Buying in Mauritius costs more than the price displayed.
Between notary fees, registration fees, potential VAT, and other expenses, the actual budget must be established before signing. In Mauritius, property transfers are handled by a notary, and the tax regime depends on the type of property, the structure, and, for some foreign buyers, the chosen acquisition method.registrar.govmu.org)
In practice, the sale price must be paid through the notary's account, either by bank check or bank transfer. (lawsofmauritius.govmu.org)
What costs should be expected?
The best approach is to separate costs regulated by law from variable costs. The former are found in the legal price schedule; the latter depend on financing, the type of goods, and the chosen service providers. (lawsofmauritius.govmu.org)
Overview of the main expenditure items
| Job | Rule or basis for calculation | Key takeaways |
|---|---|---|
| Notary fees | A progressive scale of 2% on the first Rs 250,000, 1.5% on the next Rs 500,000, 1% on the following million and 0.5% on the remainder, with a minimum of Rs 1,000.mauritiuslii.org) | The fee can be lowered with the agreement of the Chamber of Notaries. (lawsofmauritius.govmu.org) |
| Registration fees | 5% for the standard scheme; 10% for certain transfers to non-citizens from 1 July 2026. (lawsofmauritius.govmu.org) | The buyer's status and the type of property can change the final rating. (lawsofmauritius.govmu.org) |
| Administrative fees | Rs 700 per document relating to the transfer of property. (lawsofmauritius.govmu.org) | This position is modest, but it is added to each case. (lawsofmauritius.govmu.org) |
| VAT | 15% on taxable supplies made by a taxable person.mra.mu) | It is necessary to check whether a taxable service is included in the price or billed separately. |
This table summarizes the easiest amounts to estimate. It does not replace a notary's quote, especially if your purchase is off-plan, through a structured program, or with international bank financing. (lawsofmauritius.govmu.org)
Special case: PDS, VEFA and off-plan purchase
An off-plan purchase can involve a reservation agreement or a suspensive condition agreement, followed by the final deed. Registration regulations recognize deferred payment sales and VEFA (sale in future state of completion), and the EDB framework covers real estate schemes such as PDS (Property Development Scheme). In practice, this can multiply the number of documents and therefore the notarial and administrative costs; hence the importance of obtaining a quote for each document individually. (lawsofmauritius.govmu.org)
To go further in preparing the overall budget, the Practical guides for expatriates can serve as a checklist.
Notary fees: how to read them without making a mistake
The legal fee schedule for notaries is progressive. For a deed subject to a proportional fee, the schedule provides for 2% on the first Rs 250,000, then 1.5%, 1% and 0.5% in successive increments, with a minimum of Rs 1,000. The law adds that a notary may, with the agreement of the Chamber, charge a fee lower than the schedule.
As a rough guide, this gives approximately Rs 28,750 on a property worth Rs 3 million, Rs 43,750 on Rs 6 million and Rs 63,750 on Rs 10 million.
Registration fees and taxes on purchase
The standard registration fee is 5% for most property transfers. The amended legislation also provides for a rate of 10% for certain residential transfers to non-citizens, effective July 1, 2026, under the provisions of Article 3(1G). The official portal further notes that non-citizens can purchase certain condominium units of type G+2 or higher, subject to prior approval and starting from MUR 6 million. (lawsofmauritius.govmu.org)
VAT and related services
VAT in Mauritius is 15% on taxable supplies provided by a taxable person. Therefore, when purchasing property, the best course of action is to check whether the advertised price already includes VAT or if a separate invoice will show VAT on a taxable service related to the transaction.
Additional costs not to be forgotten
Small additional expenses are often what cause the budget to spiral out of control. The notary must, in particular, point out the consequences of under-declaring the price and the fact that the payment must be made through their bank account or by bank transfer, which explains why bank and exchange fees should be anticipated from the outset. (lawsofmauritius.govmu.org)
- Registration administrative fees The official fee schedule states Rs 700 for a document relating to the transfer of property. (lawsofmauritius.govmu.org)
- Bank and exchange fees : they vary depending on the bank, currency and payment channel, so you must request them before any large transfer.
- Mortgage insurance and home insurance : they depend on the financing and the level of coverage chosen.
- Condominium fees : they mainly concern apartments, residences and co-ownership programs.
- Transcripts, certified copies, expert opinions or translations : they appear mainly in international or funded cases.
