Property & Farmland in Mahebourg
Who can buy, how ownership works, and the taxes and duties for buying property in Mahebourg.
Who can buy in Mahebourg
Mauritius restricts foreign property ownership under the Non-Citizens (Property Restriction) Act. Foreigners and non-residents cannot buy residential property on the open market. You must purchase through a government-approved scheme: the Property Development Scheme (PDS), the former Integrated Resort Scheme (IRS) or Real Estate Scheme (RES), or units in a Smart City. Minimum investment thresholds apply, typically starting at USD 375,000. Buying through a qualifying scheme also grants the investor and their immediate family a Mauritian residence permit, which is a significant attraction.
| Buyer | Permitted | Tenure | Conditions |
|---|---|---|---|
| Resident citizen | Yes | Freehold | No restrictions on the open market |
| Foreign national | Conditional | Freehold | Must buy through PDS, IRS, RES, or Smart City scheme; minimum investment around USD 375,000Approval: Economic Development Board (EDB) |
| Non resident | Conditional | Freehold | Same scheme requirements as foreign nationals; open market purchase not permittedApproval: Economic Development Board (EDB) |
Mauritius rule, applies in Mahebourg.
Stamp duty and registration in Mauritius
Mauritius charges a registration duty of 5 percent of the higher of purchase price or market value for most residential property. First-time buyers of an affordable home under certain value thresholds may benefit from a reduced rate of 3 percent. Foreign buyers under the PDS, IRS, RES, or Smart City schemes typically pay a fixed registration fee at a reduced rate rather than the standard percentage. Notary fees add roughly 0.5 to 1 percent.
| Property value | Stamp duty | Registration |
|---|---|---|
| All values, standard residential resale | 5 percent registration duty | Notary fee approx 0.5 to 1 percent |
| Affordable housing schemes, first-time buyer | 3 percent (reduced) | Notary fee approx 0.5 percent |
| Foreign buyer through PDS/IRS/Smart City scheme | USD 70,000 fixed fee (not a percentage) | Notary and EDB processing fees apply |
Mauritius rule, applies in Mahebourg.
Capital gains on a sale
Mauritius does not levy capital gains tax on the sale of residential property. Whether you hold for one year or twenty, the profit from a sale is not taxed as a capital gain under current law. This applies to individuals. Income from property trading as a business may be reclassified as business income and subject to income tax at 15 percent, but straightforward investment property sales are free of gains tax.
| Holding period | Classification | Tax rate | Indexation |
|---|---|---|---|
| Any, individual seller | No capital gains tax | 0 percent | NA |
| Any, frequent property trader | May be reclassified as business income | 15 percent income tax if deemed trading | No |
Mauritius rule, applies in Mahebourg.
Laws change. Always consult a licensed real estate attorney before purchasing. Consult a qualified chartered accountant for advice specific to your tax profile. Rules change; verify with a professional before you transact.
Frequently asked questions about Mahebourg
With conditions. Must buy through PDS, IRS, RES, or Smart City scheme; minimum investment around USD 375,000
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