h3>\n<table>\n<thead>\n<tr>\n<th>Element<\/th>\n<th>Who pays?<\/th>\n<th>Order of magnitude \/ rule<\/th>\n<th>Key date<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Investment threshold for residence (PDS)<\/td>\n<td>Buyer<\/td>\n<td><strong>USD 375,000<\/strong> (or equivalent) for eligibility for a residence permit<\/td>\n<td>EDB regulatory reference (guidelines)<\/td>\n<\/tr>\n<tr>\n<td>Registration duty (acquisition under EDB schemes)<\/td>\n<td>Non-citizen buyer<\/td>\n<td>Announced increase in <strong>5% to 10%<\/strong><\/td>\n<td><strong>From July 1, 2026<\/strong> (according to Finance Act notes)<\/td>\n<\/tr>\n<tr>\n<td>Land transfer tax (sale\/transfer)<\/td>\n<td>Seller<\/td>\n<td>Announcement of a rate at <strong>10%<\/strong> instead of 5% (indirect impact on resale prices and negotiation)<\/td>\n<td><strong>From July 1, 2026<\/strong> (according to Finance Act notes)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Field advice:<\/strong> When &quot;pricing&quot; 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.<\/p>\n<h2>PDS property acquisition process: the checklist (without jargon)<\/h2>\n<ol>\n<li><strong>PDS project selection<\/strong> : verify that it is an approved program and marketed under an EDB scheme.<\/li>\n<li><strong>Due diligence \u201cdeveloper + property\u201d<\/strong> reputation, phasing, guarantees, specifications, condominium fees, rental rules, included services.<\/li>\n<li><strong>Reservation<\/strong> : clarify the payment terms, currency, exit clauses, and what happens if authorization\/checks take time.<\/li>\n<li><strong>Notary (authentic deed)<\/strong> In Mauritius, the notary plays a central role. He oversees the drafting and registration of the deed, and secures the transfer.<\/li>\n<li><strong>KYC compliance \/ source of funds<\/strong> : banks, notaries and authorities may request supporting documents (origin of funds, structure, beneficial owners).<\/li>\n<li><strong>Scheme-related authorization\/certificate<\/strong> : 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).<\/li>\n<li><strong>Signature and registration<\/strong> : this is where taxes apply and where the date matters (especially before\/after July 1, 2026).<\/li>\n<li><strong>After-sales service<\/strong> : rental management, maintenance contracts, insurance, and (if applicable) procedures related to residence permits.<\/li>\n<\/ol>\n<h2>Setting up a company in Mauritius: key points (2026)<\/h2>\n<h3>Incorporation: what the administration says (and the official fees)<\/h3>\n<p>Company incorporation can be done online or at the Registrar of Companies. In its guidelines, the Corporate and Business Registration Department specifically mentions:<\/p>\n<ul>\n<li>the importance of checking the availability of the name; ;<\/li>\n<li>the list of information\/documents to be provided (including passport for non-residents); ;<\/li>\n<li>And one crucial point: <strong>at least one director must be resident in Mauritius<\/strong>.<\/li>\n<\/ul>\n<p>The displayed fees (example) mention <strong>Rs 3,000<\/strong> for a <em>private company<\/em> (online or at the counter), and <strong>Rs 13,500<\/strong> for a <em>public company<\/em>. Source : <a href=\"https:\/\/companies.govmu.org\/Pages\/Guidelines\/How-to-Incorporate-a-Company.aspx\" target=\"_blank\" rel=\"noopener\">Government of Mauritius \u2013 How to Incorporate a Company<\/a>.<\/p>\n<h3>Global Business (if international activity): substance, resident directors, Management Company<\/h3>\n<p>If your project falls under the category of \u201cglobal business\u201d (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 <strong>at least 2 resident directors<\/strong> and elements of management and accounting in Mauritius. Source: <a href=\"https:\/\/www.fscmauritius.org\/en\/licensing\/applying-for-a-licence\/global-business\" target=\"_blank\" rel=\"noopener\">FSC Mauritius \u2013 Global Business<\/a>.<\/p>\n<h3>Table: Choosing a structure (decision view)<\/h3>\n<table>\n<thead>\n<tr>\n<th>Objective<\/th>\n<th>Frequent option<\/th>\n<th>Key points to remember<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Launching a local business (operations in Mauritius)<\/td>\n<td>Domestic company (private company)<\/td>\n<td>Often the most direct route; plan <strong>at least 1 resident director<\/strong> (practical requirement indicated by the administration).