Property tax in Mauritius
See what Mauritius's tax rules do to your property portfolio.
What Freeholt models for property, income and retirement in Mauritius, and what it does not.
Free to start. No card. Rules reviewed 2 July 2026.
Modelled here
- Tax on rental income
- Capital gains on a sale
- Duty on purchase
MUR · Rates as at 2 July 2026 · Estimates, not advice
Rental income is taxed at a flat 15%; NO CGT, wealth or estate tax. Foreigners buy only via approved schemes (IRS/RES/PDS/Smart City/G+2); USD 375k+ earns a residence permit for the family.
How rental income is taxed in Mauritius
For a resident owner: Progressive rates from 10% to 20%, stacked on other income in this country. The top rate of 20% applies above MUR 1,000,000. For an owner living abroad and renting this out: Progressive rates from 10% to 20%, stacked on other income in this country. The top rate of 20% applies above MUR 1,000,000.
Interest and losses
Mortgage interest is deductible against the rent. A rental loss brings no relief: it cannot reduce other income, and it does not carry forward.
Capital gains on a sale
There is no capital gains tax on residential property. A seller side levy still applies on the way out, up to 10% of the sale price, and it falls hardest on a quick resale.
Annual property tax while holding
An annual property or land tax is not modelled here, which is not the same as there being none. Treat holding costs on this page as excluding it.
What it costs to buy
About 5% of the price on purchase. Registration + transfer duty is 5% whoever buys: the Finance Act 2026 repealed the non citizen 10% rate.
Can a foreign buyer purchase here?
A foreign buyer may only buy above a minimum price. Foreigners buy ONLY via approved schemes (IRS/RES/PDS/Smart City/G+2 apartments); USD 375k+ earns a residence permit.
Residents of Mauritius with property abroad
Mauritius taxes rent and gains from property abroad only when the money is brought into Mauritius, in the year it arrives. Freeholt's figures add no tax in Mauritius for property abroad. Special regimes for people who have just moved to a country are not included in Freeholt's figures.
How Freeholt models Mauritius
Every rate above is priced from Freeholt's own table for Mauritius and runs through the whole projection: rental income, a modelled sale and the annual holding costs all use the same figures. They cannot be edited yet, so a position that differs from the defaults has to be read with that in mind. The estimate assumes an individual owner rather than a company or trust, and where a rule is not modelled it is listed below rather than quietly priced at zero.
What running this property costs
In Mauritius this covers scheme/estate service charges, insurance and management. There is no annual property tax.
How borrowing works here
Local financing is available to scheme buyers; many purchases are cash. 85% must be paid in MUR from FX transfer.
What actually happened here
This country's own record, one year at a time. Nothing on this page is borrowed from another country. Move across a chart to read a year.
Recent rule changes in Mauritius
- 2026-07-01 Finance Act 2025: non citizen registration/transfer duty rose 5% → 10% for deeds registered from 1 Jul 2026. Since repealed by the Finance Act 2026 (No. 14) s 16, so a non citizen pays a citizen's 5%. The proposed CGT was NOT passed.
- 2028-07-01 The 15% fair share contribution on individual net income above MUR 12m applies for three income years from 1 Jul 2025, so it ends after 30 Jun 2028 unless extended. It is not computed.
What Freeholt models here
- ModelledTax on rental income
- Resident and non resident rates, with interest and losses treated under the local rule.
- ModelledCapital gains on a sale
- No general capital gains tax, but a charge on the seller at the sale, which is priced.
- ModelledDuty on purchase
- One off, on the way in, at the scale in force.
- Not yetAnnual property or land tax
- Not priced here; the page says where the charge falls instead.
- Not yetIncome tax beyond the rent
- Not modelled for this country yet.
- Not yetDividends, interest and share sales
- Not modelled for this country yet.
- Not yetRetirement savings
- Not modelled for this country yet.
- Not yetInheritance and what happens on death
- Not modelled for this country yet.
What Freeholt does not model here
- Any annual property or land tax, which may still exist here
- Inheritance and estate tax
- Treaty relief between this country and the owner's country of residence
Coverage deepens country by country. Every figure is an estimate, not advice.
Compare with another country
Each page is built from the same table the app runs on, so the figures line up side by side.
Compare Mauritius with another country — rent, gains, annual tax and duty, side by side.
Questions people ask
- Does Freeholt model Mauritius property tax?
- Yes. Rental income tax, capital gains on a sale and duty on purchase are priced from Freeholt's own rate table for Mauritius. Annual property or land tax is not priced here, and the page says so rather than showing a zero. The rates are not editable yet, so one that differs in a particular case cannot be overridden. Every figure is an estimate, not advice.
- How is rental income from Mauritius taxed if I live somewhere else?
- Progressive rates from 10% to 20%, stacked on other income in this country. The top rate of 20% applies above MUR 1,000,000. Tax may also be due in the country of residence, with credit for what was paid here. Estimates only, not advice.
- What are the Mauritius figures as at?
- The rate table for Mauritius was last reviewed on 2 July 2026. Freeholt date stamps every country rather than implying all of them were checked on the same day. Estimates only, not advice.
Model a property in Mauritius alongside everything else you own: see the year your portfolio starts paying you back.