Buying Property as a Mauritian in 2025-2026

Purchasing real estate as a Mauritian citizen follows a clearly defined legal and fiscal framework. While citizens enjoy unrestricted access to the property market without requiring approval from the Economic Development Board, the property acquisition process remains governed by clearly defined laws, transaction duties, and notarial requirements that directly influence costs, timelines, and long-term ownership considerations.

Whether the objective is buying a house, an apartment, land for construction, or investing in Mauritian real estate (whether as a primary residence or rental property), understanding the framework applicable to local buyers proves essential for making informed and secure **property investment decisions in the 2025-2026 property market. **This complete guide examines the acquisition process from legal requirements through to the practical implications of the 2025-2026 Budget changes. Whether you're a first-time buyer, property investor, or upgrading your home, this guide provides the foundation you need to make informed decisions.

Property Eligibility for Mauritian Citizens: Market Access Overview

No EDB Approval Required for Mauritians

Mauritian citizens enjoy unrestricted access to purchase residential or commercial real estate anywhere on the island. No nationality-based restrictions apply regarding location, property type, or value. This allows citizens to proceed directly to the transaction phase without prior authorisation.

Legal Framework

Property ownership is typically acquired in full ownership (pleine propriété), subject to title conditions, servitudes, zoning rules, and planning regulations applicable to the specific property.

Unrestricted Access: A Local Advantage

This unrestricted access represents a significant advantage for Mauritian buyers. Citizens can enter the property market at any price point and in any location without regulatory constraints—a significant advantage for both first-time buyers and property investor.

How to Buy Property in Mauritius: Process Essentials

Why the Notary Is Essential in Property Transactions

The notary stands at the centre of every property transaction in Mauritius, serving as both legal guardian and public officer throughout the acquisition process. This professional ensures the transaction complies with all statutory requirements while protecting the interests of both parties.

Step-by-Step Purchase Process

The standard acquisition process follows a structured sequence. Initially, buyer and seller reach agreement on price and conditions, after which the buyer appoints a notary to handle the transaction. The notary then conducts comprehensive legal due diligence covering title verification, boundary confirmation, existing charges, servitudes, and regulatory compliance.

Following satisfactory due diligence, both parties sign the deed of sale (acte de vente) before the notary. Payment of applicable duties accompanies this signature, and the deed is subsequently registered at the Registrar-General. Ownership transfers legally only upon completion of this registration process.

Typical Timeline

Official sources do not specify a universal duration for the entire purchase process. Statutory time limits and penalties apply to registration of specific instruments under the Registration Duty Act, but overall timelines vary widely depending on financing arrangements, mortgage approval, due diligence complexity, and notarial scheduling. Buyers should discuss expected timeframes with their notary early in the process.

Where to Find a Notary and Register Your Property

Purchases are typically executed through a notary, and the Association des Notaires de l'Ile Maurice publishes a directory to help buyers identify qualified professionals. Registrations are handled through the Registrar-General's Department framework, which provides official contact details and service navigation for all registration-related matters.

Property Purchase Costs in Mauritius: What You'll Pay

Two Government Charges: What Buyers Pay

Understanding the true cost of buying property in Mauritius (including all transfer costs) requires clarity on two principal government charges that apply to every transaction. These charges are frequently confused but remain legally distinct, with different parties bearing responsibility for each.

Registration Duty

Registration duty is generally paid by the buyer and calculated as a percentage of the declared property value. For standard transfers of immovable property, the applicable rate is generally 5 %, though specific exemptions or special regimes may apply depending on the nature of the transaction. This duty represents the primary closing cost beyond the purchase price itself.

Land Transfer Tax

Land transfer tax (sometimes compared to stamp duty in other jurisdictions) is generally borne by the transferor (seller) rather than the buyer. Rates depend on the nature of the transfer and the applicable schedule under the Land (Duties and Taxes) Act. While this charge does not directly increase the buyer's invoice, it forms part of the overall transaction cost structure and may indirectly influence pricing negotiations.

Cost Summary

The combined effect of these duties means total transaction costs (excluding notarial fees) typically represent approximately 5 percent of property value for the buyer directly, with the seller bearing land transfer tax. Exact treatment depends on the transaction's nature, with the notary managing the full conveyancing process and confirming applicable charges during the due diligence phase.

Home Loans for Mauritian Buyers: What to Expect

Government Support and Loan Duties

Mauritian citizens buying a house, constructing, or renovating their principal residence through a home loan or mortgage may benefit from time-bound government support schemes during eligible periods. The duties and fees on loan and mortgage instruments are determined by the applicable schedules, and buyers should confirm exact amounts with their notary and lending bank.

