{"id":320588,"date":"2026-04-10T00:10:41","date_gmt":"2026-04-09T23:10:41","guid":{"rendered":"https:\/\/real-estate-mauritius.mu\/real-estate-purchase-costs-mauritius\/"},"modified":"2026-09-21T14:40:07","modified_gmt":"2026-09-21T10:40:07","slug":"real-estate-purchase-costs-mauritius","status":"publish","type":"post","link":"https:\/\/real-estate-mauritius.mu\/en\/real-estate-purchase-costs-mauritius\/","title":{"rendered":"Property Buying Costs in Mauritius: the Real Cost in 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"320588\" class=\"elementor elementor-320588 elementor-320584 elementor-bc-flex-widget\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-wg320588s elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"wg320588s\" data-element_type=\"section\" 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.wguide-table--sim{min-width:0}.wguide--couts .wguide-table--sim th{width:58%!important}.wguide--couts .wguide-table--sim td span{display:block;font-weight:700;color:var(--wg-ink)}.wguide--couts .wguide-table--sim td{text-align:right;white-space:nowrap;font-variant-numeric:tabular-nums}.wguide--couts .wguide-table--sim th,.wguide--couts .wguide-table--sim td{padding:calc(9*var(--u)) calc(18*var(--u))}.wguide--couts .wguide-table--sim tr.wguide-sim__total th,.wguide--couts .wguide-table--sim tr.wguide-sim__total td{background:var(--wg-mint);color:var(--wg-ink);font-weight:800}@media (max-width:980px){.wguide--couts .wguide-sim{grid-template-columns:minmax(0,1fr);gap:18px;padding:18px}.wguide--couts .wguide-table--sim th,.wguide--couts .wguide-table--sim td{padding:10px 12px}}@media (min-width:981px){.wguide--couts .wguide-section-head--deux{grid-template-columns:minmax(0,1fr) minmax(0,calc(520*var(--u)))}}<\/style>\n<section class=\"wguide-hero\" id=\"hero\"><div class=\"wguide-hero__media\"><img fetchpriority=\"high\" class=\"wguide-bg skip-lazy\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg1024.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg768.webp 768w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg1024.webp 1024w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg1280.webp 1280w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg1600.webp 1600w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg1920.webp 1920w\" sizes=\"100vw\" width=\"1920\" height=\"1080\" alt=\"Villa Alo\u00e8s with pool and garden at Cap Tamarin, Mauritius\" decoding=\"async\" loading=\"eager\" fetchpriority=\"high\" data-no-lazy=\"1\"><\/div><div class=\"wguide-hero__veil\"><\/div><div class=\"wguide-container wguide-hero__inner\"><div class=\"wguide-hero__copy\"><nav class=\"wguide-breadcrumb\" aria-label=\"Breadcrumb\"><a href=\"\/en\/\">Home<\/a><span>\u203a<\/span><span>Mauritius Guide<\/span><span>\u203a<\/span><span aria-current=\"page\">Buying costs<\/span><\/nav><p class=\"wguide-eyebrow\">Mauritius Guide<\/p><h1>Buying costs<br>in Mauritius<\/h1><p class=\"wguide-hero__lead\">Registration duty, notary, EDB application: what a purchase really costs, in rupees and in euros.<\/p><p class=\"wguide-hero__text\">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.<\/p><p class=\"wguide-hero__meta\"><span>Guide updated on 21 September 2026<\/span><span>11 min read<\/span><span class=\"wguide-hero__author\">By <strong>Franck Penarrubia<\/strong>, director of the Westimmo agency<\/span><span class=\"wguide-hero__contact\"><a href=\"tel:+23054834666\">+230 5483 4666<\/a> \u00b7 Royal Road, Tamarin<\/span><\/p><div class=\"wguide-actions\"><a class=\"wguide-btn wguide-btn--primary\" href=\"#formulaire\">Get support <span aria-hidden=\"true\">\u2192<\/span><\/a><a class=\"wguide-btn wguide-btn--ghost\" href=\"#simulateur\">Simulate my costs<\/a><\/div><\/div><div class=\"wguide-hero__quote\">The real cost,<br>worked out before you sign<\/div><\/div><\/section>\n<section class=\"wguide-quickfacts\" aria-labelledby=\"quickfacts-title\"><div class=\"wguide-container wguide-quickfacts__grid\"><div class=\"wguide-quickfacts__intro\"><h2 id=\"quickfacts-title\">Key points<\/h2><p>The four figures to know before any offer.<\/p><\/div><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><rect x=\"3.5\" y=\"5\" width=\"17\" height=\"15\" rx=\"2\"\/><path d=\"M3.5 10h17M8 3v4M16 3v4\"\/><\/svg><\/span><p>Registration duty: 5% paid by the buyer, in foreign currency<\/p><\/article><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"9\" cy=\"8\" r=\"3\"\/><circle cx=\"17\" cy=\"9\" r=\"2.4\"\/><path d=\"M3 20a6 6 0 0112 0M14.5 20a4.5 4.5 0 016.5-4\"\/><\/svg><\/span><p>Notary: 2% down to 0.5% by bands, a scale that is a ceiling<\/p><\/article><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h8l4 4v14H6z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><\/span><p>EDB application for an IRS, RES or PDS property: Rs&nbsp;25,000<\/p><\/article><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 4h12l3 5-9 11L3 9z\"\/><path d=\"M3 9h18\"\/><\/svg><\/span><p>The rise to 10% was repealed on 13 August 2026<\/p><\/article><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"frais\" aria-labelledby=\"frais-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>01<\/span> The total<\/p><h2 id=\"frais-titre\">How much does a purchase cost on top of the price?