Source document
Guidelines for Buyers of Residential Property under the IRS / RES / PDS (Nov 2024)
Has everything in it been taken?
CompleteReviewed 9 Oct 2026
Reviewed. Everything in it that belongs in the tables has been taken.
What the document holds
EDB guidelines (Nov 2024) for buyers of residential property under IRS/RES/PDS: eligible buyers, off-plan payment schedule (25/10/35/25/5%, civil-law rule, not taken), documents, MUR 25,000 processing fee (already in data; same fee for resale applications), payment in foreign currency (first USD 500,000 when a local loan is used), residence for property above USD 375,000 while held, serviced land (IRS plots from USD 350,000, max 0.5275 ha; PDS plots max 2,100 m2, one per non-citizen permit holder; build within 5 years), rental via the scheme company, resale with 30 days' notice, registration duty and land transfer tax table. Annex: blank residence permit and UID application forms (OCR checked, no numbers). No statistics. Pass extract-gapfill-2026-10-09 (decision 8) added the 30-day resale notice (section 9.0) and the 2,100 m2 maximum PDS serviced plot (section 8.0) as rules.
What it supports
11 rows on this site come from this document. Each one opens with the page and the exact words.
Programmes (1)
Rules and prices (10)
- Serviced land purchase in an Integrated Resort Scheme projectbuyer of a plot of serviced land (max 0.5275 ha) in an IRS projectUSD 350,000Date not stated · Mauritius EDB 2024Mauritius · Residence through property purchase
- Property purchasemain applicant and dependants (IRS, RES or PDS buyer)USD 375,000Date not stated · Mauritius EDB 2024Mauritius · Residence through property purchase
- Processing feeper applicationMUR 25,000Since Nov 2024 · Mauritius EDB 2024Mauritius · Residence through property purchase
- Deadline to build on serviced landnon-citizen buyer of serviced land in an IRS or PDS project5 yearsDate not stated · Mauritius EDB 2024Mauritius · Residence through property purchase
- Advance notice before selling the propertyowner of a residential property in an IRS, RES or PDS project who intends to sell or transfer it: written notice to the EDB Chief Executive Officer before the sale30 daysDate not stated · Mauritius EDB 2024Mauritius · Residence through property purchase
- Land transfer tax on resaleseller on resale of a residential property in an IRS, RES or PDS project5%Date not stated · Mauritius EDB 2024Mauritius · Residence through property purchase
- Property registration duty ratepurchaser in a PDS project (first purchase) and any resale in IRS/RES/PDS5%Date not stated · Mauritius EDB 2024Mauritius · Residence through property purchase
- Maximum area of a serviced land plotplot of serviced land in a PDS project (definition of serviced land; one plot per eligible non-citizen permit holder)2,100 m2Date not stated · Mauritius EDB 2024Mauritius · Residence through property purchase
- Maximum property registration dutyfirst-time purchaser in an IRS or RES project (registration duty: USD 70,000 or 5% of value, whichever is lower)USD 70,000Date not stated · Mauritius EDB 2024Mauritius · Residence through property purchase
- Minimum paid in foreign currency on a local loannon-citizen buyer financing part of the purchase with a Mauritian-rupee loanUSD 500,000Date not stated · Mauritius EDB 2024Mauritius · Residence through property purchase
About the document
What it covers Residence permit on buying property worth more than USD 375,000; EDB processing fee MUR 25,000; registration duty rates.
Notes Note wording: the guideline says 'exceeds USD 375,000'; the law says 'not less than'.
Source id mus-edb-guidelines-irs-res-pds-2024 · accessed 2 Oct 2026