Key Takeaways
- Stamp duty in Mauritius applies to a defined set of documents and transactions, including property transfer deeds, mortgages, leases, and share transfers.
- Foreign-owned businesses should distinguish stamp duty from registration duty and land transfer tax, as each carries separate obligations.
- Certain entities and arrangements, such as global business licence companies and agricultural leases, may qualify for exemptions or reliefs.
- Companies must observe payment timing, surcharges, and document formatting requirements to stay compliant when executing dutiable instruments.
Introduction to Stamp Duty in Mauritius (Droit de Timbre)
Stamp duty in Mauritius is a live obligation, not an abolished or zero-rated charge. It applies as a fixed documentary fee on every dutiable document presented to the Registrar-General, governed by the Stamp Duty Act (Act 37 of 1990). The amounts are modest, ranging from MUR 25 to MUR 1,000 per document, because the charge attaches to the act of registration rather than the value of the underlying transaction.
This article explains how the droit de timbre works, which documents trigger it, how it is calculated, and how it differs from the heavier value-based levies that often apply to the same deal. It is most relevant to foreign owners, investors, and their advisers weighing a property purchase, a corporate restructuring, or a holding structure connected to the island.
Legal Basis: The Stamp Duty Act 1990 and the Role of the Registrar-General
The charge rests on a single principle: stamp duty is levied and paid to the Registrar-General on every document listed in the Schedule to the Act, at the rate set for that document. Payment falls due at the moment a deed is registered, transcribed, inscribed, or has an inscription erased.
The Act took effect on 1 January 1991 and has been amended several times since, including by Act 26 of 2013 and Act 10 of 2017. The Schedule itself can be revised by the Minister of Finance through regulations, which is how individual document rates change between budget cycles.
The Registrar-General sits under the Mauritius Revenue Authority and operates the Registration of Deeds and Documents System (RDDS), an electronic channel for transmitting and recording deeds for registration, transcription, or inscription. Officers may inspect books and registers to confirm that the correct duty has been paid.
Failure to produce documents on request, without reasonable cause, can draw a fine of up to MUR 5,000 and imprisonment of up to two years.
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What Documents and Transactions Are Dutiable
Duty attaches to documents, not to transactions in the abstract. If a deed must be registered, transcribed, inscribed, or have an inscription erased with the Registrar-General, it falls within the charge.
The Schedule sets out roughly twenty-two categories. The most common for a foreign-owned business include:
- Deeds presented for registration, transcription, inscription, or erasure of inscription, covering both originals and copies
- Mortgage deeds, including memoranda of inventory of assets subject to fixed or floating charges
- Transfer deeds for immovable property
- Lease and sublease agreements presented for transcription
- Land surveyor reports
- Documents relating to takeovers or transfers of an undertaking
- Agricultural leases by a small planter of land not exceeding 10 hectares
The Stamp Duty Act operates alongside the Registration Duty Act, the Land (Duties and Taxes) Act, the Notaries Act, and the Transcription and Mortgage Act as one of the connected statutes that govern document registration. A single filing can therefore engage more than one of these laws at once.
Stamp Duty Rates and How Duty Is Calculated
The defining feature of the droit de timbre is that it is flat. Each document type carries a set amount between MUR 25 and MUR 1,000, and that figure does not move with the size of the deal.
A property worth millions and a property worth a fraction of that attract the same flat stamp duty on the equivalent deed. This keeps the documentary charge negligible against total transaction costs, which is precisely why investors must look elsewhere for the material fiscal burden on a transfer.
| Item | Charge |
|---|---|
| General band, per document | MUR 25 to MUR 1,000 |
| Memorandum of inventory (fixed/floating charge), from 1 July 2026 | MUR 500 (raised from MUR 200) |
| Agricultural lease by small planter (≤10 ha), original | MUR 150 |
| Agricultural lease copy presented for transcription | NIL |
| Land surveyor report, from 1 July 2026 | Per-lot charge specified in the report |
A full itemised rate table for every Schedule entry is not published in one place; the band above is confirmed across official and professional sources. Where a specific amount matters to your filing, confirm the current Schedule figure before lodging the deed.
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Stamp Duty on Property Transfer Deeds, Mortgages, and Leases
On a property deal, stamp duty is the smallest of the charges in play. It is a flat Schedule amount paid to the Registrar-General when the deed is registered or transcribed, sitting separately from and well below the value-based duties on the same transfer.
Mortgages illustrate the point. The mortgage document attracts its own flat stamp duty, while the registration-related mortgage fee is calculated differently: MUR 300 on the first MUR 500,000 of the loan, plus 2.425% on any balance above that.
