Registration duty: 5% paid by the buyer, in foreign currency
Mauritius Guide
Buying costs
in Mauritius
Registration duty, notary, EDB application: what a purchase really costs, in rupees and in euros.
The amount of each cost, who pays it and on what basis, a table by price, a simulator, three worked purchases, and what is left to pay once you own. Every figure comes from a law in force.
The real cost,
worked out before you sign
worked out before you sign
Key points
The four figures to know before any offer.
Notary: 2% down to 0.5% by bands, a scale that is a ceiling
EDB application for an IRS, RES or PDS property: Rs 25,000
The rise to 10% was repealed on 13 August 2026
01 The total
How much does a purchase cost on top of the price?
For a property sold under an IRS, RES or PDS scheme, allow 5.6% to 6.1% of the price. The buyer pays 5% registration duty, the notary’s fees, capped by a sliding scale, and Rs 25,000 for the EDB application. The higher the price, the lower the share of costs.
See properties open to foreigners →| Property price | Registration duty, 5% | Notary, at most | EDB application | Buyer’s costs | Share of price |
|---|---|---|---|---|---|
| Rs 6 million€111,335 | Rs 300,000 | Rs 43,750 | Rs 25,000 | Rs 368,750€6,842 | 6.1% |
| Rs 12 million€222,671 | Rs 600,000 | Rs 73,750 | Rs 25,000 | Rs 698,750€12,966 | 5.8% |
| Rs 30 million€556,677 | Rs 1,500,000 | Rs 163,750 | Rs 25,000 | Rs 1,688,750€31,336 | 5.6% |
| Rs 60 million€1,113,354 | Rs 3,000,000 | Rs 313,750 | Rs 25,000 | Rs 3,338,750€61,954 | 5.6% |
Simulate your costs
Converted at the Bank of Mauritius rate of 21 September 2026: €1 = Rs 53.89. Notary at the top of the scale; tick agency fees when they apply; disbursements and financing not included.
| Property price | Rs 26,945,600€500,000 |
|---|---|
| Registration duty, 5% | Rs 1,347,280€25,000 |
| Notary, at most | Rs 148,478€2,755 |
| EDB application | Rs 25,000€464 |
| Agency fees, 2.3% | — |
| Buyer’s costs | Rs 1,520,758€28,219 |
| Share of price | 5.6% |
On our listings: 5.6% at the median price
Across the 115 properties for sale open to foreigners that we offer on 21 September 2026, the median asking price is Rs 52.98 million, or €983,000. At that price, the buyer’s costs come to Rs 2,952,490, or €54,800.
What the table leaves out
Agency fees: 2.3% of the price, VAT included, on properties where the buyer pays them (tick them in the simulator). Then the cost of a loan and of currency exchange, and the notary’s disbursements. Westimmo works out each of these items with you before any offer.
A duty paid in foreign currency
A non-citizen buyer pays registration duty in US dollars or another hard currency. The amount in rupees therefore moves with the exchange rate: on the day of the deed, your bank’s rate is the one that counts.
02 Buyer and seller
Who pays what, the buyer or the seller?
The buyer pays the 5% registration duty, the notary and the EDB application. The seller pays the 5% land transfer tax, plus 10% more for a G+2 apartment built on State land. Unless agreed otherwise, deed costs fall on the buyer (Civil Code, art. 1593).
| Item | Who pays | Amount | Legal text |
|---|---|---|---|
| Registration duty | Buyer | 5% of the property value, paid in US dollars or hard currency | Registration Duty Act; EDB FAQ |
| Land transfer tax | Seller | 5% | Land (Duties and Taxes) Act |
| G+2 levy on State land | Seller | 10% on top of the 5%, unless the preliminary agreement was signed before a notary before 19 June 2026 | Land (Duties and Taxes) Act, s. 4(11) |
| Notary fees | Buyer, unless agreed otherwise | At most 2% up to Rs 250,000, 1.5% on the next Rs 500,000, 1% on the next million, 0.5% above | Notaries Act, Schedule, Part I |
| EDB application, IRS, RES or PDS property | Buyer | Rs 25,000, non-refundable | EDB guidelines |
| Registrar-General searches | Whoever requests them | Rs 300 per day | Finance Act 2026, s. 24 |
Register the deed within eight days
The notary registers the deed within eight days; after that, the duty carries a 50% surcharge. Without registration, the sale cannot be relied on against third parties (Registration Duty Act, s. 38).
