A furnished lease falls under the Civil Code, not the 1999 Act
Mauritius Guide
Renting in
Mauritius
Rents, leases, charges and tax: the guide to long-term rental.
What a home costs according to our listings, the law that actually governs your lease, what to put in writing before you sign, and what a landlord must declare, resident or not.
A well-written lease,
a stress-free rental
a stress-free rental
Key points
The essentials at a glance, before you sign a lease.
3-bedroom apartment: Rs 53,500 a month on our listings
No law imposes three months' notice: put it in the lease
Non-resident landlord: 10% withheld if the tenant is a company
01 Rents
What a long-term rental costs
Our medians come from our own published listings; none is calculated on fewer than 8 listings.
See our rentals →| Property | Median rent | Observed range | Listings |
|---|---|---|---|
| Apartment, 3 bedrooms | Rs 53,500 / month | Rs 30,000 to Rs 150,000 | 10 |
| Villa, 3 bedrooms | Rs 83,000 / month | Rs 50,000 to Rs 160,000 | 11 |
| Villa, 4 bedrooms | Rs 110,000 / month | Rs 45,000 to Rs 175,000 | 8 |
| Item | Amount | What the figure covers |
|---|---|---|
| Electricity (CEB) | Rs 750 + deposit of Rs 200 to Rs 1,200 | New single-phase connection and security deposit depending on the tariff; three-phase, Rs 1,500 or Rs 3,000 and a Rs 1,200 deposit |
| Water (CWA) | Rs 500 + Rs 2,200 | New connection: non-refundable processing fee and installation fee; no deposit in the official list |
| Lease registration | 1.25% or 5% | Optional. 1.25% for a fixed-term lease, on the rent and charges over the term of the lease (10 years at most); 5% with no fixed term, on ten times the annual rent |
| Security deposit | Set by the lease | No law caps it: its amount and its return are written into the lease |
Why there is no rent by area
We only publish a median from 8 listings upwards, and no area reaches that yet. Rents town by town are on our rental pages, property by property.
An asking rent is negotiable
These are asking rents, not signed rents: the length of the lease, the furniture and the move-in date are all open to discussion.
Monthly bills
Electricity, water, internet and fuel at official rates are set out in our Living in Mauritius guide.
02 The law
Which law governs your lease
Two regimes coexist, and the one most often cited does not apply to furnished rentals.
| Point | Landlord and Tenant Act 1999 | Mauritian Civil Code |
|---|---|---|
| Leases covered | Homes let unfurnished | All leases outside the 1999 Act, including furnished rentals, which its section 3(2)(a) excludes |
| Term | Not set by the Act | The term of the written lease; otherwise yearly, monthly or daily according to the rent (art. 1758) |
| End of the lease | Recovery of the premises by court order, on grounds set out in the Act (s. 16 to 26) | A written fixed-term lease ends at its term, with no notice (art. 1737) |
| Notice | No set period | "The periods set by local custom": no set period (art. 1736 and 1759) |
| Renewal | Nothing provided | Tenant staying on without objection: a new lease on the same terms (art. 1738 and 1759) |
| Rent | A Fair Rent Tribunal exists; rent may rise by the increase in taxes and charges (s. 9 and 10) | Set by the lease |
| Security deposit | No rule | No rule: the "caution" in art. 1740 means a guarantor |
| Recovery to live in | Possible by court order, for the landlord or their family (s. 24) | Only if the lease provides for it, with notice according to local custom (art. 1761 and 1762) |
Put the notice in writing
No law sets three months. For a furnished lease, only the contract protects you from a "local custom" that everyone reads their own way.
Put the deposit in writing
Amount, return period, possible deductions: without a clause, nothing governs them. Westimmo has all three written into the lease.
Do an inventory of condition
Without an inventory of condition, the tenant is presumed to have received the home in good tenant's repair and must return it that way (art. 1731). With Westimmo, it is done room by room, with dated photos.
03 Before you sign
What your lease must say
The law leaves almost everything to the contract. Here are the nine points Westimmo has written down in black and white in every lease it handles.
