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Mauritius Property Tax Guide 2026

Mauritius imposes several property-related taxes: registration duty of 5% on property transfers (first MUR 2 million exempt for principal residence), stamp duty of approximately 0.5%, a solidarity levy on high-value properties exceeding MUR 10 million, and an annual land tax based on the site value.

Overview — Property Taxation in Mauritius

Property taxes in Mauritius are levied at the national and local levels. The Mauritius Revenue Authority (MRA) administers national property transfer taxes (registration duty, solidarity levy), while local authorities (municipalities and district councils) levy annual land taxes. There is no capital gains tax on property sales, and no annual wealth tax on property ownership (except for the solidarity levy on high-value properties).

Registration Duty — 5% (First MUR 2M Exempt on Principal Residence)

When property is transferred in Mauritius, registration duty of 5% is payable on the purchase price or the market value (whichever is higher). However, for the purchase of a principal residence:

  • The first MUR 2 million of the purchase price is exempt from registration duty
  • The remaining amount above MUR 2 million is taxed at the standard 5% rate
  • The exemption applies to first-time buyers of a principal residence, subject to conditions (occupancy requirement, no prior property ownership)

For example, a principal residence purchased for MUR 5 million would incur registration duty of (MUR 5M - MUR 2M) × 5% = MUR 150,000, instead of MUR 250,000 without the exemption.

Stamp Duty — Approximately 0.5%

Stamp duty is a 0.5% tax on property transfer documents. It is calculated on the purchase price or market value and is payable by the purchaser. The rate is approximately 0.5% for most residential transactions, with slight variations depending on the property value and location. Stamp duty is in addition to registration duty and is paid when the transfer deed is lodged for registration.

Solidarity Levy on High-Value Properties — Over MUR 10M

Mauritius imposes a Solidarity Levy (also called the "High-Value Property Levy") on properties with a market value exceeding MUR 10 million. The levy is calculated as:

  • 0.5% on the portion of the property value between MUR 10 million and MUR 20 million
  • 1% on the portion above MUR 20 million

The Solidarity Levy is an annual tax payable by the property owner. It applies to both resident and non-resident owners. The levy is collected by the MRA and is separate from the annual land tax. Properties valued at or below MUR 10 million are exempt.

Annual Land Tax (Local Authority Rates)

Local authorities (municipal councils for urban areas, district councils for rural areas) levy an annual land tax based on the site value (unimproved value) of the land. Rates vary by location but are generally low — typically in the range of 0.1% to 0.5% of the site value. The tax is payable by the property owner. Improvements (buildings) are not subject to the land tax in most municipalities.

Non-Resident Property Purchases

Non-residents seeking to purchase property in Mauritius require approval from the Economic Development Board (EDB). Acquisition categories include:

  • Integrated Resort Scheme (IRS): Luxury villas and apartments — minimum price MUR 6 million (approximately USD 130,000)
  • Property Development Scheme (PDS): Residential units — minimum price MUR 3.5 million
  • Smart City Scheme: Residential and commercial units within designated smart cities

Non-residents are subject to the same property transfer taxes as residents (registration duty 5%, stamp duty 0.5%), but are not eligible for the MUR 2 million exemption on principal residence.

FAQs

Is there an annual property tax based on the property value?

Mauritius does not have a broad-based annual property tax on the market value of property. The Solidarity Levy applies only to high-value properties (over MUR 10M). The annual land tax is based on site value, which is typically much lower than market value.

What taxes apply when inheriting property in Mauritius?

Mauritius has no inheritance tax or estate duty. Inherited property is not subject to any tax at the time of inheritance. However, if the beneficiary subsequently sells the property, the standard transfer taxes (registration duty, stamp duty) would apply to the new purchaser.

Are there any property tax incentives for developers?

Yes, property developers may benefit from reduced registration duty rates in certain schemes (e.g., Smart City Scheme, PDS). VAT exemptions may also apply to the sale of certain residential properties. Developers should consult the MRA and EDB for applicable incentives.

Disclaimer

This guide provides general information about Mauritian property taxes for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Mauritian tax advisor or the MRA directly for advice specific to your property transaction. InvestmentKit does not provide tax advice.

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