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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\u2019s fees, capped by a sliding scale, and Rs&nbsp;25,000 for the EDB application. The higher the price, the lower the share of costs.<\/p><a class=\"wguide-text-link\" href=\"\/en\/buy-property-mauritius\/properties-for-foreigners-mauritius\/\">See properties open to foreigners \u2192<\/a><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Buyer\u2019s costs by property price\" tabindex=\"0\"><table class=\"wguide-table wguide-table--chiffres\"><caption>Maximum amounts: 5% registration duty (Registration Duty Act), notary\u2019s fees at the top of the scale (Notaries Act), EDB application for an IRS, RES or PDS property. Conversion: \u20ac1 = Rs&nbsp;53.89, Bank of Mauritius indicative telegraphic-transfer buying rate of 21 September 2026.<\/caption><thead><tr><th>Property price<\/th><th>Registration duty, 5%<\/th><th>Notary, at most<\/th><th>EDB application<\/th><th>Buyer\u2019s costs<\/th><th>Share of price<\/th><\/tr><\/thead><tbody><tr><td>Rs&nbsp;6 million<small>\u20ac111,335<\/small><\/td><td>Rs&nbsp;300,000<\/td><td>Rs&nbsp;43,750<\/td><td>Rs&nbsp;25,000<\/td><td><strong>Rs&nbsp;368,750<\/strong><small>\u20ac6,842<\/small><\/td><td>6.1%<\/td><\/tr><tr><td>Rs&nbsp;12 million<small>\u20ac222,671<\/small><\/td><td>Rs&nbsp;600,000<\/td><td>Rs&nbsp;73,750<\/td><td>Rs&nbsp;25,000<\/td><td><strong>Rs&nbsp;698,750<\/strong><small>\u20ac12,966<\/small><\/td><td>5.8%<\/td><\/tr><tr><td>Rs&nbsp;30 million<small>\u20ac556,677<\/small><\/td><td>Rs&nbsp;1,500,000<\/td><td>Rs&nbsp;163,750<\/td><td>Rs&nbsp;25,000<\/td><td><strong>Rs&nbsp;1,688,750<\/strong><small>\u20ac31,336<\/small><\/td><td>5.6%<\/td><\/tr><tr><td>Rs&nbsp;60 million<small>\u20ac1,113,354<\/small><\/td><td>Rs&nbsp;3,000,000<\/td><td>Rs&nbsp;313,750<\/td><td>Rs&nbsp;25,000<\/td><td><strong>Rs&nbsp;3,338,750<\/strong><small>\u20ac61,954<\/small><\/td><td>5.6%<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-sim\" id=\"simulateur\" data-taux-eur=\"53.8912\" data-edb=\"25000\" data-agence=\"0.023\"><div class=\"wguide-sim__saisie\"><p class=\"wguide-sim__titre\">Simulate your costs<\/p><label class=\"wguide-sim__label\" for=\"wguide-sim-prix\">Property price<\/label><div class=\"wguide-sim__prix\"><input id=\"wguide-sim-prix\" type=\"number\" inputmode=\"numeric\" min=\"0\" step=\"1000\" value=\"500000\"><select id=\"wguide-sim-devise\" aria-label=\"Price currency\"><option value=\"EUR\" selected>\u20ac<\/option><option value=\"MUR\">Rs<\/option><\/select><\/div><label class=\"wguide-sim__case\"><input id=\"wguide-sim-edb\" type=\"checkbox\" checked> <span>IRS, RES or PDS property: EDB application of Rs&nbsp;25,000<\/span><\/label><label class=\"wguide-sim__case\"><input id=\"wguide-sim-agence\" type=\"checkbox\"> <span>Agency fees paid by the buyer: 2.3% of the price (2% + VAT), depending on the property<\/span><\/label><p class=\"wguide-sim__note\">Converted at the Bank of Mauritius rate of 21 September 2026: \u20ac1 = Rs&nbsp;53.89. Notary at the top of the scale; tick agency fees when they apply; disbursements and financing not included.<\/p><\/div><div class=\"wguide-tablewrap wguide-sim__resultat\" role=\"region\" aria-live=\"polite\" aria-label=\"Simulation result\" tabindex=\"0\"><table class=\"wguide-table wguide-table--sim\"><tbody><tr><th>Property price<\/th><td><span data-sim=\"prix-mur\">Rs&nbsp;26,945,600<\/span><small data-sim=\"prix-eur\">\u20ac500,000<\/small><\/td><\/tr><tr><th>Registration duty, 5%<\/th><td><span data-sim=\"droit-mur\">Rs&nbsp;1,347,280<\/span><small data-sim=\"droit-eur\">\u20ac25,000<\/small><\/td><\/tr><tr><th>Notary, at most<\/th><td><span data-sim=\"notaire-mur\">Rs&nbsp;148,478<\/span><small data-sim=\"notaire-eur\">\u20ac2,755<\/small><\/td><\/tr><tr><th>EDB application<\/th><td><span data-sim=\"edb-mur\">Rs&nbsp;25,000<\/span><small data-sim=\"edb-eur\">\u20ac464<\/small><\/td><\/tr><tr><th>Agency fees, 2.3%<\/th><td><span data-sim=\"agence-mur\">\u2014<\/span><small data-sim=\"agence-eur\"><\/small><\/td><\/tr><tr class=\"wguide-sim__total\"><th>Buyer\u2019s costs<\/th><td><span data-sim=\"total-mur\">Rs&nbsp;1,520,758<\/span><small data-sim=\"total-eur\">\u20ac28,219<\/small><\/td><\/tr><tr><th>Share of price<\/th><td><span data-sim=\"part\">5.6%<\/span><\/td><\/tr><\/tbody><\/table><\/div><\/div><script>(function(){var b=document.getElementById('simulateur');if(!b)return;var T=parseFloat(b.getAttribute('data-taux-eur')),E=parseFloat(b.getAttribute('data-edb')),A=parseFloat(b.getAttribute('data-agence'));var L=(document.documentElement.lang||'fr').slice(0,2).toLowerCase();var S=L==='en'?',':(L==='de'?'