First purchase: for Mauritians only
Duty reliefs for a first purchase, up to Rs 3 million for land and Rs 6 million for a built property, apply only to Mauritian citizens (Registration Duty Act, s. 27).
The seller pays too
The 5% land transfer tax is due on every sale, including the day you sell. For a G+2 built on State land or the Pas Géométriques, the seller pays 15% in all, unless the preliminary agreement was signed before a notary before 19 June 2026.
03 The notary
How are the notary’s fees calculated?
The Notaries Act sets a scale by bands: 2% on the first Rs 250,000, 1.5% on the next Rs 500,000, 1% on the next million, 0.5% above. It is a ceiling: the notary may charge less, never more. For a property at €500,000, that comes to at most Rs 148,478, or €2,755.
| Price band | Maximum rate | Fees for the band | Cumulative maximum |
|---|---|---|---|
| Up to Rs 250,000 | 2%, minimum Rs 1,000 | Rs 5,000 | Rs 5,000 |
| Rs 250,000 to Rs 750,000 | 1.5% | Rs 7,500 | Rs 12,500 |
| Rs 750,000 to Rs 1,750,000 | 1% | Rs 10,000 | Rs 22,500 |
| Above Rs 1,750,000 | 0.5% | 0.5% of the remainder | Rs 22,500 + 0.5% of the remainder |
A ceiling, not a tariff
With the approval of the Chamber of Notaries, a notary may charge less than the scale (Notaries Act, s. 37). A notary may not charge more.
What comes on top of the fees
Disbursements, the sums the notary advances on your behalf, and VAT if the notary is registered for it. Ask for a written statement, line by line. Westimmo complies with Mauritian law and works with notaries and partners who do too.
The notary checks your funds
Bound by the anti-money-laundering law, the notary checks where the funds come from before the deed. Prepare your supporting documents from the offer stage: it is one of the points Westimmo prepares with you.
04 The 10%
Did the rise to 10% duty on 1 July 2026 take place?
It was planned, and it was repealed: the Finance Act 2025 set it for non-citizens from 1 July 2026, and the Finance Act 2026, published in the Government Gazette on 13 August 2026, removed it. Since then the buyer pays 5% and the seller 5%; for a deed signed between 1 July and 12 August 2026, ask your notary.
What the Finance Act 2026 changed
Act No. 14 of 2026, Government Gazette No. 59 of 13 August 2026: its sections 9 and 16 repeal the four provisions that raised registration duty and land transfer tax to 10% for non-citizens. PDS, IRS, RES, IHS and Smart City stay at 5% and 5%.
The only 10% that remains
It targets the seller, not the buyer: a G+2 apartment located on State land or the Pas Géométriques, sold to a non-citizen, bears 10% on top of the 5% land transfer tax, unless the preliminary agreement was signed before a notary before 19 June 2026.
Why you will still read 10%
The consolidated texts published online do not yet include the August 2026 laws, and many guides were written before they were passed. A rate without a date or a cited text is worthless: this one rests on the Government Gazette of 13 August 2026.
05 Three worked purchases
What do you pay for €300,000, €500,000 or €1M?
Three purchases under a scheme, calculated at the top of the scale and at the Bank of Mauritius rate of 21 September 2026. Costs stay close to 5.6% of the price; what changes is what the price opens: residence from USD 375,000, a loan in Mauritius above USD 750,000.
