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IRS, RES, PDS, Smart City and G+2 Apartments: What Mauritius's Property Schemes Actually Mean

2026-10-04 · Tian Tang Meng Xi Enterprise Service · Property Schemes

For a foreigner buying property in Mauritius, the first set of terms they come across is usually IRS, RES, PDS, Smart City and G+2. These are not the names of developments, but five different sets of eligibility rules — they determine whether a foreigner may buy, what type of property they may buy, and whether the purchase can serve as the basis for obtaining residence status.

This article does one thing only: it explains clearly what each of these five terms means. It does not recommend any particular development, nor does it discuss the prices of any specific project.

One line to remember: IRS and RES are the “old routes” of 2002 and 2007, both closed to new projects and now limited to buying existing stock for resale; PDS and Smart City are the two main current channels; and G+2 apartments are a separate purchase route that sits outside all of the schemes above.

A quick overview first

1. IRS: Integrated Resort Scheme (2002)

What it is: the earliest property purchase channel that Mauritius opened to foreigners. The government authorised developers to build an “integrated resort” on land of not less than 10 hectares — comprising not only residential units such as villas, townhouses, apartments and penthouses, but also resort facilities that must be provided in full: a golf course, spa, marina, restaurants, a clubhouse, and so on, with management services (security, maintenance, rentals) provided by the developer.

What you can buy: residential units within the resort, and service plots of not more than 1.25 arpents (about 5,276 square metres).

Current status: IRS no longer approves new projects. What circulates on the market is existing stock from earlier projects, which foreigners may still buy and resell, usually still managed as a resort. So when you see the word “IRS”, it essentially means “this is an old project approved before 2015”.

2. RES: Real Estate Scheme (2007)

What it is: the “lighter version” of IRS. RES targets smaller developments of a purely residential nature — it does not require large resort facilities such as a golf course or marina, its site selection is more flexible, and projects are spread more widely across the island.

How it differs from IRS: smaller in scale, fewer facilities, more affordable, and more residential than resort in character.

Current status: likewise closed to new projects; replaced by PDS from 2015, and now limited to buying existing stock for resale.

3. PDS: Property Development Scheme (2015 to date)

What it is: the current main framework, formed by merging and upgrading IRS and RES. The government authorises developers to build high-end residences of not fewer than six units (villas, apartments, penthouses or townhouses), requires the provision of common facilities and professional management services, and requires an assessment of the project's social and ecological impact — but no longer restricts the location, so PDS projects may appear by the sea, inland or in towns.

Why it matters: the great majority of the new developments you see through the various channels today are PDS projects. They may be used for owner-occupation, holidays or letting; on resale, the EDB process applies under PDS rules as well.

4. Smart City Scheme (2015 to date)

What it is: not a purely residential estate, but a mixed new urban district combining work + living + leisure: alongside housing there are office buildings, retail, schools, healthcare and leisure facilities, with smart technology (smart transport, energy, security, digital services and so on) integrated by requirement.

What foreigners can buy: townhouses, villas, apartments, penthouses and duplex residential units within the smart city; in addition, non-citizens holding a residence, occupation or permanent residence permit may buy a service plot of 2,100 square metres for building their own home (subject to EDB approval).

Purchase → residence: a purchase of USD 375,000 or more allows an application for a residence permit. The threshold was originally USD 500,000 and was later lowered to USD 375,000, aligning it with PDS.

Common projects: Moka, Cap Tamarin (Uniciti), Beau Plan, Mont Choisy, Azuri, Côte d'Or and others.

5. G+2 apartments: a separate route that “sits outside the schemes”

What it is: G+2 means “ground floor + two upper floors”, that is, an apartment building of at least three storeys. This is a purchase route independent of IRS/RES/PDS/Smart City; under the Non-Citizens (Property Restriction) Act, there is no requirement for the property to belong to any of the approved schemes above.

Conditions: you must buy an apartment unit in such a building; the price must be at least MUR 6 million (about one hundred-odd thousand US dollars, fluctuating with the exchange rate); and EDB approval must be obtained in advance.

The most easily confused point: MUR 6 million is the threshold for whether you may buy, while USD 375,000 is the threshold for whether you may apply for residence on the strength of the property — the two serve different purposes. Buying a G+2 apartment priced at MUR 6 million is lawful, but to apply for residence on the strength of that property you still need to reach the USD 375,000 tier.

Note (new rules in the 2026/27 Budget): foreigners may no longer buy apartments in newly built G+2 projects on state land and the Pas Géométriques strip; projects already approved and existing owners may still dispose of their units, but the seller must pay a 10% tax (except where a notarial reservation contract has already been signed).

6. Three common points to remember first

• USD 375,000 is the common threshold: whichever channel you use to buy, once the purchase amount reaches USD 375,000 (or the equivalent in freely convertible foreign currency), the non-citizen and their dependants may apply for a residence permit, with no separate occupation or work permit required. The validity of residence is tied to “continuing to hold the property”.
• Everything passes through the EDB gateway: purchase applications are submitted through the EDB's PAMS system; approval is obtained first, and the deed is then executed and registered by a Mauritian notary.
• Payment of the purchase price follows a fixed format: under current rules, 85% of the price must be paid to the developer in MUR and 15% may be paid in foreign currency (this payment ratio does not apply to G+2 apartment sales).

7. A note in passing: which “purchase-related” taxes the 2026/27 Budget changed

• Higher registration duty: for purchases by non-citizens under approved property schemes, registration duty rises from 5% to 10% (this applies to deeds registered from 1 July 2026). On USD 375,000, that is about USD 37,500.
• Land transfer tax: the transfer tax on the seller's side is likewise set at 10%, which will affect the pricing and returns of future resales.
• G+2 restriction on state land: as noted above, a new restriction has been added on buying apartments in newly built G+2 projects on state land.

8. How to choose? Ask yourself three questions first

1. New build or existing stock? IRS/RES offer existing stock only, while new builds are available under PDS and Smart City; existing projects, however, usually have mature facilities whose management fees and maintenance standards can be inspected on site.
2. Resort living or city living? IRS leans towards the resort experience (with higher ancillary costs), RES towards residential communities, PDS depends on the project, and Smart City suits long-term living, children's schooling and commuting to work.
3. Is your budget enough for USD 375,000? If not, a G+2 apartment is the realistic option for “buying first and thinking about status later”; if your budget is sufficient and you want residence in one step, PDS/Smart City/IRS/RES are more direct routes.

Each specific project also involves the developer's credentials, the nature of the land, obligations over common areas, letting arrangements and resale conditions, all of which must be looked at project by project. We do not promote any particular development, but we can check a project's permit status, purchase documents and application process for you, so that you do not go wrong at the very first step of “what kind of property am I actually buying”.

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