Agricultural leases carry a deliberately light treatment. A small planter leasing land of 10 hectares or less for agricultural use pays MUR 150 on the original deed, and the copy presented for transcription is free.
Two further points matter for property investors. Transfers of leasehold rights in state land are taxed at 20% of open market value under separate legislation, split evenly between the parties at 10% each, and documents covering a takeover or transfer of undertaking carry nil stamp duty where a qualifying exemption has been granted under the Land (Duties and Taxes) Act.
Stamp Duty on Share Transfer Deeds and Company Documents
Mauritius does not impose an ad valorem stamp duty on share transfers in the way some common-law systems do, such as the UK's 0.5% charge. A share transfer deed presented to the Registrar-General attracts only the flat Schedule amount, like any other document.
The real fiscal weight on share transfers lies in Registration Duty. Where the shares are in an unlisted company that holds immovable property, the transfer is subject to that duty rather than to stamp duty.
Listed companies are treated more lightly. Shares traded on the Stock Exchange of Mauritius or on the secondary market are not subject to registration duty on transfer.
Investors should watch for changes of control. When a share transfer shifts control of a company that owns immovable property, both Registration Duty and Land Transfer Tax can be triggered, and there is no capital gains tax on the disposal of shares in any case.
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Distinguishing Stamp Duty from Registration Duty and Land Transfer Tax
Confusing the three charges is the most common error foreign investors make. Each rests on a different statute, falls on a different party, and is calculated on a different basis.
| Charge | Governing law | Who pays | Basis |
|---|---|---|---|
| Stamp Duty | Stamp Duty Act 1990 | Party presenting the document | Flat MUR 25 to MUR 1,000 per document |
| Registration Duty | Registration Duty Act 1955 | Transferee (buyer) | 5% of property value |
| Land Transfer Tax | Land (Duties and Taxes) Act 1984 | Transferor (seller) | 5% of property value |
The structural difference is simple. Stamp duty is a document-processing levy fixed in advance, while registration duty and land transfer tax scale with transaction value. One property sale can attract all three at the same time.
Rates on the value-based duties are not static for foreign buyers. Effective 1 July 2026, both land transfer tax and registration duty on the transfer of a residential property of at least two floors to a non-citizen under an EDB Property Scheme rise to 10%, covering the Invest Hotel, Property Development, Real Estate Development, and Smart City Schemes.
Exemptions and Reliefs (Including Global Business Licence Companies and Agricultural Leases)
The most significant relief for cross-border structures applies to Global Business Licence companies, which are exempt from both stamp duties and registration duties. This exemption is one reason the GBL remains a working tool for holding and investment vehicles.
A capped charge applies in related cases. For transfers of immovable or movable property between a non-citizen and a company holding a Global Business Licence under the Financial Services Act, registration duty is the lesser of the First Schedule rate or MUR 50,000.
Other reliefs target specific situations:
- Agricultural leases by small planters of land up to 10 hectares: MUR 150 on the original, nil on the transcription copy
- Takeover or transfer-of-undertaking documents with a granted Eighth Schedule exemption: nil stamp duty
- Immovable property transferred to the heirs of a deceased person, and certain settlements of property into a trust: relief from registration duty and land transfer tax
Some incentives have been withdrawn rather than added. Smart City Scheme fiscal incentives, covering registration duty, land transfer tax, and customs duty exemptions on construction materials, no longer apply to projects certified after 5 June 2025.
Payment, Timing, Surcharges, and Document Formatting Requirements
Duty is payable when the document is presented to the Registrar-General for registration, transcription, inscription, or erasure of inscription. There is no separate later filing; the charge is settled at lodgement.
Two surcharges punish slips in process. A document presented late, outside the delay set by the relevant enactment, carries a surcharge equal to 50% of the duty, and a document that fails the prescribed formatting requirements draws a further 50% surcharge.
Deeds and documents are transmitted and recorded through the Registrar-General's electronic system (RDDS); presenting on time and in the prescribed form is what keeps you clear of the two 50% surcharges.
The precise formatting rules, such as form, language, and layout, are set administratively rather than published as a single public list. The practical course is to confirm the current requirements with the Registrar-General or your notary before lodging.
What Stamp Duty Means for Companies and Investors in Mauritius
For a foreign-owned business, stamp duty is a rounding error. At MUR 25 to MUR 1,000 per document, the charge rarely shapes a decision on its own.
The decisions worth modelling sit in the value-based duties. Registration Duty at 5% on the buyer and Land Transfer Tax at 5% on the seller are the real costs on immovable property, and from 1 July 2026 the land transfer tax on EDB-scheme residential purchases by non-citizens doubles to 10%.
Two features keep the jurisdiction attractive for holding structures. GBL companies are exempt from stamp duties and registration duties, and there is no capital gains tax on the disposal of shares.
