Mauritius Property Transfer & Registration Duty Calculator
Compute real estate closing costs in Mauritius: model purchaser Registration Duty (5%), the First-Time Home Buyer exemption (up to Rs 5,000,000), vendor 5% Land Transfer Tax, and statutory degressive notary fees in Mauritian Rupee (MUR).
⚡ Real Estate Transaction Presets
Property & Conveyancing Inputs
MUR / ConsiderationTotal contractual consideration entered in the authentic deed of sale.
Qualifying Mauritian first-time buyers save up to Rs 250,000 in duty.
Title deed searches, cadastral plan registration, and fiscal stamps.
Real Estate Closing & Tax Settlement
Mauritius Notaries Act: Regulated Fee Schedule & Stamp Scale
| Consideration Tranche (MUR) | Statutory Fee Rate | Max Fee for Tranche | Cumulative Notary Fee |
|---|---|---|---|
| First Rs 250,000 | 2.00% | Rs 5,000 | Rs 5,000 |
| Next Rs 500,000 (Rs 250k - Rs 750k) | 1.50% | Rs 7,500 | Rs 12,500 |
| Next Rs 1,000,000 (Rs 750k - Rs 1.75M) | 1.00% | Rs 10,000 | Rs 22,500 |
| Surplus Exceeding Rs 1,750,000 | 0.50% | Degressive | Rs 22,500 + 0.5% of surplus |
Mauritius Real Estate Conveyancing & Registration Duty Guide
1. First-Time Home Buyer Scheme (FTHB)
The Government of Mauritius maintains a nationwide homeownership incentive for citizen buyers purchasing their first residential property. Under the scheme:
- Full Exemption on First Rs 5M: The purchaser pays 0% registration duty on the first Rs 5,000,000, representing a net cash saving of Rs 250,000.
- Surplus Taxation: If the purchase price exceeds Rs 5,000,000, only the surplus amount is subject to the standard 5% duty.
- Qualifying Criteria: The buyer must not have owned any residential property or undivided share in Mauritius previously.
2. Land Transfer Tax & Valuation Verification
Transactions are recorded by the Registrar-General's Department under the Land (Duties & Taxes) Act:
- Seller 5% Transfer Tax: Paid upon registration of the authentic deed before the notary.
- Valuation Re-assessment: Under Section 28, the Registrar General may inspect the property within two years of registration. If assessed value exceeds declared value, differential duties and penalties become payable.
- Foreign Acquisition: Non-citizens purchasing under EDB schemes (PDS, IRS, Smart City, G+2) pay 5% registration duty. Acquisitions of USD 375,000 or more grant permanent residency rights.
Frequently Asked Questions (FAQ)
What is the Registration Duty rate for buying property in Mauritius?
Under the Registration Duty Act, the standard registration duty payable by the purchaser to the Registrar-General's Department is 5% of the declared deed value of the real estate property.
How does the First-Time Home Buyer (FTHB) exemption work in Mauritius?
Mauritian citizens acquiring their first residential home, apartment, or bare residential land (under 20 perches) are exempt from the 5% Registration Duty on the first Rs 5,000,000 of the purchase price, generating an immediate statutory tax saving of up to Rs 250,000. Any value exceeding Rs 5,000,000 is taxed at the regular 5% rate.
Who pays the 5% Land Transfer Tax in Mauritius?
The vendor (seller) is legally liable for paying the 5% Land Transfer Tax on the transfer of freehold or leasehold property to the Registrar-General upon signing the final deed of sale before the notary public.
How are notary conveyancing fees calculated in Mauritius?
Notary fees are regulated by statutory scale under the Notaries Act: 2.0% on the first Rs 250,000; 1.5% on the next Rs 500,000; 1.0% on the next Rs 1,000,000; and 0.5% on the remainder above Rs 1,750,000, plus 15% VAT on notary services and official stamps.
What happens if the Registrar General reassesses the property value higher?
Under Section 28 of the Land (Duties and Taxes) Act, if the Registrar-General's Valuation Department determines the open market value exceeds the declared contract price, a claim for additional registration duty and land transfer tax plus statutory penalties will be served on the parties.