Registration of Vehicle or Trailers
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1. |
Time limit for registration is 15 days as from date of deed otherwise a fine of 50% of the tax payable is leviable. |
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2. |
Tax leviable is in accordance with Part VI of Registration Duty Act and stamp duty at a rate of Rs 150 per deed. |
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3. |
Payment may be made either by cash, credit card or cheque. |
Documents to be presented for registration of sale of vehicle/trailers
A. Deed of Sale - 
Download Form
(a) 2 originals of deed of sale
(b) Horsepower certificate
(c) Certificate of gage/non gage obtainable from the National Transport Authority
Note: Additional documents to be produced in the following cases:
(d) Sale made by heirs of a deceased person who was owner of a vehicle - an affidavit of succession of the deceased person
(e) Sale made by a proxy of an owner - a "procuration"/power of Attorney
(f) Sale made between spouses - marriage certificate
(g) Sale made by an ascendant to a descendant - the birth certificates
B. Deed of Declaration of Importation - Download Form
(a) 2 originals of deed of declaration of importation
(b) Bill of entry delivered by the Customs & Excise Department
(c) Import permit delivered by Ministry of Industry and Commerce
(d) Certificate showing particulars "Fiche Technique" delivered by the National Transport Authority
C. Deed of Declaration for vehicles/trailers assembled locally
(a) 2 originals of deed of the declaration (Download Form)
(b) Particulars ("fiche technique") of the vehicle/trailer delivered by the National Transport Authority
D. Exemption:
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1. between the heirs of a deceased person of vehicle/trailer acquired by inheritance from that person.
2. by an ascendant to a descendant.
3. to diplomatic missions.
4. to local authorities.
Sale by auction of vehicles/trailers
1. Memoradum of sale by auction are registered by the auctioneer.
Tax payable in accordance with Part VI of Registration Duty Act
2. The certificate delivered by the auctioneer to the purchaser should be registered against payment of a fixed duty plus stamp duty at the rate of Rs150 per deed.
Registration of transfer of Shares
Deed of Transfer of Shares and debentures shall be in the format in accordance with THIRD SCHEDULE of Registration Duty Act. (Download Form)
Documents to be produced
- In respect of shares in company - as per section 36(h) of the Registration Duty Act.
- In respect of shares in a partnership - as per section 36(e) of the Registration Duty Act
Duty leviable is as per section 24(9) & 24(10) of Registration Duty Act - Stamp duty of Rs 150 per deed is also leviable.
Land Transfer Tax is applicable as per section 4(1A)(1B) of Land(duties and taxes) Act
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Type of Transaction |
Rate |
Fine after time limit (if any) |
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1. Deed of transfer of shares for valuable consideration in | | |
(a) financial, commercial, industrial or civil society, partnership or association |
5% |
50% |
(b) in any company which reckons among its assets any freehold or leasehold immovable property or any shares in a partnership to which reckons among its assets such property or shares that the partnership holds in any other partnership or successive partnerships which reckon among its assets such property |
5% |
50% |
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Transfer of shares that does not attract proportional duty |
Free |
Rs. 200 |
Exemptions
Registration of other documents
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1. Present your document at the counter of taxing officer who taxes the document in accordance with the relevant legislation.
2. Pay to cashier the amount of tax claimed. Payment may be made by cash, credit card or cheque.
3. The cashier forwards the document for registration - and delivers a receipt.
4. The document duly registered is returned on the counter of delivery clerk on production of the receipt.
Time limit for payment of duty
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Documents |
Time limit from date of deed, transfer or transaction |
Penalty |
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1 |
Return of ushers or memorandum drawn up by ushers or any officer |
15 days |
50% duty leviable |
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2 |
Hire purchase agreement under Hire Purchase and Credit Sale Act |
15 days |
50% duty leviable |
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3 |
Document under private signature witnessing –
(a) transfer of stock-in-trade or goodwill;
[Amended 26/12 (cio 22/12/12).