<\/td>\n<\/tr>\n<tr>\n<td>Structuring \/ international operations<\/td>\n<td>Global Business (FSC license)<\/td>\n<td>Substantive requirements (e.g. <strong>2 resident directors<\/strong>, (bank account, bookkeeping, etc.) and processes via approved actors.<\/td>\n<\/tr>\n<tr>\n<td>Simple holding\/operations outside Mauritius without seeking Mauritian tax residency<\/td>\n<td>To be validated on a case-by-case basis (e.g., \u201cAuthorised Company\u201d framework).<\/td>\n<td>More technical aspects: governance, taxation, restrictions on local operations, banking\/KYC. This should be structured with a professional.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Corporate taxation: useful guidelines (without overpromising)<\/h2>\n<p>Two key points often cited when preparing to create a company:<\/p>\n<ul>\n<li><strong>Corporate tax<\/strong> : a frequently quoted \u201cheadline\u201d rate is <strong>15%<\/strong> on the net income of corporations. Source: <a href=\"https:\/\/taxsummaries.pwc.com\/mauritius\/corporate\/taxes-on%20corporate%20income\" target=\"_blank\" rel=\"noopener\">PwC Tax Summaries \u2013 Mauritius (Corporate)<\/a>.<\/li>\n<li><strong>Capital gains tax<\/strong> The Mauritius Revenue Authority (MRA) reminds the public that there is no capital gains tax in Mauritian tax legislation (press release). Source: <a href=\"https:\/\/www.mra.mu\/download\/CapitalGains270315.pdf\" target=\"_blank\" rel=\"noopener\">MRA \u2013 \u201cCapital Gains\u201d press release (PDF)<\/a>.<\/li>\n<\/ul>\n<p><strong>Not to be confused with:<\/strong> The absence of \u201ccapital gains tax\u201d 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).<\/p>\n<p>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 <strong>Rs 3 million<\/strong> of taxable turnover from the <strong>October 1, 2025<\/strong> (with initial reporting obligations specified by the authorities). Official source (parliamentary debate): <a href=\"https:\/\/mauritiusassembly.govmu.org\/mauritiusassembly\/index.php\/download\/472\/2025\/24939\/debate-no-38-of-2025-unrevised-tuesday-02-december-2025.pdf\" target=\"_blank\" rel=\"noopener\">National Assembly \u2013 Debate (PDF, December 2, 2025)<\/a>.<\/p>\n<h2>Real estate + company: 3 concrete scenarios (and what they imply)<\/h2>\n<h3>1) Purchase the PDS property personally, and operate through a company<\/h3>\n<p>This is a common arrangement: you purchase the property in your own name (the most &quot;standard&quot; 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.<\/p>\n<h3>2) Buy a property to settle in (residence) and then launch the business<\/h3>\n<p>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).<\/p>\n<h3>3) Entrepreneurial project + investors: structure before signing<\/h3>\n<p>If multiple partners are providing funding (or if you&#039;re planning a fundraising round), the question of structure arises very early on: shareholders&#039; agreement, distribution, governance, bank, KYC, payment terms. Here, &quot;moving quickly&quot; without a written framework is the best way to get stuck during audits or when implementing contracts.<\/p>\n<h2>Common mistakes to avoid (especially for non-citizen investors)<\/h2>\n<ul>\n<li><strong>Calculate the investment without including the dates<\/strong> : an act registered after an effective date can significantly change the total cost (e.g., measures announced for the <strong>July 1, 2026<\/strong>).<\/li>\n<li><strong>Confusing \u201creservation\u201d and \u201clegal security\u201d<\/strong> : only clear, reviewed and consistent documentation (promise, suspensive conditions, timetable, penalties) truly protects.<\/li>\n<li><strong>Underestimating the bank and KYC<\/strong> : the establishment of proof of funds (and beneficial owner) is often the critical point in international cases.<\/li>\n<li><strong>Creating a company without anticipating the operational aspects<\/strong> : sector licenses, VAT, accounting, annual obligations, resident director, etc.<\/li>\n<li><strong>Choose a \u201cmarketing-based\u201d approach\u201d<\/strong> : PDS\/Smart City\/IHS, etc. are not equivalent in practice (charges, usage, rental, resale, services, management).