Property Taxes in Mauritius: The Real Annual Cost of Ownership

What does a property in Mauritius really cost once you hold the keys? The answer surprises European buyers: no French-style annual property tax, no council tax, no wealth tax. An owner’s real annual cost lies elsewhere: residence charges, insurance, maintenance and rental taxation (15%). Here is the complete breakdown, item by item — at purchase and then every year.

Key takeaways:

• At purchase: 5% registration duty for the buyer (unless the developer covers it) + notary fees.
• Every year: no property or council tax in the coastal areas where foreigners buy — the real cost = residence charges + insurance + upkeep.
• If you let: income taxed at a flat 15%; on resale: no capital gains tax.

What you pay at purchase (once)

• Registration duty: 5% of the price, in principle borne by the buyer — some developers cover it on new-builds. Details in our guide to registration duty and notary fees.
• Notary fees: remuneration for authenticating the deed.
• Agency fees: 2% + VAT on a resale; free for the buyer on new developments (borne by the developer).

What you pay every year

• Residence charges: the real main item — security, pool, gardens, syndic. They vary widely with the residence’s standing.
• Home insurance: essential in the tropics (cyclones, water damage), at reasonable premiums.
• Maintenance: pool, garden, air conditioning — often pooled within residences; affordable household staff if you manage directly.
• Local taxes: the five inland municipalities levy municipal rates; in the coastal villages (Grand Baie, Tamarin, Flic en Flac…), where most foreigners buy, there is no equivalent of an annual property tax.

Taxation if you let… and when you sell

• Letting: rental income taxed at a flat 15% for a Mauritian tax resident — see also our city-by-city yields.
• Resale: no capital gains tax for individuals — a major advantage over Europe.
• Transmission: no Mauritian inheritance tax; the matter is handled according to your residence and holding structure — see our Mauritius-Europe inheritance guide.

How to build a complete budget

For an apartment in a residence: add monthly charges × 12, insurance, a maintenance allowance, and — if letting — 15% on rents net of charges. Set against the purchase prices in our price guide, you get the real cost of ownership — generally far below an equivalent European property once annual property taxes are factored in.

⚠️ The costly mistake: applying European reflexes to a Mauritian budget — provisioning for a “property tax” that does not exist, while overlooking residence charges which, in a golf-and-concierge estate, can exceed anything you paid back home. Build the budget on the REAL local items: ask for the residence’s annual budget before buying.

Frequently asked questions

Is there an annual property tax in Mauritius?

No equivalent of the French annual property tax in the coastal areas where foreigners buy; municipal rates exist in the five inland towns.

What tax does an owner pay when letting?

Rental income is taxed at a flat 15% for a Mauritian tax resident.

Is there capital gains tax on resale?

No, there is no capital gains tax on property for individuals in Mauritius.

What is an owner’s main annual cost?

Residence charges (security, pool, syndic), which vary widely with standing — then insurance and maintenance.

We cost the real ownership budget of the property you are targeting, charges and taxation included: tell us about your project.