.':'\\u00a0');function g(n){return String(Math.round(n)).replace(\/\\B(?=(\\d{3})+(?!\\d))\/g,S);}function rs(n){return 'Rs\\u00a0'+g(n);}function eu(n){return L==='en'?'\\u20ac'+g(n):g(n)+'\\u00a0\\u20ac';}function pc(x){var s=(Math.round(x*10)\/10).toFixed(1);return L==='en'?s+'%':s.replace('.',',')+'\\u00a0%';}function nt(p){var t=0,r=p,K=[[250000,.02],[500000,.015],[1000000,.01],[Infinity,.005]];for(var i=0;K.length>i;i++){if(!(r>0))break;var q=Math.min(r,K[i][0]);t+=q*K[i][1];r-=q;}return Math.max(t,1000);}var P=document.getElementById('wguide-sim-prix'),D=document.getElementById('wguide-sim-devise'),C=document.getElementById('wguide-sim-edb'),G=document.getElementById('wguide-sim-agence');function w(k,v){var c=b.querySelector('[data-sim=\"'+k+'\"]');if(c)c.textContent=v;}function calc(){var v=parseFloat(P.value);if(!(v>0))return;var m=D.value==='EUR'?v*T:v,d=.05*m,n=nt(m),e=C.checked?E:0,a=G.checked?A*m:0,t=d+n+e+a;w('prix-mur',rs(m));w('prix-eur',eu(m\/T));w('droit-mur',rs(d));w('droit-eur',eu(d\/T));w('notaire-mur',rs(n));w('notaire-eur',eu(n\/T));w('edb-mur',e?rs(e):'\\u2014');w('edb-eur',e?eu(e\/T):'');w('agence-mur',a?rs(a):'\\u2014');w('agence-eur',a?eu(a\/T):'');w('total-mur',rs(t));w('total-eur',eu(t\/T));w('part',pc(100*t\/m));}P.addEventListener('input',calc);C.addEventListener('change',calc);G.addEventListener('change',calc);D.addEventListener('change',function(){var v=parseFloat(P.value);if(v>0){P.value=Math.round(D.value==='EUR'?v\/T:v*T);}calc();});})();<\/script><div class=\"wguide-notes wguide-notes--gold\"><article><h3>On our listings: 5.6% at the median price<\/h3><p>Across the 115 properties for sale open to foreigners that we offer on 21 September 2026, the median asking price is Rs&nbsp;52.98 million, or \u20ac983,000. At that price, the buyer\u2019s costs come to Rs&nbsp;2,952,490, or \u20ac54,800.<\/p><\/article><article><h3>What the table leaves out<\/h3><p>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\u2019s disbursements. Westimmo works out each of these items with you before any offer.<\/p><\/article><article><h3>A duty paid in foreign currency<\/h3><p>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\u2019s rate is the one that counts.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"qui-paie\" aria-labelledby=\"qui-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>02<\/span> Buyer and seller<\/p><h2 id=\"qui-titre\">Who pays what, the buyer or the seller?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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).<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Costs of a purchase by a non-citizen\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Registration Duty Act, Land (Duties and Taxes) Act, Notaries Act, Finance Act 2026 and EDB guidelines, read on 2 and 17 September 2026.<\/caption><thead><tr><th>Item<\/th><th>Who pays<\/th><th>Amount<\/th><th>Legal text<\/th><\/tr><\/thead><tbody><tr><td>Registration duty<\/td><td>Buyer<\/td><td>5% of the property value, paid in US dollars or hard currency<\/td><td>Registration Duty Act; EDB FAQ<\/td><\/tr><tr><td>Land transfer tax<\/td><td>Seller<\/td><td>5%<\/td><td>Land (Duties and Taxes) Act<\/td><\/tr><tr><td>G+2 levy on State land<\/td><td>Seller<\/td><td>10% on top of the 5%, unless the preliminary agreement was signed before a notary before 19 June 2026<\/td><td>Land (Duties and Taxes) Act, s.&nbsp;4(11)<\/td><\/tr><tr><td>Notary fees<\/td><td>Buyer, unless agreed otherwise<\/td><td>At most 2% up to Rs&nbsp;250,000, 1.5% on the next Rs&nbsp;500,000, 1% on the next million, 0.5% above<\/td><td>Notaries Act, Schedule, Part I<\/td><\/tr><tr><td>EDB application, IRS, RES or PDS property<\/td><td>Buyer<\/td><td>Rs&nbsp;25,000, non-refundable<\/td><td>EDB guidelines<\/td><\/tr><tr><td>Registrar-General searches<\/td><td>Whoever requests them<\/td><td>Rs&nbsp;300 per day<\/td><td>Finance Act 2026, s.&nbsp;24<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>Register the deed within eight days<\/h3><p>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.&nbsp;38).<\/p><\/article><article><h3>First purchase: for Mauritians only<\/h3><p>Duty reliefs for a first purchase, up to Rs&nbsp;3 million for land and Rs&nbsp;6 million for a built property, apply only to Mauritian citizens (Registration Duty Act, s.&nbsp;27).<\/p><\/article><article><h3>The seller pays too<\/h3><p>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 G\u00e9om\u00e9triques, the seller pays 15% in all, unless the preliminary agreement was signed before a notary before 19 June 2026.