Collection journal · Market insights · Last reviewed and fact-checked 20 October 2026
Mauritius has repealed the broad increase in property registration duty to 10%. For affected foreign-buyer acquisitions, the general rate is now 5%, subject to the rules applicable to the deed. On a taxable value of MUR 20 million, that means MUR 1 million in registration duty instead of MUR 2 million. PwC’s Finance Act 2026 summary confirms the reduction, while the Registrar-General’s guidance explains the general 5% charge and the office’s power to review the declared value.
The change lowers the acquisition cost for these purchases. It does not establish that sales have increased, or remove the need to check a property’s eligibility, land tenure and other charges.
What happened to Mauritius’s 10% property duty?
The Finance Act 2025 introduced a special registration-duty provision for specified residential transfers to non-citizens from 1 July 2026. It covered relevant Economic Development Board property schemes and qualifying apartment acquisitions, including certain resales. The increase was enacted, then repealed; it was not simply an abandoned proposal.
The Finance Act 2026, assented to on 12 August 2026, repealed the special buyer-side provision and its rate paragraph. It also repealed the corresponding special land-transfer-tax provision.
For the affected transactions, the general position is now 5% registration duty on the buyer’s side and 5% land transfer tax on the seller’s side, subject to the rules and exceptions applicable to the deed. These are separate liabilities. A buyer should not simply add both percentages to their own acquisition budget. PwC’s current summary records the reduction from 10% to 5%.
Anyone reviewing a transaction completed during the period between 1 July 2026 and the repeal should ask their notary to confirm the treatment of that particular deed. A current rate does not automatically establish a right to a retrospective adjustment. Basalte’s analysis of the legislative timeline explains why the registration date matters.
What the lower duty means for a foreign buyer’s budget
Where registration duty falls from 10% to 5%, the difference is 5 percentage points of the same taxable property value. That is a 50% reduction in the duty amount, not a 50% reduction in the cost of the property.
The following examples isolate that difference. They assume that the stated value is the taxable base, that no exemption or special provision changes the calculation, and that the property price itself stays unchanged.
| Illustrative taxable value | Duty at 5% | Comparison at 10% | Difference |
|---|---|---|---|
| MUR 20 million | MUR 1 million | MUR 2 million | MUR 1 million |
| MUR 35 million | MUR 1.75 million | MUR 3.5 million | MUR 1.75 million |
| MUR 50 million | MUR 2.5 million | MUR 5 million | MUR 2.5 million |
These are illustrative calculations, not quotations for a particular purchase. Notarial charges, any applicable agency fees, financing expenses, banking and currency-conversion costs, and other transaction-specific amounts remain separate.
Include notarial fees and other completion costs in the budget before deciding how much remains for furnishing, moving or a cash reserve.
How lower duty may affect sales
A buyer whose search assumed 10% duty can now revisit the completion estimate. A lower total outlay may bring a previously unaffordable property within budget. Whether a purchase proceeds still depends on price, financing, documentation and the buyer’s plans.
This is a possible effect of the cost reduction, not evidence of a measured rise in completed sales.
What the market figures measure
The Bank of Mauritius’s preliminary 2025 direct-investment release, published on 24 April 2026, recorded MUR 21.393 billion of gross direct investment in real estate activities. Within that total, the Integrated Resort Scheme (IRS), Real Estate Scheme (RES), Invest Hotel Scheme (IHS), Property Development Scheme (PDS) and Smart City schemes accounted for MUR 17.172 billion. The comparable 2024 figures were MUR 23.950 billion and MUR 18.629 billion.
Both reported 2025 amounts were below their 2024 comparators. These preliminary figures exclude Global Business and measure investment flows, not homes sold. They predate the August 2026 repeal and cannot demonstrate a sales uplift caused by it.
A convincing assessment of the subsequent effect would compare completed transactions before and after the change, separating foreign buyers from domestic buyers and allowing for seasonality, project handovers and property values. Reservations, enquiries and completed deeds should also be reported separately.
Can foreigners still buy property in Mauritius in 2026?
Yes, through an eligible acquisition route and the relevant approval process. Foreign ownership is not an unrestricted permission to buy every property advertised on the island.
The Economic Development Board’s apartment guidance covers qualifying apartments in buildings with at least two floors above the ground floor, commonly described as ground plus two floors (G+2). The route requires prior EDB approval and a minimum acquisition price of MUR 6 million. That purchase threshold is separate from the USD 375,000 threshold used for certain property-linked residence applications.
For apartments on State land or Pas Géométriques, the 2026 changes require a separate check of the lease and approval history; do not assume that the ordinary G+2 route applies. Ask which route governs the exact unit, whether the tenure is freehold or leasehold, and which approvals are needed for the proposed deed. A development’s marketing name or the fact that another foreign buyer owns nearby is not evidence of eligibility.
For example, Collection identifies Viva Calodyne as a PDS development. That makes the PDS route relevant to the enquiry, but the buyer, unit and deed still need transaction-specific confirmation.
The separate 10% seller-side duty
The Finance Act 2026 introduced an additional 10% seller-side duty for specified residential transfers to non-citizens on State land or Pas Géométriques under the relevant apartment acquisition route. It includes an exception for qualifying presale agreements drawn up and signed before a notary before 19 June 2026. See section 9 of the Act.
This makes land tenure an essential question when reviewing a coastal apartment. Ask whether the property is freehold or leasehold, what land it occupies and how the proposed transfer will be treated. Have the notary distinguish each applicable charge and identify who is liable for it. A general statement about foreign-buyer duty is not a complete cost assessment for every coastal property.
Put the duty inside the full buying decision
The lower duty changes the acquisition budget, not the suitability of the home. A property still has to work for daily life, occasional use or a realistic rental plan. Compare location, running costs, management and documentation separately rather than allowing the tax saving to decide the purchase.
If the location is still open, use Collection’s area guides. If you are comparing shortlisted homes, the Mauritius property scouting-trip guide explains how to record the same evidence for every viewing.
Keep property ownership and residence planning distinct
A purchase may form part of a relocation plan, but ownership and immigration status require separate checks. EDB guidance describes property-based residence routes, including a USD 375,000 threshold for specified qualifying acquisitions. The exact scheme, conditions and application process must be confirmed for the buyer and property concerned. Consult the EDB’s residence and property guidance.
Before treating a home as your future base, establish which permit is appropriate, who in the household it covers and what ongoing conditions apply. If you intend to work, run a business or change your tax residence, obtain advice on those questions specifically.
Before making an offer
Ask the notary for a written, transaction-specific completion estimate showing the purchase price, taxable value, buyer’s registration duty, notarial charges and any other costs. Keep the seller’s liability separate from the buyer’s budget, and confirm the acquisition route, land tenure and approvals for the exact unit.
Coordinate the payment timetable with your bank. For new qualifying acquisitions under the IRS, RES, IHS, PDS and Smart City regulations, the EDB’s current notice states that 85% of the purchase price payable to the promoter is to be paid in Mauritian rupees; the remaining 15% may be paid in rupees or a hard convertible currency. Ask the bank and notary how that rule applies to your agreement before moving funds.
Use Collection’s area guides to narrow the location, then take the scouting-trip buyer brief to each viewing so the shortlist is compared on consistent evidence.
Browse developments on Collection or discuss your search with our concierge. Share your budget, intended use and timing so the search starts with the properties relevant to you.
This article reflects sources checked on 20 October 2026. It provides general market information, not personalised legal, tax or investment advice. Confirm the rules and costs applicable to your property and deed with your Mauritian notary and relevant advisers.
AI-generated editorial imagery. The home scenes are fictional; infographic figures are sourced in the captions.
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