The editorial and legal framework of the site is specified in the legal notices.
How do I calculate the total cost of my purchase?
The simple formula is as follows: property price + notary fees + registration fees + administrative costs + any applicable VAT + variable costs. The more expensive the property, the higher the notary fees, but the progressive scale prevents the entire percentage from being applied to the whole price.
Examples of a fixed budget excluding variable costs
| Property price | Notary | Registration fee | Administrative fees | Estimated fixed total |
|---|---|---|---|---|
| Rs 3,000,000 | Rs 28,750 | Rs 150,000 | Rs 700 | Rs 179,450. (lawsofmauritius.govmu.org) |
| Rs 6,000,000 | Rs 43,750 | Rs 300,000 | Rs 700 | Rs 344,450. (lawsofmauritius.govmu.org) |
| Rs 10,000,000 | Rs 63,750 | Rs 500,000 | Rs 700 | Rs 564,450. (lawsofmauritius.govmu.org) |
If your case falls under the scheme as of July 1, 2026, a property worth Rs 6 million would raise fixed costs to approximately Rs 644,450. (lawsofmauritius.govmu.org)
How to reduce the bill without taking risks?
- Request a detailed quote from the notary before reserving the property.
- Verify the exact status of the property and the buyer, as the tax regime may vary depending on the arrangement. (lawsofmauritius.govmu.org)
- Confirm whether the advertised price already includes VAT or a separate taxable service.
- Anticipate bank charges and any potential exchange fees before transferring funds.
- Never underreport the price; the notary must warn you of the risks associated with an inaccurate declaration. (lawsofmauritius.govmu.org)
FAQ — Frequently Asked Questions
What exactly are the additional costs to expect when buying a property in Mauritius (notary fees, registration fees, VAT)?
The most common additional costs are notary fees, registration fees, administrative registration fees, and, depending on the specific case, potential VAT on certain services, bank and exchange fees, insurance, and condominium fees. The key is to distinguish between what is legally mandated and what depends on the seller, the bank, or the condominium association. To avoid oversights, always request a written, itemized breakdown.
How much do notary fees cost in Mauritius for a property acquired through a PDS or VEFA program?
The PDS (Plan de Développement Social - Social Development Plan) is part of the EDB (Établissement de Développement de la Construction - Development Development Scheme), and VEFA (Vente en l'Établissement de Futur d'Aménagement - Future Sale in Future State of Completion) is recognized by the registration system. In practice, the notary's fees depend primarily on the deeds actually signed and the legal fee schedule applicable to each deed, which is subject to a proportional fee. In a plan-based sale, there may be a preliminary deed followed by the final deed; it is therefore better to request a comprehensive estimate, deed by deed, rather than a single percentage quoted verbally. (lawsofmauritius.govmu.org)
Do registration fees in Mauritius apply differently for foreign investors and what is the current rate?
Yes. The regulations are not always the same for a foreign buyer. The standard rate is 5%, but the legislation also provides for 10% for certain transfers of residences to non-citizens starting July 1, 2026. In addition, the official portal indicates that non-citizens can purchase certain apartments (G+2 or higher) with prior approval and a minimum price of MUR 6 million. (lawsofmauritius.govmu.org)
What other expenses impact the purchase budget (agency fees, bank fees, insurance, condominium fees) and how can they be estimated in Mauritius?
Other expenses to monitor include bank fees, insurance, condominium fees, any necessary translations or certified copies, and expert fees if your case requires them. To estimate these costs, first request a quote from the notary, then your bank's rates, and, if the property is in a residence or condominium, the amount of monthly fees and any initial deposits. The more international the case, the larger the safety margin you should allocate. (lawsofmauritius.govmu.org)
How is the total acquisition cost calculated in Mauritius and which value brackets influence the amount of notary fees?
The total acquisition cost is calculated by adding the property price, notary fees, registration fees, administrative costs, and, where applicable, VAT or variable costs. The notary fees vary the most in the first few hundred thousand rupees, then the remainder of the price at 1%, and finally at 0.5%. For example, a property priced at MUR 6 million results in a fixed total of approximately MUR 344,450 excluding variable costs.
And now ?
If you are planning a purchase in Mauritius and want to calculate it properly, start with the EXPAT MAURITIUS homepage to frame your project and move forward with a clear vision of the budget.
