Updated August 2026
From 1 July 2026, several property tax measures introduced under the Finance Act 2025 began affecting certain transactions involving non-citizens in Mauritius. Those measures were subsequently revised by the Finance Act 2026, which repealed the broader 10% registration duty and land transfer tax provisions introduced in 2025.
For foreign buyers, the important question today is therefore not simply what changed on 1 July 2026, but which rules remain applicable now. Acquisition route, registration duty, seller-side costs, timing and the legal status of the property should all be reviewed before committing.
For readers who are still clarifying the wider purchase framework, our article on buying property in Mauritius as a foreign investor explains the main authorised routes, approval logic and transaction stages.
What changed from 1 July 2026
The Finance Act 2025 introduced broader 10% registration duty and land transfer tax provisions for certain residential property transactions involving non-citizens from 1 July 2026.
The Finance Act 2026 subsequently repealed those broader measures. The standard registration duty and land transfer tax frameworks therefore continue to apply, subject to any exemption or specific statutory provision relevant to the transaction.
A separate 10% additional seller-side duty now applies in the narrower case where qualifying G+2 residential property situated on State land or Pas Géométriques is transferred to a non-citizen.
The legal and tax treatment should therefore be confirmed against the specific property, acquisition route and transaction structure rather than assumed from the 1 July 2026 changes alone.
Which properties are most relevant
The legal route under which a property is acquired remains central to the analysis.
Before committing, the notary and advisers should confirm:
the legal route under which the property can be acquired;
whether the purchaser is treated as a non-citizen;
whether the property falls within an EDB Property Scheme or the G+2 framework;
whether the property is situated on State land or Pas Géométriques;
whether the property is new, resale, off-plan or completed;
whether any exemption, additional duty or transitional provision applies;
whether movable items are separately valued where relevant.
Commercial labels such as “foreign buyer eligible”, “approved scheme” or “residence eligible” should not replace the legal classification of the property.
Why this matters for the acquisition budget
Registration duty remains one of the main buyer-side costs in a Mauritius property transaction, while land transfer tax is generally borne by the seller or transferor.
The standard rates are generally 5% for registration duty on the buyer side and 5% for land transfer tax on the seller side, subject to exemptions and specific statutory provisions. Where the targeted 10% additional seller-side duty applies, the seller’s cost may also influence pricing and negotiation.
Buyers should therefore review the full acquisition budget before negotiations become advanced. In addition to the purchase price, this may include registration duty, notarial costs, bank charges, foreign exchange costs, due diligence expenses and project-specific or ownership-related charges.
For a broader view of how property type, location and long-term positioning affect buyer decisions, our article on the Mauritius property market for foreign investors provides wider context.
The timing point still matters
Timing remains important, but not because every transaction completed after 1 July 2026 automatically falls under a 10% tax regime.
The Finance Act 2026 includes transitional treatment for certain qualifying presale agreements entered into before 19 June 2026 in relation to the targeted additional duty.
For off-plan purchases, staged transactions or transactions initiated during a period of legislative change, the notary should confirm which dates and documents are legally relevant.
Buyers close to completion should therefore obtain written clarity on:
the expected deed signature date;
the likely registration timing;
the applicable registration duty;
any seller-side land transfer tax or additional-duty issue;
any relevant transitional provision;
the documents still required before completion.
The objective is not to accelerate the transaction, but to understand the correct legal and cost framework before proceeding.
Why due diligence remains essential
Tax changes should not distract from the wider due diligence required when a non-citizen buys property in Mauritius.
The buyer should still confirm:
the property’s eligibility for non-citizen acquisition;
the developer or seller’s right to sell;
the status of any EDB or authority approval;
the purchase price and payment schedule;
the buyer’s source-of-funds file;
the currency and banking arrangements;
the deed timetable;
the buyer’s intended use of the property.
The tax position, acquisition route and any residence implications should be reviewed together but should not be confused.
Where one of these points remains unclear, the better approach is to clarify the file before proceeding rather than rely on an assumption based on the original 1 July 2026 framework.
How the changes may affect buyer behaviour
The 2025 and 2026 changes reinforce the importance of comparing properties on total cost rather than headline price alone.
Foreign buyers may become more selective about legal clarity, transaction structure, property type, location and resale potential. For premium property purchases, preparation remains particularly important because relatively small differences in duty, financing or exchange-rate exposure can materially affect the overall budget.
The strongest purchase decisions continue to rest on the fundamentals: location, legal certainty, lifestyle fit, ownership structure and long-term suitability.
For buyers still comparing areas, our article on where to buy property in Mauritius can help frame the location side of the decision.
How advisers should frame the conversation
Advisers, developers and sellers should explain the current legal position rather than continue to rely on the original Finance Act 2025 tax changes.
Foreign buyers need to understand three separate questions:
whether they are legally eligible to acquire the property;
which duties and transaction costs apply;
whether the property fits their longer-term residence, lifestyle or investment objectives.
Keeping these questions separate makes the transaction easier to assess and reduces the risk of outdated assumptions influencing the buyer’s decision.
What foreign buyers should do before committing
Before signing or making a firm commitment, foreign buyers should ask their adviser and notary to confirm the legal and tax position for the specific property.
A practical review should answer four questions:
Is the property legally available to the buyer?
What registration duty applies to the acquisition?
Does any seller-side land transfer tax or additional duty affect the transaction?
Does the full acquisition cost still fit the buyer’s long-term plan?
This creates a clearer decision framework and avoids reducing a complex property purchase to a single tax date.
Structuring a non-citizen property purchase in Mauritius
The property changes that took effect from 1 July 2026 should now be read alongside the Finance Act 2026 revisions. The right approach is not to rely on the original 10% framework, but to verify the acquisition route, confirm the applicable duties and proceed with a clear legal and financial file.
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Sources
This article is provided for general information only. Registration duty, land transfer tax, additional duties, acquisition rules, transaction timing, residence conditions and regulatory interpretations may change. Foreign buyers should verify the applicable position with a Mauritian notary, legal adviser, tax adviser, bank and the relevant authorities before making a purchase decision.