Registration Duty Act: How Loan Duties Are Calculated

The Registration Duty Act provides for specific treatment of loan instruments, with duties calculated according to defined schedules. Mauritian borrowers should verify current applicable rates and any available support measures with their notary before finalising financing arrangements.

Home Loan Requirements: What Mauritian Banks Ask For

Major lenders in Mauritius apply consistent documentation requirements when assessing home loan applications. Most banks request a combination of identity verification, income proof, and property documents.

MCB's home loan documentation guide specifies proof of identity and address, recent payslips or MRA return, bank statements (if not already banking with MCB), and property documents including the seller contract and title deed. For construction loans, permits and plans are additionally required. SBM similarly requires NIC or passport, the last three months of payslips, a utility bill, and recent bank statements for non-SBM customers. The Mauritius Housing Company follows comparable requirements, with documentation varying according to loan type.

Deposit Requirements and Lending Criteria

Deposits vary by bank and borrower profile. Lenders apply affordability tests and risk limits guided by Bank of Mauritius prudential frameworks, and these criteria can change over time. Buyers should expect to provide a deposit and confirm the current loan-to-value policy directly with their chosen bank before committing to a purchase.

Budgeting for Home Loan Costs and Fees

First-time home buyers and owner-occupiers should factor financing costs into acquisition planning from the outset. Understanding the full cost of borrowing, including all duties and bank fees, helps buyers budget accurately and avoid unexpected expenses at completion.

Buying New-Build Property from Developers in Mauritius

What Changes When You Buy from a Developer

When acquiring property from a developer, the fundamental legal structure remains unchanged. However, the transaction typically involves additional documentation and extended timelines reflecting the nature of new-build or off-plan purchases.

Off-Plan Purchase Process and Milestones

Developer purchases generally commence with a reservation or preliminary agreement, followed by staged payments linked to construction milestones. Upon completion, delivery and snagging procedures (réception des travaux) allow the buyer to verify the property meets agreed specifications before final acceptance.

For apartment purchases, buyers also encounter co-ownership (copropriété) or syndic rules governing shared spaces and collective decision-making within the development.

Timeline and Documentation for Developer Purchases

Mauritian buyers remain subject to the same registration and transfer principles when purchasing from developers. However, documentation is typically more extensive, and the timeline from initial commitment to final ownership extends considerably compared to existing property acquisitions. Buyers should carefully review all contractual terms, particularly those relating to completion dates, specification changes, and remedies for delay.

Annual Property Costs and Local Taxes in Mauritius

No General Nationwide Property Tax

Good news for property owners: Mauritius does not have a general nationwide annual property tax on all residential property. However, property owners may pay local authority rates, co-ownership charges, and other levies depending on property type and location.

Applicable Charges

Municipal or district council rates apply in certain areas, calculated according to local authority methodologies. For apartment owners, syndic fees cover the management and maintenance of common areas and shared facilities. Additional service charges may apply depending on the specific property and its location within managed developments or gated communities.

How to Budget for Ongoing Property Costs

These ongoing charges vary significantly by local authority area and development structure. Prospective buyers should investigate applicable recurring costs before completing any purchase, as they represent permanent commitments throughout the ownership period.

2025-2026 Budget Impact: What Mauritian Buyers Need to Know

How the 2025-2026 Budget Affects Property Purchases

The 2025-2026 Budget introduced critical changes for Mauritian property buyers, particularly those planning new construction or off-plan purchases.

Principal Change: VAT Refund Scheme

Budget measures confirm that the VAT Refund Scheme applicable to eligible residential construction and certain qualifying acquisitions from developers was not renewed and ended on 30 June 2025, subject to the scheme conditions. Projects completed after that date cannot benefit from the refund mechanism.

Smart City Incentive Changes

Certain Smart City fiscal incentives have been revised under the 2025-2026 Budget measures, with transitional provisions applying to qualifying projects already started. Even for Mauritian buyers, these changes may influence supply and pricing inside Smart City developments going forward.

Unchanged Elements

The 2025 Budget does not introduce new acquisition taxes for Mauritian buyers and leaves unchanged the general registration duty framework applicable to citizens, ownership rights, and access to bank financing. For Mauritians purchasing existing property or land, the Budget's direct impact therefore remains limited.

VAT and Construction: Practical Impact

In practical terms, the end of the VAT refund mechanism means that VAT which was previously recoverable under the scheme becomes a non-recoverable cost for eligible projects. Developers may factor this into their overall project economics and pricing of new-build units.

Buyers building or purchasing off-plan should therefore confirm, on a case-by-case basis, the VAT treatment and whether any refund mechanism applies under the legislation in force at the time of completion.

The 2025-2026 Budget thus marks a transition toward greater cost transparency. Before committing to a construction project or purchase from a developer, it is essential to confirm VAT treatment and its impact on the final price.

