Property Closing Costs in Mauritius: Buyer and Seller Fees Explained
A practical 2026 guide to registration duty, land transfer tax, notarial fees, agency fees, mortgage costs, valuations and other expenses that can arise when buying or selling property in Mauritius.
The most important rule when calculating Mauritius property costs is to separate the buyer's costs from the seller's costs. Registration duty is ordinarily a purchaser expense. Land transfer tax is ordinarily a vendor expense. Notarial, agency, banking and due-diligence costs then depend on the actual transaction.
This sounds simple, but many online cost calculators combine taxes paid by different parties and present a single percentage as “the cost of buying property in Mauritius.” That can materially overstate or understate the cash a buyer needs at completion.
The correct calculation should be prepared for the specific deed. Property type, scheme, resale status, exemptions, financing and whether the buyer is a citizen or non-citizen can all change the result.
The Core 2026 Cost Framework
Buyer Costs and Seller Costs Are Not the Same
The buyer and seller should never be working from one combined “closing cost percentage.” Registration duty, land transfer tax, professional fees and financing expenses fall on different parties.
The cleanest approach is to prepare one acquisition-cost statement for the purchaser and a separate net-proceeds statement for the vendor.
At a glance
Buyer: purchase price + registration duty + notarial account + any buyer agency, bank and due-diligence costs.
Seller: sale price less land transfer tax + any seller agency fee + loan settlement and transaction-specific deductions.
Key rule: the seller's land transfer tax is not part of the buyer's acquisition budget.
| Cost | Usually paid by | Typical treatment |
|---|---|---|
| Droits d'enregistrement | Buyer | Generally 5% of transaction value under the ordinary framework, subject to exemptions and special provisions. |
| Land transfer tax | Seller | Generally 5% of transaction value under the ordinary framework, subject to exemptions and special provisions. |
| Notarial fees | Usually buyer for acquisition work | Scalable; EDB states up to a maximum of 2% of transaction value. The actual notarial account should be requested from the notary. |
| Frais d'agence | Depends on mandate / agency agreement | Commercial fee rather than a government tax. The applicable percentage and VAT should be confirmed in the agency agreement. |
| Bank / mortgage costs | Borrower | Can include valuation, facility, security, insurance and mortgage-related charges depending on the bank and facility. |
| Survey / technical review | Party commissioning the work | Variable. May include land-surveyor, structural, snagging, valuation or specialist reports. |
Registration Duty: The Main Buyer Tax
Mauritius uses a deed-registration system. Current EDB guidance states that registration duty on an immovable-property acquisition is payable by the purchaser at 5% of the transaction value under the ordinary framework.
Current PDS guidelines also show 5% registration duty for a purchaser acquiring residential property from a PDS company and 5% on a resale. Older IRS and RES first-sale rules can contain different historical treatment, which is why the exact scheme and sale type should be identified before costs are finalised.
Taxe sur les transferts fonciers
Land transfer tax is ordinarily payable by the vendor. EDB's general guidance shows a 5% rate on the transaction value, while PDS guidance similarly shows 5% payable by the seller on both first sales by the PDS company and resales.
The Finance Act 2026 also introduced a targeted additional duty affecting certain transfers of residential property situated on State land or Pas Géométriques to a non-citizen.
Notarial Fees in Mauritius
The notary plays a central legal role in a Mauritius property transfer. EDB explains that the notary drafts the property deed and must ensure that the property is free from encumbrances. The buyer is free to choose a notary.
EDB's published “Getting Started” guidance describes notarial fees as scalable up to a maximum of 2% of the transaction value. This should not be converted into an assumption that every transaction costs exactly 2%.
The notary may also collect or account for registration duty and other disbursements connected with registration, searches and deed formalities. Buyers should ask for a written breakdown showing professional fees, VAT where applicable, government duty and disbursements separately.
Agency Fees and VAT
Agency remuneration is not a government closing tax. It is a commercial fee agreed under the agency relationship or mandate. The percentage, the party responsible for payment and whether VAT applies should be clear before the transaction reaches completion.
Mauritius's standard VAT rate is currently 15% on taxable supplies. Where a VAT-registered real estate agency charges a taxable brokerage service, VAT is added to the professional fee.
Worked Example: MUR 10 Million Local Residential Purchase
MUR 10 Million Purchase
Purchase price: MUR 10,000,000
Registration duty at 5%: MUR 500,000
Notarial fees: variable and scalable; EDB states up to a maximum of 2%.
Bank / valuation / technical costs: variable if financing or specialist reports are required.
MUR 10 Million Sale
Sale price: MUR 10,000,000
Land transfer tax at 5%: MUR 500,000
Frais d'agence : according to the agreed mandate or brokerage agreement.
Other deductions: outstanding loan settlement, agreed costs and transaction-specific professional charges where applicable.
Worked Example: USD 500,000 Foreign-Buyer Resale
Assume an eligible non-citizen is buying a qualifying resale property for USD 500,000 and the ordinary 5% registration-duty / 5% land-transfer-tax framework applies.
| Objet | Buyer | Seller |
|---|---|---|
| Property price | USD 500,000 | USD 500,000 gross sale value |
| Droits d'enregistrement | USD 25,000 at 5% | — |
| Land transfer tax | — | USD 25,000 at 5% |
| Notarial fee | Variable; EDB reference is scalable up to 2% | Transaction-specific |
| Frais d'agence | Only if payable under the buyer's agency arrangement | According to seller mandate / transaction agreement where applicable |
If an agency fee of 2% + 15% VAT were agreed by one party, the illustrative brokerage amount on USD 500,000 would be USD 11,500. Again, that is an illustration of an agreed fee, not a government duty or universal statutory commission.
