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Mauritius: Personal Taxation

Stamp Duty

Stamp Duty is levied at a rate of MR 15 per sheet on documents connected with property and mortgage transactions.

A new National Residential Property Tax was introduced on 1 July 2006 and levied in connection with residential property (including bare residential land) and applies to any taxpayer whose total income exceeds the income exemption threshold of MR400,000.

The rate at the time of introduction was Rs 10 per square meter of surface area of land for residential plots and Rs 30 per square meter of floor space for flats and apartments. Any amount of rates paid on those properties to local authorities will be deductible.

The NRPT was abolished in 2010.



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