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Property Tax, Land Transfer & Registration Duty in Mauritius (2025)
Buying or selling property in Mauritius? Here are the registration duty, land transfer tax and campement site tax rates you need to plan for.
Anexa Biz Oct 3, 2025 10 min read
The main property taxes
| Tax | Rate | Payer |
|---|---|---|
| Registration duty | 5% of price/value | Buyer |
| Land transfer tax | 5% of price/value | Seller |
| Notary fees | ≈ 1.15% (scale) | Buyer |
| Additional levy — non-citizens | Additional 5% | Buyer (non-citizen) |
| Campement site tax | Rs 6/m² up to Rs 30/m² | Owner |
Reliefs
- First-time buyers of a residential unit up to Rs 6M — registration duty exempt.
- Ascendants gifting to descendants — reduced rate.
- PDS/IRS/RES/SCS acquisitions by non-citizens have specific USD-denominated regimes.
Frequently asked questions
Q. Do non-citizens pay more property tax?
Yes, an additional 5% registration duty typically applies to non-citizen purchases outside the specific residential schemes.