THE REGISTRATION DUTY ACT - LIABILITY TO DUTY

s. 3 - Duty leviable
1. any deed, irrespective of the date on which it has been drawn up
  1. exception
    1. any deed of transfer without consideration made inter vivos between persons other than by an ascendant to a descendant, at the rate in force at the time of registration
      1. PART I - PROPORTIONAL DUTY
    2. any lease agreement entered into by a leasing company or any deed of loan
      1. Part VII of the First Schedule
  2. at the rate in force at the time of registration
    1. PART I - PROPORTIONAL DUTY
    2. PART II - FIXED DUTY OF 200 RUPEES
    3. PART III - DOCUMENTS REGISTERED FREE
    4. Part IV - Special Duty
    5. PART VIII – Duty on transfer or lease of movable property, other than a declaration or deed of transfer of ownership of motor vehicles or trailers or a lease entered into by a leasing company
  3. on the value of the property at the time of registration
2. the duty leviable on the registration of any deed witnessing the transfer of property under the Integrated Resort Scheme or the transfer of a standalone villa under the Invest Hotel Scheme prescribed under the Investment Promotion Act
  1. 15 of paragraph J of Part I, or item 4(a) of part IV, of the First Schedule, whichever is the higher.
    1. Rate 5% - 15. A notarial deed witnessing the transfer of an immovable property following the vente à terme under Article 1601-2, or by way of a vente en l’état futur d’achèvement under Article 1601-3, of the Code Civil.
    2. 4(a) - [Item 4 Replaced GN 218/2007
3. where the transfer subject matter of the deed in respect of an immovable property has previously been witnessed by a document under private signature in the form of a promise, option, renunciation, cancellation, reservation or a transfer under condition precedent (“clause suspensive”)
  1. the duty leviable shall be on the value of the immovable property at the time the document under private signature has been drawn up
    1. the document under private signature has been registered within the time limit
      1. 6th Schedule - Time limit from date of deed, transfer or transaction
        3 months - Penalty 50% of duty leviable
    2. the deed of transfer is drawn up within 3 years of the document under private signature
    3. 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.
      1. 10. Transfer for consideration under condition precedent (clause suspensive), whether the condition has been fulfilled or not, of immovable property where the consideration or declared open market value of the property does not exceed 100,000 rupees.
      2. 11. Renunciation (whether pure and simple or not), cancellation (whether unilateral or not) or return (retrocession) of a transfer under condition precedent (clause suspensive) of immovable property where the consideration of the transfer or declared open market value of the property does not exceed 100,000 rupees and where no proportional duty has been levied on the transfer.
      3. 12. Promise to transfer or acquire, option given to transfer or acquire an immovable property where the consideration or declared open market value of the property does not exceed 100,000 rupees.
      4. 13. Renunciation (whether pure and simple or not) or cancellation (whether unilateral or not) of a promise to transfer or to acquire or of an option given to transfer or to acquire immovable property where the consideration or declared open market value of the property in the promise or option does not exceed 100,000 rupees and where no proportional duty has been levied on the promise or option.
      5. 14. Any deed of transfer of property as defined in the Land (Duties and Taxes) Act except a deed of transfer referred to in section 3(1)(b), where the open market value of the property transferred does not exceed 100,000 rupees.
      6. 10. Transfer for consideration under condition precedent (clause suspensive) whether the condition has been fulfilled or not, of immovable property where the consideration or declared open market value of the property exceeds 100,000 rupees.
      7. 5%
4. The minimum duty leviable
  1. 200 rupees
  2. 5 per cent of the value mentioned in the deed mentioned or as determined in accordance with section 17 of this Act or section 28 of the Land (Duties and Taxes) Act or as decided by the Assessment Review Committee under section 20 of the Mauritius Revenue Authority Act, whichever is higher.
5. The duty leviable on the registration of any document witnessing a transaction, other than a transfer of an immovable property or a movable property in Mauritius, between a non-citizen and a company holding a Global Business Licence under the Financial Services Act 2007
  1. First Schedule or 50,000 rupees, whichever is lower
s. 3A - Transfer with right of redemption (remere)
1. Where a transferor of immovable property has reserved to himself a right of redemption (faculte de rachat ou de remere) in accordance with article 1659 of the Code Civil Mauritius and fails to exercise his right of redemption within the period specified in a deed of transfer or in a subsequent deed, the transferee shall, within 3 months after such failure cause a notarial deed to be drawn up
