In Mauritius, Property taxes and acquisition costs should be assessed before a non-citizen buyer signs a reservation or preliminary document. The advertised price is only one part of the budget: registration duty, land transfer tax, notarial costs, EDB-related charges, financing fees, currency conversion and first-year ownership costs can all affect the amount needed to complete and hold the property.
Legal update – July 2026
The 10% registration duty and land transfer tax rules described below currently apply to covered transfers from 1 July 2026. The 2026–2027 Budget has announced a review of duties and taxes on transfers under EDB property schemes, but this announced review should be treated as pending until implemented. Buyers and sellers should obtain an updated calculation from their notary before signing.
Registration duty is a key buyer-side cost
For a deed witnessing a covered transfer of residential property to a non-citizen on or after 1 July 2026, registration duty is charged at 10%. The rule applies to residential property falling within the statutory EDB Property Scheme definition, qualifying G+2 apartments acquired under section 3(3)(c)(v) of the Non-Citizens (Property Restriction) Act, and certain subsequent transfers of property first acquired through those routes.
For these provisions, “EDB Property Scheme” is a defined legal term covering the Real Estate Development Scheme, Invest Hotel Scheme, Smart City Scheme and Property Development Scheme. Older IRS and RES properties may require transaction-specific confirmation based on their legal history and current classification.
Affected buyers should not rely on older assumptions based on a 5% registration duty. For premium purchases, the difference between 5% and 10% can materially affect cash planning, financing and the timing of funds. For more detail, see our article on the 10% registration duty for non-citizen buyers.
Land transfer tax is a separate seller-side issue
Registration duty is generally linked to the buyer’s acquisition and registration of the deed, while land transfer tax is normally a transferor-side cost for the seller, promoter or transferor.
Since 1 July 2026, land transfer tax is charged at 10% on certain covered transfers to non-citizens. It includes residential property acquired under an EDB Property Scheme or through the qualifying G+2 route. It may also apply on a later transfer of property first acquired through one of those routes where the property is transferred to a non-citizen and the transferor is also a non-citizen.
Even where the buyer does not pay this tax directly, it can influence pricing, negotiation room and resale planning. For transferor-side issues, see our article on the 10% land transfer tax in Mauritius.
Which acquisitions need closer review
The property’s legal route matters more than the commercial wording used in a brochure. Before committing, a buyer should confirm:
the acquisition route under which the property is being purchased;
whether the property falls within an EDB Property Scheme;
whether qualifying G+2 apartments acquired under section 3(3)(c)(v) are relevant;
whether the transaction is a first sale or a resale, and whether the property was first acquired under a covered route;
whether the deed witnesses a covered transfer to a non-citizen on or after 1 July 2026.
Buyers considering a G+2 apartment on State land or Pas Géométriques should also obtain confirmation on measures announced in the 2026–2027 Budget, which may affect future eligibility and vendor-side costs once implemented.
Other acquisition costs to include
Beyond registration duty, a Mauritius acquisition may involve:
notarial and administrative costs;
EDB application or processing fees, where applicable;
bank fees and loan-related costs;
valuation or due-diligence costs;
currency conversion and international-transfer fees;
agency fees where contractually payable.
Buyers should also plan for costs after completion, including co-ownership or syndic charges, insurance, project or estate charges, maintenance and first-year ownership expenses. These are not acquisition costs in the strict sense, but they affect the buyer’s real budget.
Payment structure also matters
Under current EDB guidance for IRS, RES and PDS transactions, non-citizens must transfer the relevant funds to Mauritius from abroad in a hard convertible currency. The notary then ensures that 85% of the consideration is paid to the promoter in Mauritian rupees, while the remaining 15% may be paid in Mauritian rupees or in hard convertible foreign currency.
Payment requirements should be confirmed for the buyer’s specific scheme, as the scope of the EDB payment guidance is not necessarily identical to the statutory scope of the 10% tax provisions. Currency conversion, timing of funds, bank processing and notarial handling should therefore be reviewed early.
Financing and resale planning
Where bank financing is involved, the acquisition budget should include arrangement fees, valuation costs, mortgage-related documentation, insurance and the timing of loan disbursement. Where funds are transferred from abroad, exchange-rate exposure and transfer charges should also be considered.
Resale should also be considered from the start. A buyer who acquires property under a covered route may later sell to another non-citizen. Where the statutory conditions are met, including the transferor-status requirement, the 10% land transfer tax may become relevant on resale.
What buyers should clarify before signing
Before signing, a non-citizen buyer should request a written estimate confirming:
whether 10% registration duty applies;
whether land transfer tax may influence the transaction;
the base value used for duty calculations;
the treatment of movable items or furniture packages;
notarial, EDB-related, banking, financing and currency costs;
the expected payment and registration timetable;
whether the property is new, off-plan or resale;
whether the property’s acquisition history affects the tax position.
Where furniture or other movable items are included, each item should be properly identified and valued in the authentic deed. If movable property is not separately valued, land transfer tax may be assessed on the aggregate value of the immovable and movable property.
Clarifying the full cost before buying in Mauritius
Property taxes and acquisition costs in Mauritius should not be treated as a final calculation made at the end of the purchase process. Before committing, non-citizen buyers should confirm the acquisition route, tax exposure, payment structure and full completion budget with their notary and advisers.
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Sources
This article is provided for general guidance only. Property taxes, acquisition costs, registration duty, land transfer tax, payment rules, financing conditions and regulatory interpretations may change. Non-citizen buyers should verify the applicable position with their notary, legal adviser, tax adviser, bank and the relevant Mauritian authorities before making a purchase decision.
