juris

Registration Duty Act

consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

Later amending instruments held: Business Facilitation (Miscellaneous Provisions) Act 2017 (Act No 4 of 2017), Finance (Miscellaneous Provisions) Act 2017 (Act No 10 of 2017), Finance (Miscellaneous Provisions) Act 2018 (Act No 11 of 2018), Judicial and Legal Provisions (No. 2) Act 2018 (Act No 14 of 2018), Finance (Miscellaneous Provisions) Act 2019 (Act No 13 of 2019), Covid-19 (Miscellaneous Provisions) Act 2020, Finance (Miscellaneous Provisions) Act 2020, Finance (Miscellaneous Provisions) Act 2021 (Act No 15 of 2021), Finance (Miscellaneous Provisions) Act 2022 (Act No 15 of 2022), Finance (Miscellaneous Provisions) Act 2023 (Act No 12 of 2023), Finance (Miscellaneous Provisions) Act 2024 (Act No. 11 of 2024), Finance Act 2025 (Act No. 18 of 2025).

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Sections

  1. 1 Short title
  2. 2 Interpretation
  3. 2A Deed in respect of immovable property
  4. 2B Electronic submission of deed or document
  5. PART II: LIABILITY TO DUTY
  6. 3 Duty leviable
  7. 3A Transfer with right of redemption (réméré)
  8. 3B Administrative fee inserted by Act No 13 of 2019
  9. PART II: LIABILITY TO DUTY
  10. 5 Documents drawn up abroad
  11. 6 Documents witnessing several transactions
  12. 7 Counter deed
  13. 10 Assessment of usufruct
  14. 11 Transfer of mixed property
  15. 12 Ouverture de crédit
  16. 13 Agreement relating to agricultural produce
  17. 14 Registration of judgments
  18. PART III: ASSESSMENT OF DUTY – VALUATION OF PROPERTY
  19. 15 Valuation of property
  20. 16 Value undeclared
  21. 17 Valuation of movable property
  22. 19 Right of pre-emption
  23. 20 Exercise of right of pre-emption
  24. 21 Amount payable on pre-emption
  25. 22 Administration by Curator
  26. 23 Interpretation
  27. 24 Transfer of shares or debentures
  28. 24A Transfer or issue of shares
  29. 24A Any deed witnessing a lease or inserted by Act No 10 of 2017
  30. PART IV: COLLECTION OF DUTY
  31. 25 Registration conditional on payment
  32. 26 Payment of duty
  33. 27 Derogation from liability to duty
  34. 28 Abatement or deferment of duty
  35. 29 Refund of duty
  36. 30 Time limit for claims or refunds
  37. 31 Proof of change of ownership
  38. 32 Proof of lease or transfer of stock in trade
  39. PART V: REGISTRATION
  40. 33 Time limit for payment of duty
  41. 33A Power to waive penalty
  42. 34 Duty of Receiver on registration
  43. 35 Deferment of registration
  44. 36
  45. 36A Transfer of rights in succession
  46. 36B Transfer of rights in lease
  47. 36C Deed of transfer under clause suspensive “Promesse de Vente”
  48. 36E Penalty for incorrect declaration
  49. 37 inserted by Act No 4 of 2017
  50. 38 Documents witnessing the lease or inserted by Act No 10 of 2017
  51. 39 Documents witnessing the transfer inserted by Act No 10 of 2017
  52. PART V: REGISTRATION
  53. 40 Provisions relating to wills
  54. 41 Duties of notaries
  55. 42 Withholding of document by Receiver
  56. 43 Access to documents
  57. 44 Reference to registration in documents
  58. 44A Inscription of privilege
  59. 45 Recovery of duty before Judge
  60. 45A Recovery of duty by attachment
  61. 45B Recovery of arrears of registration duty by Director-General
  62. 45C Enforcement
  63. 45C Enforcement inserted by Act No 18 of 2016
  64. PART VII: MISCELLANEOUS
  65. 46 Extracts from registers
  66. 46A Exemption from registration
  67. 47 Remission of duty inserted by Act No 10 of 2017
  68. PART VII: MISCELLANEOUS
  69. 48
  70. 48A Transitional provisions
  71. 49 Regulations
  72. FIRST SCHEDULE
