Updated 2026-09 · NŌRÉA Realty
Buying property in Mauritius costs roughly 8% on top of the price once you add the 5% registration duty, notary fees on a sliding scale (about 0.7% plus VAT on a Rs 10 million purchase) and the agency commission, now capped at 2% plus VAT for the buyer. The seller separately pays 5% land transfer tax and their own 2% commission. Here is every line item, who pays it, and a worked example.
What is the registration duty on a property purchase in Mauritius?
Registration duty is 5% of the purchase price, paid by the buyer to the Registrar-General when the deed is registered. The same 5% applies to citizens and, again, to non-citizens buying under the EDB schemes: the Finance Act 2025 had scheduled a rise to 10% for non-citizens from 1 July 2026, but the Finance Act 2026 repealed it, and the ordinary 5% rate was restored on publication on 13 August 2026.
Mauritian first-time buyers get an exemption on the first Rs 6 million of a house or apartment (up from Rs 5 million) and the first Rs 3 million of bare land (up from Rs 2.5 million) under the 2026-27 Budget; non-citizens are not eligible. Duty is assessed on the declared price or the Registrar-General's own valuation if higher, so an artificially low price does not reduce it. Rates change with each Finance Act; verify with a notary at the time of purchase.
How much are notary fees in Mauritius?
Notary fees follow a statutory sliding scale: 2% on the first Rs 250,000, 1.5% on the next Rs 500,000, 1% on the next Rs 1,000,000 and 0.5% on the balance, plus 15% VAT. On a Rs 10 million purchase that comes to about Rs 63,750 before VAT, or roughly Rs 73,300 including VAT, well under 1%. Some notaries quote a simplified 1% plus VAT on scheme purchases because of the deed's complexity.
Every sale in Mauritius must pass through a notary, who is a public officer rather than either party's lawyer. The buyer normally chooses and pays the notary. The fee covers the title search, drafting the compromis and the acte de vente, collecting the duties and registering the deed. Small disbursements for searches, stamps and copies come on top.
Who pays the land transfer tax?
The seller. Land transfer tax is 5% of the sale price, deducted from the seller's proceeds at the notary's office when the deed is signed. Like registration duty, the non-citizen rate was due to double to 10% in July 2026 and was repealed by the Finance Act 2026, so it stands at 5% for everyone.
One exception introduced in 2026: a seller transferring a G+2 apartment on State Land or Pas Géométriques to a non-citizen pays an additional 10% duty, taking the seller's total to about 15%, unless the pre-contract was signed before a notary before 19 June 2026. Mauritius has no capital gains tax on the sale of immovable property, so land transfer tax is the seller's main fiscal cost.
What is the agency commission and is it capped?
Yes. Since 1 August 2026 the Real Estate Agent Authority (Transaction Fees) Regulations 2026 (GN 125 of 2026) cap the fee a registered agent may charge at 2% of the price from the buyer and 2% from the seller on a sale, and 8% from the landlord and 8% from the tenant on a rental, all plus 15% VAT. For leases over 12 months the fee base is 12 months' rent; for shorter leases it is the total rent.
The cap applies to registered agents only, and from the same date nobody may act as an estate agent without REAA registration; an unregistered agent cannot legally recover a commission. On developer sales the buyer's commission is usually built into the advertised price. NŌRÉA charges within the cap on both sides and puts it in writing in the mandate.
What other costs should a buyer budget for?
Beyond duty, notary and commission, budget for the EDB application fee if you are a non-citizen (about Rs 10,000 for IRS/RES, Rs 25,000 for PDS, with a further Rs 25,000 for a residence permit application), bank charges on the international transfer, a sworn land surveyor's report if the boundaries need confirming, and, for a mortgage, the bank's arrangement fee plus the notary's charge for registering the charge. In a scheme development, expect a monthly syndic fee for shared facilities.
Worked example on a Rs 10,000,000 resale house bought through an agent, at September 2026 rates: registration duty 5% = Rs 500,000; notary Rs 63,750 + VAT = Rs 73,313; agency 2% + VAT = Rs 230,000. Buyer's total about Rs 803,000, or 8.0% of the price. A Mauritian first-time buyer would pay duty only on the Rs 4 million above the exemption, Rs 200,000, bringing the total to about Rs 503,000. The seller of the same house pays land transfer tax Rs 500,000 plus 2% + VAT commission Rs 230,000, so about Rs 730,000. Ask NŌRÉA on WhatsApp for a cost sheet on a specific listing; a filmed tour lets you shortlist before those numbers matter.
Frequently asked
- Is registration duty in Mauritius going up to 10% for foreigners?
- No. The Finance Act 2025 scheduled 10% registration duty and 10% land transfer tax for non-citizens from 1 July 2026, but the Finance Act 2026 repealed that increase; the ordinary 5% rates apply since publication on 13 August 2026. Deeds registered between 1 July and 12 August 2026 sit in a grey zone, so check with your notary.
- How much are the total closing costs on a Rs 10 million property?
- About Rs 803,000 for the buyer: Rs 500,000 registration duty, roughly Rs 73,000 notary fees including VAT and Rs 230,000 agency commission at the 2% cap plus VAT. The seller pays about Rs 730,000: Rs 500,000 land transfer tax and Rs 230,000 commission.
- Does Mauritius have capital gains tax on property?
- No. Mauritius levies no capital gains tax on the sale of immovable property. The seller's fiscal cost is the 5% land transfer tax, plus the additional 10% duty in the specific case of a G+2 apartment on State Land sold to a non-citizen.
- What is the maximum estate agent commission in Mauritius?
- Since 1 August 2026: 2% of the price from each of the buyer and the seller on a sale, and 8% from each of the landlord and the tenant on a rental (based on 12 months' rent for long leases), plus 15% VAT, under GN 125 of 2026.
Sources
- https://www.reaamauritius.org/
- https://real-estate-mauritius.mu/en/mauritius-budget-2026-2027/
- https://gadait-international.com/en/mauritius-buying-costs-july-2026-change/
- https://novaterra.mu/insights/cost-of-buying-property-in-mauritius-taxes-fees-and-one-off-costs-for-foreign-buyers/
- https://www.lexpressproperty.com/en/news-advices/accommodation/our-files/buying-in-mauritius/a-comprehensive-guide-to-the-property-buying-process-in-mauritius.html
- https://www.villa-vie.com/en/2024/01/the-costs-involved-in-a-real-estate-transaction-in-mauritius/
- https://www.villa-vie.com/en/2026/07/reaa-registration-becomes-mandatory-in-mauritius-of-1-august-2026/
General information, not legal advice. Verify figures with a notary or the EDB at the time of purchase.
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