Key Real Estate Tax Reforms and Their Impact

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Mauritius Finance Act 2025: Key Real Estate Tax Reforms and Their Impact

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icon_position=”left” icon_divider=”no” hover_transition=”none” animation_type=”” animation_direction=”left” animation_color=”” animation_speed=”0.3″ animation_delay=”0″ animation_offset=””]Land Transfer Tax (LTT) increase to 10% on sales to non-citizens (from 5%) — effective July 2026[/fusion_button][fusion_title title_type=”text” scroll_reveal_effect=”color_change” scroll_reveal_basis=”chars” scroll_reveal_behavior=”always” scroll_reveal_duration=”500″ scroll_reveal_stagger=”200″ scroll_reveal_delay=”0″ scroll_reveal_above_fold=”yes” marquee_direction=”left” marquee_mask_edges=”no” marquee_speed=”15000″ rotation_effect=”bounceIn” display_time=”1200″ highlight_effect=”circle” loop_animation=”once” highlight_animation_duration=”1500″ highlight_width=”9″ highlight_smudge_effect=”no” highlight_top_margin=”0″ before_text=”” rotation_text=”” highlight_text=”” after_text=”” awb-switch-editor-focus=”” title_link=”on” link_url=”#” link_target=”_self” 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Change

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The LTT on transfers of property to non-citizens under EDB schemes (RES, PDS, Smart City, etc.) will double from 5% to 10% for deeds registered on or after 1 July 2026.

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Impact

Property acquisitions by foreigners become more expensive.
Developers targeting foreign markets will need to adjust pricing and marketing strategies.
If a deed includes both immovable and movables without separate valuation, the entire value may be subject to LTT (risk of higher tax).

Action

Clearly stipulate in contracts whether LTT is to be borne by buyer or seller.
Anticipate accelerated sales before July 2026 to avoid the higher rate.

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saturation=”” lightness=”” alpha=”” button_gradient_top_color=”hsla(calc(207 + 65),calc(100% – 50%),calc(68% – 20%),100%)” button_gradient_bottom_color_hover=”#6d6d6d” button_gradient_bottom_color=”hsla(calc(207 + 65),calc(100% – 50%),calc(68% – 20%),100%)” gradient_start_position=”” gradient_end_position=”” gradient_type=”” radial_direction=”” linear_angle=”” accent_hover_color=”#ffffff” accent_color=”#ffffff” type=”” bevel_color=”” bevel_color_hover=”” border_top=”” border_right=”” border_bottom=”” border_left=”” border_radius_top_left=”6px” border_radius_top_right=”6px” border_radius_bottom_right=”6px” border_radius_bottom_left=”6px” border_hover_color=”#ffffff” border_color=”#ffffff” size=”” padding_top=”14px” padding_right=”16px” padding_bottom=”12px” padding_left=”16px” fusion_font_family_button_font=”Montserrat” fusion_font_variant_button_font=”500″ font_size=”12px” line_height=”1.0″ letter_spacing=”var(–awb-typography3-letter-spacing)” text_transform=”uppercase” stretch=”default” margin_top=”” margin_right=”” margin_bottom=”10px” margin_left=”” icon=”” hover_icon=”” icon_position=”left” icon_divider=”no” hover_transition=”none” animation_type=”” animation_direction=”left” animation_color=”” animation_speed=”0.3″ animation_delay=”0″ animation_offset=””]New 10% registration duty for non-citizens (total transaction tax burden ~20%)[/fusion_button][fusion_title title_type=”text” scroll_reveal_effect=”color_change” scroll_reveal_basis=”chars” scroll_reveal_behavior=”always” scroll_reveal_duration=”500″ scroll_reveal_stagger=”200″ scroll_reveal_delay=”0″ scroll_reveal_above_fold=”yes” marquee_direction=”left” marquee_mask_edges=”no” marquee_speed=”15000″ rotation_effect=”bounceIn” display_time=”1200″ highlight_effect=”circle” loop_animation=”once” highlight_animation_duration=”1500″ highlight_width=”9″ highlight_smudge_effect=”no” highlight_top_margin=”0″ before_text=”” rotation_text=”” highlight_text=”” after_text=”” awb-switch-editor-focus=”” 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Change

In addition to LTT, a 10% registration duty applies to non-citizens purchasing property. This doubles the effective tax burden: 10% LTT + 10% duty = 20% on the deal value.

Impact

Foreign buyers will face significantly higher transaction costs.
Could slow demand in the high-end market, particularly in PDS/Smart City projects.
Creates urgency to register deeds before 1 July 2026 to avoid the new duty.

Action

Developers should recalculate final selling prices and provide clear cost simulations to clients.
Buyers should seek tax advice and carefully time deed registration.

