The first time buyer scheme Mauritius offers is a reduction in the 5% registration duty for Mauritian citizens buying their first home. Since the Finance Act 2026, the relief is worth up to MUR 300,000 on a house or apartment, which equals the duty on the first MUR 6 million of the price, and up to MUR 150,000 on bare residential land, equal to the duty on the first MUR 3 million. To qualify you must be a citizen, your total income must not exceed MUR 2 million in the year of purchase, and you must not already own property, subject to a few exceptions.
The limits were raised in the Budget 2026-2027 and enacted by the Finance Act 2026, gazetted on 13 August 2026. Before that, the relief was capped at MUR 125,000 for land and MUR 250,000 for built property, equal to the duty on MUR 2.5 million and MUR 5 million. Several older articles still quote the old figures. This guide explains the current rules, who qualifies, how to claim, and how the scheme differs from what a foreign first-time buyer can do. It was last updated on 18 September 2026.
First time buyer scheme Mauritius: key facts
- What it is: a reduction in registration duty under section 27 of the Registration Duty Act. The standard duty is 5% of the price.
- House or apartment: duty reduced by up to MUR 300,000, so no duty is due on a price of up to MUR 6 million.
- Bare residential land: duty reduced by up to MUR 150,000, so no duty on up to MUR 3 million, for a plot of no more than 844 m² (20 perches) bought to build your home.
- Citizenship: Mauritian citizens only. Foreign buyers cannot claim it.
- Income: total income of no more than MUR 2 million in the income year of the transfer.
- Property ownership: you must not already own immovable property, with limited exceptions for small inherited property and, since 2026, agricultural land.
- Clawback: a false declaration means repaying the relief plus a 25% penalty.
What changed for first-time buyers in 2026?
The Finance Act 2026 amended section 27 of the Registration Duty Act in 3 ways:
| Item | Before the Finance Act 2026 | From the Finance Act 2026 |
|---|---|---|
| Maximum relief on bare land | MUR 125,000 | MUR 150,000 |
| Price covered on bare land (at 5%) | First MUR 2.5 million | First MUR 3 million |
| Maximum relief on a house or apartment | MUR 250,000 | MUR 300,000 |
| Price covered on a house or apartment (at 5%) | First MUR 5 million | First MUR 6 million |
| Owning agricultural land | Could disqualify you | No longer counts against you |
The law expresses the relief as a maximum amount of duty, not as a price threshold. In practice the effect is the same: the reduction equals the duty on the first MUR 3 million or MUR 6 million. The measures carry no special start date in the Act, so they apply from its commencement in August 2026. If your deed was signed or registered around that time, ask your notary which limit applied.
Who qualifies for the first time buyer scheme in Mauritius?
The conditions are set out in section 27 of the Registration Duty Act and summarised in guidance from the Registrar-General. You qualify if:
- You are a citizen of Mauritius.
- Your total income does not exceed MUR 2 million in the income year in which the transfer takes place. The Registrar-General’s guidance applies this to the buyer and spouse together, and the clawback provision refers to the income of the transferee and spouse. Assume combined income counts.
- You have not already benefited from a first-time buyer reduction on or after 29 July 2016. Special limits apply to couples married under the legal community of goods.
- You do not already own immovable property, in Mauritius or abroad. The law tests whether you were the sole owner of any immovable property as at 29 July 2016, and the Registrar-General’s guidance adds that neither you nor your spouse may own property. Confirm your own position with your notary.
What are the exceptions on property you already own?
- Inherited property: you can still qualify if you own inherited land of less than 20 perches (844 m²), or your inherited share is below that size.
- Small co-owned property: co-ownership of a property acquired before 9 November 2012 and no larger than 211 m² does not disqualify you.
- Agricultural land: from the Finance Act 2026, owning agricultural land no longer counts against you.
Which properties are excluded?
- Property acquired under the Real Estate Scheme, the Property Development Scheme or the Invest Hotel Scheme.
- For built property, anything situated on Pas Géométriques.
- For bare land, plots larger than 844 m² (20 perches).
In short, the scheme is designed for the local residential market, not for the EDB schemes aimed at international buyers.
What conditions apply to buying land under the scheme?
Buying a plot to build your home has extra conditions. You must buy the freehold bare land, or a right to build on top of an existing building (droit de surélévation), for the sole purpose of building a residence. You must undertake to start construction within 1 year of the transfer and complete it within 3 years. Plan your finance, permits and builder before you sign, because the timetable starts at the deed.
How much can a first-time buyer save? Worked examples
All examples assume 5% registration duty and a buyer who meets every condition.
| Purchase | Duty without relief | Relief | Duty payable |
|---|---|---|---|
| Apartment at MUR 4.5 million | MUR 225,000 | MUR 225,000 | Nil |
| House at MUR 6 million | MUR 300,000 | MUR 300,000 | Nil |
| House at MUR 7.5 million | MUR 375,000 | MUR 300,000 | MUR 75,000 |
| Plot at MUR 2.8 million, 15 perches | MUR 140,000 | MUR 140,000 | Nil |
| Plot at MUR 4 million, 18 perches | MUR 200,000 | MUR 150,000 | MUR 50,000 |
Remember that registration duty is only part of the cost. Notary fees of about 1% to 2% and small transfer and search fees still apply. Land transfer tax is paid by the seller. For a full list of fees, see our guide to registration fees in Mauritius.
How do you apply for the first-time buyer duty reduction?
There is no separate application form to file in advance. The relief is claimed in the deed itself.
- Tell your notary early that you intend to claim the first-time buyer reduction.
- Gather evidence: National Identity Card, any tax account number, proof of income for the income year, and details of any inherited or co-owned property.
