First-Time Home Buyers in Mauritius: How the Exemption Works

What the exemption does

Registration duty is normally payable by the buyer when a property is transferred. The first-time buyer exemption removes that duty on the value of the purchase up to a threshold. Above the threshold, duty is payable on the excess in the normal way.

There are two separate thresholds: one for bare land and a higher one for a house or apartment. Both were raised in the 2025-2026 Budget. Because the figures move, confirm the current thresholds with the Registrar-General’s Department or your notary rather than relying on any published summary.

Who qualifies

The conditions have consistently included the following, but each is subject to the current legislation and should be verified:

• You are a Mauritian citizen - the exemption has not been available to non-citizens
• You have not previously owned residential property in Mauritius
• The property will be your principal residence, not an investment or second home
• The purchase is within the applicable value threshold

Where a couple buys jointly, the prior-ownership condition is normally assessed against both parties. If one of you has owned before, check carefully how that affects the claim.

What it does not cover

The exemption relates to registration duty. It does not remove notary fees, bank charges, survey costs or any other transaction expense. Budget for those separately.

How to claim it

In practice the exemption is handled as part of the conveyancing by your notary, who will prepare the necessary declaration. Raise it with them at the very start - before the deed is drafted - and bring evidence of citizenship and of the property’s intended use as your principal residence.

Before you rely on it

Get written confirmation that you qualify before you build the exemption into your budget. Eligibility turns on your specific facts, and an incorrect assumption here is an expensive one to discover at signing.