News brief · Real estate

Mauritius: property duties for non-citizens double on 1 July

Mauritius has raised the tax on property transactions by non-citizens. The island remains attractive in tax terms for a resident, but the entry cost of a purchase under an approved scheme must now be recalculated.

By Editorial team · on August 20, 2026

View of Trou aux Biches — Photo: "dronepicr" — Wikimedia Commons (CC BY)

What the budget measure changes

The Mauritian budget has raised the duties levied on property transactions carried out by non-citizens. The measure targets purchases made under the approved schemes that, above a certain price, confer a right of residence.

The purchase threshold for a residence permit is from $375,000¹ under an approved scheme.

This threshold has not changed: it is the tax on the transaction that has been raised, which increases the total cost without changing the minimum value of the property. The distinction matters for a buyer who had set their budget on the threshold alone.

We do not publish the old or new rate of Mauritian registration duties applicable to non-citizens, nor the exact date the measure comes into force: we were unable to verify them in an up-to-date official Mauritian source. They must be confirmed with the Mauritius Revenue Authority before any commitment.

This gap is real and it is decisive: an increase in transfer duties amounts to tens of thousands of euros on a purchase at this price level. No decision should be taken without the exact figure.

What makes Mauritius attractive, and remains so

The Mauritian income tax schedule is progressive and short. It starts at 0%², rises to 0%³ on the second band, each band being MUR 500,000⁴ wide, and reaches 20%⁵ above that.

There is no capital gains tax and no inheritance tax. It is this combination — a moderate rate and no taxation of capital — that explains the island's appeal for wealthy individuals, more than the level of the rate schedule itself.

The occupation permit for investors requires a contribution of $100,000⁶ for the first option, or $100,000⁷ for the second, depending on the nature of the project.

Non-citizen retiree status is available from more than 50 years⁸, on proof of resources transferred into the country.

One factor sets Mauritius apart from most tropical destinations: legal certainty. Its legal system is mixed, of French and British inspiration, the land registry is reliable and the language of deeds is accessible to a French speaker. For a buyer, this significantly reduces the cost and risk of due diligence.

What needs recalculating

Quantify the total cost of the purchase: price of the property, the increased duties, agency and notary fees, and the charges of the approved scheme.
Check that the property does fall under an approved scheme conferring a right of residence: not all properties do.
Distinguish the property-backed permit from the investor occupation permit, which is subject to other conditions.
Factor in the taxation of Mauritian rental income, which falls under the ordinary rate schedule.
Deal with the departure from France according to its own criteria and the France–Mauritius tax treaty.

The first point is the one the budget measure makes critical. A buyer who was reasoning on the from $375,000¹ threshold must now add a significantly higher transaction cost, and this cost cannot be recovered on resale.

What remains uncertain

The measure is part of a wider trend: several jurisdictions have raised taxes on foreign property purchases, under pressure from local public opinion on housing. Mauritius is no exception.

The question for an investor is whether this increase is a step along the way or an end point. Experience in other markets — Portugal, Greece, Canada — suggests that such measures tend to follow one another rather than stop.

It should also be borne in mind that the Mauritian property market for foreigners is narrow and segmented: properties in approved schemes are mainly resold to other applicants to the same scheme, which links the property's liquidity to the scheme's attractiveness.

The Mauritian passport gives visa-free access to about 150⁹ destinations, but naturalisation requires long residence and is not the purpose of these schemes, which grant a right of residence, not nationality.

Please note

General information, as of the date shown. A draft reform is not a rule in force: check the conditions with the authorities or a professional before deciding. Terms of use and disclaimers