  1. the date on which the right of redemption of the transferor has been extinguished
  2. the open market value of the property at the date mentioned
  3. difference between the open market value of the property as specified in the deed, or as determined in accordance with section 28 of the Land (Duties and Taxes) Act 1984 or as decided by the Assessment Review Committee under section 20 of the Mauritius Revenue Authority Act and the value specified in the deed of transfer
    1. shall be registered and duty at the appropriate rate prescribed in the First Schedule
    2. to a penalty equivalent to the amount of duty leviable
s5 - Documents drawn up abroad
1. Where a document liable to duty has been drawn up outside Mauritius, the document shall not be made use of in Mauritius unless it is registered.
s6 - Documents witnessing several transactions
1. where a document witnesses several transactions or stipulations which are independent of one another or which do not necessarily arise from one another, duty shall be levied in respect of each such transaction or stipulation according to its nature.
  1. a transfer of immovable property, the document shall be drawn by an authentic deed (acte authentique)
  2. Where a document which witnesses a transfer of property contains the receipt for, or an obligation relating to, the sale price of the property, the receipt or obligation shall not be liable to duty.
s. 7 - Counter-deed
1. where the parties to a document, whether a notarial deed or a document under private signature, are parties to a counter-deed which discloses that duty leviable on the transaction witnessed by the related document has been evaded, they shall be jointly liable to the duty on the counter-deed and to a penalty.
  1. No counter deed shall be drawn up where the counter deed is in respect of a transfer of immovable property.
  2. The duty on the counter-deed shall be an amount equal to the duty which would have been leviable on the transaction witnessed by the related document had it specified the true consideration for the transaction, and no account shall be taken of any duty already paid on the related document.
  3. The penalty leviable shall be equivalent to the duty leviable
s. 10 - Assessment of usufruct
1. Where on the sale of any property the usufruct is reserved to the vendor
  1. the value of the usufruct shall be assessed at half the consideration for the bare ownership
  2. proportional duty shall be paid on the aggregate of the value of the bare ownership and the assessed value of the usufruct
  3. no duty shall be leviable at the time the usufruct accrues to the owner in bare ownership
    1. acquires the usufruct of the property otherwise than by the death of the usufructuary
      1. if the consideration exceeds the value of the usufruct as assessed additional proportional duty on the excess
      2. in any other case, fixed duty
2. Where on the transfer of any property otherwise than for consideration the usufruct is reserved to the transferor, the values of the usufruct shall be assessed at half the value of the property.
s. 11 - Transfers of mixed property
1. a document witnesses the transfer of ownership or usufruct of immovable property together with movable property
2. a valuation of each item of the movable property has not been made in the document
  1. proportional duty shall be leviable on the aggregate value of the immovable and movable property at the rate specified for immovable property.
    1. shall be drawn up by an authentic deed (acte authentique)
s. 12 - Ouverture de crédit
1. Where a person enters into an agreement to advance money at future dates (ouverture de crédit) duty shall be leviable on the total amount of the advances agreed to be made
s. 14 - Registration of judgments
1. every rule of court issued by an officer on an order made by the court or a judge and liable to fixed duty shall be registered on the original or a certified copy of the original signed by an officer
2. every judgment ordering a transfer of immovable property shall be liable to proportional duty and shall be registered on the original or a certified copy of the original signed by an officer
3. every judgment liable to proportional duty shall be registered on the certified copy of the judgment signed by an officer
4. where a judgment orders the distribution or liquidation of movable property or of the proceeds of the sale of immovable property or of interest or costs on the sale of immovable property in proceedings between parties
  1. a fixed duty shall be leviable on the copy of the judgment and on each warrant for payment (bordereau de collocation)
  2. a fixed duty shall be leviable on the copy of any order or judgment for alimony or maintenance

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THE REGISTRATION DUTY ACT - LIABILITY TO DUTY

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