Section 3: Duty leviable

3. Duty leviable (1) Notwithstanding any other enactment but subject to this Act, duty shall be levied on the registration of— (a) any deed, irrespective of the date on which it is drawn up, other than those specified in paragraphs (b), (c) and (d)— (i) at the rate in force at the time of registration, in accordance with Parts I to IV and Part VIII of the First Schedule; and (ii) on the value of the property at the time of registration; (b) a 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, in accordance with Part I of the First Schedule; (c) (i) any declaration or deed of transfer of ownership of motor vehicles or trailers; or (ii) any power of attorney, irrespective of the date on which it is drawn up, which includes the power to sell, transfer or dispose of a motor vehicle or a trailer to a person other than to an heir or legatee of the person who is the registered owner of the motor vehicle or trailer, in accordance with Part VI of the First Schedule; (ca) any declaration or deed of transfer of ownership of a pleasure craft, in accordance with Part IX of the First Schedule; (d) (i) any lease agreement entered into by a leasing company or any deed witnessing a loan other than a secured housing loan by a citizen of Mauritius; or (ii) any deed witnessing a secured housing loan by a citizen of Mauritius, in accordance with Part VII of the First Schedule; (e) a Certificate of Transfer of Undertaking issued under section 346A of the Companies Act— (i) in respect of immovable property, at the rate in force at the time of registration in accordance with paragraph J of Part I of the First Schedule; (ii) in respect of motor vehicles and trailers, at the rate in force at the time of registration in accordance with Part VI of the First Schedule; [Issue 9] R15 – 6 Revised Laws of Mauritius (iii) in respect of assets other than those specified in subparagraphs (i) and (ii), at the rate in force at the time of registration in accordance with Part VII of the First Schedule. (1A) Notwithstanding subsection (1) but subject to subsections (1B) and (1C), 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 shall be in accordance with item 15 of paragraph J of Part I, or item 4 (a) of Part IV, of the First Schedule, whichever is the higher. (1B) Where an IRS certificate, or a letter of approval for the implementation of an Integrated Resort Scheme project, under the Real Estate Development Scheme prescribed under the Investment Promotion Act has been issued by the Board of Investment before 6 June 2008, the duty under item 4 (a) of Part IV of the First Schedule shall apply. (1C) Where a deed witnessing the transfer of property under the Integrated Resort Scheme or the transfer of a standalone villa under the Invest Hotel Scheme, set up under the Real Estate Development Scheme prescribed under the Investment Promotion Act is presented for registration between 1 January 2009 and 31 December 2010, the duty leviable on the registration of the deed shall be in accordance with item 4 (a) of Part IV of the First Schedule. (1D) (a) Notwithstanding subsection (1), where the transfer subject matter of the deed in respect of an immovable property has previously been wit transfer of a standalone villa under the Invest Hotel Scheme, set up under the Real Estate Development Scheme prescribed under the Investment Promotion Act is presented for registration between 1 January 2009 and 31 December 2010, the duty leviable on the registration of the deed shall be in accordance with item 4 (a) of Part IV of the First Schedule. (1D) (a) Notwithstanding subsection (1), 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 transfer, promise, option, renunciation, cancellation, reservation or a transfer under condition precedent (“clause suspensive”),the duty leviable shall be on the value of the immovable property at the time the document under private signature has been drawn