The Budget 2026–2027 makes home ownership more accessible for first-time buyers while adjusting several property-related duties and fees. Whether you're buying your first home, investing, or advising clients, here are the changes that matter.
First-time buyer exemptions raised
The thresholds for first-time buyer exemptions on Registration Duty have increased:
| Purchase type | Old exemption | New exemption |
|---|---|---|
| Bare land | First Rs 2.5 million | First Rs 3 million |
| Apartment or house | First Rs 5 million | First Rs 6 million |
In a notable fairness correction, owners of agricultural land, who were previously excluded, will henceforth also benefit from the first-time buyer scheme.
Changes to property duties and fees
Several fees and duties are adjusted:
| Item | Change |
|---|---|
| Special duty on memorandum of inventory of assets | Rs 200 → Rs 500 |
| Search fee (per day or fraction of a day) | Rs 200 → Rs 300 |
| Search fee (monthly subscription) | Rs 2,000 → Rs 5,000 |
| Registration of land surveyor report | Fixed duty now charged on each lot specified in the report |
| Fixed penalties under the Registration Duty Act | Increased to a minimum of Rs 500 |
G+2 apartments on state land
Government will no longer grant, under the G+2 Scheme, leases authorising the sale of apartments constructed on state lands and Pas Géométriques, and will not authorise such sales to foreigners. A special levy of 10% will be imposed on the sale of such apartments, payable by the vendor — though this does not apply to leases already approved or to notarial reservation contracts already signed.
Exemptions for housing bodies
A deed of transfer of immovable property by the National Housing Development Company or the New Social Living Development Ltd to a syndicat de copropriétaires is exempted from Registration Duty, Land Transfer Tax and Tax on Transfer of Leasehold Rights in state land.
What to do
If you're planning a first purchase, the higher exemptions can save meaningful duty — and agricultural land owners should note they now qualify. For transactions and structuring, the directory of verified lawyers can connect you with conveyancing support. See also the Budget 2026–2027 business guide.
Frequently Asked Questions
What is the new first-time buyer exemption in Mauritius?
A first-time buyer acquiring bare land is exempt from Registration Duty on the first Rs 3 million of value (up from Rs 2.5 million), and a first-time buyer acquiring an apartment or house is exempt on the first Rs 6 million (up from Rs 5 million).
Do agricultural land owners qualify for first-time buyer benefits?
Yes. The budget corrects a previous exclusion — owners of agricultural land will henceforth also benefit from the first-time buyer scheme.
How much are property search fees now?
Search fees on the immovable property database rise to Rs 300 per day or fraction of a day, and Rs 5,000 for monthly subscriptions.
What is the 10% special levy on G+2 apartments?
A special levy of 10% applies on the sale of certain apartments built on state lands and Pas Géométriques under the G+2 Scheme, payable by the vendor. It does not apply to leases already approved or notarial reservation contracts already signed.
Did the special duty on inventory of assets change?
Yes. The rate of special duty applicable when a memorandum of inventory of assets is submitted to the Registrar rises from Rs 200 to Rs 500.