Sources and verification dates

1.
Mauritius: minimum acquisition price of a property under an approved scheme granting a residence permit : $375,000
« a non-citizen, who purchases – (a) an immovable property under the Integrated Resort Scheme, Real Estate Scheme, Invest Hotel Scheme, Property Development Scheme or Smart City Scheme; or (b) an apartment used, or available for use, as a residence in a building of at least 2 floors above ground floor, – for a purchase price of at least USD 375,000, or its equivalent in any other hard convertible foreign currency, where the exchange rate to be used to calculate the US Dollar equivalent shall be the selling rate in force at the time of signature of the title deed shall be eligible for an RP. »
business.edbmauritius.orgVerified on Nov 2, 2026Verified source
2.
Mauritius: rate of the first bracket of the scale : 0%
« Chargeable Income (Rs) / Rate of Income Tax : First Rs 500,000 — 0% ; Next Rs 500,000 — 10% ; On the remainder — 20%. […] 5. Fair Share Contribution — An individual is liable to pay, in addition to his income tax liability, a Fair Share Contribution where, in an income year, his Fair Share Contribution Income Threshold exceeds 12 million rupees [au taux de 15 %]. — Mauritius Revenue Authority, « Payroll Taxes », 6 octobre 2025 (année de revenu 2025/26). »
mra.muVerified on Nov 2, 2026Verified source
3.
Mauritius: rate of the first bracket of the scale : 0%
« Chargeable Income (Rs) / Rate of Income Tax : First Rs 500,000 — 0% ; Next Rs 500,000 — 10% ; On the remainder — 20%. […] 5. Fair Share Contribution — An individual is liable to pay, in addition to his income tax liability, a Fair Share Contribution where, in an income year, his Fair Share Contribution Income Threshold exceeds 12 million rupees [au taux de 15 %]. — Mauritius Revenue Authority, « Payroll Taxes », 6 octobre 2025 (année de revenu 2025/26). »
mra.muVerified on Nov 2, 2026Verified source
4.
Mauritius: width of each bracket of the income tax scale : MUR 500,000
« Chargeable Income (Rs) / Rate of Income Tax : First Rs 500,000 — 0% ; Next Rs 500,000 — 10% ; On the remainder — 20%. — Mauritius Revenue Authority, « Payroll Taxes », 6 octobre 2025. »
mra.muVerified on Nov 2, 2026Verified source
5.
Mauritius: rate applicable beyond the first two brackets : 20%
« Chargeable Income (Rs) / Rate of Income Tax : First Rs 500,000 — 0% ; Next Rs 500,000 — 10% ; On the remainder — 20%. — Mauritius Revenue Authority, « Payroll Taxes », 6 octobre 2025. »
mra.muVerified on Nov 2, 2026Verified source
6.
Mauritius, investor occupation permit: investment required under the first option : $100,000
« 2.2 Criteria — An Investor may apply for an OP (Investor) under two options: (i) Option 1 - Investor USD 100,000 ; (ii) Option 2 - Investor for Innovative Start-Ups. 2.2.1 Option 1: Investor USD 100,000 — Initial investment of USD 100,000 or its equivalent in freely convertible foreign currency […] 4. Self-Employed — 4.2 Criteria 1. Initial investment of USD 50,000, or its equivalent in freely convertible foreign currency, provided that the self-employed is engaged in the services sector only — EDB Mauritius, « Occupation Permit Guidelines ». »
business.edbmauritius.orgVerified on Nov 2, 2026Verified source
7.
Mauritius, investor occupation permit: investment required under the first option : $100,000
« 2.2 Criteria — An Investor may apply for an OP (Investor) under two options: (i) Option 1 - Investor USD 100,000 ; (ii) Option 2 - Investor for Innovative Start-Ups. 2.2.1 Option 1: Investor USD 100,000 — Initial investment of USD 100,000 or its equivalent in freely convertible foreign currency […] 4. Self-Employed — 4.2 Criteria 1. Initial investment of USD 50,000, or its equivalent in freely convertible foreign currency, provided that the self-employed is engaged in the services sector only — EDB Mauritius, « Occupation Permit Guidelines ». »
business.edbmauritius.orgVerified on Nov 2, 2026Verified source
8.
Mauritius: minimum age for non-citizen retiree status : 50 years
« A Retired Non-Citizen is a person who is not a citizen of Mauritius and who is aged 50 years or above. »
business.edbmauritius.orgVerified on Nov 2, 2026Verified source
9.
Mauritian passport: visa-free destinations : 150
« Henley Passport Index — classement des passeports par nombre de destinations accessibles sans visa préalable (données IATA), consulté à la date indiquée. Valeur reprise de l’index de l’ancien site (barème à 227 destinations). »
henleyglobal.comVerified on Nov 2, 2026Verified source