Property & Land Tax in Mauritius: What Owners Pay
Registration duty, land transfer tax, rental income tax and Campement Site Tax — a plain-English overview for Mauritian property owners.
Property in Mauritius attracts several distinct taxes at acquisition, holding and disposal stages. Getting them right at the promise-of-sale stage avoids nasty surprises at the notary.
At acquisition
Registration duty is payable by the buyer, typically at 5% of the deed value. Notary fees and a fixed transcription duty also apply.
On sale
Land Transfer Tax of 5% is generally borne by the seller. Reduced rates or exemptions can apply for first sales and specific projects like PDS or SCS.
Rental income
Net rental income is added to taxable income and taxed under PIT bands, subject to deductions for maintenance, insurance and mortgage interest.
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