(b) leases or sub-leases of immovable property ;
(c) assignment or subrogation of leases specified in sub-paragraph (b) |
3 months
3 months |
50% duty
leviable |
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4 |
Transfer of ownership or usufruct of immovable property |
3 months |
50% of duty leviable |
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5 |
Any transfer, promise, option, renunciation, cancellation reservation or a transfer under condition precedent ("clause suspensive") attracting proportional duty under any of items 10 to 13 of paragraph I or under any of items 10 to 14 of paragraph J of Part I of the First Schedule
[Repealed and replaced 20/11 (cio 11/11/11).] |
3 months |
50% of duty leviable |
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6 |
Documents witnessing the transfer of - –
(a) shares in any partnership or association,
(b) shares and debentures in any company, the transfer of which attracts duty under item 8 of paragraph J of Part I of the First Schedule
(c) shares and debentures in any company, the transfer of which does not attract duty under item 8 of paragraph J of Part I of First Schedule.
(d) any transfer or issue of shares by a company or transfer of a part sociale in a societe which gives right to the ownership, occupation or usage of an immovable property to a person.
[Inserted 26/12(cio 22/12/12).] |
15 days from the date of transfer or issue
15 days from the date of transfer or issue |
Rs 200
50% of duty leviable |
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7 |
Memorandum of survey |
15 days |
50% of duty leviable |
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8 |
Memorandum of meeting of riverains of a canal |
15 days |
Rs 200 |
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9 |
Document witnessing the transfer of a motor vehicle or trailer or a declaration by the owner of a motor vehicle or trailer establishing his ownership |
15 days |
50% of duty leviable |
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10 |
Deeds, excluding wills, drawn up by a notary |
8 days |
50% of duty leviable |
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11 |
Will drawn up by a notary |
3 months from date of death |
50% of duty leviable |
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12 |
Rule issued under section 14(1)(a) |
20 days |
50% of duty leviable |
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13 |
Any document drawn up by an officer, other than a notary |
20 days |
50% of duty leviable |
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14 |
Memorandum of sale by auction (proces-verbal) |
15 days |
50% of duty leviable |
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15 |
Instrument of fixed or floating charge, pledge or any other document relating to the loan agreement |
8 days |
50% of duty leviable |
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16 |
Lease agreement or any other related document by a leasing company, entered into on or after 15 September 2007 |
15 days |
50% of duty leviable |
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17 |
Any document witnessing a transaction, other than a transfer of an immovable property or a movable property in Mauritius, by a company holding a Global Business Licence under the Financial Services Act.
[Amended 26/12 (cio 22/12/12).] |
3 months |
50% of duty leviable |
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18 |
A Certificate of Transfer of Undertaking issued under section 346A of the Companies Act
[Added 1/13 (cio 18/4/13).] |
8 days from the appointed day referred to in section 32A of the Banking Act. |
50% of duty leviable |
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19 |
Affidavit of succession
[Inserted Act 26 of 2013 - Not yet proclaimed] |
3 months from date of death |
50% of duty leviable |
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20 |
Document witnessing the transfer of a pleasure craft or a declaration by the owner of a pleasure craft establishing his ownership
[Inserted Act 26 of 2013] |
14 days |
50% of duty leviable |
Documents not mentioned will be taxed in service
Immovable Properties
Duty and Taxes leviable on Transfer of immovable property.
Registration Duty leviable on a deed of transfer of immovable property is 5%
Registration duty is payable by purchaser or transferee.
Exemptions
Land Transfer Tax
Land Transfer Tax leviable on a deed of transfer of immovable property at the rate specified in Part A of the Second Schedule of Land(Duties and Taxes) Act.
Exemptions
CAPITAL GAINS (Morcellement) TAX
Repealed Act 15/2006
CAMPEMENT TAX
Campement Tax is levied on campement site together with any building or structure or part thereof, flat or apartment, thereon used at any time for the purposes of residence.