Are Foreign Buyers Charged More Than Mauritian Buyers?
The broad 10% registration-duty provision introduced for specified non-citizen acquisitions in the 2025 legislation was repealed by the Finance Act 2026. It should therefore not be used as a blanket closing-cost assumption for foreign buyers in August 2026.
Foreign buyers can still face additional transaction requirements such as EDB approval, scheme eligibility, foreign-currency funding rules, KYC and source-of-funds documentation. Those compliance requirements can increase professional or banking costs even where the basic registration-duty rate is the same.
PDS, IRS, RES, Smart City, IHS and G+2
Approved foreign-buyer routes should not be treated as one identical tax category. Current PDS guidance shows 5% purchaser registration duty and 5% vendor land transfer tax, while older IRS and RES first-sale rules can differ.
IHS, Smart City and qualifying G+2 apartments have their own regulations. State-land or Pas Géométriques status can also change the analysis after the 2026 amendments.
Mortgage and Bank Costs
A financed purchase can create costs that do not exist on a cash transaction. Depending on the bank and facility, these can include valuation charges, loan-processing or facility fees, mortgage documentation and registration, insurance and other security-related costs.
The bank's quotation should be read separately from the property sale costs. Buyers can review our Property Financing in Mauritius guide for the financing process and the special rules that apply to covered foreign-buyer acquisitions.
Valuation, Survey and Due-Diligence Costs
Not every transaction requires the same specialist reports. A bank may require a valuation. A land purchase may justify a survey, planning review or boundary verification. An older villa may justify a structural or building inspection. An off-plan purchase may involve snagging or professional review at handover.
These are not standard government duties, but excluding them merely to produce a lower “closing cost percentage” can be poor planning.
Off-Plan and VEFA Costs
Under VEFA, payments are staged through construction. Registration duty, notarial costs, financing arrangements and scheme-specific foreign-funding rules should therefore be coordinated with the legal payment schedule.
The buyer should not confuse the developer's instalment plan with closing costs. Our VEFA Mauritius guide explains staged payments and completion guarantees separately.
First-Time Buyer and Other Exemptions
Mauritius legislation provides exemptions and concessions for certain property transactions and buyer categories. Eligibility can depend on the type and value of property, use of the property, purchaser status and the version of the law applying when the deed is registered.
A purchaser should therefore avoid assuming eligibility from the phrase “first-time buyer” alone. The notary should verify whether the exact deed qualifies and show the exemption in the completion-cost calculation.
What a Proper Closing Cost Statement Should Show
Common Closing-Cost Mistakes
- Adding the seller's 5% land transfer tax to the buyer's cost.
- Still using the repealed broad 10% foreign-buyer duty from the 2025 legislation.
- Assuming the notarial fee is automatically exactly 2%.
- Quoting an agency fee without stating whether VAT is included.
- Using one cost percentage for PDS, IRS, RES, Smart City, IHS and G+2 property.
- Ignoring bank valuation, facility and mortgage costs on a financed purchase.
- Assuming a first-time buyer exemption without checking the actual deed.
- Calculating only the purchase-day cost while ignoring ongoing syndic, maintenance or management charges.
Ask for the Cost of the Actual Property, Not a Generic Percentage
We can help identify the property category, buyer profile and commercial costs that should be considered before an offer is finalised. The acting notary remains responsible for confirming the legal duties and the final completion statement.
Need a Cost Estimate for a Mauritius Property?
Send us the property price, buyer profile and whether the transaction is a local purchase, foreign-buyer acquisition, resale, off-plan purchase or financed transaction. We can help identify the commercial costs to clarify with the notary and other professionals.
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Official Sources
Property Closing Costs in Mauritius FAQ
How much is registration duty when buying property in Mauritius?
Current EDB general guidance shows registration duty at 5% of the transaction value, payable by the purchaser, subject to exemptions and transaction-specific special rules.
Who pays land transfer tax in Mauritius?
Land transfer tax is ordinarily payable by the vendor. Current EDB general guidance shows a 5% rate under the standard framework, subject to exemptions and special provisions.
Are notary fees 2% in Mauritius?
Not necessarily. EDB describes notarial fees as scalable up to a maximum of 2% of the transaction value. The actual notarial account should be requested for the specific deed.
Do foreign buyers pay 10% registration duty in 2026?
The broad special 10% non-citizen registration-duty provision introduced in 2025 was repealed by the Finance Act 2026. Current EDB guidance shows the ordinary 5% framework, but the exact property and deed must still be checked.
Do I add the seller's 5% land transfer tax to my buyer budget?
No. Registration duty is ordinarily a buyer cost; land transfer tax is ordinarily a seller cost. The two sides should be calculated separately.
How much is VAT in Mauritius?
The standard VAT rate is currently 15%. VAT may apply to taxable professional services such as brokerage or other professional fees where the provider is required to charge it.
Are agency fees fixed by law?
Agency remuneration should be checked against the applicable mandate or agency agreement. It is a professional service fee rather than registration duty or land transfer tax.
What other costs arise when buying with a mortgage?
A financed purchase can involve valuation, bank facility, mortgage-registration, insurance and security-related charges depending on the lender and facility.
Are PDS, IRS and RES closing costs identical?
No. Current PDS guidance shows 5% purchaser registration duty and 5% vendor land transfer tax, but historical first-sale rules under IRS and RES can differ. The scheme and whether the sale is a first sale or resale should be identified before calculating costs.
Who confirms the final closing costs?
The acting notary should confirm the transaction-specific government duties, notarial fees and deed-related disbursements. Banks, agencies and other professionals should separately confirm their own charges.