Mauritius

Registering Property in

Mauritius

Listed below is a detailed summary of the steps, time and cost involved in registering property, assuming a standardized case of an entrepreneur who wants to purchase land and a building that is already registered and free of title dispute.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in June 2011.

  • Standard Property Transfer

  • Property Value: MUR 11,764,048.38
  • City: Port Louis

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No. Procedure Time to Complete Associated Costs
* 1 Notary checks for encumbrances at the Registrar General

The notary public consults the register of transcriptions and the list of deeds which are waiting for transcription in order to ascertain the title of the seller, the status of encumbrances, charges, liens, etc. The notary pays an annual subscription to the Registrar General, which enables him to check the registers free of charge. He may however pass the cost to the client as part of the fees charged for the whole transaction. (Note: The annual fee paid by the notary to the Registrar General is Rs12,000 since last budget).

Agency: Registrar General 		2 days (simultaneous with procedures 2) no cost
* 2 A land surveyor prepares a new survey plan and a situation plan

The seller must obtain a situation plan done by a Land Surveyor.

Agency: Land Surveyor 		4-8 days (simultaneous with procedures 1) MUR 1,500
3 A notary prepares and notarizes the deed of sale

The notary prepares the sale deed. The seller is responsible for giving all the required documentation to the notary. The deed is signed by the parties and the notary.
According to the law (Registration Duty act and Notaries Act), the notary has up to 7 days from date of deed to submit the deed at the Land Registry.
4 days Notary’s fees according to the following cumulative schedule: Value of property (in MUR) Notary Fees Up to MUR 250,000 2% (minimum MUR 50) From
4 The notary deposits the signed deed for registration and transcription

The notary will deliver the signed deed + one copy of the deed to the Registrar-General for registration.
The notary will pay the registration fee, the stamp duty and the transfer tax on behalf of the seller when applying for registration at the Registrar General’s office.

As of January 2011 the transfer tax is as follows: 5% of the property value if the seller has owned the property for more than 5 years and 10% of the property value if the seller has owned the property for less than 5 years.
The Seller must now pay a Capital Gains tax if the profit from the sale is Rs 2,000,000 or more.
The stamp duty amounts MUR 1000.
The registration fee is equal to 5% of the property value.

Once payment is made, the Land Registry will enter this transaction in the book and will give a Transcription Number (TN) to the notary. Once this TN number is available at the land registry, the property is opposable to third parties. The notary will then issue the “Copie authentique” to the buyer. The Finance Bill Act 2008 set up a statutory time of 15 days for the Registrar to complete the transcription and give a Transcription Number (TN) to the notary (Section 37 of transcription and Mortgage Act amended by the Finance Bill Act 2008).
After the TN has been issued, the Land registry will verify and re-assess the transaction through internal processes. The original deed is available for pick-up by the notaries in 15 days. The notary will keep the document for 40 years and then transmit it to the Chief Archivist, National Archives Department for safe keeping. If this delay is not respected, there is a penalty of 50% to be paid.

Agency: Registrar General 		11 days 5% of property value (transfer tax) + 5% of property value (registration fee) + MUR 1,000 (stamp duty)
* Takes place simultaneously with another procedure.
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