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"notaire\" aria-labelledby=\"notaire-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>03<\/span> The notary<\/p><h2 id=\"notaire-titre\">How are the notary\u2019s fees calculated?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>The Notaries Act sets a scale by bands: 2% on the first Rs&nbsp;250,000, 1.5% on the next Rs&nbsp;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 \u20ac500,000, that comes to at most Rs&nbsp;148,478, or \u20ac2,755.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Scale of notary fees\" tabindex=\"0\"><table class=\"wguide-table wguide-table--chiffres\"><caption>Notaries Act, Schedule to section 37, Part I: deeds subject to a proportional duty. Text read on 17 September 2026.<\/caption><thead><tr><th>Price band<\/th><th>Maximum rate<\/th><th>Fees for the band<\/th><th>Cumulative maximum<\/th><\/tr><\/thead><tbody><tr><td>Up to Rs&nbsp;250,000<\/td><td>2%, minimum Rs&nbsp;1,000<\/td><td>Rs&nbsp;5,000<\/td><td>Rs&nbsp;5,000<\/td><\/tr><tr><td>Rs&nbsp;250,000 to Rs&nbsp;750,000<\/td><td>1.5%<\/td><td>Rs&nbsp;7,500<\/td><td>Rs&nbsp;12,500<\/td><\/tr><tr><td>Rs&nbsp;750,000 to Rs&nbsp;1,750,000<\/td><td>1%<\/td><td>Rs&nbsp;10,000<\/td><td>Rs&nbsp;22,500<\/td><\/tr><tr><td>Above Rs&nbsp;1,750,000<\/td><td>0.5%<\/td><td>0.5% of the remainder<\/td><td>Rs&nbsp;22,500 + 0.5% of the remainder<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>A ceiling, not a tariff<\/h3><p>With the approval of the Chamber of Notaries, a notary may charge less than the scale (Notaries Act, s.&nbsp;37). A notary may not charge more.<\/p><\/article><article><h3>What comes on top of the fees<\/h3><p>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.<\/p><\/article><article><h3>The notary checks your funds<\/h3><p>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.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"dix-pour-cent\" aria-labelledby=\"dix-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>04<\/span> The 10%<\/p><h2 id=\"dix-titre\">Did the rise to 10% duty on 1 July 2026 take place?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><\/div><\/header><div class=\"wguide-notes\"><article><h3>What the Finance Act 2026 changed<\/h3><p>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%.<\/p><\/article><article><h3>The only 10% that remains<\/h3><p>It targets the seller, not the buyer: a G+2 apartment located on State land or the Pas G\u00e9om\u00e9triques, 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.<\/p><\/article><article><h3>Why you will still read 10%<\/h3><p>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.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"cas\" aria-labelledby=\"cas-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>05<\/span> Three worked purchases<\/p><h2 id=\"cas-titre\">What do you pay for \u20ac300,000, \u20ac500,000 or \u20ac1M?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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&nbsp;375,000, a loan in Mauritius above USD&nbsp;750,000.<\/p><\/div><\/header><div class=\"wguide-notes wguide-notes--gold\"><article><h3>A property at \u20ac300,000<\/h3><p>Rs&nbsp;16,167,360 at today\u2019s rate. Registration duty: Rs&nbsp;808,368, or \u20ac15,000. Notary, at most: Rs&nbsp;94,587, or \u20ac1,755. EDB application: Rs&nbsp;25,000, or \u20ac464. Total: <strong>Rs&nbsp;927,955, i.e. \u20ac17,219 or 5.7% of the price<\/strong>. This price stays below the USD&nbsp;375,000 threshold, about \u20ac326,800 at the same rate: the property does not give a residence permit, and the purchase is funded with money from abroad.<\/p><\/article><article><h3>A property at \u20ac500,000<\/h3><p>Rs&nbsp;26,945,600 at today\u2019s rate. Registration duty: Rs&nbsp;1,347,280, or \u20ac25,000. Notary, at most: Rs&nbsp;148,478, or \u20ac2,755. EDB application: Rs&nbsp;25,000, or \u20ac464. Total: <strong>Rs&nbsp;1,520,758, i.e. \u20ac28,219 or 5.6% of the price<\/strong>. Above USD&nbsp;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: \u20ac511,800 on 21 September 2026.<\/p><\/article><article><h3>A property at \u20ac1,000,000<\/h3><p>Rs&nbsp;53,891,200 at today\u2019s rate. Registration duty: Rs&nbsp;2,694,560, or \u20ac50,000. Notary, at most: Rs&nbsp;283,206, or \u20ac5,255. EDB application: Rs&nbsp;25,000, or \u20ac464. Total: <strong>Rs&nbsp;3,002,766, i.e. \u20ac55,719 or 5.6% of the price<\/strong>. Above USD&nbsp;750,000, the first USD&nbsp;750,000 come from own funds transferred from abroad; the balance, about USD&nbsp;397,600 here, can be borrowed in Mauritius and is repaid in hard currency.