A property at €300,000
Rs 16,167,360 at today’s rate. Registration duty: Rs 808,368, or €15,000. Notary, at most: Rs 94,587, or €1,755. EDB application: Rs 25,000, or €464. Total: Rs 927,955, i.e. €17,219 or 5.7% of the price. This price stays below the USD 375,000 threshold, about €326,800 at the same rate: the property does not give a residence permit, and the purchase is funded with money from abroad.
A property at €500,000
Rs 26,945,600 at today’s rate. Registration duty: Rs 1,347,280, or €25,000. Notary, at most: Rs 148,478, or €2,755. EDB application: Rs 25,000, or €464. Total: Rs 1,520,758, i.e. €28,219 or 5.6% of the price. Above USD 375,000, the property opens a residence permit, extended to the spouse and dependants. This price is close to the median of the 44 apartments open to foreigners on our listings: €511,800 on 21 September 2026.
A property at €1,000,000
Rs 53,891,200 at today’s rate. Registration duty: Rs 2,694,560, or €50,000. Notary, at most: Rs 283,206, or €5,255. EDB application: Rs 25,000, or €464. Total: Rs 3,002,766, i.e. €55,719 or 5.6% of the price. Above USD 750,000, the first USD 750,000 come from own funds transferred from abroad; the balance, about USD 397,600 here, can be borrowed in Mauritius and is repaid in hard currency.
06 After the purchase
What does a property cost each year, and on resale?
Mauritius levies no national property tax, no wealth tax and no inheritance duty. What remains are service charges, a local rate in the five municipal areas and a campement site tax on coastal campement sites. On resale, the seller pays the 5% land transfer tax, and the capital gain is not taxed.
| Topic | What the text says | Source |
|---|---|---|
| Property tax, wealth tax | No national property tax, no wealth tax | Laws in force, re-read against the two August 2026 laws |
| Local rate | Due only in the five municipal areas; the main residence is exempt. Coastal areas under a district council are not subject to it | Laws in force, re-read against the two August 2026 laws |
| Campement site tax | Rs 2 to Rs 6 per m² per year on designated coastal campement sites, payable by 31 July | Laws in force, re-read against the two August 2026 laws |
| Service charges | Shared according to the relative value of each lot under the co-ownership rules; the law sets no amount | Civil Code, art. 664-13 |
| Resale | The seller pays the 5% land transfer tax; written notice to the EDB’s chief executive 30 days before the sale, with no minimum price | Land (Duties and Taxes) Act; EDB guidelines |
| Capital gains, inheritance, gifts | No tax on property capital gains, no inheritance or gift duty | Finance Act 2026 and Act No. 13 of 2026, read in full |
07 Misconceptions
Which mistakes should you avoid on buying costs?
Nine claims in circulation, each contradicted by an official text.
“Foreigners have paid 10% duty since July 2026”
The rise was repealed by the Finance Act 2026, published on 13 August 2026: registration duty stays at 5% for the buyer.
“Notary costs go to the notary”
Most of it is a tax: the 5% registration duty, which goes to the State. The notary’s capped fees come to 0.6% of the price of a €500,000 property.
“The notary sets fees freely”
The Notaries Act sets a sliding scale, from 2% to 0.5%, which is a ceiling.
“The seller pays nothing”
The seller pays the 5% land transfer tax, plus 10% more for a G+2 built on State land.
“A first purchase is exempt”
First-purchase reliefs are reserved for Mauritian citizens (Registration Duty Act, s. 27).
“You can pay everything in rupees”
A non-citizen pays registration duty in hard currency; for a first sale under a scheme, 85% of the price is paid in rupees and 15% in foreign currency or rupees.
“A property tax falls due every year”
There is no national property tax; the local rate only covers the five municipal areas, and the campement site tax covers campement sites.
“Resale triggers a capital gains tax”
No tax applies to property capital gains; the seller pays the 5% land transfer tax.
“The official texts online are authoritative”
The consolidated versions online still show the 10% duty: they do not include the August 2026 laws.
