How to sell property in Mauritius as a foreign owner: process, tax and getting the money out

In brief

On Mauritius a foreign owner sells through a notary, and the deed is registered with the Registrar-General. Three things make this different from most countries: the buyer pool is limited because foreigners can buy only through approved routes, the EDB guidelines say the owner must give written notice 30 days before a sale, and sources disagree on the seller's land transfer tax: 5% under the ordinary regime, 10% in sources that report a rise from 1 July 2026, and a more recent source says that rise was repealed in August 2026. Confirm the rate with a notary. Most sources say there is no general capital gains tax on property, and two say proceeds can be sent out freely. Plan 2 to 4 months (our assumption). Checked on 7 November 2026 through search summaries only.

What makes a Mauritian sale different

A foreign owner on Mauritius usually holds a villa or an apartment bought under one of the approved routes for non-citizens: the integrated resort scheme (IRS), the real estate scheme (RES), the property development scheme (PDS), the Smart City scheme and similar. That matters at the exit. First, the buyer pool: a foreigner can buy only through an approved route, so the natural buyers are Mauritians and foreigners who qualify. Second, approval: UNCTAD's policy monitor reports a rule that a non-citizen's disposal of property needs prior approval, and the EDB's apartment guidelines say the owner gives written notice to the EDB chief executive 30 days before a sale. We did not find which scheme and which amendment apply to your case, so ask the notary and the EDB before you sign anything. Third, resale conditions for scheme properties: one broker guide says RES resale is open for projects built before 2015 and that a residence permit threshold of USD 375,000 applies on resale. That is one source; verify it.

The sale, step by step

• Check the title and the scheme: which route you bought under, what your authorisation says about transfer and the EDB's notice duty.
• Gather the papers: the title deed, the notarial purchase deed, the proof of the price paid, the syndic or management company statement for apartments, and the certificates your notary lists.
• Give a power of attorney if you will not be on the island. A notary can tell you which formalities and apostille rules apply to a document signed abroad.
• List the property with an agent. We found no sourced commission figure; agree it in writing.
• Sign the promise of sale and take the deposit; the notary prepares the deed and checks the buyer's eligibility.
• The deed is signed before the notary and registered with the Registrar-General; the buyer pays the registration duty and the seller the land transfer tax (see below).
• After the sale: pay the tax, close the utilities and the management contract, and send the money out.

Costs: who pays what

• Registration duty: 5% paid by the buyer under the ordinary regime. One source says it rose to 10% for non-citizens buying under the schemes from 1 July 2026; a more recent source says the Finance Act 2026 repealed that rise.
• Land transfer tax: 5% paid by the seller under the ordinary regime. The same two sources disagree on a possible 10%.
• Agent commission, notary fees: no sourced figure. Ask for quotes before signing.
• A separate 10% duty on some residential property on State land appears in one 2026 summary, payable by the seller; we did not verify it. If your property sits on such land, ask the notary.

Tax in brief

Most sources say Mauritius has no general capital gains tax on property, though one says a tax was announced and not enacted. The cost to a seller is therefore the land transfer tax, which is where the sources disagree. The 2025 proposal of a resale levy on non-citizens, the higher of 10% of the value or 30% of the gain, is described as a proposal and probably not carried forward, but we could not confirm that. Rental income you earned while you owned the property has its own rules; ask the tax adviser. A comparison with other countries is in taxes when selling property abroad as a non-resident.

Getting the money out

Two secondary sources say the proceeds of a sale or rental of a scheme property can be repatriated without restriction; we did not check this against the Bank of Mauritius. The 85% rule that we describe in the crypto article (funds transferred from abroad in hard currency, 85% of the price paid to the promoter in rupees, effective 13 December 2024) applies to the buyer's payment for an off-plan purchase; we found nothing on whether it affects a resale. Expect source-of-funds questions from the receiving bank: the notarial deed, the purchase documents and the proof of the tax payment. Banks and notaries screen sellers and buyers with Russian, Belarusian, Kazakh or Ukrainian passports to different degrees, and we found no source on how it works for a Mauritian sale, so ask your bank before the deed. More in repatriating money after selling property abroad and bank checks for Russian citizens living in the EU.

Worked example

This is illustrative arithmetic, not a market case. A villa is sold for USD 400,000. If the seller's land transfer tax is 5%, it is USD 20,000 and about USD 380,000 remains before the agent's fee, the notary and the seller's own costs, for which we have no sourced figures. If the 10% rate applied, the tax would be USD 40,000 and about USD 360,000 would remain. The USD 20,000 gap is the reason to ask the notary for the rate in force on the day of the deed. A possible 30%-of-gain levy is not included because we could not confirm that it exists.

Common mistakes

• Signing the promise of sale before checking the EDB notice duty and the conditions of your scheme.
• Assuming the 5% rate without asking, or assuming 10% from a blog that is out of date.
• Marketing the property to foreigners who cannot buy it.
• Forgetting the management company statement and the community debts for an apartment.
• Moving the money without the deed and the tax receipt.
• Choosing an agent or notary without checking their licence.

Checklist with timing

• Weeks 1-2: confirm the scheme and the title, ask the notary about the EDB notice duty and the tax rate, collect documents.
• Weeks 2-4: power of attorney if needed, notice to the EDB where required, listing and price.
• Weeks 4-10: offer, promise of sale, deposit, the buyer's eligibility checks.
• Weeks 10-14: deed before the notary, registration with the Registrar-General, payment of the tax.
• After the deed: close accounts and contracts, then send the money abroad with all documents.
• Total in our planning: 2 to 4 months. Nothing sourced gives a total.

Related: the general process in selling property abroad: step-by-step timeline and pitfalls and how to sell property abroad. If you bought with crypto see buying property in Mauritius with crypto. If you live on the island, first 30 days in Mauritius and retiring in Mauritius cover residence and costs, and property management for remote owners helps until the sale. For the market side see Mauritius: most expensive, smallest and unusual properties. This is general information, not legal or tax advice.

FAQ

Can a foreigner sell property in Mauritius from abroad? Usually yes, through a power of attorney and a notary, but the buyer must be eligible and you may owe a written notice to the EDB 30 days before the sale, so ask the notary first.

What does the seller pay in tax? Under the ordinary regime a land transfer tax of 5%. Some sources report 10% from 1 July 2026, and a more recent one says that rise was repealed. Confirm the rate with a notary on the day of the deed.

Is there capital gains tax on property? Most sources say there is no general capital gains tax on property, though one says a tax was announced and not enacted. Check it with a tax adviser.

Can I send the proceeds abroad? Two secondary sources say yes without restriction; we did not check with the central bank. Expect source-of-funds questions and keep the deed and the tax receipt.

How long does a sale take? Our planning range is 2 to 4 months. No source gives a total, and the notice to the EDB and the buyer's eligibility checks can add time.