Comparing Smart City, PDS and G+2 in Mauritius

Mauritius offers three distinct routes for non-citizens buying residential property: Smart City, PDS and G+2. They are often grouped together in market conversations, but they do not work in the same way. The right choice depends on the type of property you want, whether a residence permit matters to you, and how the transaction will actually be structured.

How Smart City PDS and G+2 differ

Smart City

Smart City is built around a broader mixed-use concept. The Economic Development Board describes Smart Cities as projects revolving around a work-live-play model, which means the value proposition is usually wider than the residence itself. In practice, this route tends to appeal to buyers who are also looking at the surrounding environment, the planning logic of the development, and the wider lifestyle ecosystem.

If Smart City feels closer to what you are looking for, our article on buying property in a Smart City in Mauritius will help you understand that framework more clearly.

PDS

PDS, or the Property Development Scheme, is more directly residential in structure. EDB describes it as a framework that allows the development of a mix of residences for sale to non-citizens, citizens and members of the Mauritian diaspora. That usually makes it easier to assess as a residential purchase first, rather than as a wider urban or mixed-use proposition.

If PDS feels closer to what you are looking for, our article on the PDS scheme in Mauritius for foreign buyers will help you understand that route more clearly.

G+2

G+2 is different again. It is not a development scheme in the same sense as Smart City or PDS. Under the Non-Citizens (Property Restriction) Act, it is a legal route that allows a non-citizen to acquire an apartment used, or available for use, as a residence, in a building of at least 2 floors above ground floor, provided the purchase price is not less than MUR 6 million or its equivalent in hard convertible foreign currency, subject to the required authorisation and approval process.

If your focus is primarily on an apartment purchase, our article on G+2 apartments in Mauritius for non-citizens will help you better understand this route.

Start with the property type

For most buyers, the first real filter is simple: what exactly are you trying to buy?

If your focus is a qualifying apartment, G+2 is the most direct route to review. That is what the legislation is built for. If your focus is a residence inside a structured development, Smart City and PDS are usually the stronger comparison.

There is also a practical land question. The Non-Citizens (Property Restriction) Act distinguishes the apartment route in section 3(3)(c)(v) from the acquisition of a plot of serviced land under Smart City or PDS in section 3(3)(c)(vi). That matters because G+2 is not designed for buyers who want land first and construction flexibility later.

Residence permit threshold

For qualifying residential purchases, Smart City, PDS and G+2 all follow the same residence-permit threshold of USD 375,000. The main difference lies in the acquisition route, not in the residency threshold. The G+2 route also has a separate legal minimum purchase price of MUR 6 million, which is shown in approximate USD terms in the table for readability.

Route	Residence permit possible through property?	Threshold for residence permit	Separate point the buyer must understand
Smart City	Yes, for a qualifying residential purchase	USD 375,000	The residence threshold is not the main differentiator. The route is defined by the scheme and the type of development.
PDS	Yes, for a qualifying residential purchase	USD 375,000	The residence threshold is the same. The route is still a scheme-based residential purchase.
G+2	Yes, for a qualifying apartment	USD 375,000	A G+2 apartment may be acquired from roughly USD 128,000 in equivalent value, but that does not automatically mean it meets the residence-permit threshold.

For readability, the G+2 entry point is shown here in approximate USD terms. In the legal framework, that minimum purchase price is stated as MUR 6 million. Based on the Bank of Mauritius indicative rates for 30 March 2026, that works out to roughly USD 127,000 to USD 130,000, so USD 128,000 is a fair rounded reference point for the table.

So if residency is your only lens, the threshold is broadly aligned across all three. If your real question is how you enter the market, G+2 stands apart because its apartment route starts from a much lower purchase entry point, while residence-permit eligibility still begins at USD 375,000.

Payment rules can change the comparison

Since 13 December 2024, Smart City and PDS acquisitions have been subject to the 85% Mauritian-rupee rule, while G+2 is excluded from those amendments according to EDB’s FAQ.

Route	Does the 85% MUR rule apply?	What the buyer needs to understand
Smart City	Yes	For a new acquisition, 85% of the purchase price must be paid in Mauritian rupees after the funds are transferred to Mauritius in hard convertible foreign currency.
PDS	Yes	The same 85% Mauritian-rupee rule applies to new acquisitions under the amended regulations.
G+2	No	EDB’s FAQ states that the December 2024 amendments do not apply to the sale of apartments under the Ground+2 scheme.

This is not just a technical distinction. It can affect how the transaction is funded, how the buyer plans foreign-currency transfers, and how easily one route fits a given purchasing strategy. When two properties look similar on paper, the payment structure can still make one route more practical than the other.

2026 tax timing matters

Timing matters more from 1 July 2026. The Land (Duties and Taxes) Act applies a 10 per cent land transfer tax to qualifying non-citizen transfers under an EDB Property Scheme or the G+2 route, and the Registration Duty Act moves the corresponding deeds into paragraph K of Part I of the First Schedule. This is why deed timing and SPA cost allocation deserve closer review before signature.

Which route fits which buyer

Smart City is usually the better fit for a mixed-use environment

Smart City may suit buyers who are not only buying a residence, but also buying into a broader project concept. If the wider environment, master planning and integrated setting matter to you, this route is often the more relevant one to explore first.

PDS often suits buyers focused on the residential asset

PDS may be the more natural fit if your priority is the residential property itself within a structured scheme. It usually gives you a cleaner residential comparison without the broader mixed-use layer that sits at the heart of Smart City.

G+2 is often the cleaner fit for apartment buyers

G+2 may suit buyers who want a straightforward apartment route and are not specifically looking for a scheme-based development framework. It can also be relevant where the buyer’s goal is ownership first, with residency assessed separately rather than assumed to follow automatically.

What to check before you reserve

Before signing anything, it helps to verify five points clearly: the exact property type, whether residency is part of the objective, whether the 85% MUR rule applies to the transaction, whether the deed is likely to be signed before or after 1 July 2026, and whether the project documents match the legal route being marketed. Those are often the points where brochure language and legal reality begin to diverge.

Frequently asked questions

Can a non-citizen buy under all three routes?

Yes. Smart City and PDS are scheme-based routes, while G+2 applies to qualifying apartments under the Non-Citizens (Property Restriction) Act.

Does G+2 automatically give a residence permit?

No. A G+2 apartment may be bought under its own entry threshold, but residence-permit eligibility still depends on the USD 375,000 threshold.

Does the 85% Mauritian rupee rule apply to G+2?

No. EDB’s FAQ states that the December 2024 amendments do not apply to Ground+2 apartment sales.

Can I buy serviced land instead of a completed property?

Potentially, yes, under Smart City or PDS. That is a separate route from G+2, which is specifically for apartments.

Which route is usually simpler for an apartment buyer?

G+2 is usually the most direct route when the aim is a qualifying apartment rather than a scheme-based development.

Considering a property purchase in Mauritius?

Explore our available properties and see which route best matches your budget, plans and lifestyle.

Sources

This article is intended as general information only and should not replace transaction-specific advice from a Mauritian notary, lawyer, tax adviser or authorised professional. Rules, thresholds and administrative practice can change, and project documents should always be checked before reservation or signature.