- Who is letting. The owner as named on the title deed: it is also the document the CEB and the CWA ask for to open your meters.
- The term. A start date and an end date: a written fixed-term lease ends at its term, with no notice to give.
- Early exit. Each party's notice period, in days or months, since the law does not set one.
- The rent. The amount, the currency, the payment date, and when it can change.
- The deposit. Its amount, its return period and what can be deducted from it.
- The charges. Who pays the building charges, electricity, water and internet, line by line.
- Upkeep. Tenant's repairs fall to the tenant, major repairs to the owner (art. 1720 and 1754): spell out the pool, garden and air conditioning.
- The inventory and condition report. Room by room, with dated photos, signed by both parties on moving in and on moving out.
- Recovery by the owner. If the owner wants to be able to move back in, the lease must provide for it (art. 1761 and 1762).
Registering the lease is not compulsory
An unregistered lease remains valid between owner and tenant; registration makes it enforceable against third parties (Registration Duty Act, s. 38).
But it protects you if the property is sold
A buyer cannot evict a tenant whose lease is notarised or has a certain date (Civil Code, art. 1743). The duty is 1.25% for a fixed-term lease.
Who pays for registration
The law sets the rate and the basis, not who pays: write it into the lease.
04 Charges
Who pays for what, tenant or owner
What the texts set, and what depends on your lease.
| Item | Who pays | What the text says |
|---|---|---|
| Tenant's repairs: windows, locks, tiles, lower walls | Tenant | Except wear and tear or force majeure (art. 1754 and 1755) |
| Major repairs | Owner | Everything that is not a tenant's repair (art. 1720) |
| Cleaning out wells and cesspits | Owner | Unless the lease says otherwise (art. 1756) |
| Electricity | Account holder | The tenant can open the account in their own name with the owner's written authorisation; the CEB advises owners to do so to avoid remaining liable for unpaid bills |
| Water | Account holder | The tenant can subscribe with a rent book and the owner's letter of authorisation |
| Building charges | Set by the lease | No law allocates them |
| Lease registration duty | Set by the lease | The law sets the rate, not who pays |
05 For landlords
Letting your property: what the tax rules say
Resident or not, your rents are taxable income in Mauritius.
Let us manage your rental →Taxable income
Rent is part of gross taxable income (Income Tax Act, s. 10). Rates for the 2026-2027 income year: 0% up to Rs 500,000, 10% on the next Rs 500,000, 20% on the next Rs 11M, 35% above that (Finance Act 2026).
Withholding if the tenant is a company
A corporate tenant withholds 7.5% on rent paid to a resident and 10% to a non-resident, or the treaty rate if it is lower. An individual tenant withholds nothing.
A tax return by 15 October
The electronic return is due no later than 15 October following the income year (Income Tax Act, s. 112).
06 Myths
Nine mistakes you will hear
Each one is contradicted by an official text.
"The 1999 Act protects all tenants"
It excludes rentals whose rent includes furniture or equipment (s. 3(2)(a)): a furnished lease falls under the Civil Code.
"Legal notice is three months"
Neither the 1999 Act nor the Civil Code sets a fixed period; the Code refers to "local custom". Only the lease can set one.
"A lease must be registered"
It is valid without registration; registration makes it enforceable against third parties, such as a buyer.
"Non-residents' rents are taxed at 15%"
The withholding tax is 10%, and only when the tenant is a company.
"The security deposit is capped"
No law governs it: its amount and its return depend on the lease.
"Tax returns are due by 31 March"
The Income Tax Act sets the deadline at 15 October following the income year.
"A renewed lease runs for three years"
No law says so. A tenant who stays on without objection occupies the property on the same terms, for the period set by local custom (Civil Code, art. 1738 and 1759).
"The deposit must be returned within 30 days"
That deadline appears neither in the 1999 Act nor in the Civil Code: only the lease can set a deadline for its return.
"Estate agents are unregulated"
The Real Estate Agent Authority Act 2020 reserves the profession, lettings and property management included, to agents registered with the Real Estate Agent Authority (s. 16(1)). Registration began on 1 August 2026.
