Guide to Property Taxes in Mauritius
Tax Rate on Rental Income |
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| Monthly Income | $1,500 | $6,000 | $12,000 |
| Tax Rate | 3.89% | 15.44% | 17.71% |
Nonresidents are taxed only on their income from sources in Mauritius.
Rental Income Tax
Individuals deriving income from Mauritian sources are subject to income tax. In July 2025, new rates in the progressive tax system were introduced with tax rates from 0% up to 20% were introduced.
| Taxable income (Rs) | Rate |
| Up to Rs 500,000 | 0% |
| Next Rs 500,000 | 10% |
| Remaining | 20% |
Capital Gains Tax
No capital gains tax is levied in Mauritius. However, if individuals buy and sell multiple properties, the tax authorities may view it as a business tax them accordingly.
Property Tax
There are no property taxes in Mauritius.
Corporate Tax
Income earned by companies is taxed at a flat rate of 15%. Income-generating expenses are deductible when calculating taxable income.
Property Buying Costs and Taxes in Mauritius
| Transaction Costs | ||
| Who Pays? | ||
| Transfer tax (Registration fee) | 5.00% | buyer |
| Transfer tax (Land Transfer Tax) | 5.00% | seller |
| Notary fees | 0.50% - 2.00% | buyer |
| Legal fees | 1.00% - 2.00% | buyer |
| Real Estate Agent Fee |
2.00% 2.00% |
seller buyer |
| Total costs paid by the buyer: | 8.50% - 11.00% | |
| Total costs paid by the seller: | 7.00% | |
| ROUNDTRIP TRANSACTION COSTS | 15.50% - 18.00% | |
| Source: Global Property Guide | ||
Property Transfer Tax
The Property Tax and Land Registration tax rates are both set to 5% for citizens. The tax rate is higher (~10%) for non-citizen buyers under EDB schemes. Land Transfer Tax will be taxed at 10% from the sales value, or 30% of capital gains, whichever is higher.
Registration Duty (buyer side) for a non-citizen acquiring a residential property under one of the approved schemes (see below) will increase from 5% → 10% of the property value in 2026.
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Smart City Scheme (SCS)
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Property Development Scheme (PDS)
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Integrated Resort Scheme (IRS)
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Real Estate Scheme (RES)
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Invest Hotel Scheme (IHS)