Payment of Campement Tax
The Campement Tax shall be levied at rate 0.5 per cent and shall be calculated upon the market value of the campement after deducting the
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campement site tax
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general rate, if any
The Campement Tax is payable by the owner of the campement.
"owner", in relation to a campement means
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(a) in the case of a bungalow or a group of bungalows, or apartments, located on a leasehold campement site situate on pas geometriques, the holder of the title deed of each bungalow or apartment, as the case may be; or |
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(b) in the case of a bungalow or a group of bungalows, or apartments, located on a campement site owned or leased by a societe or partnership where the associate or partner does not hold the title deed of the bungalow or apartment, the associate or partner in proportion to his share in the societe or partnership; |
“exempt owner" means an owner of a campement –
| | (a) who uses the campement as his sole residence; and |
| | (b) the market value of which is less than the amount specified in Part IV of the Fifth Schedule; |
"market value" means the open market value of the department by reference to which the annual campement tax shall be calculated for a period of 3 years commencing on 1 July of every financial year;
Declaration of Campement Tax (Download Form)
Every owner of a campement other than an exempt owner, shall on or before 31 July in every Financial Year submit a declaration in a form approved by the authorized officer and pay the Campement Tax leviable.
Exemptions
Campement Site Tax
Campement Site Tax is levied on any land which is situated wholly or partly with 81.21 metres from high water mark.
The Campement Site Tax varies from Rs 6 per square metre to Rs 2 per square metre depending on the zoning of the campement site of the map of Mauritius.
The zoning depends on the quality of the beach and the sea.
The coastal region in Mauritius is divided into five zones:
Payment of Campement Site Tax
Campement Site Tax is payable by either lessee, the proxy of owner, or the occupier and should be paid on or before 31 July of every year failing which a surcharge representing -
| | (a) 10% of the campement site tax for the first month or part of the month during which the campement site tax remains unpaid; and |
| | (b) 2 per cent of the campement site tax excluding the surcharge for each subsequent month or part of the month during which the campement site tax remains unpaid up to a maximum of 50 per cent of the campement site tax. |
5. Declaration (
Download Prescribed form)
Every owner of a campement site shall, within one month of …………
| | (a) acquiring or becoming the lessee of a campement site, make a declaration in a form approved by the authorized Officer. |
In case of inheritance the declaration shall be made by the heirs of any one of them
(Exemption - Government Notice no. 184 of 2003)
Leasehold on State Land
Leasehold Rights in State Land is levied in a deed of transfer of:
(a) leasehold right in state land
(b) shares in a civil society or association which reckons among its assets leasehold rights in state land
(c) shares in a company partnership which reckons among its assets -
| | (i) any leasehold rights in state land; or |
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(ii) any shares which the partnership holds in any other partnership, successive partnership, company or successive company which reckons among its assets such leasehold rights; |
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(d) shares in a company which reckons among its assets- |
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(i) any leasehold rights in state land; or |
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(ii) any shares which the company holds in any other partnership, successive partnership, company or successive company which reckons among its assets such leasehold rights |
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(e) shares in a company or issue of shares by a company or transfer of part sociale in a societe which gives right of ownership, occupation or usage of an immovable property or any part thereof, irrespective of the date on which the transfer takes place, a tax on the open market value of the leasehold rights at the rate specified in the Seventh Schedule. |
Exemptions
Loans
Registration Duty payable of deed witnessing loans.
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Rate |
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1. |
Deed witnessing a loan under private signature "Reconnaissance de dette" |
as per section (b); Part VII of the Reg. Duty Act |
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2. |
Deed witnessing a loan and creating a mortgage or charge |
as per section (b); Part VII of the Reg. Duty Act |
Exemption -
Present your document at the counter of taxing officer who taxes the document in accordance with the relevant legislation.
Pay to cashier the amount of tax claimed. Payment may be made by cash, credit card or cheque.
The cashier forwards the document for registration - and delivers a receipt.
The document duly registered is returned on the counter of delivery clerk on production of the receipt.
