Selling property in Mauritius as a foreign owner in 2026

Updated August 2026

Selling property in Mauritius as a foreign owner is not only a question of finding the right buyer. The resale must also fit the legal route through which the property was acquired, the buyer’s eligibility, the seller-side tax position and, in some cases, the owner’s residence status.

The legal position changed during 2026. The Finance Act 2025 had introduced a broader 10% land transfer tax treatment for certain residential property transfers involving non-citizens from 1 July 2026. The Finance Act 2026 subsequently repealed that broader provision.

Under the current general framework, land transfer tax is generally 5% on the seller side, subject to exemptions and specific statutory provisions. However, a separate 10% additional seller-side duty now applies in a much narrower situation involving certain residential property situated on State land or Pas Géométriques and transferred to a non-citizen.

Foreign owners should therefore establish the exact tax and resale position before listing, negotiating or signing.

Why foreign owners should prepare the resale before listing

A foreign owner can usually sell a property acquired through an approved route, but the resale should be prepared before the property is placed on the market. The property’s scheme, title, management rules and buyer category can all affect how the transaction moves forward.

For the seller, early preparation helps avoid three common problems: attracting buyers who are not eligible, underestimating transaction costs or discovering too late that the file is incomplete.

A property may be attractive, well located and correctly priced but still lose momentum if the resale process is not clear.

Before marketing the property, the owner should understand:

• the legal route under which the property was acquired;

• whether the buyer must obtain approval or authorisation;

• the applicable land transfer tax position;

• whether any additional seller-side duty may apply;

• whether a residence permit is linked to the property;

• the documents needed by the notary, buyer and managing body;

• the likely timeline from offer to deed registration.

For a broader view of approved acquisition routes, our article on property investment schemes in Mauritius for foreign buyers explains how the main frameworks differ.

The property scheme determines the buyer pool

A foreign owner’s resale strategy depends first on the type of property being sold. A PDS villa, an IRS or RES property, a Smart City residence, an IHS unit and a qualifying G+2 apartment do not all follow the same resale logic.

The key question is not only “Who wants to buy?” It is also “Who is allowed to buy, and under what conditions?”

Some properties may be open to both Mauritian and foreign buyers, while others require the future purchaser to meet specific eligibility conditions. If the buyer is a non-citizen, an approval or authorisation process may be required before completion.

This can influence the marketing strategy, transaction timeline and wording of the offer.

For sellers, the buyer pool should therefore be qualified early. A high offer is of little value if the proposed buyer cannot complete the required acquisition process.

The notary and property adviser should confirm whether the property can be marketed to non-citizens, Mauritian citizens, companies, trusts or other eligible structures.

If the property was acquired in a Smart City, it is also useful to understand how the project status, management rules and resale conditions are framed. Our article on buying property in a Smart City in Mauritius gives buyers useful context, which can also help sellers anticipate questions.

EDB notice, authorisation and transaction timing

For certain approved schemes, resale involves more than a private agreement between seller and buyer.

Current EDB guidelines for IRS, RES and PDS state that an owner intending to sell or transfer a residential property must give written notice to the Chief Executive Officer of the Economic Development Board within the period specified before the sale, with a copy provided to the relevant IRS, RES or PDS company.

The person acquiring the property must also follow the applicable acquisition process under those guidelines.

This is particularly important where the purchaser is a non-citizen or where the transaction falls under an acquisition route requiring approval or authorisation.

In practice, the seller should not treat the signing of an offer as the only important milestone. The resale timeline may include:

• preparing the property file;

• confirming the buyer’s eligibility;

• notifying or involving the relevant authority where required;

• allowing time for the buyer’s application;

• completing bank, KYC and source-of-funds checks;

• signing the deed before the notary;

• registering and transcribing the deed.

A well-prepared resale file can protect the seller from unnecessary delays. This matters especially when the buyer is overseas, financing is involved or the sale proceeds need to be converted or transferred after completion.

Land transfer tax and sale costs in 2026

Land transfer tax is generally payable by the transferor, meaning the seller.

Under the current general framework published by the Registrar-General’s Department, the seller generally pays land transfer tax at 5% of the transaction value, subject to exemptions and specific statutory provisions.

