Property Taxes and Maintenance Costs in Mauritius

One-off costs at purchase

Acquisition costs in Mauritius are predictable but vary depending on whether you are a citizen or a non-citizen.

• Mauritian buyer: 5 percent registration duty on the purchase price.
• Non-citizen buyer (from 1 July 2026): 10 percent registration duty.
• Notary fees: roughly 1 to 1.5 percent on a sliding scale set by law.
• Mortgage registration if applicable: typically 0.5 percent of the loan amount.
• Small administrative and copy fees, usually a few thousand rupees.

Annual property taxes

Mauritius does not have a recurring national property tax for residential property in the way that, for example, France has the taxe foncière. For most owner-occupiers, the annual taxes are limited to local rates levied by the municipal council, which are modest.

Commercial property and short-term rental activity have separate tax treatment, with local rates and possibly trade or rental income tax to consider.

Syndic fees for apartments and complexes

If you own an apartment or a unit in a managed complex, you pay monthly syndic fees that cover maintenance of common areas: cleaning, security, lifts, gardens, swimming pool and any shared amenities.

Typical syndic fees range from MUR 5 per square meter per month for a basic building to MUR 25 or more per square meter per month for a high-end complex with security, gym, pool and concierge. A 100 square meter apartment in a mid-range building therefore costs around MUR 1,500 to 2,500 per month in syndic.

Insurance

Building insurance (home insurance) is recommended and required by lenders if you have a mortgage. For an apartment, the building structure is usually covered by the syndic policy and you only insure your contents. For a standalone house, full structure plus contents is normal.

Annual cost is modest by international standards: MUR 4,000 to 15,000 per year for a typical apartment, MUR 10,000 to 30,000 for a standalone house, depending on values and risks (cyclone cover, flood, theft).

Utilities and consumption

Electricity is supplied by the CEB and metered monthly. A small apartment with light use runs MUR 1,000 to 2,500 per month. A family villa with air conditioning and pool can easily run MUR 8,000 to 20,000 per month.

Water is supplied by the CWA. Bills are usually low (a few hundred rupees per month for an apartment). Internet and mobile are competitive, with monthly fiber plans from MUR 600 to 1,500.

Routine maintenance

Mauritius has a tropical climate and salty air on the coast. Plan for higher routine maintenance than in a temperate country: repainting every 5 to 7 years, regular checks on electrical and plumbing, anti-termite treatment for wooden structures, and pool servicing if you have a pool.

A common rule of thumb is to budget 1 percent of property value per year for routine maintenance on a well-built modern apartment, and 1.5 to 2 percent on a coastal villa with garden and pool.

Tax on rental income

Rental income is taxable in Mauritius at the standard 15 percent rate after allowable deductions (interest on mortgage, syndic fees, repairs, insurance, agent fees). For non-residents, withholding tax applies on rental payments, then reconciled in the annual return.

Short-term and seasonal rental activity may need to be registered separately. Confirm with a local accountant before listing on Airbnb or similar platforms.

A simple example

A non-citizen buys a MUR 12M apartment in a mid-range Curepipe building. Acquisition costs include 10 percent registration duty (MUR 1.2M), notary fee around 1.5 percent (MUR 180k), and small admin fees, total around MUR 1.4M.

Annual ownership costs include MUR 24,000 syndic, MUR 8,000 insurance, MUR 24,000 electricity, MUR 20,000 routine upkeep, total roughly MUR 76,000 per year, or about 0.6 percent of property value.