One planning habit matters above the rest. Tax law here is revised annually through the Finance (Miscellaneous Provisions) Act, which gives effect to the budget speech, so an investor should treat each budget cycle as the moment to recheck rates and reliefs.
Recent Changes and Outlook for Stamp Duty
The headline measures sit in the 2026–27 Budget. The duty on recording a memorandum of inventory of assets subject to fixed or floating charges rises from MUR 200 to MUR 500, the flat duty on land surveyor reports is replaced by a per-lot charge, and the Registrar-General's database access fees increase.
Several changes reach into the connected duties rather than stamp duty itself:
- From 1 July 2026, land transfer tax on EDB-scheme residential property bought by non-citizens rises from 5% to 10%
- Fixed penalties under the Registration Duty Act are raised to a minimum of MUR 500
- NHDC and NSLD transfers to a syndicat de copropriétaires are exempted from registration duty, land transfer tax, and the tax on transfer of leasehold rights
- Smart City Scheme incentives are withdrawn for projects certified after 5 June 2025
- The 2025–26 Budget abolished registration duty on the sale of domestic pre-owned vehicles
The direction of travel is clear. Authorities are tightening duties on non-citizen residential property acquisitions while leaving the GBL exemption regime intact, and stamp duty rates themselves move only in small steps. You can review the official measures in the budget summary and the consolidated Registration Duty Act.
Conclusion
Stamp duty in Mauritius is, in practice, a compliance question before it is a cost question: the amounts involved are typically modest, but the consequences of missing a payment deadline, submitting a document in the wrong format, or conflating stamp duty with the separate obligations of registration duty and land transfer tax can quietly undermine an otherwise well-structured transaction. For a foreign business owner, the single most productive next step is to map every instrument the business is likely to execute against the defined list of dutiable documents, and to confirm at that stage whether an exemption such as the global business licence relief actually applies to the entity in question.
How Expanship Can Help Your Business in Mauritius
Expanship handles the practical side of stamp duty for foreign owners: identifying which deeds are dutiable, confirming the current Schedule amount, lodging documents correctly through the Registrar-General, and avoiding the late-presentation and formatting surcharges. The same team supports the wider needs of a foreign-owned entity on the island, from formation through to recurring compliance.
- Incorporating your company and selecting a suitable structure, including GBL where it fits
- Acting as registered agent and providing a registered office address
- Registering the business for tax and managing returns
- Running ongoing compliance and annual filing obligations
- Maintaining accounting and bookkeeping records
- Introducing your business to local banking partners
To discuss a structure or a specific filing, contact Expanship Mauritius.
Frequently Asked Questions
Yes. Stamp duty is levied on every dutiable document presented to the Registrar-General, with amounts set between MUR 25 and MUR 1,000 per document under the Stamp Duty Act 1990. It is a live charge, not an abolished or zero-rated one.
It is a flat amount taken from the Schedule for the relevant deed, not a percentage of the price. The value-based costs on a property purchase are separate: Registration Duty at 5% on the buyer and Land Transfer Tax at 5% on the seller, both of which dwarf the stamp duty figure.
No. GBL companies are exempt from both stamp duties and registration duties, which is one reason the licence is used for cross-border holding and investment structures. A capped registration duty of the lesser of the First Schedule rate or MUR 50,000 can apply to certain property transfers involving a GBL company and a non-citizen.
There is no ad valorem stamp duty on share transfers; a share transfer deed attracts only the flat Schedule amount when registered. Where the company holds immovable property, the material charge is Registration Duty, and a change of control can also trigger Land Transfer Tax.
Each lapse carries a 50% surcharge. Presenting a document outside the prescribed delay attracts a surcharge of 50% of the duty, and a document that fails the formatting requirements attracts a further 50% surcharge, so timely lodgement in the correct form is the way to avoid both.
Rates and reliefs are revised through the annual budget cycle, given legal effect by the Finance (Miscellaneous Provisions) Act. For example, the 2026–27 Budget raises the duty on a memorandum of inventory from MUR 200 to MUR 500 and replaces the flat land surveyor report duty with a per-lot charge.
Legal Disclaimer
The information provided in this article is for general informational purposes only and does not constitute legal, tax, or professional advice. While we strive to ensure the accuracy and timeliness of the content, laws and regulations are subject to change, and the application of laws can vary widely based on specific facts and circumstances.
Readers should not act upon this information without seeking professional counsel tailored to their individual situation. Expanship and its authors disclaim any liability for actions taken or not taken based on the content of this article.
For specific advice regarding your business setup, compliance requirements, or any legal matters, please consult with qualified legal and tax professionals in the relevant jurisdiction.
