Mauritius Property Registration & Land Transfer Tax Calculator
Determine total real estate transaction costs in Mauritius: model 5% Registration Duty, 5% Land Transfer Tax, First-Time Buyer relief up to Rs 5M, regulated notary scales, and the USD 375,000 Permanent Residency threshold.
⚡ Real Estate Conveyance Presets
Conveyance Valuation & Profile
MUR ConsiderationOfficial sale consideration entered before the notary public.
Bank of Mauritius indicative exchange rate for foreign currency parity.
Conveyance Closing Statement
Mauritius Real Estate Schemes: Comparative Statutory Matrix
| Scheme / Profile | Buyer Duty | Seller Duty | Minimum Price | Residency Benefit |
|---|---|---|---|---|
| First-Time Citizen Buyer | 0% on first Rs 5M (5% surplus) | 5% LTT | No minimum | Citizen Rights |
| Standard Mauritian Conveyance | 5% Registration Duty | 5% LTT | No minimum | Citizen Rights |
| PDS / Smart City / IRS (Foreign) | 5% Registration Duty | 5% LTT | USD 375,000 | 20-Year Permanent Residence Permit |
| G+2 Condominium Unit (Foreign) | 5% Registration Duty | 5% LTT | Rs 6,000,000 | Long-stay tourist visa (Permit if ≥ $375k) |
Mauritius Real Estate Conveyancing & Registration Duty Guide
1. Dual 5% Fiscal Structure
Under Mauritian property law (the Registration Duty Act and Land Duties and Taxes Act), real estate conveyance generates revenue for the Registrar General via symmetric 5% duties:
- Registration Duty (5%): Paid by the purchaser on the purchase price declared in the notarial deed.
- Land Transfer Tax (5%): Paid by the vendor upon the transfer of any interest in land, building, or long-term lease.
- Equal Distribution: Neither party is permitted to unilaterally transfer their statutory duty to the other unless documented and certified in the deed of sale.
2. First-Time Buyer Scheme & Foreign Permitted Acquisition
Key incentives exist for both domestic citizens and high-net-worth international investors:
- First-Time Citizen Exemption: 0% duty on the first Rs 5,000,000. For instance, on a property valued at Rs 6,500,000, duty is paid only on the surplus Rs 1,500,000 (Rs 75,000 instead of Rs 325,000).
- EDB USD 375,000 Rule: Foreign nationals acquiring real estate within approved PDS, IRS, or Smart City developments at or above USD 375,000 qualify for a permanent residence permit covering the investor, spouse, and dependents.
Frequently Asked Questions (FAQ)
What are the primary government duties on real estate sales in Mauritius?
Real estate transactions in Mauritius incur two equal 5% government levies under the Registration Duty Act and Land (Duties and Taxes) Act: the buyer pays 5% Registration Duty, and the seller pays 5% Land Transfer Tax (LTT).
Can non-citizens purchase property in Mauritius to obtain permanent residency?
Yes. Non-citizens purchasing residential property under approved Economic Development Board (EDB) schemes—such as PDS, IRS, RES, or Smart Cities—for an investment of USD 375,000 or more are eligible for a 20-year renewable Permanent Residence Permit for themselves, their spouse, dependent children, and parents.
What is the First-Time Home Buyer exemption threshold in Mauritius?
Mauritian citizens acquiring their first residential unit or bare residential land (under 20 perches) receive a 100% exemption from the 5% Registration Duty on the first Rs 5,000,000 of the property value, yielding maximum tax relief of Rs 250,000.
What are the regulated notary fees for property conveyance in Mauritius?
Notary fees follow a degressive statutory scale: 2% 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 any surplus above Rs 1,750,000, subject to 15% VAT.
Are agency commissions subject to VAT in Mauritius?
Yes. Real estate agency commissions (typically 2% of the sales price paid by the seller and 2% by the buyer) are subject to 15% Value Added Tax (VAT) when invoiced by VAT-registered agencies.