07 Related guides
Further reading
Our rentals, and the guides that support your move.
08 Sources & methodology
Reliable, up-to-date information
The rules come from legislation and the authorities, the rents from our own listings.
MRAMauritius Revenue AuthorityAGOOfficial legislationCEB · CWAElectricity and waterWestimmoPublished listings
- Landlord and Tenant Act 1999, s. 2, 3, 6, 9, 10 and 16 to 26 — MauritiusLII
- Mauritian Civil Code, art. 1708 to 1778, lease of things — Attorney General's Office
- Registration Duty Act, First and Second Schedules and s. 38 — Attorney General's Office
- Income Tax Act 1995 consolidated to May 2026, s. 10, 111B, 111C and 112 — Mauritius Revenue Authority
- Finance Act 2026 (Act No. 14 of 2026), income tax rates — Mauritius Revenue Authority
- Tax Deduction at Source Guide, October 2025 — Mauritius Revenue Authority
- Central Electricity Board — Residential Supply, FAQ and Customer Charter
- Central Water Authority — New Supply, domestic
- Economic Development Board — Premium Visa FAQ and permit guidelines
- Real Estate Agent Authority Act 2020, s. 16(1), and Real Estate Agent Authority — opening of registration
- Westimmo — 41 published long-term rental listings, survey of 16 September 2026, medians on at least 8 listings
Texts read on 16 September 2026. This guide does not replace advice from a lawyer, a notary or the MRA: have your lease reviewed before you sign.
09 Frequently asked questions
Your questions about renting in Mauritius
Short answers, backed by the texts.
Frequently asked questions about long-term rental in Mauritius
Across our 41 published long-term rental listings on 16 September 2026, the median asking rent is Rs 53,500 a month for a 3-bedroom apartment (10 listings), Rs 83,000 for a 3-bedroom villa (11 listings) and Rs 110,000 for a 4-bedroom villa (8 listings). These are asking rents, before negotiation.
No law sets a fixed period. A written fixed-term lease ends at its term, with no notice (Civil Code, art. 1737); without a written lease, or after renewal, notice follows "local custom" (art. 1736 and 1759). Have the notice period written into the lease.
No. The Landlord and Tenant Act 1999 excludes premises let at a rent that includes furniture or equipment (s. 3(2)(a)). A furnished rental falls under the Mauritian Civil Code.
It is not a condition of validity between owner and tenant. Registration makes the lease enforceable against third parties (Registration Duty Act, s. 38) and costs 1.25% for a fixed-term lease, 5% with no fixed term.
Neither the 1999 Act nor the Civil Code regulates it. Its amount, its return period and any deductions must be set out in the lease.
Rents are taxable income in Mauritius. If the tenant is a company, it withholds 10% at source on rent paid to a non-resident, or the treaty rate if it is lower. The tax return is due no later than 15 October.
Yes, with the owner's letter of authorisation; the CEB also asks for a copy of the owner's identity card and title deed. For a new connection, the CEB charges Rs 750 and a deposit of Rs 200 to Rs 1,200, the CWA Rs 500 in processing fees and Rs 2,200 for installation.
For the Premium Visa, proof of accommodation is required, and a rental agreement is one of the accepted documents. The official document checklists for the Occupation Permit and the retired person's permit do not mention one.
No law provides for renewal for a fixed period, and certainly not for three years. A written fixed-term lease ends at its term, with no notice (Civil Code, art. 1737). If the tenant stays on without objection from the landlord, a new lease is formed on the same terms, for the period set by local custom (art. 1738 and 1759).
For a furnished let, outside the 1999 Act, the lease decides whether and when the rent changes: have it written in. For a property let unfurnished, the 1999 Act allows the landlord to raise the rent by any increase in the taxes, rates or charges the landlord pays (s. 9) and sets up a Fair Rent Tribunal (s. 10).
Yes. The Real Estate Agent Authority Act 2020 provides that no person may act as a real estate agent without being registered with the Real Estate Agent Authority (s. 16(1)), and the activity covers lettings as well as property management. The first registration phase began on 1 August 2026.