Mauritius Property Taxes: 2026 Guide

Buying, owning, renting out or selling property in Mauritius involves a mix of registration duty, land transfer tax and personal income tax, with no capital gains tax and no inheritance tax. The rules changed again with the Finance Act 2026, which reversed a 2025 increase for non-citizen buyers and introduced a new seller duty for certain State land apartments. This guide sets out what applies from 13 August 2026, when the Finance Act 2026 and the Economic and Financial Measures (Miscellaneous Provisions) Act 2026 came into force, following the 2026-27 Budget presented in June 2026.

Buying

Every property transaction in Mauritius is handled through a licensed Mauritian notary, who registers the deed and calculates the duties due.

Registration duty and land transfer tax

• Registration duty is paid by the buyer.
• Land transfer tax is paid by the seller.
• The standard rate for both is 5%.
• The Finance Act 2025 had raised both to 10% for non-citizens buying under the EDB schemes (PDS, Smart City, RES, Invest Hotel) and the G+2 apartment route, for deeds registered from 1 July 2026.
• The Finance Act 2026 repeals that increase. The standard 5% registration duty and 5% land transfer tax apply again from 13 August 2026.
• Some early summaries of the Finance Bill suggested the 10% registration duty would remain, but the enacted text repeals it.
• For deeds registered between 1 July 2026 and 12 August 2026, the position should be checked directly with a notary, as this guide cannot state a definitive answer for that window.

First-time buyer relief (Mauritian citizens)

Registration duty relief for first-time buyers increased under the Finance Act 2026.

Property type	Maximum relief	Equivalent to duty on first
Bare land	Rs 150,000 (was Rs 125,000)	Rs 3 million (was Rs 2.5 million)
House or apartment	Rs 300,000 (was Rs 250,000)	Rs 6 million (was Rs 5 million)

• Owning agricultural land no longer disqualifies a buyer from claiming this relief.
• The Registrar-General can claw back the relief if the buyer's declaration turns out to be false.

Morcellement and related changes

• The requirements for an Association Foncière and for a green forest have been removed from morcellement applications, including pending ones.
• The requirement for 2% green space on developments of more than 20 lots remains.
• Registrar-General property search fees rise from Rs 200 to Rs 300 per day, and from Rs 2,000 to Rs 5,000 per month.
• If a buyer or seller disputes a land duty claim through an objection or appeal, the amount payable upfront is 5% of the claim or Rs 5 million, whichever is lower.
• Transfers by the NHDC or the NSLD to a syndicat de copropriétaires are exempt from registration duty, land transfer tax and the tax on transfer of State land leasehold rights.

Notary and VAT

• A licensed notary is required for every transaction and will confirm the exact duties, fees and documentation needed.
• VAT in Mauritius is 15%. Whether VAT applies to a particular new-build purchase depends on the transaction, so buyers should confirm this with the developer and the notary before signing.

Foreign buyers

Non-citizens can buy residential property in Mauritius only through approved routes, each requiring Economic Development Board (EDB) approval:

• Property Development Scheme (PDS)
• Smart City Scheme
• Real Estate Scheme (RES)
• Invest Hotel Scheme
• The G+2 apartment route (ground plus two floors)

Duties for non-citizens

• The standard 5% registration duty (buyer) and 5% land transfer tax (seller) apply, following the repeal of the 2025 increase to 10%.
• A new additional duty of 10%, paid by the seller, applies to the transfer of residential property located on State land or Pas Géométriques to a non-citizen under the G+2 route. This is on top of the normal 5% land transfer tax.
• This additional 10% duty does not apply where a presale agreement, whether a VEFA reservation contract or a promesse de vente, was signed before 19 June 2026 and drawn up and signed before a notary.
• Sales to Mauritian citizens are not affected by this additional duty.
• The 2026-27 Budget announced that no new State land or Pas Géométriques leases for G+2 apartments sold to foreigners would be approved, with existing approved leases and owners excluded. This was a Budget announcement only and does not appear in either enacted Act.