<\/p><\/article><\/div><aside class=\"wguide-accomp\" aria-labelledby=\"accomp-titre\"><div class=\"wguide-accomp__intro\"><p class=\"wguide-kicker wguide-kicker--light\"><span>05<\/span> Our support<\/p><h3 id=\"accomp-titre\">Buy with Westimmo<\/h3><p>For eight years we have helped more than 1,500 people settle in Mauritius. We work out the full cost of your purchase with you before any offer, and take you to the notary without surprises.<\/p><div class=\"wguide-accomp__actions\"><a class=\"wguide-btn wguide-btn--gold-inline\" href=\"#formulaire\">Get support <span aria-hidden=\"true\">\u2192<\/span><\/a><a class=\"wguide-btn wguide-btn--ghost\" href=\"https:\/\/wa.me\/23057406021\" target=\"_blank\" rel=\"noopener\">Message us on WhatsApp<\/a><\/div><\/div><ul class=\"wguide-accomp__list\"><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"8\"\/><circle cx=\"12\" cy=\"12\" r=\"4\"\/><circle cx=\"12\" cy=\"12\" r=\".8\"\/><\/svg><\/span><strong>A complete costing<\/strong><p>Registration duty, notary, EDB application, exchange: every item worked out before you commit.<\/p><\/li><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M3 11l9-7 9 7v9a1 1 0 01-1 1h-5v-6H9v6H4a1 1 0 01-1-1z\"\/><\/svg><\/span><strong>The right buying route<\/strong><p>PDS, RES, Smart City or G+2: the scheme that fits your budget and your residence plans.<\/p><\/li><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h8l4 4v14H6z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><\/span><strong>A complete EDB application<\/strong><p>Promise of sale, documents, bank letter: we prepare the file to avoid back-and-forth.<\/p><\/li><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M12 20s-7-4.4-7-10a4 4 0 017-2.6A4 4 0 0119 10c0 5.6-7 10-7 10z\"\/><\/svg><\/span><strong>Partners who comply<\/strong><p>Notaries, banks, lawyers: people who comply with Mauritian law, as Westimmo does.<\/p><\/li><\/ul><\/aside><\/div><\/section>\n<section class=\"wguide-section\" id=\"detenir\" aria-labelledby=\"detenir-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>06<\/span> After the purchase<\/p><h2 id=\"detenir-titre\">What does a property cost each year, and on resale?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Ownership and resale\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Mauritian Civil Code, Land (Duties and Taxes) Act, EDB guidelines and 2026 finance laws, read on 2 and 17 September 2026.<\/caption><thead><tr><th>Topic<\/th><th>What the text says<\/th><th>Source<\/th><\/tr><\/thead><tbody><tr><td>Property tax, wealth tax<\/td><td>No national property tax, no wealth tax<\/td><td>Laws in force, re-read against the two August 2026 laws<\/td><\/tr><tr><td>Local rate<\/td><td>Due only in the five municipal areas; the main residence is exempt. Coastal areas under a district council are not subject to it<\/td><td>Laws in force, re-read against the two August 2026 laws<\/td><\/tr><tr><td>Campement site tax<\/td><td>Rs&nbsp;2 to Rs&nbsp;6 per m\u00b2 per year on designated coastal campement sites, payable by 31 July<\/td><td>Laws in force, re-read against the two August 2026 laws<\/td><\/tr><tr><td>Service charges<\/td><td>Shared according to the relative value of each lot under the co-ownership rules; the law sets no amount<\/td><td>Civil Code, art. 664-13<\/td><\/tr><tr><td>Resale<\/td><td>The seller pays the 5% land transfer tax; written notice to the EDB\u2019s chief executive 30 days before the sale, with no minimum price<\/td><td>Land (Duties and Taxes) Act; EDB guidelines<\/td><\/tr><tr><td>Capital gains, inheritance, gifts<\/td><td>No tax on property capital gains, no inheritance or gift duty<\/td><td>Finance Act 2026 and Act No. 13 of 2026, read in full<\/td><\/tr><\/tbody><\/table><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"idees-recues\" aria-labelledby=\"idees-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>07<\/span> Misconceptions<\/p><h2 id=\"idees-titre\">Which mistakes should you avoid on buying costs?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Nine claims in circulation, each contradicted by an official text.<\/p><\/div><\/header><div class=\"wguide-notes\"><article><h3>\u201cForeigners have paid 10% duty since July 2026\u201d<\/h3><p>The rise was repealed by the Finance Act 2026, published on 13 August 2026: registration duty stays at 5% for the buyer.<\/p><\/article><article><h3>\u201cNotary costs go to the notary\u201d<\/h3><p>Most of it is a tax: the 5% registration duty, which goes to the State. The notary\u2019s capped fees come to 0.6% of the price of a \u20ac500,000 property.<\/p><\/article><article><h3>\u201cThe notary sets fees freely\u201d<\/h3><p>The Notaries Act sets a sliding scale, from 2% to 0.5%, which is a ceiling.<\/p><\/article><article><h3>\u201cThe seller pays nothing\u201d<\/h3><p>The seller pays the 5% land transfer tax, plus 10% more for a G+2 built on State land.<\/p><\/article><article><h3>\u201cA first purchase is exempt\u201d<\/h3><p>First-purchase reliefs are reserved for Mauritian citizens (Registration Duty Act, s.