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icon_position=”left” icon_divider=”no” hover_transition=”none” animation_type=”” animation_direction=”left” animation_color=”” animation_speed=”0.3″ animation_delay=”0″ animation_offset=””]5% LTT on combined immovable + movables if not separately valued[/fusion_button][fusion_title title_type=”text” scroll_reveal_effect=”color_change” scroll_reveal_basis=”chars” scroll_reveal_behavior=”always” scroll_reveal_duration=”500″ scroll_reveal_stagger=”200″ scroll_reveal_delay=”0″ scroll_reveal_above_fold=”yes” marquee_direction=”left” marquee_mask_edges=”no” marquee_speed=”15000″ rotation_effect=”bounceIn” display_time=”1200″ highlight_effect=”circle” loop_animation=”once” highlight_animation_duration=”1500″ highlight_width=”9″ highlight_smudge_effect=”no” highlight_top_margin=”0″ before_text=”” rotation_text=”” highlight_text=”” after_text=”” awb-switch-editor-focus=”” title_link=”on” link_url=”#” link_target=”_self” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” 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Change

If property deeds cover both real estate and movables (e.g., furniture, equipment) without a separate valuation, a flat 5% LTT applies to the combined value.

Impact

Sellers lose the ability to reduce the tax base by allocating part of the price to movables.
Increases the risk of paying higher LTT where no inventory is provided.

Action

Always prepare a detailed annex listing movables with individual values.
Consider using an accredited valuer for large deals.

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saturation=”” lightness=”” alpha=”” button_gradient_top_color=”hsla(calc(207 + 340),calc(100% – 50%),calc(68% – 30%),100%)” button_gradient_bottom_color_hover=”#6d6d6d” button_gradient_bottom_color=”hsla(calc(207 + 340),calc(100% – 50%),calc(68% – 30%),100%)” gradient_start_position=”” gradient_end_position=”” gradient_type=”” radial_direction=”” linear_angle=”” accent_hover_color=”#ffffff” accent_color=”#ffffff” type=”” bevel_color=”” bevel_color_hover=”” border_top=”” border_right=”” border_bottom=”” border_left=”” border_radius_top_left=”6px” border_radius_top_right=”6px” border_radius_bottom_right=”6px” border_radius_bottom_left=”6px” border_hover_color=”#ffffff” border_color=”#ffffff” size=”” padding_top=”14px” padding_right=”16px” padding_bottom=”12px” padding_left=”16px” fusion_font_family_button_font=”Montserrat” fusion_font_variant_button_font=”500″ font_size=”12px” line_height=”1.0″ letter_spacing=”var(–awb-typography3-letter-spacing)” text_transform=”uppercase” stretch=”default” margin_top=”” margin_right=”” margin_bottom=”10px” margin_left=”” icon=”” hover_icon=”” icon_position=”left” icon_divider=”no” hover_transition=”none” animation_type=”” animation_direction=”left” animation_color=”” animation_speed=”0.3″ animation_delay=”0″ animation_offset=””]Smart City fee per m² (effective after 5 June 2025)[/fusion_button][fusion_title title_type=”text” scroll_reveal_effect=”color_change” scroll_reveal_basis=”chars” scroll_reveal_behavior=”always” scroll_reveal_duration=”500″ scroll_reveal_stagger=”200″ scroll_reveal_delay=”0″ scroll_reveal_above_fold=”yes” marquee_direction=”left” marquee_mask_edges=”no” marquee_speed=”15000″ rotation_effect=”bounceIn” display_time=”1200″ highlight_effect=”circle” loop_animation=”once” highlight_animation_duration=”1500″ highlight_width=”9″ highlight_smudge_effect=”no” highlight_top_margin=”0″ before_text=”” rotation_text=”” highlight_text=”” after_text=”” awb-switch-editor-focus=”” title_link=”on” link_url=”#” 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Change

A new Smart City fee per square metre is introduced for subdivisions within Smart City developments.

Impact

Developers will face additional project costs.
Prices of units within Smart Cities may rise to absorb the fee.
Project financials and feasibility studies must be recalibrated.

Action

Update financial models to include the Smart City fee.
Inform investors and buyers about the new cost component.

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icon_position=”left” icon_divider=”no” hover_transition=”none” animation_type=”” animation_direction=”left” animation_color=”” animation_speed=”0.3″ animation_delay=”0″ animation_offset=””]Alternative Minimum Tax (AMT) extended to real estate companies (10%)[/fusion_button][fusion_title title_type=”text” scroll_reveal_effect=”color_change” scroll_reveal_basis=”chars” scroll_reveal_behavior=”always” scroll_reveal_duration=”500″ scroll_reveal_stagger=”200″ scroll_reveal_delay=”0″ scroll_reveal_above_fold=”yes” marquee_direction=”left” marquee_mask_edges=”no” marquee_speed=”15000″ rotation_effect=”bounceIn” display_time=”1200″ highlight_effect=”circle” loop_animation=”once” highlight_animation_duration=”1500″ highlight_width=”9″ highlight_smudge_effect=”no” highlight_top_margin=”0″ before_text=”” rotation_text=”” highlight_text=”” after_text=”” awb-switch-editor-focus=”” title_link=”on” link_url=”#” link_target=”_self” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” 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Change

The AMT at 10% of adjusted book profit now applies to real estate companies (previously applied mainly to hotels, insurance, financial intermediation, telecoms).