up, provided that— continued on page R15 – 7 R15 – 6 (1) [Issue 9] Revised Laws of Mauritius (i) the document under private signature has been registered within the time limit specified in the Sixth Schedule; and (ii) the deed of transfer is drawn up within 3 years of the document under private signature. (b) The duty paid on the registration of the document under private signature shall be offset against the duty payable on the deed of transfer and any difference shall be paid at the time the deed of transfer is presented for registration. (1E) Where, in a deed of transfer referred to in subsection (1D) (a) (ii), the extent of the portion of land mentioned in the document under private signature differs from that mentioned in the deed of transfer, the duty shall be leviable on the value of the land as the date of that document and any difference in the amount of duty shall be adjusted accordingly. (1F) (a) Notwithstanding subsection (1), but subject to paragraph (b), the duty leviable on the registration of any deed witnessing the transfer of property under the Real Estate Development Scheme prescribed under the Investment Promotion Act shall be in accordance with item 15 of paragraph (J) of Part I, or item 4 (b) of Part IV, of the First Schedule, whichever is the higher. (b) Where an RES certificate or a letter of approval for the implementation of a Real Estate Scheme Project under the Real Estate Development Scheme prescribed under the Investment Promotion Act has been issued by the Board of Investment before 30 November 2013, the duty under item 4 (b) of Part IV of the First Schedule shall apply on transfer of property from the company holding the RES certificate. (2) The minimum duty leviable shall be— (a) 200 rupees in respect of a deed referred to in subsection (1) (a); (b) 5 per cent of the value mentioned in a deed referred to in subsection (1) (b) 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 the higher. (3) – (5) — (5A) 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, shall be in accordance with the First Schedule or 50,000 rupees, whichever is the lower. (6) — [S. 3 amended by s. 3 (b) of Act 4 of 1987 w.e.f. 1 November 1987; s. 4 (b) of Act 30 of 1990 w.e.f. 1 July 1990; s. 11 (1) (a) of Act 23 of 1993 w.e.f. 1 November 1993; s. 11 (a) of Act 25 of 1994 w.e.f. 27 July 1994; s. 15 of Act 10 of 1998 w.e.f. 21 July 1998; s. 16 (b) of Act 18 of 1999 w.e.f. 1 August 1999; s. 23 (a) of Act 25 of 2000 w.e.f. 11 August 2000; s. 46 (9) (a) of Act 13 of 2001 w.e.f.1 December 2001; s. 15 (a) of Act 23 of 2001 w.e.f. 11 August 2001; s. 24 (a) of Act 20 of 2002 w.e.f. 11 August 2002; s. 3 of Act 20 of 2003 w.e.f. 23 July 2003; s. 27 (13) (c) of Act 33 of 2004 w.e.f. 1 July 2006; R15 – 7 [Issue 9] Registration Duty Act s. 103 (8) (b) of Act 35 of 2004 w.e.f. 10 November 2004; s. 27 (a) of Act 14 of 2005 w.e.f. 21 April 2005; s. 25 (b) of Act 15 of 2006 w.e.f. 7 August 2006; s. 27 (a) of Act 17 of 2007 w.e.f. 22 August 2007; s. 30 (a) of Act 18 of 2008 w.e.f. 19 July 2008; s. 19 (a) of Act 1 of 2009 w.e.f. 1 January 2009; s. 18 (b) of Act 20 of 2009 w.e.f. 19 December 2009; s. 25 (b) of Act 20 of 2011 w.e.f. 16 y 2003; s. 27 (13) (c) of Act 33 of 2004 w.e.f. 1 July 2006; R15 – 7 [Issue 9] Registration Duty Act s. 103 (8) (b) of Act 35 of 2004 w.e.f. 10 November 2004; s. 27 (a) of Act 14 of 2005 w.e.f. 21 April 2005; s. 25 (b) of Act 15 of 2006 w.e.f. 7 August 2006; s. 27 (a) of Act 17 of 2007 w.e.f. 22 August 2007; s. 30 (a) of Act 18 of 2008 w.e.f. 19 July 2008; s. 19 (a) of Act 1 of 2009 w.e.f. 1 January 2009; s. 18 (b) of Act 20 of 2009 w.e.f. 19 December 2009; s. 25 (b) of Act 20 of 2011 w.e.f. 16 July 2011; s. 15 (a) of Act 37 of 2011 w.e.f. 15 December 2011; s. 23 (c) of Act 26 of 2012 w.e.f. 22 December 2012; s. 7 (3) (b) of Act 1 of 2013 w.e.f. 18 April 2013; s. 20 (b) of Act 26 of 2013 w.e.f. 1 January 2014; s. 43 (a) of Act 18 of 2016 w.e.f. 7 September 2016.]