Property Registration and Taxes in Mauritius: What Applies and to Whom
Two main charges arise when property changes hands in Mauritius: registration duty, paid by the buyer, and land transfer tax, paid by the seller. This article explains the structure - and why the specific rates need checking every time.
The two main charges
Registration duty - paid by the buyer
Charged on the transfer and calculated on the value stated in the deed, under the Registration Duty Act and related legislation. First-time buyers may be exempt up to a threshold.
Land transfer tax - paid by the seller
Charged to the transferor on the same transaction value, under the Land (Duties and Taxes) Act.
Both are calculated on the value of the property or the consideration stated in the deed, not on what either party feels the property is worth.
Why this article gives no rate
Rates in this area are set by legislation and revised through the Budget and Finance Act. The 2025-2026 Budget introduced changes affecting the rate applying to non-citizens acquiring under certain approved schemes, with a stated effective date, and market guidance around the transition has not been uniform. Quoting a single number here would be misleading for a meaningful share of readers.
Your notary will confirm the exact figures for your transaction, on its actual date, for your citizenship and the scheme involved. That is the only answer worth acting on.
Other costs in a transaction
- Notary fees for preparing and registering the deed
- Land surveyor fees, where a survey or boundary confirmation is needed
- Bank and mortgage charges, including any inscription costs
- Syndic or estate charges apportioned at completion
Non-citizens
Purchases by non-citizens are generally routed through approved schemes and are subject to their own rules, thresholds and duty treatment. If you are not a Mauritian citizen, treat everything above as background only and take advice specific to the scheme you are buying under.
Where to verify
- The Registrar-General’s Department, which administers registration duty and publishes guidance
- The Mauritius Revenue Authority for the underlying legislation and tax treatment
- The current Finance Act for changes made in the latest Budget
- Your notary, who applies these rules daily
Official sources
Always confirm the current position with the relevant authority — rates, thresholds and eligibility change with each Budget.
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