- Sign the declaration. The deed of transfer must state that you qualify, and it must be accompanied by your declaration in 2 originals, in the approved form, giving your name, address, NIC number and tax account number.
- Registration. The notary registers the deed with the reduced duty.
- Keep your records. If the declaration proves incorrect, or your income for the year turns out to exceed MUR 2 million, the MRA will claim the relief back plus a 25% penalty. Knowingly making a false declaration is an offence carrying a fine of up to MUR 50,000.
What other support is there for first-time buyers in Mauritius?
The duty reduction is the main measure still open. Other schemes have been scaled back:
- Housing Loan Relief Scheme: citizens repaying a secured housing loan of up to MUR 5 million, taken to buy, build or extend a home (not to buy bare land), receive a monthly payment from the MRA. It is MUR 333 a month from July 2026 to June 2027, after which the scheme ends. Applications are made online through the MRA.
- Interest relief: a Mauritian tax resident may deduct interest on a secured housing loan used to buy or build their home, provided neither they nor their spouse owned a residential building when the loan was raised and neither their income nor their spouse’s exceeds MUR 4 million in the year.
- Discontinued schemes: the Home Ownership Scheme and the Home Loan Payment Scheme were not renewed after 30 June 2025, and the VAT refund on building or buying a home from a developer ended on the same date.
- Housing loans: commercial banks and the Mauritius Housing Company lend to first-time buyers, with the Mauritius Housing Company advertising terms of up to 30 years. Compare offers on the interest rate, the fees and the maximum age at the end of the loan. The Bank of Mauritius Key Rate is 4.75%.
Because these schemes change with each Budget, confirm what is available with the MRA or your bank before you rely on it. Our summary of the Mauritius Budget 2026-2027 covers the wider changes.
First-time buyer in Mauritius vs first-time foreign investor: what is the difference?
The phrase “first-time buyer” means 2 very different things in Mauritius. The first time buyer scheme Mauritius offers under section 27 applies only to citizens buying in the local residential market. A foreign buyer buying for the first time follows a different set of rules: they can only buy through EDB-approved routes such as PDS, IRS, RES, Smart City or G+2 apartments from MUR 6 million, they pay the full 5% registration duty, and a purchase of USD 375,000 or more carries a residence permit.
If you are an international buyer, our first-time buyer guide for foreign investors explains the process, and our guide to foreign property ownership rules in Mauritius sets out the schemes. For total purchase costs as a foreigner, see the cost of buying property in Mauritius.
Mistakes to avoid
- Relying on old figures. Many websites still describe the first time buyer scheme Mauritius offers with the old MUR 2.5 million and MUR 5 million limits.
- Forgetting your spouse’s income. Plan on the MUR 2 million limit applying to the household.
- Missing the building deadlines on land. Construction must start within 1 year and finish within 3.
- Buying in a scheme or on Pas Géométriques. Those properties are excluded.
- Signing before checking eligibility. A wrong declaration costs the relief plus 25%.
Frequently asked questions
What is the first time buyer scheme in Mauritius?
It is a reduction in the 5% registration duty for Mauritian citizens buying their first home, under section 27 of the Registration Duty Act. Since the Finance Act 2026, the reduction is up to MUR 300,000 on a house or apartment and up to MUR 150,000 on bare residential land, equal to the duty on the first MUR 6 million and MUR 3 million.
Who is eligible for the first-time buyer exemption in Mauritius?
Mauritian citizens whose total income, generally assessed with their spouse’s, does not exceed MUR 2 million in the year of purchase, who have not claimed the relief since 29 July 2016 and who do not already own immovable property. Small inherited property under 20 perches and agricultural land do not disqualify you. Confirm your case with your notary.
Is the first-time buyer threshold MUR 5 million or MUR 6 million?
MUR 6 million for a house or apartment, following the Finance Act 2026. The law caps the reduction at MUR 300,000 of duty, which equals 5% of MUR 6 million. The previous limit was MUR 250,000, equal to 5% of MUR 5 million. For bare land the limit rose from MUR 2.5 million to MUR 3 million.
Can a foreigner use the first time buyer scheme in Mauritius?
No. The reduction is reserved for citizens of Mauritius, and it excludes property bought under the Real Estate Scheme, Property Development Scheme and Invest Hotel Scheme. Foreign buyers purchase through EDB-approved schemes or G+2 apartments from MUR 6 million, pay 5% registration duty and receive a residence permit when they invest USD 375,000 or more.
How do I claim the first-time buyer duty reduction?
Through your notary, at the time of the deed. The deed must contain a declaration that you qualify, supported by your own declaration in 2 originals with your name, address, NIC number and tax account number. The notary then registers the deed at the reduced duty. There is no separate advance application to make.
What happens if I no longer qualify after buying?
If your declaration was incorrect or your income for the year exceeds MUR 2 million, the MRA will require you to repay the duty reduction plus a penalty of 25% of that amount. Knowingly making a false declaration is also an offence with a fine of up to MUR 50,000. Check your eligibility carefully before signing.
Buying your first home in Mauritius?
Whether you are a Mauritian buying your first apartment or an international client buying your first property on the island, the numbers and rules should be clear before you sign anything.
LIVERIA International Realty is a Mauritius-based luxury real estate agency with a presence in Dubai and London, recognised by the Luxury Lifestyle Awards in 2024 and 2026 and by the Global Elite Awards in 2025 and 2026, which named LIVERIA among the Top 100 Companies Worldwide in both years. We advise local and international buyers on choosing property, understanding the costs and working with the notary, and we give access to off-market properties that never reach a portal. Reach us at [email protected].