Guide to Property Taxes in Mauritius

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. 

  • Smart City Scheme (SCS)

  • Property Development Scheme (PDS)

  • Integrated Resort Scheme (IRS)

  • Real Estate Scheme (RES)

  • Invest Hotel Scheme (IHS)

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