Residence permit through property

• Buying under the PDS or Smart City Scheme for USD 375,000 or more gives the buyer and family a residence permit for as long as the property is held.
• This is a residence permit, not permanent residency, and USD 375,000 is the qualifying investment threshold for that permit, not a minimum property price under the schemes generally.
• No changes were made to the USD 375,000 threshold, or to the PDS, Smart City, IRS or RES scheme rules, beyond the duty repeal described above.
• Separately, a Golden Visa route allows permanent residence for an investor who puts at least USD 1 million into a business activity within 12 months. Buying residential property under the EDB schemes does not count towards this investment. Golden Visa holders receive the same remittance-basis tax treatment as Premium Visa holders.

Owning and renting out

There is no annual residential property tax for most owners. Rental income, however, is taxed as part of normal personal income tax.

Personal income tax bands (from the income year starting 1 July 2026)

Chargeable income	Rate
First Rs 500,000	0%
Next Rs 500,000	10%
Next Rs 11 million	20%
Above Rs 12 million	35%

Tax is progressive: only the portion of income above each threshold is taxed at that band's rate, so for example only chargeable income above Rs 12 million is taxed at 35%.

• The individual Fair Share Contribution now applies only to income year 2025-26.
• The tax-exempt limit for qualifying lump sums, such as pension, retiring allowance or severance payments, rises from Rs 3 million to Rs 3.5 million.
• Corporate tax, relevant to owners holding property through a company, is 15%.

Utility data reporting

• From income year 2026-27, the Central Electricity Board (CEB) and the Central Water Authority (CWA) must report to the Mauritius Revenue Authority (MRA), by 15 August each year, details of every customer billed more than Rs 100,000 in an income year, together with the property address.
• Landlords should expect the MRA to cross-check this data against declared rental income, so accurate reporting of rental earnings is advisable.

Letting as tourist accommodation

• Owners letting out property as tourist accommodation can obtain a temporary tourist accommodation certificate, valid for up to 90 days, while completing full compliance.
• The Tourism Authority must decide on the application within 21 days.

Selling

• Land transfer tax is paid by the seller at the standard rate of 5%, following the repeal of the 2025 increase to 10%.
• An additional 10% duty, also paid by the seller, applies specifically to the transfer of G+2 residential property on State land or Pas Géométriques to a non-citizen buyer, unless a qualifying presale agreement was signed before 19 June 2026 as described above.
• There is no capital gains tax in Mauritius, so gains on the sale of property are not separately taxed.
• Sellers disputing a land duty claim pay 5% of the claim or Rs 5 million upfront, whichever is lower, when lodging an objection or appeal.

Inheritance

• There is no inheritance tax in Mauritius.
• Transfers of property on inheritance are not subject to registration duty or land transfer tax in the way that sales are, but the notary handling the succession will confirm the specific formalities and any applicable fees for the estate in question.

What to confirm with your notary

Given the pace of change in 2025 and 2026, buyers, owners and sellers should ask their notary to confirm, in writing where possible:

• Which registration duty and land transfer tax rates apply to a specific deed, especially for any transaction with a deed date between 1 July and 12 August 2026.
• Whether the additional 10% seller duty on G+2 State land or Pas Géométriques sales applies, and whether a presale agreement signed before 19 June 2026 removes that liability.
• Whether VAT applies to a particular new-build purchase.
• The current first-time buyer relief figures and whether the buyer qualifies.
• Any notary fees, search fees and other transaction costs, since these vary by case and are best confirmed directly with the notary handling the deal.

Buyers researching the market can search current property listings on PropertyFinder.mu, alongside guidance from a notary and, where relevant, the EDB for scheme approvals.

Other measures in the Finance Act 2026 that may affect property-linked businesses include a shorter 24-month window (down from 36 months) for claiming input VAT credits, new withholding tax of 1% on certain payments to ICT service providers and 5% on digital advertising and marketing payments, a new insurance premium tax, an AI City Scheme, a Private Wealth Management licence, and changes to Occupation Permit thresholds, including an Investor permit minimum investment of USD 100,000 and a Self-Employed permit minimum of USD 50,000. None of these alter the core property duty rules set out above, but they may be relevant to anyone structuring a property purchase through a business.