For a non-citizen buying in an approved scheme (PDS/IRS/RES/Smart City), the headline cost is registration duty, which rises from 5% to 10% on 1 July 2026 under the Finance Act 2025 / Finance Bill 2025-2026. The critical, widely-missed point: it is the date the notarised deed is registered that fixes the rate, not the date you sign a reservation contract — so a buyer who reserves before July 2026 but registers after still pays 10%. 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% registration-duty change, and the date that really counts
Under the Finance (Miscellaneous Provisions) Act 2025 and the Finance Bill 2025-2026, the registration duty payable by a non-citizen acquiring under an approved scheme (IRS, RES, PDS or a Smart City project) doubles from 5% to 10% with effect from 1 July 2026. This is a material change to the all-in cost of a purchase and it is the number every 2026 buyer should model first.
The point that catches buyers out is the trigger date. The rate is fixed by the date on which the notarised deed of transfer is registered with the Registrar-General — not by the date you sign the reservation or preliminary contract. A buyer who reserves a villa in, say, May 2026 but whose deed is only registered in August 2026 pays 10%, not 5%. On an off-plan (VEFA) purchase, where registration can follow signature by months, this timing risk is real money. Have your notary confirm, in writing, the expected registration date and the duty rate that will apply to it before you sign.
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, and setting the duty change aside, the non-duty costs are modest by international standards. But the duty line is where the 2026 decision is won or lost: the difference between a 5% and a 10% duty on a USD 1m property is USD 50,000. These figures are current and directional; the exact duty, notary scale, VAT treatment and EDB charge for your specific deed and date 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.
Related questions
Explore our guides and listings
Buying property in Mauritius? Get an independent read first.
GADAIT is an independent luxury buyer's agent. We confirm the scheme, the tax, the residence reality and the real all-in cost for your specific case — before you commit.
Newsletter
Be among the privileged.
Subscribe to the Gadait International newsletter and receive the latest trends in the luxury market, along with exclusive opportunities for exceptional properties in advance.
Low frequency. High relevance.