REAL ESTATE AGENCY FEES IN MAURITIUS

Sale

• Agency Commission : 2% of the sale price + applicable VAT .
• Payment Conditions : The commission is due on the day of signing the authentic deed of sale at the notary’s office. This commission is generally the seller’s responsibility, unless otherwise specified in the contract.

Acquisition

• Agent’s Fee : 2% of the sale price + applicable VAT.
• Payment Conditions : The fee is payable on the day of signing the authentic deed of sale at the notary’s office. This amount is typically borne by the buyer, unless otherwise stated in the sale contract.

Home Ownership

Enhanced Registration Duty Relief for First-Time Buyers

• Registration duty exemption for bare land increased from Rs 2.5 million to Rs 3 million.
• Registration duty exemption for the purchase of a house or apartment increased from Rs 5 million to Rs 6 million.
• Individuals who already own agricultural land are now also eligible to benefit from the first-time buyer exemption.

Higher Registration Duty and Land Transfer Tax Maintained

• The planned doubling of Registration Duty and Land Transfer Tax, effective 1 July 2026, remains unchanged.
• This continues to be a significant concern for the real estate sector, particularly if additional amendments are introduced to EDB-related property schemes.

Major Changes to the G+2 Scheme

• The Government will no longer grant leases permitting the sale of apartments built on State land or Pas Géométriques.
• Such apartments will no longer be eligible for sale to foreign buyers.
• Existing approved leases and apartments already owned remain unaffected.
• A 10% levy, payable by the vendor, will apply to future sales of these properties, except where a notarial reservation agreement had already been signed before the announcement.

Long-Term Rentals

• Agent’s Fee : One month’s rent + VAT on the rent amount, payable by the landlord, and one month’s rent + VAT (15%) payable by the tenant.
• Payment Conditions : The fee is due on the day of signing the lease agreement. The agency fees are typically shared between the owner and the tenant based on the agreements reached during negotiations.

Short-Term Rentals

• Agent’s Fee: 15% of the total rental amount for leases of less than one year.
• Payment Conditions: The commission is payable in full at the time of signing the rental agreement.

Important Remarks

• All fees and commissions should be paid in the local currency (MUR) or according to the terms specified in the contract.
• VAT amounts are subject to change based on the current tax regulations in Mauritius.
• Clients are advised to review all sale or rental conditions with their real estate agent for complete transparency and to avoid any misunderstandings regarding due fees.
• Agency fees are distinct from notary fees and other acquisition costs related to the real estate transaction.