Registration Duty in Mauritius for Foreign Buyers
From 1 July 2026, some non-citizen residential property purchases in Mauritius may face 10% registration duty. Check before signing.
Updated August 2026
Registration duty in Mauritius for foreign buyers is an important acquisition cost, but the legal position changed significantly during 2026.
The Finance Act 2025 introduced a broader 10% registration duty for certain residential property transfers to non-citizens from 1 July 2026. The Finance Act 2026 subsequently repealed that special regime. Under the current general framework, registration duty on an immovable property transfer is generally 5% on the buyer side, subject to exemptions and specific statutory provisions.
The change should not be understood as a simple reduction from 10% back to 5%. The provision that created the broader 10% registration duty was repealed. At the same time, the Finance Act 2026 introduced a separate 10% additional seller-side duty in a much narrower situation involving certain residential property situated on State land or Pas Géométriques.
For foreign buyers, the important distinction is therefore between buyer-side registration duty, seller-side land transfer tax and any additional duty that may apply to a particular type of transaction.
For a broader view of the acquisition timeline, our article on the property buying process in Mauritius for foreign buyers explains how approval, payment structure, the deed of sale and registration fit together.
What is registration duty in Mauritius
Registration duty is a duty payable when certain legal documents are registered. In a property transaction, it is usually linked to the registration of the deed witnessing the transfer of the property.
For a buyer, registration duty is part of the acquisition cost. It is separate from notarial fees, agency fees, bank charges, financing costs, currency conversion costs and other transaction-related expenses.
The notary usually plays a central role in calculating the amount payable, collecting the required sums and completing the registration process. Foreign buyers should nevertheless understand the principle before signing and ask for a transaction-specific calculation.
The Registrar-General's Department currently states that the buyer pays registration duty at 5% of the transaction value for an immovable property transfer. The declared value may also be reviewed to determine whether it reflects the property's market value.
Registration duty should therefore be included in the buyer's budget from the beginning, not discovered only at the final signing stage.
What changed under the Finance Act 2026
The Finance Act 2025 introduced a special registration duty regime for certain residential property transfers to non-citizens.
Under that framework, specified deeds witnessing transfers to non-citizens on or after 1 July 2026 became subject to a 10% registration duty. The provision covered certain residential properties under EDB Property Schemes and relevant acquisition routes under the Non-Citizens (Property Restriction) Act.
For a broader comparison of these approved acquisition routes, see our article on property investment schemes in Mauritius.
The Finance Act 2026 subsequently changed that position. It repealed section 3(1G) of the Registration Duty Act, which contained the special non-citizen provision, and also repealed paragraph K of Part I of the First Schedule, which provided for the 10% rate.
The broader 10% buyer-side registration duty introduced by the Finance Act 2025 is therefore no longer the current general rule.
Under the current framework, the general starting point for an immovable property transfer is again 5% registration duty payable by the buyer, subject to exemptions and specific legal provisions applicable to the transaction.
Foreign buyers should therefore no longer be told that they generally pay 10% registration duty because they are non-citizens.
For the broader context of the measures originally introduced in 2025, our article on Mauritius Budget 2025 for foreign buyers explains the framework introduced at the time. That historical position must now be read together with the subsequent Finance Act 2026 changes.
Why the 1 July 2026 date still appears in older guidance
The 1 July 2026 date remains relevant when explaining the history of the Finance Act 2025 measures, but it should no longer be presented as the date from which a continuing general 10% registration duty applies to foreign buyers.
The Finance Act 2025 specifically targeted certain transfers to non-citizens from 1 July 2026. The Finance Act 2026 later repealed that special buyer-side provision.
This distinction matters because property transactions can extend over several stages. A reservation, preliminary agreement, deed signature, registration and final delivery may take place on different dates.
Where a deed or other transaction stage occurred while the legal framework was changing, buyers should ask their notary to confirm the treatment applicable to that specific transaction rather than assume that a current rate automatically determines the treatment of an earlier completed registration.
The 1 July 2026 date is therefore part of the legislative history. It is not a current general trigger for a 10% buyer registration duty.
Registration duty is not land transfer tax
Registration duty and land transfer tax are often mentioned together, but they are different charges and fall on different sides of the transaction.
Under the current general framework:
Registration duty is generally payable by the buyer at 5% of the transaction value.
Land transfer tax is generally payable by the seller at 5% of the transaction value.
Both remain subject to exemptions and specific statutory provisions.
For clarity, buyers should ask their notary to separate:
registration duty;
notarial fees;
agency fees where applicable;
bank and currency conversion costs;
seller-side land transfer tax where relevant to the wider transaction;
any additional duty that may apply to a specific property;
other transaction-specific charges.
This makes the real cost of acquisition easier to understand and avoids confusing buyer-side costs with taxes or duties payable by the seller.
When a separate 10% additional duty can still apply
Although the broader 10% buyer registration duty has been repealed, the Finance Act 2026 introduced a separate 10% additional duty in a much narrower situation.
This additional duty concerns 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.
Importantly, this additional 10% duty is payable by the transferor, meaning the seller.
It is therefore not a 10% registration duty payable by the foreign buyer and should not be presented as such.
The Finance Act 2026 also provides that this 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 legislation includes the relevant preliminary reservation contract within the definition of a presale agreement. For other transactions, a qualifying promesse de vente executed before a notary may also fall within that definition.
The exception is specific to this additional seller-side duty. It should not be interpreted as a general exemption from buyer registration duty.
Where State land or Pas Géométriques is involved, both buyer and seller should therefore ask the notary to confirm the precise treatment of the transaction.
