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Mauritius: Personal Taxation

Capital Gains (Morcellement) Tax

Capital Gains Tax applies to gains realised by the owner of immovable property who divides it into five or more lots for sale, and is charged at between 20% and 30% depending on the dates of purchase and sale.

This 'parcelling out' of land is also subject to Land Development Tax at MR 2.50 per square metre of land parcelled out, except when it takes place between co-heirs.



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