&nbsp;27).<\/p><\/article><article><h3>\u201cYou can pay everything in rupees\u201d<\/h3><p>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.<\/p><\/article><article><h3>\u201cA property tax falls due every year\u201d<\/h3><p>There is no national property tax; the local rate only covers the five municipal areas, and the campement site tax covers campement sites.<\/p><\/article><article><h3>\u201cResale triggers a capital gains tax\u201d<\/h3><p>No tax applies to property capital gains; the seller pays the 5% land transfer tax.<\/p><\/article><article><h3>\u201cThe official texts online are authoritative\u201d<\/h3><p>The consolidated versions online still show the 10% duty: they do not include the August 2026 laws.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"guides-associes\" aria-labelledby=\"liens-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>08<\/span> Related guides<\/p><h2 id=\"liens-titre\">Further reading<\/h2><\/div><div class=\"wguide-section-head__side\"><p>The full buying process, the detail of the duties, and the properties open to foreigners.<\/p><\/div><\/header><div class=\"wguide-related-grid\"><a class=\"wguide-related-card\" href=\"\/en\/buying-property-mauritius-steps\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"720\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Buying as a foreigner<\/strong><small>Buying routes, steps and residence<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"\/en\/stamp-duty-notary-fees-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/westimmo-blog-droits-enregistrement-frais-notaire-maurice-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/westimmo-blog-droits-enregistrement-frais-notaire-maurice-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/westimmo-blog-droits-enregistrement-frais-notaire-maurice-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/westimmo-blog-droits-enregistrement-frais-notaire-maurice-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/westimmo-blog-droits-enregistrement-frais-notaire-maurice-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"670\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Registration duty and notary<\/strong><small>The detail: who pays what<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"\/en\/buy-property-mauritius\/properties-for-foreigners-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"675\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Properties open to foreigners<\/strong><small>Villas and apartments open to non-citizens<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sources\" id=\"sources\"><div class=\"wguide-container wguide-sources\"><div><p class=\"wguide-kicker\"><span>09<\/span> Sources &amp; methodology<\/p><h2>Reliable, up-to-date information<\/h2><p>Every rate comes from an enacted law; every conversion, from a dated official rate.<\/p><\/div><div class=\"wguide-source-logos\" aria-label=\"Sources consulted\"><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M3 9l9-5 9 5M5 9v9M9.5 9v9M14.5 9v9M19 9v9M3 20h18\"\/><\/svg><span>AGO<small>Official legal texts<\/small><\/span><\/span><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M3 12h18M12 3a14 14 0 010 18M12 3a14 14 0 000 18\"\/><\/svg><span>EDB<small>Economic Development Board<\/small><\/span><\/span><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M3 11l9-7 9 7v9a1 1 0 01-1 1H4a1 1 0 01-1-1z\"\/><\/svg><span>BOM<small>Bank of Mauritius<\/small><\/span><\/span><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h8l4 4v14H6z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><span>Westimmo<small>Survey of our listings<\/small><\/span><\/span><\/div><\/div><div class=\"wguide-container\"><div class=\"wguide-method\"><ul><li>Registration Duty Act, First Schedule and ss. 27 and 38 \u2014 Attorney General\u2019s Office<\/li><li>Land (Duties and Taxes) Act, s.&nbsp;4 and Seventh Schedule \u2014 Attorney General\u2019s Office<\/li><li>Notaries Act, Schedule, Part I, and s.&nbsp;37 \u2014 Attorney General\u2019s Office<\/li><li>Finance Act 2026 (Act No. 14 of 2026), ss. 9, 16 and 24 \u2014 Government Gazette No. 59 of 13 August 2026<\/li><li>Economic and Financial Measures (Miscellaneous Provisions) Act 2026 (Act No. 13 of 2026) \u2014 same Government Gazette<\/li><li>Mauritian Civil Code, arts. 1593 and 664-13 \u2014 Attorney General\u2019s Office<\/li><li>Economic Development Board \u2014 IRS, RES and PDS guidelines of January 2025, FAQ of February 2025<\/li><li>Immigration Act 2022, s.&nbsp;8(1) \u2014 residence threshold of USD&nbsp;375,000<\/li><li>Bank of Mauritius \u2014 consolidated indicative rates of 21 September 2026: \u20ac1 = Rs&nbsp;53.8912 and USD&nbsp;1 = Rs&nbsp;46.9606, telegraphic-transfer buying rate<\/li><li>Westimmo \u2014 survey of 21 September 2026: 115 properties for sale open to foreigners, asking prices<\/li><\/ul><p>Laws read on 2 and 17 September 2026; rates and listings recorded on 21 September 2026. This guide does not replace your notary\u2019s statement: ask for it in writing before you sign.