Cost of Buying Property in Mauritius: Taxes, Fees and One-Off Costs for Foreign Buyers
The purchase price is only part of what a foreign buyer pays when acquiring property in Mauritius. This page breaks down registration duty, notary fees, EDB processing fees and agency commission, with current rates and the regulatory shifts to track in 2026.
A foreign buyer in Mauritius pays more than the purchase price. Registration duty, notary fees, agency commission, EDB processing fees, and bank transfer costs add up to a measurable percentage on top of the headline figure. The exact total depends on the scheme, the development, and the date of the deed.
This page covers the one-off costs only — fees and taxes due at the time of acquisition. Recurring costs such as syndic charges, municipal taxes and maintenance are handled separately in Total Cost of Owning Property in Mauritius.
All rates verified against Economic Development Board (EDB) publications and current market practice as of mid-2026.
The full cost breakdown in one table
| Cost item | Who pays | Rate / Amount | Notes |
|---|---|---|---|
| Registration duty | Buyer | 5% | Applies to IRS, RES, PDS, SCS, IHS and qualifying G+2. |
| Land transfer tax | Seller | 5% (transitional) or 10%, or 30% of capital gain (whichever higher on resale) | Often embedded in the price set by the developer. |
| Notary fees | Buyer | Sliding scale, typically 0.6% to 1.15% incl. VAT | Often charged at a flat 1% + VAT for IRS, RES, PDS, SCS due to complexity. |
| EDB processing fee | Buyer | MUR 10,000 (IRS, RES) / MUR 25,000 (PDS) / variable (SCS, G+2) | Non-refundable. Required for residence permit application. |
| Agency commission | Varies | 2% per party, plus 15% VAT (2.3% each) | Statutory cap since 1 August 2026 (GN 125 of 2026). Often embedded in the price on new off-plan developer sales. |
| Bank transfer fees | Buyer | Variable — depends on bank and currency | Funds must come from abroad in hard convertible currency. |
For a USD 500,000 PDS villa, total one-off costs typically land between 6.5% and 10% of the purchase price, depending on whether registration duty applies at 5% or 10%, and how much is embedded in the developer's marketing price.
Registration duty: 5%
Registration duty is the largest single cost on top of the purchase price. It is paid by the buyer at the time of registering the deed with the Registrar General.
Until recently, the rate was 5% of the property value for both citizens and non-citizens buying under approved schemes. The Finance Act 2025 had raised the rate for non-citizens to 10%. That increase was repealed by the Finance Act 2026 (Act No. 14 of 2026), assented on 12 August 2026. Non-citizens acquiring under IRS, RES, PDS, SCS, IHS or qualifying G+2 pay registration duty at the ordinary rate of 5%.
A separate additional duty of 10% now applies where the property sits on State land or Pas Géométriques and is transferred to a non-citizen. It is borne by the seller, whatever their nationality, and does not apply where a preliminary reservation contract was executed before 19 June 2026 before a notary.
The duty is paid in foreign currency, separately from the 85/15 split that applies to the purchase price itself.
Land transfer tax — payable by the seller
The Land Transfer Tax (LTT) is the seller's tax, not the buyer's. It is mentioned here because in new off-plan developer sales, the LTT is generally embedded in the marketing price — the buyer effectively pays it through a higher headline number.
The same Budget 2025-2026 increase applies to LTT on resale by a non-citizen: 10% of the sale price, or 30% of the realised capital gain, whichever is higher. This affects exit liquidity for foreign owners who resell after holding for several years.
Notary fees
Notary fees in Mauritius follow a sliding scale defined by regulation:
- 2% on the first MUR 250,000
- 1.5% on the next MUR 500,000
- 1% on the next MUR 1,000,000
- 0.5% on the balance
All fees are subject to 15% VAT. Total notary cost typically lands between 0.6% and 1% of the property price, including VAT.
For acquisitions under IRS, RES, PDS or SCS, notaries often apply a simplified flat rate of around 1% plus VAT (so 1.15% incl. VAT) because the deed structure is more complex — HOA agreements, residence permit application, layered ownership terms. The flat rate is set with the notary in advance.
Administrative costs and stamp duties add MUR 2,500 to MUR 10,000 on top, depending on the notary.
EDB processing fee
Every foreign acquisition under an approved scheme requires application to the Economic Development Board. The processing fee is non-refundable and depends on the scheme:
- IRS, RES: MUR 10,000
- PDS: MUR 25,000
- SCS, IHS, G+2: rates vary; confirmed with the developer or notary at application
The fee covers the EDB's review of the buyer's eligibility, source of funds, and the project's compliance with scheme requirements. Application is normally submitted by the scheme company (the developer's legal entity) or by the buyer's notary through the EDB's online portal.
