For a non-citizen buying in an approved scheme (PDS/IRS/RES/Smart City), the headline cost is registration duty: 5% of the price. The Finance Act 2025 had scheduled a doubling to 10% from 1 July 2026, but the Finance Bill 2026 repealed the increase before it ever took effect — both the buyer-side duty and the seller-side land transfer tax remain at 5%. On top of duty, budget degressive notary fees (roughly 2% down to 0.5% by price band), 15% VAT on certain services, and an EDB administrative charge of about Rs 10,000. Confirm every figure with a Mauritian notary before you commit.
The 5% → 10% increase that never happened
The Finance (Miscellaneous Provisions) Act 2025 had scheduled a doubling of registration duty — from 5% to 10% — for non-citizens acquiring under an approved scheme (IRS, RES, PDS or a Smart City project), with effect from 1 July 2026. The land transfer tax on resales to non-citizens was set to double in the same way. Neither increase survived: the Finance Bill 2026 repealed both before they took effect.
What it means in practice: registration duty stays at 5% of the price, whatever the registration date of your deed — the timing anxiety that dominated early-2026 purchase planning is gone. The reversal, welcomed across the industry, reads as a deliberate signal that Mauritius intends to stay one of the most competitively priced residency-by-investment destinations. On a USD 1m purchase, the repeal preserves USD 50,000 versus the planned regime.
The rest of the cost stack: notary, VAT and EDB charge
Beyond registration duty, three further items shape the true cost. Notary fees are degressive: they run at roughly 2% on the first price band and taper toward 0.5% on the higher bands, so on a large acquisition the blended notarial cost is well under 2%. VAT at 15% applies to certain services connected with the transaction (and, in scheme sales, is typically already reflected in the developer's price), so confirm with the notary and developer what is VAT-inclusive. Finally, the EDB levies an administrative processing charge of around Rs 10,000 on the non-citizen acquisition application.
Taken together, the all-in transaction costs remain modest by international standards — roughly 6.5–7.5% on top of the price for most acquisitions, among the lowest of comparable residency-by-investment destinations. These figures are current and directional; the exact duty, notary scale, VAT treatment and EDB charge for your specific deed must be confirmed with a Mauritian notary and tax adviser before you rely on them.
Sources
Primary and expert sources behind this answer:
- Government of Mauritius — Finance (Miscellaneous Provisions) Act 2025 / Budget & Finance Bill 2025-2026 ↗
- Economic Development Board (EDB) Mauritius — Acquisition of Immovable Property by Non-Citizens & Residence Permit guidelines ↗
- Mauritius Revenue Authority (MRA) — Registration duty, VAT, income tax and capital gains ↗
This page is general information, not legal or tax advice. Mauritian property, residence, succession and tax rules are technical and change frequently — notably the 1 July 2026 registration-duty change. Every figure and rule here must be confirmed with a Mauritian notary (notaire), a tax adviser (fiscaliste) or a lawyer for your specific situation before you act.
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