<\/p><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"faq\" aria-labelledby=\"faq-section-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>10<\/span> Frequently asked questions<\/p><h2 id=\"faq-section-titre\">Your questions about buying costs<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Short answers, backed by figures and texts.<\/p><button class=\"wguide-text-link wguide-faq-openall\" type=\"button\" aria-expanded=\"false\">Open all +<\/button><\/div><\/header><div class=\"wguide-faq\"><section class=\"westimmo-faq\" data-faq-schema=\"true\" aria-labelledby=\"faq-titre-320588\"><div class=\"westimmo-faq__inner\"><div class=\"westimmo-faq__content\"><header class=\"westimmo-faq__header\"><h2 class=\"westimmo-faq__title\" id=\"faq-titre-320588\">Frequently asked questions about property buying costs in Mauritius<\/h2><span class=\"westimmo-faq__accent\" aria-hidden=\"true\"><\/span><\/header><div class=\"westimmo-faq__list\"><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-320588-1\" id=\"faq-q-320588-1\"><span>How much are the costs of buying a property in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-320588-1\" role=\"region\" aria-labelledby=\"faq-q-320588-1\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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\u2019s fees at most, and Rs&nbsp;25,000 for the EDB application. For a property at \u20ac500,000, that comes to Rs&nbsp;1,520,758, or \u20ac28,219 at the Bank of Mauritius rate of 21 September 2026. On some properties, 2.3% agency fees come on top, and financing is separate.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-320588-2\" id=\"faq-q-320588-2\"><span>Who pays registration duty in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-320588-2\" role=\"region\" aria-labelledby=\"faq-q-320588-2\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-320588-3\" id=\"faq-q-320588-3\"><span>Has registration duty risen to 10% for foreigners?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-320588-3\" role=\"region\" aria-labelledby=\"faq-q-320588-3\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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 G\u00e9om\u00e9triques.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-320588-4\" id=\"faq-q-320588-4\"><span>How much does a notary charge in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-320588-4\" role=\"region\" aria-labelledby=\"faq-q-320588-4\" hidden><div class=\"westimmo-faq__answer-inner\"><p>At most 2% on the first Rs&nbsp;250,000, 1.5% on the next Rs&nbsp;500,000, 1% on the next million and 0.5% above (Notaries Act). For a property at \u20ac500,000, that comes to at most Rs&nbsp;148,478, or \u20ac2,755, excluding disbursements and any VAT.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-320588-5\" id=\"faq-q-320588-5\"><span>Are notary fees negotiable?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-320588-5\" role=\"region\" aria-labelledby=\"faq-q-320588-5\" hidden><div class=\"westimmo-faq__answer-inner\"><p>The scale is a ceiling: with the approval of the Chamber of Notaries, a notary may charge less, never more (Notaries Act, s.&nbsp;37).<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-320588-6\" id=\"faq-q-320588-6\"><span>Should the costs be paid in euros or in rupees?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-320588-6\" role=\"region\" aria-labelledby=\"faq-q-320588-6\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-320588-7\" id=\"faq-q-320588-7\"><span>Is there a property tax in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-320588-7\" role=\"region\" aria-labelledby=\"faq-q-320588-7\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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&nbsp;2 to Rs&nbsp;6 per m\u00b2 per year applies to coastal campement sites.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-320588-8\" id=\"faq-q-320588-8\"><span>What does the seller pay on a sale in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-320588-8\" role=\"region\" aria-labelledby=\"faq-q-320588-8\" hidden><div class=\"westimmo-faq__answer-inner\"><p>The 5% land transfer tax, plus 10% more for a G+2 apartment built on State land or the Pas G\u00e9om\u00e9triques, unless the preliminary agreement was signed before a notary before 19 June 2026. No tax applies to the capital gain.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-320588-9\" id=\"faq-q-320588-9\"><span>Is a first purchase exempt for a foreigner?