{"id":328771,"date":"2026-04-03T11:32:18","date_gmt":"2026-04-03T07:32:18","guid":{"rendered":"https:\/\/real-estate-mauritius.mu\/edb-tax-pds-purchases-mauritius\/"},"modified":"2026-09-01T14:13:30","modified_gmt":"2026-09-01T10:13:30","slug":"edb-tax-pds-purchases-mauritius","status":"publish","type":"post","link":"https:\/\/real-estate-mauritius.mu\/en\/edb-tax-pds-purchases-mauritius\/","title":{"rendered":"EDB Tax on PDS Purchases in Mauritius: Calculation, Deadlines, Exemptions"},"content":{"rendered":"

The EDB tax on PDS purchases directly concerns investors, expatriates and foreign buyers looking to acquire property under the Property Development Scheme in Mauritius. Collected by the Economic Development Board, this tax applies at the point of transaction, and its amount, the way it is calculated and any exemptions are essential points to understand before buying.<\/p>\n

What is the EDB tax on PDS purchases in Mauritius?<\/h2>\n

The EDB tax on PDS purchases is a specific charge linked to acquiring property under the Property Development Scheme (PDS). This arrangement, designed to encourage foreign investment in Mauritian property, involves paying a tax when the deed of sale is signed. It is collected by the Economic Development Board (EDB) and comes on top of the other costs of buying property in Mauritius.<\/p>\n

The Property Development Scheme allows non-citizens to buy villas, apartments or homes within approved projects, with the possibility of obtaining a residence permit subject to conditions. The EDB tax on PDS purchases applies to the majority of these transactions, other than in specific exempt cases.<\/p>\n

How much is the EDB tax and how is it calculated?<\/h2>\n

The EDB tax on PDS purchases is generally expressed as a percentage of the property’s acquisition price. That rate may change in line with official guidance. To obtain the exact amount, it is advisable to consult the texts in force or to speak to a property professional in Mauritius.<\/p>\n

The tax is calculated on the purchase price stated in the deed of sale. For a property acquired under the PDS regime, for example, the tax is calculated on the total amount paid by the buyer, excluding incidental costs (notary fees, registration and so on).<\/p>\n

It is worth noting that other fees may be added when buying property in Mauritius. For a full calculation, see our guide to estimating purchase costs<\/a>.<\/p>\n

When is the EDB tax due on a PDS purchase?<\/h2>\n

The EDB tax on PDS purchases is generally payable when the deed of sale is signed before the notary. It must be settled before the transaction is finalised and is a precondition for registering the property in the buyer’s name. Payment of this tax therefore conditions the validity of the acquisition and the issue of title deeds.<\/p>\n

The notary handling the transaction is responsible for collecting the tax and remitting it to the relevant authorities. It is advisable to build this amount into your financing plan from the very start of your property project in Mauritius.<\/p>\n

Who can qualify for an exemption from the EDB tax?<\/h2>\n

Exemptions from or reductions in the EDB tax on PDS purchases may exist in certain specific cases. Such measures are generally provided for by Mauritian legislation or decided as part of investment incentive policy. It is nonetheless essential to check eligibility conditions and any regulatory changes with the relevant authorities or with your property adviser.<\/p>\n

Exemptions may relate to certain buyer profiles, to specific projects, or to promotional periods decided by the EDB. Temporary exemptions have, for instance, been introduced to encourage investment in particular sectors or for properties meeting precise criteria. It is advisable to refer to the official texts or consult a professional to establish which exemptions are in force at the time of your project.<\/p>\n

How to estimate the EDB tax on a typical PDS purchase<\/h2>\n

To estimate the EDB tax on a PDS purchase, you should:<\/p>\n