08 Related guides
Further reading
The full buying process, the detail of the duties, and the properties open to foreigners.
09 Sources & methodology
Reliable, up-to-date information
Every rate comes from an enacted law; every conversion, from a dated official rate.
AGOOfficial legal textsEDBEconomic Development BoardBOMBank of MauritiusWestimmoSurvey of our listings
- Registration Duty Act, First Schedule and ss. 27 and 38 — Attorney General’s Office
- Land (Duties and Taxes) Act, s. 4 and Seventh Schedule — Attorney General’s Office
- Notaries Act, Schedule, Part I, and s. 37 — Attorney General’s Office
- Finance Act 2026 (Act No. 14 of 2026), ss. 9, 16 and 24 — Government Gazette No. 59 of 13 August 2026
- Economic and Financial Measures (Miscellaneous Provisions) Act 2026 (Act No. 13 of 2026) — same Government Gazette
- Mauritian Civil Code, arts. 1593 and 664-13 — Attorney General’s Office
- Economic Development Board — IRS, RES and PDS guidelines of January 2025, FAQ of February 2025
- Immigration Act 2022, s. 8(1) — residence threshold of USD 375,000
- Bank of Mauritius — consolidated indicative rates of 21 September 2026: €1 = Rs 53.8912 and USD 1 = Rs 46.9606, telegraphic-transfer buying rate
- Westimmo — survey of 21 September 2026: 115 properties for sale open to foreigners, asking prices
Laws read on 2 and 17 September 2026; rates and listings recorded on 21 September 2026. This guide does not replace your notary’s statement: ask for it in writing before you sign.
10 Frequently asked questions
Your questions about buying costs
Short answers, backed by figures and texts.
Frequently asked questions about property buying costs in Mauritius
For a property sold under an IRS, RES or PDS scheme, allow 5.6% to 6.1% of the price: 5% registration duty, the notary’s fees at most, and Rs 25,000 for the EDB application. For a property at €500,000, that comes to Rs 1,520,758, or €28,219 at the Bank of Mauritius rate of 21 September 2026. On some properties, 2.3% agency fees come on top, and financing is separate.
The buyer: 5% of the property value, paid in US dollars or another hard currency when the buyer is not a Mauritian citizen. The seller pays the 5% land transfer tax.
No. The rise to 10% planned for 1 July 2026 was repealed by the Finance Act 2026, published on 13 August 2026: the duty stays at 5% for the buyer. Only a 10% levy on the seller remains, for a G+2 apartment located on State land or the Pas Géométriques.
At most 2% on the first Rs 250,000, 1.5% on the next Rs 500,000, 1% on the next million and 0.5% above (Notaries Act). For a property at €500,000, that comes to at most Rs 148,478, or €2,755, excluding disbursements and any VAT.
The scale is a ceiling: with the approval of the Chamber of Notaries, a notary may charge less, never more (Notaries Act, s. 37).
A non-citizen pays registration duty in US dollars or another hard currency. For a first sale under a scheme, the notary pays 85% of the price to the developer in rupees and 15% in foreign currency or rupees. The amount in rupees therefore depends on the exchange rate on the day of payment.
There is no national property tax. A local rate applies in the five municipal areas, with the main residence exempt, and a campement site tax of Rs 2 to Rs 6 per m² per year applies to coastal campement sites.
The 5% land transfer tax, plus 10% more for a G+2 apartment built on State land or the Pas Géométriques, unless the preliminary agreement was signed before a notary before 19 June 2026. No tax applies to the capital gain.
No. Duty reliefs for a first purchase, up to Rs 3 million for land and Rs 6 million for a built property, are reserved for Mauritian citizens (Registration Duty Act, s. 27).
At the Bank of Mauritius rate of 21 September 2026, the property is worth Rs 53,891,200. The buyer’s costs come to at most Rs 3,002,766, i.e. €55,719 or 5.6% of the price. Above USD 750,000, the part beyond that threshold can be borrowed in Mauritius.