Registrar General's Department

Online Services

Campement Site Tax

Campement Site Tax is levied on any land which is situated wholly or partly with 81.21 metres from high watermark.
Freehold land is not included in the Campement Site Tax.
Every owner of a campement site must submit a declaration, in a form approved by the authorised officer, and pay an annual tax known as the Campement Site Tax within a month of acquiring or becoming the lessee of a campement site.
In case of inheritance, the declaration must be made by one of the heirs and pay the Campement Site Tax accordingly.
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 coastal region in Mauritius is divided into five zones:

WP Data Tables
Further information regarding the zones and their appropriate rates can be found in Part I and Part II of the Fifth Schedule of the Land (Duties and Taxes) Act.

Payment of Campement Site Tax

The tax must be paid annually on or before 31 July failing which a surcharge representing –
  • (a) 10% of the Campement Site Tax for the first month or part of the month during which the tax remains unpaid; and
  • (b) 2 % of the Campement Site Tax excluding the surcharge for each subsequent month or part of the month during which the tax remains unpaid up to a maximum of 50% of the Campement Site Tax.
If any person is aggrieved by a decision made by the authorised officer regarding the Campement Site Tax, he may lodge written representations with the Clerk of the Assessment Review Committee in accordance with Section 19 of the Mauritius Revenue Authority Act.