The legal position changed during 2026.

The Finance Act 2025 had introduced a broader seller-side provision for certain residential property transactions involving non-citizens, with a 10% rate applying in the circumstances specified by that legislation from 1 July 2026.

The Finance Act 2026 subsequently repealed that broader provision.

This should not be treated simply as a change in the rate from 10% back to 5%. The broader statutory regime itself was repealed.

For most ordinary transfers, the general 5% land transfer tax framework is therefore again the appropriate starting point, subject to the circumstances of the individual transaction.

For a foreign seller, the practical point remains the same: expected net sale proceeds should be calculated before accepting an offer rather than assessed from the headline sale price alone.

The resale budget may include:

• land transfer tax, where applicable;

• any additional duty applicable to the particular property;

• notarial and registration-related costs;

• agency or marketing fees;

• loan settlement or bank release costs;

• syndic, estate or management amounts due before completion;

• repairs, staging or compliance work before sale;

• tax advice, particularly where company ownership, profit-making activity or cross-border issues are involved.

The applicable seller-side charges should be confirmed by the notary and tax adviser based on the property, seller profile, buyer profile and legal structure of the transaction.

Our article on costs and taxes when buying property in Mauritius as a foreign buyer explains the wider distinction between buyer-side and seller-side transaction costs.

When the separate 10% additional seller duty can apply

Although the broader 10% land transfer tax regime introduced in 2025 has been repealed, Finance Act 2026 introduced a different 10% charge in a much narrower situation.

The legislation provides for an additional duty on a deed witnessing the transfer of residential property located on State land or Pas Géométriques to a non-citizen under section 3(3)(c)(v) of the Non-Citizens (Property Restriction) Act.

The rate of this additional duty is 10%.

Importantly, it is payable by the transferor, meaning the seller.

It is an additional seller-side duty and should not be presented as the general land transfer tax applying whenever a foreign buyer is involved.

The Finance Act 2026 also provides a specific transitional exception. The additional duty does not apply where a qualifying presale agreement relating to the residential property was executed before 19 June 2026 and was drawn up and signed before a notary.

For a VEFA sale, the statutory definition includes the relevant preliminary reservation contract. For other transactions, a qualifying promesse de vente executed before a notary may also fall within the definition.

A seller of residential property situated on State land or Pas Géométriques should therefore have the property title and transaction structure reviewed specifically by the notary.

Why the 1 July 2026 date should no longer drive a resale decision

Under the Finance Act 2025 framework, 1 July 2026 was an important date because the broader 10% seller-side measure applied to relevant transactions from that point.

That broader provision has now been repealed.

Foreign owners should therefore no longer be advised simply to sell “before or after 1 July 2026” based on the old 10% regime.

The date remains relevant when explaining the legislative history and may still matter where a transaction was completed while the previous framework was in force. However, current resale planning should start with the law now applicable to the particular property and deed.

A separate date, 19 June 2026, is relevant to the transitional provision for the narrower additional seller-side duty concerning qualifying residential property on State land or Pas Géométriques.

Sellers whose transactions span these legislative changes should have the relevant deeds and preliminary agreements reviewed by the notary rather than rely on a general date-based assumption.

For the wider historical context, our article on Mauritius Budget 2025 for foreign buyers explains the measures originally introduced in 2025. That historical framework must now be read together with the Finance Act 2026 changes.

Residence status and practical consequences after sale

Some foreign owners hold a residence permit that is linked to their qualifying property acquisition.

Current EDB guidelines for IRS, RES and PDS state that a residence permit granted through the qualifying acquisition remains in force while the non-citizen continues to hold the residential property under the scheme, subject to the applicable conditions.

Selling the property can therefore affect the basis on which that residence status was obtained.

A foreign owner should check the residence consequences before signing, particularly if Mauritius remains part of their personal, family or business plans.

This point should be reviewed early rather than after the deed has been signed. Depending on the individual situation, the seller may need to consider whether they intend to acquire another qualifying property, move to another residence or permit category, or leave Mauritius.

The same practical review may extend to bank accounts, tax residence, furniture, rental contracts, staff, insurance and utilities.

Selling the property may be a legal transaction, but it can also bring an existing residential or investment structure to an end.

