Updated August 2026
The Mauritius Finance Act 2025 introduced important changes for foreign property buyers, including higher duties for certain residential property transactions involving non-citizens. Those measures were subsequently revised under the Finance Act 2026, which repealed the broader 10% registration duty and land transfer tax provisions introduced in 2025.
For foreign buyers, the key issue today is therefore not simply what changed in 2025, but which measures remain relevant after the 2026 revisions. Eligibility, acquisition route, registration duty, seller-side costs, transaction timing and residence implications should all be reviewed before committing to a property purchase.
From Budget announcement to enacted legislation
A Budget speech signals the Government’s policy direction, while a Finance Act gives legal effect to selected measures through specific statutory provisions.
The 2025-2026 Budget and Finance Act 2025 introduced a number of changes affecting non-citizen property transactions, including broader 10% registration duty and land transfer tax provisions for certain residential property transfers.
The Finance Act 2026 subsequently revised that position. The broader 10% registration duty and land transfer tax provisions were repealed, while a separate 10% additional seller-side duty was introduced for a narrower category of G+2 residential property situated on State land or Pas Géométriques and transferred to a non-citizen.
Buyers should therefore rely on the current legal framework rather than on the original 2025 announcements alone.
Registration duty after the Finance Act 2026
Registration duty is generally a buyer-side cost payable when the deed of transfer is registered.
The Finance Act 2025 had introduced a broader 10% registration duty for certain acquisitions of residential property by non-citizens from 1 July 2026. The Finance Act 2026 subsequently repealed that provision.
The standard registration duty rate on a transfer of immovable property is therefore generally 5%, subject to any exemption or specific statutory provision applicable to the transaction.
Buyers should still confirm the applicable rate with the notary before signing, particularly where the property falls within an EDB Property Scheme, the G+2 framework or another regulated acquisition route.
Land transfer tax and resale pricing
Land transfer tax is generally a seller-side cost and should be distinguished from the registration duty payable by the buyer.
The Finance Act 2025 had introduced a broader 10% land transfer tax regime for certain transfers involving non-citizens. That broader provision was repealed by the Finance Act 2026.
The standard land transfer tax rate is generally 5%, subject to applicable exemptions and specific statutory provisions. However, the Finance Act 2026 introduced a separate 10% additional duty in the narrower case where qualifying G+2 residential property situated on State land or Pas Géométriques is transferred to a non-citizen.
Even where the buyer does not pay seller-side duties directly, they can influence pricing, negotiation and the seller’s expected net proceeds.
Timing remains an important purchase issue
Timing remains important because different legal rules may apply between reservation, preliminary agreement, execution of the deed and registration.
This is particularly relevant where a transaction was initiated during a period of legislative change. The Finance Act 2026 also includes transitional treatment for certain qualifying presale agreements entered into before 19 June 2026 in relation to the targeted 10% additional duty.
For off-plan purchases or staged transactions, buyers should ask the notary which dates and documents are legally relevant before relying on a final cost estimate.
Coordination between the developer, agent, notary, legal adviser and financing bank remains important so that the buyer has one clear view of the expected total cost before signing.
Authorised acquisition routes still need careful checking
The Finance Act changes do not remove the need to verify whether a foreign buyer can legally acquire a specific property in the first place. For a wider overview of eligibility and purchase steps, see our article on buying property in Mauritius as a foreign investor.
Non-citizens remain subject to specific acquisition rules in Mauritius. A property must fall within an authorised route, or the buyer must obtain the required approval. EDB Property Schemes, qualifying G+2 acquisitions and other regulated routes can each involve different conditions, documents and procedures.
Residence implications should also be considered separately from the right to buy. Not every authorised acquisition creates the same residence outcome.
For wider context on residence and day-to-day ownership, see our article on living in Mauritius as a foreigner.
Before committing, a foreign buyer should clarify:
the exact legal acquisition route;
whether the property is new, resale, off-plan or completed;
the registration duty applicable to the acquisition;
whether any seller-side additional duty may affect the transaction;
whether residence eligibility is part of the buyer’s objective;
how notarial costs and financing conditions affect the total budget;
whether movable items are separately valued where relevant.
These points shape the buyer’s real exposure before commitment.
A more selective market for foreign buyers
The legislative changes introduced in 2025 and revised in 2026 should not be read as a closing of the Mauritius property market. Foreign buyers can still acquire property through recognised channels, but careful verification of the legal route, tax treatment and full transaction cost remains essential.
The market increasingly rewards buyers who prepare early, understand the difference between headline price and total acquisition cost, and compare opportunities through a legal and financial lens rather than only through lifestyle appeal.
For premium buyers, this can be positive. A more selective environment encourages stronger due diligence, better-quality advice and a clearer distinction between properties that are genuinely suitable for foreign ownership and those that require further legal review.
Buying in Mauritius with clearer legal perspective
The Mauritius Budget 2025-2026 and Finance Act 2025 changed the framework for certain foreign property transactions, but the Finance Act 2026 subsequently revised some of the most significant tax measures.
For buyers today, the priority is to work from the current legal position rather than from the original 2025 announcements. A well-structured acquisition requires a clear understanding of the property route, applicable duties, transaction timing and the buyer’s residence or investment objectives.
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Sources
The information contained in this article is provided for general guidance only and reflects the situation at the time of publication. Registration duty, land transfer tax, additional duties, acquisition rules, residence conditions, procedures, fees and regulatory interpretations may change. Readers should verify important information with qualified professionals and the relevant authorities before making any purchase, sale or investment decision.
