Buying in Mauritius and wondering how much to allow on top of the asking price? Here is the short answer: budget 12 to 15% of the purchase price depending on whether you buy new or resale. The main item is registration duty, raised from 5% to 10% on 1 July 2026: beware of older guides still circulating with the old rate. The line-by-line detail, with a worked example.
Registration duty: 10% of the price since 1 July 2026
This is the tax paid by the buyer when the deed is signed. The rate for non-citizens is 10% of the purchase price since 1 July 2026 (it was 5% before), whatever the scheme (PDS, IRS, RES, Smart City or R+2). For a €300,000 property, allow €30,000.
Good to know: the seller pays a transfer tax on their side. As a buyer it does not concern you, but it explains why the notary collects amounts from both sides of the table.
Agency fees: 2.3% including VAT, waived on new builds
On a resale, agency fees amount to 2.3% of the price, VAT included. No hidden line: it is the single amount that pays for the search, the viewings, the negotiation and the support through to the deed.
On an off-plan purchase in a new development, you pay no agency fees at all: our remuneration is covered by the developer, at the same price as if you bought direct. It is one of the real advantages of new builds in your overall budget, to explore in our new developments.
The notary's fees
In Mauritius, a single notary's office handles the transaction for both parties. Fees follow a degressive scale set by law, between 0.5% and 2% of the price depending on the brackets, plus 15% VAT. The more expensive the property, the lower the overall percentage.
The notary verifies the title deeds, ensures the property is free of charges and registers the deed. On purchases in approved schemes, they also check the development's compliance with the Economic Development Board (EDB).
The ancillary costs not to forget
- EDB file: buying in an approved scheme involves an authorisation request to the EDB, with file fees of a few hundred dollars.
- Bank charges: if you finance your purchase with a mortgage, the bank charges arrangement fees and will require insurance.
- International transfers and currency exchange: on six-figure amounts, the gap between a good and a bad exchange rate runs to thousands of euros. Compare your bank with a currency broker.
- First charges: in a residence, the managing agent often calls for working capital on entry, and home insurance starts from the handover of the keys.
Worked example: a €300,000 apartment
| Item | Resale | New build (off-plan) |
|---|---|---|
| Registration duty (10%) | €30,000 | €30,000 |
| Agency fees (2.3% incl. VAT) | €6,900 | €0 |
| Notary (scale + VAT) | €3,500 to €4,500 | €3,500 to €4,500 |
| EDB, bank, transfers, first charges | €2,000 to €5,000 | €2,000 to €5,000 |
| Total costs | €42,400 to €46,400, i.e. 14 to 15.5% | €35,500 to €39,500, i.e. 12 to 13% |
Hence our simple rule: budget 15% on a resale, 12 to 13% on a new build. The margin covers exchange-rate movements and costs specific to your situation; anything unused stays in your pocket.
What you will NOT pay in Mauritius
It is often the pleasant surprise for European buyers:
- No annual property tax or council tax;
- No wealth tax on property;
- No capital gains tax on resale for individuals;
- No inheritance tax in the direct line.
Once the purchase costs are settled, the cost of holding a property in Mauritius comes down to service charges and maintenance. It is one of the reasons the island is a solid investment destination, as we detail in our article on investing in Mauritius from €150,000.
And the residence permit in all this?
If your purchase reaches USD 375,000 in an approved scheme, the permanent residence permit is included for you, your spouse and your dependent children. The associated file fees are marginal compared with the size of the transaction.
Frequently asked questions
Are the costs different for an off-plan purchase?
Yes, and in your favour: no agency fees off-plan, as the agency's remuneration is covered by the developer. You also pay according to a construction-progress schedule, with registration duty still due at signature. See our new developments for typical schedules.
Can you pay in euros?
Yes, most approved developments price in euros or dollars and accept payments in those currencies. For properties priced in rupees, your bank or a currency broker converts at the time of transfer.
What annual costs after the purchase?
Service charges (maintenance, pool, security depending on the residence) and home insurance. No property tax, no council tax. If you rent the property out, rents are taxed on the Mauritian progressive scale: 0% up to Rs 500,000 of annual income, then 10% and 20% above.
Planning a purchase? Browse our properties for sale or tell us about your project: we will give you a precise cost estimate for the property you are interested in.