A separate residence permit application carries its own MUR 25,000 processing fee, paid in addition when the buyer applies for residence above the USD 375,000 threshold.
Agency commission in Mauritius
The legal cap
Since 1 August 2026, a statutory cap applies. It is set by Government Notice No. 125 of 2026, made under the Real Estate Agent Authority Act 2020.
| Transaction | Party liable | Maximum |
|---|---|---|
| Sale or purchase | Buyer | 2% |
| Seller | 2% | |
| Rental (all durations) | Landlord | 8% |
| Tenant | 8% |
This is a ceiling, not a fixed rate. The percentage is negotiable downwards.
What gets added
VAT at 15% applies in every case. An estate agent must register for VAT regardless of turnover. On a sale, each party therefore bears up to 2.3% of the price.
Calculation base
Sale: the total consideration payable under the deed. Long-term rental: 12 months of rent. Short-term rental: total rent for the period.
Off-plan new-build
The developer pays the agency. The buyer sees no separate commission line on the deed, the cost sits inside the advertised price. How the cap applies to off-plan distribution needs case-by-case verification, the text does not address it explicitly.
Check before you sign
Every agent, land promoter and property developer must be registered with the REAA. Transitional provisions under section 46 of the Act allow six months from its commencement; the registration process opened on 1 August 2026. Several provisions of the Act, including those on registration, are not yet proclaimed.
Written contract required
No transaction may be carried out without a written contract between agent and client. That is where the split is fixed.
Additional fees
Some agencies charge KYC or compliance fees. These cover a legal obligation of the agent. Since the cap came into force, their legitimacy is questionable. Negotiate them.
Bank transfer and currency costs
Since 13 December 2024, foreign buyers must pay 85% of the purchase price in Mauritian rupees to the developer, after transferring funds from abroad in hard convertible currency. The remaining 15% can be paid in foreign currency or rupees. Registration duty is paid in foreign currency, separately.
This structure adds bank transfer fees and exchange rate spread to the buyer's cost. The exact amount depends on the originating bank, the currency, and the timing of conversion. On a USD 500,000 acquisition, currency-related costs typically range from 0.3% to 1% of the principal, depending on the bank and the spread negotiated.
The full price is transferred to the notary's account in USD, EUR or another hard convertible currency. The notary then handles the conversion and disbursement to the developer per the 85/15 rule.
Worked example: USD 500,000 PDS villa
A simplified illustration for a foreign buyer acquiring a USD 500,000 villa under PDS. Figures use the 5% registration duty rate applicable since the Finance Act 2026.
| Cost item | Rate | Amount (USD) |
|---|---|---|
| Purchase price | — | 500,000 |
| Registration duty (5%) | 5% of price | 25,000 |
| Notary fees (flat 1% + VAT for PDS) | 1.15% of price | 5,750 |
| EDB processing fee (PDS) | MUR 25,000 | ≈ 550 |
| Residence permit fee | MUR 25,000 | ≈ 550 |
| Agency commission | Typically embedded in price for new developer sale | 0 |
| Bank transfer / currency spread | 0.3% to 1% of price | 1,500 to 5,000 |
| Total one-off costs (excluding price) | ≈ 6.7% to 7.4% of price | ≈ 33,350 to 36,850 |
What is not included in this page
This page covers acquisition costs only. The following ongoing costs are handled separately:
- Syndic charges (HOA fees) for shared facilities in PDS, IRS and SCS developments
- Municipal taxes and local levies
- Insurance, maintenance and utility costs
- Income tax on rental income (15% flat rate on rental income for non-residents)
- Property management fees if the unit is rented out remotely
For the full picture, see Total Cost of Owning Property in Mauritius.
Practical next steps
Before signing, a foreign buyer should request three things in writing from the notary:
- The applied registration duty rate, dated to the planned deed registration
- The notary fee structure for the specific scheme (sliding scale or flat rate)
- A line-by-line breakdown of EDB application costs and residence permit fees
For background on which scheme applies to a property, see Mauritius Property Schemes Compared. For the distinction between holding a residence permit and being a Mauritian tax resident, see Residence Permit vs Tax Residence.
Conclusion
For a foreign buyer in Mauritius, one-off costs typically land between 6.5% and 10% of the purchase price, depending on the scheme, the registration duty rate applied at signature, and the way agency commission is structured. Registration duty is the largest variable. The 5% to 10% transition tied to the Budget 2025-2026 is the single point worth verifying with a notary before any commitment.