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-320588-9\" role=\"region\" aria-labelledby=\"faq-q-320588-9\" hidden><div class=\"westimmo-faq__answer-inner\"><p>No. Duty reliefs for a first purchase, up to Rs&nbsp;3 million for land and Rs&nbsp;6 million for a built property, are reserved for Mauritian citizens (Registration Duty Act, s.&nbsp;27).<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-320588-10\" id=\"faq-q-320588-10\"><span>What budget should you plan for a \u20ac1 million property?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-320588-10\" role=\"region\" aria-labelledby=\"faq-q-320588-10\" hidden><div class=\"westimmo-faq__answer-inner\"><p>At the Bank of Mauritius rate of 21 September 2026, the property is worth Rs&nbsp;53,891,200. The buyer\u2019s costs come to at most Rs&nbsp;3,002,766, i.e. \u20ac55,719 or 5.6% of the price. Above USD&nbsp;750,000, the part beyond that threshold can be borrowed in Mauritius.<\/p><\/div><\/div><\/article><\/div><\/div><div class=\"westimmo-faq__visual\" aria-hidden=\"true\"><\/div><\/div><\/section>\n<!--westimmo-faq-schema--><script type=\"application\/ld+json\" id=\"westimmo-faq-schema\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"How much are the costs of buying a property in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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\u2019s fees at most, and Rs 25,000 for the EDB application. For a property at \u20ac500,000, that comes to Rs 1,520,758, or \u20ac28,219 at the Bank of Mauritius rate of 21 September 2026. On some properties, 2.3% agency fees come on top, and financing is separate.\"}},{\"@type\":\"Question\",\"name\":\"Who pays registration duty in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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.\"}},{\"@type\":\"Question\",\"name\":\"Has registration duty risen to 10% for foreigners?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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 G\u00e9om\u00e9triques.\"}},{\"@type\":\"Question\",\"name\":\"How much does a notary charge in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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 \u20ac500,000, that comes to at most Rs 148,478, or \u20ac2,755, excluding disbursements and any VAT.\"}},{\"@type\":\"Question\",\"name\":\"Are notary fees negotiable?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The scale is a ceiling: with the approval of the Chamber of Notaries, a notary may charge less, never more (Notaries Act, s. 37).\"}},{\"@type\":\"Question\",\"name\":\"Should the costs be paid in euros or in rupees?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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.\"}},{\"@type\":\"Question\",\"name\":\"Is there a property tax in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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 m\u00b2 per year applies to coastal campement sites.\"}},{\"@type\":\"Question\",\"name\":\"What does the seller pay on a sale in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The 5% land transfer tax, plus 10% more for a G+2 apartment built on State land or the Pas G\u00e9om\u00e9triques, unless the preliminary agreement was signed before a notary before 19 June 2026. No tax applies to the capital gain.\"}},{\"@type\":\"Question\",\"name\":\"Is a first purchase exempt for a foreigner?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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).\"}},{\"@type\":\"Question\",\"name\":\"What budget should you plan for a \u20ac1 million property?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"At the Bank of Mauritius rate of 21 September 2026, the property is worth Rs 53,891,200. The buyer\u2019s costs come to at most Rs 3,002,766, i.e. \u20ac55,719 or 5.6% of the price. Above USD 750,000, the part beyond that threshold can be borrowed in Mauritius.\"}}]}<\/script><!--\/westimmo-faq-schema--><\/div><\/div><\/section>\n<div id=\"formulaire\" aria-hidden=\"true\"><\/div>\n<\/main>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Registration duty, notary, EDB application: what buying property in Mauritius really costs in 2026, in rupees and in euros, with a simulator and three worked purchases.<\/p>\n","protected":false},"author":1,"featured_media":328373,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[1505,1504],"tags":[],"class_list":["post-320588","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-our-advice","category-real-estate-and-investment"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.9 (Yoast SEO v28.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Property Buying Costs in Mauritius: the Real Cost in 2026 | Westimmo<\/title>\n<meta name=\"description\" content=\"5% registration duty, capped notary fees, EDB application: 5.6% to 6.1% of the price. 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