<\/li>\n<\/ul>\n<h2>Official sources and useful reading (for further information)<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.investmauritius.com\/info-centre\" target=\"_blank\" rel=\"noopener\">EDB Mauritius \u2013 Info Center (PDS, diagrams, documents)<\/a><\/li>\n<li><a href=\"https:\/\/mof.govmu.org\/Documents\/budget_2025_2026\/2025_26_budgetSpeech.pdf\" target=\"_blank\" rel=\"noopener\">Budget Speech 2025\u20132026 (PDF \u2013 Ministry of Finance)<\/a><\/li>\n<li><a href=\"https:\/\/www.fscmauritius.org\/media\/211672\/the-finance-miscellaneous-provisions-act-2025.pdf\" target=\"_blank\" rel=\"noopener\">Finance (Miscellaneous Provisions) Act 2025 (PDF \u2013 FSC)<\/a><\/li>\n<li><a href=\"https:\/\/companies.govmu.org\/Pages\/Guidelines\/How-to-Incorporate-a-Company.aspx\" target=\"_blank\" rel=\"noopener\">Government of Mauritius \u2013 Incorporation of a company<\/a><\/li>\n<li><a href=\"https:\/\/www.fscmauritius.org\/en\/licensing\/applying-for-a-licence\/global-business\" target=\"_blank\" rel=\"noopener\">FSC Mauritius \u2013 Global Business (licensing, substance)<\/a><\/li>\n<li><a href=\"https:\/\/www.mra.mu\/download\/CapitalGains270315.pdf\" target=\"_blank\" rel=\"noopener\">MRA \u2013 Press release on the absence of capital gains tax (PDF)<\/a><\/li>\n<\/ul>\n<h2>FAQ \u2013 Investing in Mauritius (PDS, real estate, company formation)<\/h2>\n<h3>Does the PDS really allow you to obtain a residence permit in Mauritius?<\/h3>\n<p>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. <strong>USD 375,000<\/strong> (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.<\/p>\n<h3>What additional costs should be expected besides the price of the PDS property (and which dates are critical)?<\/h3>\n<p>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\u20132026 Budget announces an increase in <em>registration duty<\/em> for non-citizens of <strong>5% to 10%<\/strong> and one <em>land transfer tax<\/em> \u00e0 <strong>10%<\/strong>, with implementation elements associated with <strong>July 1, 2026<\/strong> According to Finance Act notes. Request a written breakdown \u201cto the cent\u201d.<\/p>\n<h3>Is it possible to create a company in Mauritius if you are not a resident?<\/h3>\n<p>The company can be created, but practical requirements must be anticipated. Official guidelines on incorporation specifically mention that there must be <strong>at least one resident director in Mauritius<\/strong>, 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&#039;s best to have a clear structure in place from the outset.<\/p>\n<h3>Does creating a company change anything when buying a PDS property?<\/h3>\n<p>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 <strong>before booking<\/strong> with the notary and the relevant stakeholders, in order to avoid a structure that blocks the authorization or delays the registration.<\/p>\n<h2>And now ?<\/h2>\n<p>If you want to invest in Mauritius by combining <strong>PDS real estate<\/strong> And <strong>company creation<\/strong>, The challenge is to coordinate all aspects (project, compliance, schedule, installation). <a href=\"https:\/\/expat-mauritius.com\/en\/\" target=\"_self\">Expat Mauritius<\/a>, Based in Azuri Village, the agency assists individuals and entrepreneurs with expatriation, real estate, permits\/visas, relocation, and business creation, with a <strong>free evaluation<\/strong>. To prepare your project, you can also consult the page <a href=\"https:\/\/expat-mauritius.com\/en\/\" target=\"_blank\">Living in Mauritius: turnkey expatriation and real estate<\/a> as well as <a href=\"https:\/\/expat-mauritius.com\/en\/guides\/\" target=\"_blank\">Expatriation guides<\/a>, then get in touch via phone, WhatsApp, email or the website form.<\/p>","protected":false},"excerpt":{"rendered":"<p>Maurice est un pays o\u00f9 l\u2019on peut investir \u201cvite\u201d\u2026 \u00e0 condition de respecter le bon cadre. Si vous cherchez \u00e0 investir \u00e0 l\u2019\u00eele Maurice en combinant immobilier en PDS (Property Development Scheme) et cr\u00e9ation de soci\u00e9t\u00e9, ce guide vous donne une vue d\u2019ensemble claire : ce que permet le PDS pour les non-citoyens, comment s\u00e9curiser [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":735,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-736","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/posts\/736","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/comments?post=736"}],"version-history":[{"count":0,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/posts\/736\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/media\/735"}],"wp:attachment":[{"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/media?parent=736"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/categories?post=736"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/tags?post=736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}