{"id":320460,"date":"2026-04-09T08:10:39","date_gmt":"2026-04-09T07:10:39","guid":{"rendered":"https:\/\/real-estate-mauritius.mu\/stamp-duty-notary-fees-mauritius\/"},"modified":"2026-04-09T08:10:44","modified_gmt":"2026-04-09T07:10:44","slug":"stamp-duty-notary-fees-mauritius","status":"publish","type":"post","link":"https:\/\/real-estate-mauritius.mu\/en\/stamp-duty-notary-fees-mauritius\/","title":{"rendered":"Stamp Duty and Notary Fees in Mauritius: Who Pays?"},"content":{"rendered":"<p>When purchasing property in Mauritius, the issue of stamp duty and notary fees is central for any investor, expatriate, or foreign buyer. The allocation of these fees between buyer and seller depends on the type of property and the acquisition scheme. Here is a precise guide to understanding who pays what, and to anticipate the real cost of your property transaction in Mauritius.<\/p>\n<h2>What fees should you expect when buying property in Mauritius?<\/h2>\n<p>Two main categories of fees apply when acquiring property: stamp duty and notary fees. Additional fees may also apply, depending on the nature of the property or the purchase scheme.<\/p>\n<ul>\n<li>Stamp duty: an amount payable to the Mauritian government upon the transfer of ownership.<\/li>\n<li>Notary fees: remuneration for the notary responsible for authenticating the deed of sale.<\/li>\n<li>Additional fees: administrative fees, bank fees, or association fees in certain programmes.<\/li>\n<\/ul>\n<h2>Who pays the stamp duty in Mauritius?<\/h2>\n<p>The payment of stamp duty is generally the responsibility of the buyer, but the situation varies depending on the type of property:<\/p>\n<ul>\n<li>Purchase in a PDS (Property Development Scheme) programme: the buyer is usually liable for the stamp duty. In some cases, the developer may offer to cover part of these fees as a commercial gesture, but this must be clearly stipulated in the contract.<\/li>\n<li>Purchase of a resale property (secondary market): the buyer also pays the stamp duty. The seller, on the other hand, may be subject to other levies, including capital gains tax if applicable to their case.<\/li>\n<li>Other specific schemes: certain schemes (IRS, RES, Smart City) have similar terms, but it is advisable to check the specific conditions of each programme.<\/li>\n<\/ul>\n<p>It is important to note that the amount of stamp duty can depend on the type of property, its location, and the acquisition scheme. It is therefore recommended to request a personalised estimate from your notary or real estate agency.<\/p>\n<h2>Notary fees: who pays the bill?<\/h2>\n<p>In Mauritius, notary fees are traditionally borne by the buyer. The notary intervenes to secure the transaction, verify the compliance of titles, and draft the authentic deed. The fees are generally calculated according to an official scale, proportional to the purchase price of the property.<\/p>\n<ul>\n<li>Case of a new purchase (PDS, IRS, RES): the buyer pays the notary fees. Some developers may include part of these fees in their offer, but this is not systematic.<\/li>\n<li>Case of a resale: the buyer also pays the notary fees. The seller generally does not have notary fees to pay, except for specific agreements provided in the contract.<\/li>\n<\/ul>\n<p>In all cases, it is advisable to request a detailed quote from the notary before signing any commitment.<\/p>\n<h2>Allocation of fees between buyer and seller: key points to remember<\/h2>\n<p>The allocation of fees in a property transaction in Mauritius follows precise practices:<\/p>\n<ul>\n<li>The buyer pays: stamp duty, notary fees, mortgage registration fees if using credit, association fees in certain programmes.<\/li>\n<li>The seller pays: possibly a capital gains tax or other fiscal levies, depending on their situation and the nature of the transaction.<\/li>\n<\/ul>\n<p>It is rare for the seller to cover the stamp duty or notary fees, except for a specific agreement negotiated between the parties.<\/p>\n<h2>Differences according to the type of property or acquisition scheme<\/h2>\n<p>The acquisition scheme influences the nature and amount of fees:<\/p>\n<ul>\n<li>PDS, IRS, RES, Smart City programmes: stamp duty and notary fees are borne by the buyer. Some programmes may provide for additional syndicate or association fees.