For non-citizen buyers in Mauritius, registration duty is an important part of the acquisition budget and should be assessed before a reservation agreement or other binding commitment is signed.
The standard registration duty rate on a transfer of immovable property is generally 5%, subject to any exemption or specific statutory provision that may apply. The Finance Act 2026 repealed the broader 10% registration-duty regime introduced by the Finance Act 2025 for certain residential property acquisitions by non-citizens.
For international buyers considering a villa, apartment or residential unit under an approved acquisition route, the applicable duty should therefore be checked alongside eligibility, financing, notarial timing and residence implications.
For a broader view of authorised acquisition routes, approval steps and transaction timing, see our article on buying property in Mauritius as a foreign investor.
What changed under the Finance Act 2026
The Finance Act 2025 had introduced a 10% registration-duty framework for certain transfers of residential property to non-citizens from 1 July 2026.
The Finance Act 2026 subsequently repealed that broader provision. The standard registration-duty framework therefore continues to apply, subject to any exemption or other specific rule relevant to the property or transaction.
For buyers, the practical point is that the earlier assumption of a general 10% duty for qualifying non-citizen acquisitions is no longer correct. The rate should nevertheless be confirmed for the specific acquisition before the buyer relies on a final cost estimate.
Which acquisitions should be checked
The legal route under which the property is acquired remains important, even though the broader 10% registration-duty rule has been repealed.
Before committing, the notary and professional advisers should confirm:
the exact legal route under which the property is being acquired;
whether the property falls within an EDB Property Scheme or the G+2 framework;
whether the acquisition is a first sale or a resale;
whether the property has a particular acquisition history that affects its legal treatment;
whether any exemption, additional duty or other specific statutory provision applies.
Commercial descriptions such as “approved scheme”, “foreign buyer eligible” or “residence eligible” should not be used as substitutes for the legal classification of the property.
Why timing still matters
Timing remains important because the legal and fiscal framework can change between reservation, preliminary agreement and completion.
A buyer may encounter several relevant dates during the transaction:
the date of reservation;
the date of a preliminary agreement;
the date of the deed of transfer;
the date of registration.
These dates do not necessarily have the same legal effect. The notary should therefore confirm which rules apply to the transaction before the acquisition budget is finalised.
This is particularly relevant for off-plan purchases, staged transactions and acquisitions negotiated while legislative changes are being implemented.
How registration duty affects the acquisition budget
Registration duty is one of several costs that should be included in a non-citizen buyer’s acquisition budget.
The buyer should normally consider:
the property price;
registration duty;
notarial and administrative costs;
EDB-related application costs, where applicable;
bank charges and financing costs;
currency conversion and international-transfer costs;
project-specific charges or co-ownership costs.
For premium property purchases, these costs should be modelled early rather than added at the end of the transaction.
The applicable duty should also be considered alongside the treatment of movable items, furniture packages and other elements included in the sale, where these require separate identification or valuation in the deed.
For buyers placing these costs within a wider investment decision, our article on the Mauritius property market for foreign investors provides broader context on market structure, premium locations and long-term property positioning.
First sale and resale should both be reviewed
Whether a property is new or resale does not, by itself, determine the registration-duty treatment.
The property’s original acquisition route, legal status and transaction history may still be relevant when a later transfer is made to a non-citizen.
For this reason, the notary should review the title and acquisition history before confirming the registration duty and any other buyer-side costs applicable to the transaction.
Registration duty is not land transfer tax
Registration duty and land transfer tax are separate costs.
Registration duty is generally payable by the buyer when the deed is registered. Land transfer tax is generally a seller-side cost payable by the transferor.
The Finance Act 2026 repealed the broader 10% measures introduced in 2025 for both registration duty and land transfer tax. However, a separate 10% additional seller-side duty now applies in the narrower G+2 situation involving residential property situated on State land or Pas Géométriques and transferred to a non-citizen.
Buyers and sellers should therefore review the costs on each side of the transaction separately.
What buyers should clarify before signing
Before signing, a non-citizen buyer should request a clear written cost estimate from the notary or relevant adviser.
That estimate should confirm:
the registration duty applicable to the acquisition;
the base value used for the calculation;
whether any exemption or specific statutory provision applies;
whether movable items are treated separately;
the expected timing of the deed and registration;
how and when the duty will be paid;
whether the transaction involves a resale or a property with a particular acquisition history;
how the acquisition costs interact with bank financing and foreign-currency transfers.
This is not only a tax question. It is part of managing the transaction and ensuring that the required funds are available at the correct stage.
Registration duty should be assessed before committing
Registration duty does not change whether a non-citizen is legally eligible to acquire a property in Mauritius, but it forms part of the real cost of completing the transaction.
The most careful approach is to confirm the property category, acquisition route, applicable duty and full completion budget before making a binding commitment.
Reviewing acquisition costs before buying in Mauritius
A well-structured purchase begins with a clear understanding of the property, the acquisition route and the full cost of completion. Before committing to a Mauritius property, non-citizen buyers should confirm the registration duty and other acquisition costs applicable to their transaction.
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This article is provided for general guidance only. Registration duty, land transfer tax, additional duties, acquisition rules, residence 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.