  73. 2 Any judgment, or transfer of property, usufruct or enjoyment of property
  74. 3
  75. 4 Lease, sublease or subrogation of lease of immovable property or of
  76. 1 Document witnessing transactions relative to sugar cane, vanilla or other
  77. 5 Security or guarantee for money or movable property or agreement to
  78. 6 Bonds in bottomry (obligations à la grosse aventure ou pour retour de
  79. 7
  80. 10
  81. 11 Renunciation (whether pure and simple or not), cancellation (whether
  82. 12 Promise to transfer or acquire, option given to transfer or acquire an
  83. 13 Renunciation (whether pure and simple or not) or cancellation (whether
  84. 14 Any deed of transfer of property as defined in the Land (Duties and
  85. 8 (1) Documents witnessing a transfer for valuable consideration of
  86. 9
  87. 15
  88. 16 Any deed of transfer of property as defined in the Land (Duties and
  89. 17 Any transaction under article 2044 of the Code Civil Mauricien where
  90. 18 A Certificate of Transfer of Undertaking issued under section 346A of
  91. PART II: FIXED DUTY OF 300 RUPEES
  92. 1 Abandonment, conveyance or assignment of movable property by a
  93. 2 Unconditional (pur et simple) acceptance or renunciation of community
  94. 3
  95. 4
  96. 5
  97. 6
  98. 7
  99. 8 Marriage contract containing no disposition other than the declaration of
  100. 9 Acceptance of transfer or delegation of a claim payable at a fixed future
  101. 10
  102. 11 Redemption by authentic deed of property in exercise of a right of
  103. 12 Taking possession of property by virtue of a document on which duty
  104. 14 Confirmation (titre nouveau) of obligation to pay annuity under the
  105. 15 Discharge or redemption of right to annuity or other periodic payment,
  106. 16
  107. 17
  108. 18
  109. 19
  110. 20
  111. 21 Division in kind of property among co-owners, which does not include
  112. 22
  113. 23
  114. 24
  115. 25
  116. 26 Partnership deed or deed of dissolution of partnership which does not
  117. 27
  118. 28
  119. 29
  120. 30 Any document in favour of a proxy who acquires in his own name a
  121. 31
  122. 32 Any document witnessing a contrat préliminaire under article 1601-38,
  123. 33 Any deed witnessing the purchase of an immovable property under
  124. 34 (a) Subject to paragraph (b), any document witnessing a transfer at a
  125. 35 Cession or return (rétrocession) of leases of immovable or movable
  126. PART III: DOCUMENTS REGISTERED FREE
  127. 1
  128. 2 The appointment of a notary and any other proceedings before the Judge,
  129. 3 Any agreement entered into by or on behalf of the Government and any
  130. 4
  131. 6
  132. 7
  133. 9 Any instrument witnessing the cession, transfer or negotiation, by the
  134. 12 Any instrument witnessing the distribution of a property of a trust by a
  135. 13 Documents witnessing transfer for consideration of debentures in any
  136. 19 Any deed witnessing a donation made to the Sir Seewoosagur
  137. 20 Any lease agreement in respect of a campement site on production of a
  138. 21
  139. 21A
  140. 22 A declaration or deed of transfer of ownership of motor vehicles or
  141. 23 Documents witnessing the transfer of an asset under a finance lease
  142. 24 Any deed witnessing the purchase of immovable property by, or lease
  143. 25 Any deed witnessing the purchase of immovable property by, or lease
  144. 26 Documents witnessing the transfer of movable property by a bank to a
  145. 27
  146. 28
  147. 28A Documents witnessing the transfer or donation of a “droit
  148. 29 Any loan agreement contracted for educational purposes by an individual
  149. 30 Documents witnessing transfer, for consideration, of shares to State