<\/li>\n<li>Resale properties: fees remain the responsibility of the buyer, but transfer or mutation fees may be added depending on the legal structure of the property.<\/li>\n<li>Acquisition through a company: additional fees, notably legal or incorporation fees, may apply. It is recommended to consult a professional to evaluate all costs.<\/li>\n<\/ul>\n<p>Each situation may present particularities. A check with a notary or specialised advisor is strongly advised before any commitment.<\/p>\n<h2>Advantages and practical implications for foreign buyers<\/h2>\n<p>For investors and expatriates, the clarity of the Mauritian framework allows for precise anticipation of the cost of an acquisition. The transparency of fees, the legal security offered by the notary&#8217;s intervention, and the stability of the registration regime are assets for securing the investment.<\/p>\n<p>In practice, it is recommended to:<\/p>\n<ul>\n<li>Request a detailed quote from the notary before any signing.<\/li>\n<li>Check if certain fees can be negotiated with the developer or seller.<\/li>\n<li>Consider association or syndicate fees in new programmes.<\/li>\n<\/ul>\n<h2>Limits, precautions, and mistakes to avoid<\/h2>\n<p>Several points of vigilance must be taken into account:<\/p>\n<ul>\n<li>Fees may vary depending on the type of property, acquisition scheme, and location.<\/li>\n<li>Some developers advertise &#8220;all-inclusive&#8221; offers: it is essential to verify precisely what is actually covered.<\/li>\n<li>In the case of acquisition through a company, legal and fiscal fees may be higher.<\/li>\n<li>Do not underestimate additional fees (syndicate, association, bank).<\/li>\n<li>The tax applicable to the seller (notably capital gains tax) can impact price negotiation.<\/li>\n<\/ul>\n<p>It is essential to surround yourself with recognised professionals to avoid any unpleasant surprises and ensure the compliance of the operation.<\/p>\n<h2>Mauritian specificities and link with property investment<\/h2>\n<p>The Mauritian system is distinguished by its clarity and the security offered to foreign buyers. Stamp duty and notary fees are clearly regulated, facilitating financial projection. The most sought-after areas (Grand Baie, Tamarin, Rivi\u00e8re Noire) apply the same principles, but property prices and thus associated fees can vary significantly.<\/p>\n<p>To delve deeper into property taxation in Mauritius, consult our dedicated guide on <a href=\"https:\/\/real-estate-mauritius.mu\/acheter-investir-ile-maurice\/\">buying and investing in Mauritius<\/a> and our article on the <a href=\"https:\/\/real-estate-mauritius.mu\/taxe-edb-immobilier-maurice\/\">EDB tax<\/a>.<\/p>\n<h2>Conclusion<\/h2>\n<p>In Mauritius, when purchasing property, the buyer covers the stamp duty and notary fees, unless otherwise agreed. The allocation of fees is stable and transparent, but it is advisable to check the terms according to the type of property and acquisition scheme. Surrounding yourself with professionals and requesting precise quotes remains the best guarantee to secure your property investment in Mauritius.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In Mauritius, the buyer generally pays the stamp duty and notary fees when purchasing property. The allocation may vary depending on the type of property and acquisition scheme. This guide details who pays what, the differences between new programmes and resales, and key points to know before investing.<\/p>\n","protected":false},"author":1,"featured_media":320461,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"stamp duty and notary fees in Mauritius","_yoast_wpseo_title":"Stamp Duty and Notary Fees in Mauritius: Who Pays?","_yoast_wpseo_metadesc":"Who pays the stamp duty and notary fees in Mauritius? A precise guide for buyers, investors, and expatriates on the allocation of fees in property transactions.","footnotes":""},"categories":[1505,1504],"tags":[],"class_list":["post-320460","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-our-advice","category-real-estate-and-investment"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.9 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Stamp Duty and Notary Fees in Mauritius: Who Pays?<\/title>\n<meta name=\"description\" content=\"Who pays the stamp duty and notary fees in Mauritius? 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