Guide to Property Taxes in Mauritius

Non-resident individuals are generally subject to Mauritian income tax on income derived from sources in Mauritius, including rental income from real estate situated in Mauritius.

Income Tax

Rental income from Mauritian real estate is generally included in the individual's taxable income. Tax is imposed on net taxable rental income after allowable expenses incurred in producing that income.

From 1 July 2025, individual income is subject to the following progressive rates:

Rental Income Tax

Rental income derived from property situated in Mauritius by a non-resident individual is subject to Mauritian income tax.

For non-residents, the portion of chargeable income attributable to rent, royalties, premiums and other income derived from property is taxed at a flat rate of 15%.

The 15% rate applies to net chargeable rental income, rather than automatically to gross rent. Qualifying expenditure incurred in producing the rental income may therefore generally be deducted in determining the taxable amount, subject to the applicable Mauritian tax rules.

For comparison purposes, assuming deductible property expenses equal 30% of gross rental income, annual rents of €18,000, €72,000 and €144,000 produce net taxable rental income of €12,600, €50,400 and €100,800, respectively. Applying Mauritius's 15% tax rate for rental income attributable to a non-resident results in estimated annual income tax of €1,890, €7,560 and €15,120, equivalent to an effective tax burden of approximately 10.5% of gross rental income at each level.

Capital Gains Tax

Mauritius does not impose a general capital gains tax on individuals.

Accordingly, a genuine capital gain arising from the disposal of investment property is generally not subject to capital gains tax.

However, where an individual repeatedly acquires and disposes of property, or where a transaction forms part of a property-trading or profit-making activity, the Mauritius Revenue Authority may treat the resulting profit as ordinary taxable business income rather than a capital gain.

Corporate Tax

Companies are generally subject to Mauritian corporate income tax at a standard rate of 15% on taxable profits, including taxable rental profits.

Qualifying expenses incurred in producing rental income are generally deductible when calculating taxable corporate income.

Mauritius does not impose a separate corporate capital gains tax. Genuine capital gains are generally outside the income tax base. However, gains arising from property acquired or disposed of as part of a business, trading activity or profit-making undertaking may be treated as ordinary taxable business income.

Certain companies and activities can benefit from reduced rates, exemptions or other preferential tax treatment, subject to the applicable statutory conditions.

Property Buying Costs and Taxes in Mauritius

Property Holding Tax

Mauritius does not impose a general national annual property or net wealth tax based simply on the market value of real estate.

However, property owners may still incur municipal or local authority charges, land-related charges and other property-specific levies depending on the location and nature of the property. Therefore, the statement that Mauritius has no property taxes should be understood as referring to the absence of a general nationwide annual property-value tax.

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)