Key Considerations Before Completing a Purchase

Before signing any agreement, several critical factors warrant careful attention to ensure a smooth acquisition process. Buyers should confirm total acquisition costs early, including all duties and notarial fees, to avoid unexpected expenses at completion.

Understanding whether VAT applies and whether any refund mechanism remains available proves particularly important for new construction or developer purchases following the 2025 Budget changes. Verification of zoning, land use permissions, building permits, and planning regulations ensures the intended use of the property is legally permissible.

For apartment purchases, reviewing co-ownership rules and understanding recurring charges prevents unwelcome surprises after acquisition. Those financing their purchase should confirm loan-related duties, bank documentation requirements, and associated costs to establish the true total cost of acquisition.

Throughout this process, the notary remains the primary safeguard in ensuring legal security and protecting the buyer's interests. The Association des Notaires de l'Ile Maurice provides a directory of qualified professionals, while the Registrar-General's Department handles all registration matters.

Buy Property in Mauritius with Confidence

Buying property in Mauritius as a local citizen remains a legally secure and relatively straightforward process. Citizens enjoy unrestricted access to the property market without requiring EDB approval, with clearly defined duties and a notarial system providing robust legal protection throughout the transaction.

While the 2025 Budget affects construction-related incentives through the VAT Refund Scheme deadline and removes certain Smart City fiscal benefits for new projects, it does not fundamentally alter the property purchase framework for citizens acquiring existing property or land.

Understanding transaction duties, financing structures, bank requirements, and the evolving fiscal environment enables Mauritian property buyers to navigate the 2025-2026 property market with confidence and make informed investment decisions.

FAQ

What is the registration duty rate for Mauritian property buyers? Registration duty is generally payable by the buyer at approximately 5 percent for standard transfers, though specific exemptions or regimes may apply depending on the transaction.

Is land transfer tax paid by the buyer or seller in Mauritius? Land transfer tax is generally paid by the transferor (seller), with rates depending on the nature of the transfer and the applicable schedule.

What documents do I need for a mortgage in Mauritius? Banks consistently require identification (NIC or passport), proof of income (payslips or MRA return), bank statements, and property documents including the seller contract and title deed. Construction loans additionally require permits and plans.

What deposit do I need to buy property in Mauritius? Deposits vary by bank and borrower profile. Lenders apply affordability tests and risk limits that can change over time. Buyers should confirm current loan-to-value policies directly with their chosen bank.

Does Mauritius have annual property tax for homeowners? No. Mauritius does not have a general nationwide annual property tax on all residential property. However, local authority rates, co-ownership charges, and other levies may apply depending on property type and location.

Did the 2025-2026 Budget increase taxes for Mauritian buyers? No new acquisition taxes were introduced for Mauritian buyers. The principal change affects VAT recovery on construction and developer purchases not meeting scheme deadlines.

Is the VAT Refund Scheme for new homes still available in 2026? No. This scheme ended on 30 June 2025. Residential construction projects completed after this date can no longer benefit from VAT refunds.

Can Mauritian citizens buy land to build a house? Yes. There are no restrictions on Mauritians purchasing land, subject to applicable zoning and planning rules.

Where can I find a notary in Mauritius? The Association des Notaires de l'Ile Maurice publishes a notary directory. The Registrar-General's Department provides information on registration-related matters.

Can Mauritians buy property through a company structure? Mauritian citizens may acquire property through company structures, though this involves different registration considerations and tax treatment. Professional advice should be sought to understand the implications for specific circumstances.

What are notary fees in Mauritius?

Notary fees cover the drafting of the deed and registration formalities. They are in addition to registration duty (~5%) and vary depending on the complexity of the file. Request a detailed quote before committing.

Can I buy property in Mauritius without a deposit?

Mauritian banks generally require a deposit. The amount depends on the institution and borrower profile. 100% financing is not guaranteed: check the loan-to-value ratio with your bank.

Is it mandatory to use a notary to buy property in Mauritius?

Yes, it is mandatory. All property transactions must be formalized by notarial deed and registered with the Registrar-General. The notary guarantees the legal security of the transaction.

Sources

• Mauritius Revenue Authority – Budget 2025-2026 highlights; Registration Duty Act

• Bank of Mauritius – Prudential guidance for residential property lending

• Economic Development Board Mauritius – Real estate regulatory framework

• Land (Duties and Taxes) Act – Ministry of Finance Mauritius

• Association des Notaires de l'Ile Maurice – Notary directory

• Registrar-General's Department – Contact and services

• MCB Mauritius – Home loan document checklist

• SBM Bank Mauritius – Home loan document requirements

• Mauritius Housing Company – Housing loan documentation

 

E&OE* – This article is provided for general information purposes only and does not constitute legal, tax, or financial advice. Readers should seek professional advice before making property or investment decisions.*