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Updated: September 2026
As a general rule, the purchaser of immovable property in Mauritius is liable to Registration Duty at 5% of the transaction value, while the seller is liable to Land Transfer Tax at 5% of the transaction value.
The value declared in the deed may be reviewed by the Government Valuation Department. Where the property is considered undervalued, additional duty or tax may become payable. Registrar
Specific exemptions, reduced duties or additional duties may apply depending on the nature of the transaction, the property and the status of the parties. Buyers and sellers should therefore obtain confirmation from their notary before signing the final deed.
The first-time buyer exemption has been increased under the 2026 reforms.
An eligible first-time Mauritian buyer acquiring bare residential land may benefit from an exemption from Registration Duty on the first Rs 3 million of the property value.
An eligible first-time buyer acquiring a house or apartment may benefit from an exemption on the first Rs 6 million of the acquisition price.
The 2026 changes also allow owners of agricultural land to benefit from the first-time buyer scheme, subject to the other statutory eligibility requirements.
Eligibility remains subject to the conditions prescribed under the Registration Duty Act. These include requirements concerning the purchaser's status and previous ownership, and applicants should confirm their eligibility with their notary or the Registrar-General’s Department before relying on the exemption.
Non-citizens may acquire residential property in Mauritius through approved property schemes and other authorised routes, subject to the relevant Economic Development Board and property-restriction legislation.
Under qualifying IRS, RES and PDS developments, an investment of at least USD 375,000 in residential property may qualify the purchaser for a Residence Permit. Under the PDS, the residence permit remains valid for as long as the purchaser continues to own the qualifying property. EDB Mauritius
Non-citizens may also acquire an apartment in a building comprising at least two floors above ground level (G+2), subject to prior EDB approval. The minimum purchase price for such an apartment is currently MUR 6 million or its equivalent in a freely convertible foreign currency. A qualifying G+2 property acquisition of at least USD 375,000 may also provide eligibility for a Residence Permit, valid while the property remains owned by the non-citizen.
New restrictions were introduced in 2026 concerning G+2 developments situated on State Land or Pas Géométriques. Government will no longer grant new leases authorising apartments constructed on such land to be sold to non-citizens under the G+2 route. Existing approved arrangements and certain existing ownership situations are subject to transitional provisions.
A special 10% levy/additional duty payable by the vendor may also apply to certain transfers falling within these provisions. Transaction-specific advice from the notary and EDB should be obtained before marketing or purchasing such property.
For new acquisitions by non-citizens under the IRS, RES, IHS, PDS and Smart City Scheme, rules introduced with effect from 13 December 2024 require funds to be transferred to Mauritius from abroad.
Under these rules, 85% of the purchase price must be paid to the promoter in Mauritius Rupees, while the remaining 15% may be paid either in Mauritius Rupees or in an approved freely convertible foreign currency. The transaction is channelled through the notary in accordance with the applicable regulations.
Special local financing provisions are available where the property price exceeds USD 750,000. EDB Mauritius
The Occupation Permit rules have also changed significantly since the information previously published on this page.
For an Investor Occupation Permit, the minimum initial investment is currently USD 100,000. The business is expected to achieve an annual turnover of at least MUR 5 million from the third year, increasing to MUR 8 million from the fifth year for renewal.
For a Professional Occupation Permit, the minimum basic monthly salary has been harmonised at MUR 50,000 across all sectors.
For the Self-Employed category, the current framework requires minimum annual business income of MUR 2 million from the third year, rising to MUR 3 million from the fifth year for renewal. EDB Mauritius
Permanent Residence Permit requirements are separate and depend on the applicant's category, qualifying period and applicable financial criteria. They should be checked against the latest EDB and Immigration requirements at the time of application rather than relying on the former general “three-year” rule.
With effect from 1 August 2026, the Real Estate Agent Authority has introduced statutory maximum transaction fees.
For the sale or purchase of immovable property, a real estate agent may charge a maximum fee of 2% of the transaction value to the buyer and a maximum fee of 2% to the seller.
These percentages are maximum permitted fees, rather than an obligation to charge 2% in every transaction.
Where VAT applies to the agent's services, the current standard VAT rate is 15%.
A purchaser should generally budget for the applicable 5% Registration Duty, subject to any exemption or relief for which the purchaser qualifies. In addition, the purchaser may incur notarial fees and disbursements, financing or mortgage costs where applicable, and an estate agency fee of up to 2% of the transaction value plus applicable VAT.
Non-citizen purchasers may also be subject to EDB approval requirements and other administrative charges depending on the acquisition route. Registrar
A seller should generally budget for Land Transfer Tax at 5%, subject to any applicable exemption or special provision, together with an estate agency fee of up to 2% of the transaction value plus applicable VAT.
Certain transactions involving property on State Land or Pas Géométriques and a non-citizen purchaser may be subject to the special 2026 provisions mentioned above. Registrar
The exact documentation required depends on the property, the parties and the transaction. A notary will normally advise the parties on the documents required, which may include proof of identity and address, relevant civil-status documents, the seller's title deed, site or survey documentation, copropriété or syndic documentation where applicable, and any KYC or source-of-funds information required for the transaction.
Clients should obtain the notary's current document checklist before completion rather than relying on a fixed online list.
Mauritius now operates a formal regulatory framework for real estate agents under the Real Estate Agent Authority (REAA).
The REAA states that no person may act as a real estate agent unless registered with the Authority. Registration requirements also cover land promoters and property developers falling within the Act. The registration process commenced on 1 August 2026, with transitional arrangements applying to existing operators. Reaamauritius
The information provided on this page is for general information purposes only and does not constitute legal, tax, immigration, financial or notarial advice. Mauritius property legislation, tax rates, EDB requirements and permit conditions may be amended from time to time. Buyers, sellers, landlords, tenants and investors should obtain transaction-specific advice from a Mauritian notary and, where applicable, confirm current requirements with the Registrar-General’s Department, Economic Development Board, Real Estate Agent Authority and Mauritius Revenue Authority before entering into a transaction.