Updated August 2026
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 – August 2026
The Finance Act 2026 has revised the property tax measures introduced for non-citizen transactions under the Finance Act 2025. The broader 10% land transfer tax provision introduced for certain transfers of residential property to non-citizens has been repealed. However, the Finance Act 2026 introduces a separate 10% additional duty, payable by the transferor, where residential property situated on State land or Pas Géométriques is transferred to a non-citizen under the relevant G+2 framework. The additional duty does not apply where the transfer is made pursuant to a qualifying presale agreement entered into before 19 June 2026 and drawn up and signed before a notary. The applicable duties should therefore be confirmed for the specific property and transaction before signing.
Registration duty is a key buyer-side cost
Registration duty is generally payable by the buyer when the deed of transfer is registered. The standard rate on a transfer of immovable property is 5%, subject to any exemption or specific statutory provision that may apply. The Finance Act 2026 repealed the broader 10% registration duty introduced for certain acquisitions of residential property by non-citizens under an EDB Property Scheme or the G+2 framework.
For these purposes, “EDB Property Scheme” is a defined legal term covering the Real Estate Development Scheme, Invest Hotel Scheme, Smart City Scheme and Property Development Scheme. The earlier IRS and RES regimes are not themselves listed in that statutory definition, so transactions involving those properties should be checked separately according to their legal basis and history.
Buyers should confirm the registration duty applicable to the specific property and acquisition structure with their notary before signing, particularly where the transaction involves State land, Pas Géométriques or a G+2 acquisition. For more detail, see our article on Registration duty for non-citizen property buyers in Mauritius.
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 payable by the seller or other transferor. The standard land transfer tax rate is generally 5%, subject to the nature of the property, the transfer and any applicable exemption or special provision.
The Finance Act 2026 repealed the broader 10% land transfer tax introduced for certain transfers of residential property to non-citizens. A separate 10% additional duty now applies in the narrower case where residential property situated on State land or Pas Géométriques is transferred to a non-citizen under the relevant G+2 framework. This additional duty is payable by the transferor and is separate from the ordinary land transfer tax.
Even where the buyer does not pay a seller-side duty directly, it can influence pricing, negotiation and resale planning. For more detail, see our article on Land transfer tax for non-citizen property transactions 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 a qualifying G+2 acquisition under section 3(3)(c)(v) of the Non-Citizens (Property Restriction) Act is relevant;
whether the transaction is a first sale or a resale, and whether the property was first acquired under a covered route;
whether the property is situated on State land or Pas Géométriques and is therefore potentially subject to specific additional-duty provisions.
Buyers considering a G+2 apartment on State land or Pas Géométriques should obtain specific advice on the 10% additional duty introduced by the Finance Act 2026, including whether the transitional exception for certain presale agreements executed before 19 June 2026 applies.
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 requirements for IRS, RES, IHS, PDS and Smart City Scheme transactions, non-citizen purchasers must transfer the relevant funds to Mauritius from abroad in a hard convertible foreign currency. The consideration is transferred to the notary’s account, after which 85% is paid to the promoter in Mauritian rupees. The remaining 15% may be paid in Mauritian rupees or in a hard convertible foreign currency.
Payment requirements should be confirmed for the buyer’s specific scheme and transaction. Currency conversion, the timing of international transfers, bank processing and notarial handling can all affect the amount and timing of funds required for completion.
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 future transfer may give rise to land transfer tax at the applicable rate. Where a qualifying G+2 residential property situated on State land or Pas Géométriques is transferred to a non-citizen, the separate 10% additional duty introduced by the Finance Act 2026 may also become relevant on the seller side.
What buyers should clarify before signing
Before signing, a non-citizen buyer should request a written estimate confirming:
the registration duty applicable to the acquisition;
the land transfer tax applicable to the transferor and whether any additional duty is relevant;
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 or legal status 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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This article is provided for general guidance only. Property taxes, acquisition costs, registration duty, land transfer tax, additional duties, 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.