How this affects foreign-buyer budgeting
Following the repeal of the broader 10% registration duty regime, the general 5% buyer-side framework is again the appropriate starting point for acquisition budgeting, subject to exemptions and specific statutory provisions.
A realistic acquisition budget should include:
the purchase price;
registration duty;
notarial fees;
possible agency fees;
bank charges;
currency conversion costs;
financing costs where applicable;
project or scheme-specific costs where relevant.
Where the general 5% registration duty applies, a property transferred at a value of MUR 20 million would, for example, represent MUR 1 million in buyer-side registration duty before other acquisition costs are added.
This is an illustrative calculation only. The actual amount should be confirmed by the notary for the specific transaction.
The property value used for registration may also be reviewed. Buyers should therefore obtain a complete cost estimate before signing rather than working from a percentage alone.
Exchange rates can further affect the real cost for foreign buyers. Even where a property is marketed in a foreign currency, payment mechanics, currency conversion and any separate regulatory payment requirements should be confirmed independently from the registration duty calculation.
What buyers should ask before signing
Before signing a deed of sale or committing to a purchase timeline, foreign buyers should ask clear questions about the legal and financial structure of the transaction.
Useful questions include:
Is the buyer legally eligible to acquire this particular property?
Under which property acquisition route is the purchase being made?
Is the general 5% registration duty applicable to this transaction?
Is any exemption or specific statutory provision relevant?
What value will be used to calculate registration duty?
Are notarial fees and registration duty calculated separately?
What seller-side land transfer tax applies?
Is the property situated on State land or Pas Géométriques?
If so, could the separate 10% additional seller-side duty apply?
Is any transitional provision relevant because of the date of a presale agreement?
Are bank charges, agency fees and currency conversion costs included in the estimate?
Has the notary provided a full transaction-specific cost breakdown?
These questions help buyers understand the real completion cost and distinguish the buyer's obligations from charges that may fall on the seller.
What this means for off-plan and VEFA purchases
For off-plan or VEFA purchases, timing still deserves attention, but not because a general 10% buyer registration duty now takes effect from 1 July 2026.
These transactions may involve a reservation stage, a preliminary contract, staged payments, the deed of sale and later delivery of the property.
Where a transaction began while the Finance Act 2025 framework was still relevant, the notary should review the documentation and relevant dates to determine the treatment applicable to the specific deed.
There is also a separate timing issue for the new additional seller-side duty concerning qualifying residential property on State land or Pas Géométriques. For that duty, the Finance Act 2026 provides an exception where a qualifying presale agreement was executed before 19 June 2026 and drawn up and signed before a notary.
This transitional rule applies to that specific seller-side additional duty. It does not reinstate or preserve the repealed 10% buyer registration duty.
For off-plan purchases, our article on VEFA in Mauritius explains staged payments, deed timing and key checks before signing.
Frequently asked questions
What is registration duty in Mauritius?
Registration duty is a duty payable when certain legal documents are registered. In a property purchase, it is usually linked to the registration of the deed transferring the property to the buyer.
Do foreign buyers pay 10% registration duty in Mauritius?
No, not as a general rule. The broader 10% registration duty introduced by the Finance Act 2025 for specified transfers to non-citizens was repealed by the Finance Act 2026.
The current general framework is 5% registration duty on the buyer side, subject to exemptions and specific statutory provisions.
Does any 10% property duty still apply to non-citizen transactions?
Yes, but in a much narrower situation. Finance Act 2026 introduced a separate 10% additional duty on certain transfers of residential property located on State land or Pas Géométriques to a non-citizen under the relevant statutory route.
That duty is payable by the transferor, meaning the seller.
Is registration duty the same as land transfer tax?
No. Registration duty is generally payable by the buyer. Land transfer tax is generally payable by the seller. The current general framework stated by the Registrar-General is 5% registration duty for the buyer and 5% land transfer tax for the seller, subject to exemptions and specific provisions.
Who confirms the registration duty payable?
The notary should confirm the registration duty payable for the specific transaction, together with any exemption, additional duty or transitional provision that may be relevant. Foreign buyers should request a full cost breakdown before signing.
A cost to clarify before committing
Registration duty in Mauritius remains an important part of the acquisition budget for foreign property buyers, but the position is no longer the one created by the Finance Act 2025.
The broader 10% buyer registration duty introduced for certain non-citizen transactions has been repealed. Under the current general framework, 5% registration duty is again the appropriate starting point for the buyer, subject to exemptions and specific statutory provisions.
At the same time, the Finance Act 2026 created a narrower 10% additional seller-side duty for certain residential property situated on State land or Pas Géométriques. Keeping these two rules separate is essential.
Foreign buyers should therefore confirm the applicable registration duty early, understand which costs belong to the buyer and which belong to the seller, and obtain a transaction-specific calculation from the notary before committing.
A well-prepared buyer asks not only whether they can buy the property, but also what the acquisition will really cost at completion.
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Sources
The information contained in this article is provided for informational purposes only and reflects the legal and regulatory position reviewed in August 2026. Registration duty, land transfer tax, additional duties, property acquisition rules, residence conditions, financing requirements, payment rules, approval procedures and regulatory interpretations may change or depend on the circumstances of an individual transaction. Buyers and sellers should obtain transaction-specific advice and confirmation from their notary, legal adviser, tax adviser, bank, the Economic Development Board and other relevant Mauritian authorities before making any purchasing or investment decision. Allys and its representatives accept no responsibility for errors, omissions or subsequent regulatory changes.
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