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Infos | Mauritius Property Taxes 2026: Land Transfer Tax & Notary Fees

Property Taxes and Fees in Mauritius
Mauritius, renowned for its pristine beaches, vibrant culture, and stable economy, is also a hotspot for real estate investments. Whether you’re a local or a foreign investor, understanding the taxes and fees associated with property transactions is key to a smooth buying or selling experience.
This guide provides a comprehensive overview of costs such as notary fees, transfer taxes, agency fees, and more, tailored for buyers and sellers in Mauritius.

Overview of Property Taxes in Mauritius

One of the most attractive aspects of owning real estate in Mauritius is the absence of annual property tax. Whether you’re a Mauritian citizen or a foreign buyer, you won’t pay recurring property taxes, making the island a prime destination for investors.

However, there are other taxes and fees involved in buying or selling property.
Here’s what you need to know:

Who Usually Pays Each Property Cost?

Use this quick overview to identify the costs that may apply to your side of the transaction.

Buyer

Registration duty, notary fees and applicable agency fees

Seller

Land transfer tax and applicable agency fees

First-time buyer

Registration duty relief may apply, subject to eligibility

Foreign buyer

EDB application fees and scheme-specific duties may apply

Notary Fees

These fees cover the notary’s legal work, including verifying the transaction, preparing the deed of sale and completing the property transfer formalities.

Notary fees are calculated on a progressive scale based on the sale price, including 15% VAT. Here’s a breakdown:

  • 2% on the first 250,000 MUR
  • 1.5% on the next 500,000 MUR
  • 1% on the next 1,000,000 MUR
  • 0.5% on the remaining amount

Example:
For a property worth 8,000,000 MUR, the notary fees amount to approximately 53,750 MUR + VAT.

Real Estate Agency Fees - Sale

The agency commission covers services such as marketing the property, arranging visits, assisting with negotiations and supporting the parties throughout the sale.

Real estate agency fees vary based on the type of property:

  • Constructed Properties
    2% + VAT paid by the seller
    2% + VAT paid by the buyer
  • Off-Plan Properties
    Fees are included in the sale price (3% to 6%), paid directly by the developer.

Some agencies may also charge compliance fees for checks with the Financial Intelligence Unit (FIU). These costs are typically managed by the agency or notary.

Real Estate Agency Fees – Rental Commission

The rental commission pays for the agency’s assistance in finding a tenant or property, organising visits and coordinating the lease between the landlord and tenant.

For rental of houses, apartments, offices, shops and other commercial spaces, the agency commission is as follows:

  • Lease agreement with a minimum duration of 12 months
    Agency fee equal to one month’s rent + 15% VAT.
  • Lease agreement with a duration of less than 10 months
    Agency fee of 10% of the total rental amount + 15% VAT.

The agency fees are payable upon signature of the lease agreement by both the landlord and the tenant.
The agency fees are non-refundable in case of cancellation, early departure of the tenant, or early termination of the lease.

Special Administrative Fees

Additional charges may apply when a transaction requires specific authorisations, residence-related applications or administrative processing.

Certain administrative processes involve additional fees:

  • Letter of Authorization (LOA): 20,000 to 30,000 MUR
  • Residence Permit (PR): 25,000 to 40,000 MUR

These can be processed by either the real estate agency or the notary.

Transfer Taxes

These taxes become payable when ownership changes hands: registration duty is generally charged to the buyer, while land transfer tax is generally charged to the seller.

Registration Duty: Paid by the buyer.

  • For Mauritian citizens and others: 5% of the sale price.
  • For foreign buyers purchasing property under Economic Development Board (EDB) schemes such as the Property Development Scheme (PDS), Integrated Resort Scheme (IRS), Real Estate Scheme (RES), Smart City Scheme (SCS), Invest Hotel Scheme (IHS), or buying apartments in buildings with at least two floors above ground: the registration duty has increased to 10% of the sale price.

Transfer Tax (Land Transfer Tax): Paid by the seller.

  • For local sellers: 5% of the sale price.
  • For foreign sellers or developers selling properties acquired under the above EDB schemes or apartments in qualifying buildings: the transfer tax has increased to 10% of the sale price or 30% on the capital gains realized on resale, whichever is higher.

Smart City Scheme Incentives: Fiscal incentives including exemptions from registration duty, land transfer tax, and customs duties on construction materials have been withdrawn for projects certified after 5 June 2025.

Benefits for First-Time Buyers

Eligible first-time buyers can benefit from reduced registration duty, helping lower the upfront cost of purchasing their first property.

  • Exemption: No registration duty on the first 5 million MUR.
  • Excess: 5% registration duty on the portion exceeding 5 million MUR.

Eligibility Criteria:

  • Neither the buyer nor their spouse has benefited from similar exemptions since July 29, 2016.
  • They were not sole owners of a property as of the same date.

Note: Certain exceptions apply to inherited property and co-ownership.

Fees for Foreign Buyers

Foreign purchasers may face additional application and regulatory costs when buying through property schemes approved for non-citizens.

Foreigners purchasing under specific schemes, such as the Property Development Scheme (PDS), must pay an application fee to the Economic Development Board (EDB):

  • Fees range between 10,000 MUR and 50,000 MUR, depending on the property type.

Why Mauritius is Perfect for Property Investments

  • No annual property tax
  • A straightforward fee structure
  • A stable economy
  • Foreign investor-friendly schemes

The island’s appeal extends beyond its natural beauty, making it a top choice for real estate investments.

Key Takeaways

  • Consult Professionals: Work with a notary and a real estate agent to ensure compliance.
  • Plan for Costs: Be aware of registration duties, notary fees, and agency charges.
  • Explore Schemes: Foreign buyers should account for additional fees and updated registration and transfer taxes under specific property programs.

Be Aware of Scheme Changes: Note the withdrawal of fiscal incentives for Smart City Scheme projects certified after 5 June 2025.

Frequently Asked Questions About Property Taxes in Mauritius

No. Mauritius does not currently impose an annual property tax on property owners. However, taxes and professional fees apply when a property is purchased, sold or rented.

The registration duty is generally paid by the buyer. The applicable percentage depends on the buyer and the type of property transaction.

The land transfer tax is generally paid by the seller. Different rates may apply to local sellers, foreign sellers and developers under approved property schemes.

Notary fees are calculated progressively according to the property’s sale price, with different percentages applied to each price band. VAT is also applicable.

Foreign buyers may pay application fees to the Economic Development Board and may be subject to specific registration duties depending on the approved scheme and property type.
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