Preparing the property file for resale

A clear property file helps a seller build confidence with serious buyers and reduces the risk of late questions during due diligence.

The documents and information required will depend on the property, but sellers should usually gather:

• the title deed and acquisition documents;

• scheme approval or acquisition authorisation documents;

• residence-related documents, where relevant;

• recent utility, syndic or estate charge statements;

• co-ownership or management rules;

• rental agreements and rental history, if applicable;

• maintenance records, warranties and equipment information;

• an inventory of furniture and movable items;

• loan or mortgage information if the property is financed.

If movable items such as furniture, appliances or equipment are included in the sale, they should be identified clearly and valued where required. This helps distinguish the immovable property from movable assets included in the transaction.

A good resale file is not only administrative. It can also support negotiation. Buyers are more likely to proceed confidently when the seller can answer practical questions quickly and accurately.

Frequently asked questions

Can a foreign owner sell property in Mauritius?

Yes. A foreign owner can generally sell property acquired through an approved route, subject to the applicable resale conditions, notification requirements and buyer eligibility rules.

The exact process depends on the property scheme, buyer profile and transaction documents.

Does the buyer need EDB approval on resale?

For certain approved schemes and acquisition routes, a non-citizen buyer must follow the applicable EDB or authorisation process before completion.

For IRS, RES and PDS resales, the current EDB guidelines also set out notice and application requirements. These should be checked before accepting an offer.

Who pays land transfer tax when selling property in Mauritius?

Land transfer tax is generally payable by the transferor, meaning the seller. Under the current general framework, the seller generally pays 5% of the transaction value, subject to exemptions and specific statutory provisions.

A separate additional 10% seller-side duty can apply in the narrower case of certain residential property situated on State land or Pas Géométriques and transferred to a non-citizen under the relevant statutory route.

Does selling affect a foreign owner’s residence permit?

It can. Where a residence permit was granted through ownership of a qualifying property, its continuation may depend on the owner continuing to hold that property.

The seller should confirm the residence consequences before signing the deed.

Does 1 July 2026 still determine whether a foreign owner should sell?

Not in the way the Finance Act 2025 originally suggested.

The broader 10% seller-side provision linked to relevant transactions from 1 July 2026 was repealed by the Finance Act 2026.

However, transaction dates may still matter for completed transactions or transitional provisions. In particular, a separate pre-19 June 2026 rule applies to qualifying presale agreements for the narrower additional seller duty on certain State land or Pas Géométriques properties.

The notary should confirm the treatment of the individual transaction.

Selling with a clearer view of the exit

Selling property in Mauritius as a foreign owner in 2026 requires more than a market valuation.

The seller needs to understand the resale route, buyer eligibility, current seller-side tax position, any additional duty, the transaction timeline and any residence implications before committing to a sale.

Following the Finance Act 2026 changes, the general 5% land transfer tax framework is again the appropriate starting point for most ordinary property transfers, subject to exemptions and specific statutory provisions.

The former broader 10% regime should no longer be presented as the current general rule.

At the same time, sellers should not overlook the separate 10% additional duty that can apply to certain residential property situated on State land or Pas Géométriques.

A well-prepared sale gives both sides a clearer path to completion. It also allows the owner to assess the real net result rather than only the visible sale price.

Planning to sell property in Mauritius? Our team can help you position your property, prepare the resale discussion and connect the transaction with the right buyer profile.

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Sources

• Finance Act 2026

• Finance Act 2025

• Registrar-General’s Department, FAQs

• Economic Development Board, Guidelines for Buyers of Residential Property under IRS, RES and PDS

• Non-Citizens (Property Restriction) Act

The information contained in this article is provided for general informational purposes and reflects the legal and regulatory position reviewed in August 2026. Property resale rules, land transfer tax, additional duties, acquisition and resale requirements, EDB procedures, residence conditions, banking requirements and regulatory interpretations may change or depend on the circumstances of an individual transaction. Foreign owners should obtain transaction-specific confirmation and advice from their notary, legal adviser, tax adviser, bank, the Economic Development Board and other relevant Mauritian authorities before selling property in Mauritius. Allys and its representatives accept no responsibility for errors, omissions or subsequent regulatory changes.