Impact

Companies cannot reduce effective tax below 10% via deductions or exemptions.
Profitability of real estate developers will be reduced, particularly those relying on incentives.

Action

Run AMT simulations for FY 2026/27 onwards.
Reassess tax planning strategies and timing of deductions.

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saturation=”” lightness=”” alpha=”” button_gradient_top_color=”hsla(calc(207 + 340),calc(100% – 50%),calc(68% – 30%),100%)” button_gradient_bottom_color_hover=”#6d6d6d” button_gradient_bottom_color=”hsla(calc(207 + 340),calc(100% – 50%),calc(68% – 30%),100%)” gradient_start_position=”” gradient_end_position=”” gradient_type=”” radial_direction=”” linear_angle=”” accent_hover_color=”#ffffff” accent_color=”#ffffff” type=”” bevel_color=”” bevel_color_hover=”” border_top=”” border_right=”” border_bottom=”” border_left=”” border_radius_top_left=”6px” border_radius_top_right=”6px” border_radius_bottom_right=”6px” border_radius_bottom_left=”6px” border_hover_color=”#ffffff” border_color=”#ffffff” size=”” padding_top=”14px” padding_right=”16px” padding_bottom=”12px” padding_left=”16px” fusion_font_family_button_font=”Montserrat” fusion_font_variant_button_font=”500″ font_size=”12px” line_height=”1.0″ letter_spacing=”var(–awb-typography3-letter-spacing)” text_transform=”uppercase” stretch=”default” margin_top=”” margin_right=”” margin_bottom=”10px” margin_left=”” icon=”” hover_icon=”” icon_position=”left” icon_divider=”no” hover_transition=”none” animation_type=”” animation_direction=”left” animation_color=”” animation_speed=”0.3″ animation_delay=”0″ animation_offset=””]VAT registration threshold reduced to Rs 3M (effective October 2025)[/fusion_button][fusion_title title_type=”text” scroll_reveal_effect=”color_change” scroll_reveal_basis=”chars” scroll_reveal_behavior=”always” scroll_reveal_duration=”500″ scroll_reveal_stagger=”200″ scroll_reveal_delay=”0″ scroll_reveal_above_fold=”yes” marquee_direction=”left” marquee_mask_edges=”no” marquee_speed=”15000″ rotation_effect=”bounceIn” display_time=”1200″ highlight_effect=”circle” loop_animation=”once” highlight_animation_duration=”1500″ highlight_width=”9″ highlight_smudge_effect=”no” highlight_top_margin=”0″ before_text=”” rotation_text=”” highlight_text=”” after_text=”” awb-switch-editor-focus=”” 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Change

The compulsory VAT registration threshold is reduced from Rs 6M to Rs 3M in annual taxable turnover. Effective 1 October 2025.

Impact

Many small and medium real estate agencies and promoters will now fall under VAT.
Buyers of new properties will see VAT included on invoices (where applicable).
Cash-flow impact: agencies must manage VAT collection and input claims.

Action

Register for VAT before October 2025 if turnover > Rs 3M.
Update invoicing systems, contracts, and sales brochures to show VAT breakdown.

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animation_speed=”0.3″ animation_delay=”0″ animation_offset=””]Electronic deeds valid with compliance declaration[/fusion_button][fusion_title title_type=”text” scroll_reveal_effect=”color_change” scroll_reveal_basis=”chars” scroll_reveal_behavior=”always” scroll_reveal_duration=”500″ scroll_reveal_stagger=”200″ scroll_reveal_delay=”0″ scroll_reveal_above_fold=”yes” marquee_direction=”left” marquee_mask_edges=”no” marquee_speed=”15000″ rotation_effect=”bounceIn” display_time=”1200″ highlight_effect=”circle” loop_animation=”once” highlight_animation_duration=”1500″ highlight_width=”9″ highlight_smudge_effect=”no” highlight_top_margin=”0″ before_text=”” rotation_text=”” highlight_text=”” after_text=”” awb-switch-editor-focus=”” title_link=”on” link_url=”#” link_target=”_self” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” sticky_display=”normal,sticky” class=”” id=”” content_align_medium=”” content_align_small=”” content_align=”left” size=”4″ animated_font_size=”” 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Change

E-deeds are now legally valid provided they include a compliance declaration and are executed with proper electronic signatures and audit trails.

Impact

Facilitates digitisation of real estate transactions.
Reduces administrative delays and reliance on paper-based systems.
Requires strong security and compliance tools (tamper-proof audit trails, STR/KYC).

Action

Adopt compliant e-signature and e-deed systems.
Include standard “compliance declaration” wording in deeds.
Train staff on digital KYC and AML monitoring.

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Foreign deals more expensive → could dampen foreign demand.
Developers need to reprice projects and adjust sales strategies.
Smaller agencies hit by VAT → compliance burden and price adjustments.
Smart City developers face new fees → higher cost per m².
Companies subject to AMT → less room for aggressive tax planning.
Digital transformation → e-deeds and compliance declarations become standard.

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