  150. 31 Any document witnessing a lease back agreement of immovable property
  151. 32 Any loan for an amount not exceeding 100,000 rupees granted by the
  152. 33 Any loan for an amount not exceeding 100,000 rupees granted by the
  153. 34 Any loan for an amount not exceeding 100,000 rupees granted by
  154. 35
  155. 36 Documents witnessing the transfer of a motor vehicle, not intended for
  156. 37
  157. PART IV: SPECIAL DUTY
  158. 1 Registration of a notice under article Rs 1,000
  159. 2 Recording of Memorandum of inven- Rs 200
  160. 4 (a) Registration of a deed witnessing In the case of a non-citizen, a company
  161. SECOND SCHEDULE
  162. 1 Sale, adjudication, assignment On the consideration, together with all
  163. 2
  164. 3 Deal (marché) or agreement On the value expressed in it or the esti-
  165. 4 Lease of, or other agreement to
  166. 4A Lease agreement relating to a On the total amount specified in the
  167. 5 An obligation to pay, for consid- On the capital surrendered or earmarked
  168. 6 The assignment (cession), trans- On the capital originally surrendered or
  169. 7 An annuity or pension for the life On 10 times the amount of the annuity
  170. 8 The transfer or the amortisation On 10 times the amount of the annuity or
  171. 9 Any power of attorney, irrespec- On the assessable value of the motor
  172. 10 Fixed and floating charges or a On the amount secured or that of the
  173. 11 Any promise, option, renuncia- 25 per cent of the consideration of the
  174. 12
  175. 13 Any transfer of immovable prop- On the consideration stated in the deed
  176. 14 In case of withdrawal of a part- The value of any property as defined in
  177. 15 Any transfer of immovable prop- The difference between the value of the
  178. 16 Any transfer of shares in a com- On the value of the immovable property
  179. 17
  180. SIXTH SCHEDULE
  181. 1 Return of Ushers or memo- 15 days 50 per cent of duty
  182. 2 Hire purchase agreement under 15 days 50 per cent of duty
  183. 3
  184. 4 Transfer of ownership or usu- 3 months 50 per cent of duty
  185. 5 Any promise, option, renunci- 3 months 50 per cent of duty
  186. 6 Documents witnessing the 15 days 50 per cent of duty
  187. 7 Memorandum of survey. 15 days 50 per cent of duty
  188. 8 Memorandum of meeting of 15 days Rs 200
  189. 9 Document witnessing the 15 days 50 per cent of duty
  190. 10 Deeds, excluding wills, drawn 8 days 50 per cent of duty
  191. 11 Will drawn up by a notary. 3 months from date 50 per cent of duty
  192. 12 Rule issued under sec- 20 days 50 per cent of duty
  193. 13 Any document drawn up by 20 days 50 per cent of duty
  194. 14 Memorandum of sale by auc- 15 days 50 per cent of duty
  195. 15 Instrument of fixed or floating 8 days 50 per cent of duty
  196. 16 Lease agreement or any other 15 days 50 per cent of duty
  197. 17 Any document witnessing a 3 months 50 per cent of duty
  198. 18 A Certificate of Transfer of 8 days from the 50 per cent fo duty
  199. 19 Affidavit of succession. 3 months from date 50 per cent of duty
  200. 20 Document witnessing the 14 days 50 per cent of duty
  201. SEVENTH SCHEDULE
  202. 1
  203. 2
  204. 3
  205. 4 Petitions to the Master and orders to the Master in sales before the
  206. 5
  207. 6
  208. 7
  209. 8
  210. 9
  211. 10
  212. 11
  213. 12 Forms, entries, certificates and all proceedings under the Civil Status
  214. 13
  215. 14
  216. 15
  217. 17 All documents witnessing a transfer of shares to, or by, an equity fund
  218. 18
  219. 19 Documents witnessing a transaction between a non-citizen and a
  220. 20 Documents witnessing a transfer of shares in a company holding a