Section 4: (a) Registration of a deed witnessing In the case of a non-citizen, a company

4. (a) Registration of a deed witnessing In the case of a non-citizen, a company the purchase of a residential prop- registered as a foreign company under erty under the Integrated Resort the Companies Act 2001, a société or Scheme or the purchase of a trust where the associates or beneficiarstandalone villa under the Invest ies of the trust, as the case may be, are Hotel Scheme set up under the non-citizens, 70,000 US dollars or its Real Estate Development Scheme equivalent in any other hard convertible prescribed under the Investment foreign currency; or Promotion Act. in the case of a citizen of Mauritius or a company incorporated under the Companies Act 2001, a société or trust where the associates or beneficiaries of the trust, as the case may be, are citizens of Mauritius, 70,000 US dollars or its equivalent in any other hard convertible foreign currency or Mauritius currency. R15 – 37 [Issue 9] Registration Duty Act PART IV—continued (b) Registration of a deed witnessing In the case of a non-citizen, a company the purchase of a residential prop- registered as a foreign company under erty under the Real Estate Scheme the Companies Act 2001, a société or set up under the Real Estate trust where the associates or beneficiarDevelopment Scheme prescribed ies of the trust, as the case may be, are under the Investment Promotion non-citizens, 25,000 US dollars or its Act. equivalent in any other hard convertible foreign currency; or in the case of a citizen of Mauritius or a company incorporated under the Companies Act 2001, a société or trust where the associates or beneficiaries of the trust, as the case may be, are citizens of Mauritius, 25,000 US dollars or its equivalent in any other hard convertible foreign currency or Mauritius currency. 5. – 7. — [Part IV added by s. 7 of Act 34 of 1984 w.e.f. 9 July 1984; amended by s. 4 of Act 30 of 1990 w.e.f. 1 July 1990; s. 24 (c) (iv) of Act 20 of 2002 w.e.f. 10 August 2002; GN 121 of 2002 w.e.f. 20 August 2002; GN 118 of 2003 w.e.f. 2 August 2003; s. 15 (g) (iii) of Act 28 of 2004 w.e.f. 26 August 2004; s. 103 (8) (c) of Act 35 of 2004 w.e.f. 10 November 2004; repealed and replaced by s. 25 (u) (iv) of Act 15 of 2006 w.e.f. 7 August 2006; amended by GNs 130 of 2007 w.e.f. 15 September 2007; 218 of 2007 w.e.f. 15 December 2007; s. 30 (d) (iv) of Act 18 of 2008 w.e.f. 19 July 2008; s. 19 (b) of Act 1 of 2009 w.e.f. 1 January 2009; s. 14 (d) of Act 10 of 2010 w.e.f. 4 January 2011; GN 235 of 2011 w.e.f. 1 January 2012.] PART V – DONATION DUTY [Part V added by Act 4 of 1987; repealed by s. 15 (c) (iii) of Act 37 of 2011 w.e.f. 15 December 2011.] continued on page R15 – 39 [Issue 9] R15 – 38 Revised Laws of Mauritius R15 – 39 [Issue 6] )sR( SRELIART RO SELCIHEV ROTOM NO YTUD NOITARTSIGER – IV TRAP D DNA C ,B STRAP-BUS NI DEIFICEPS ESOHT NAHT REHTO SRELIART RO SELCIHEV ROTOM – A TRAP-BUS refsnart sti fo etad eht ot wen nehw suitiruaM edistuo ro ni noitartsiger lanigiro sti fo etad eht morf reliart ro elcihev rotom fo efiL tsriF noitartsiger gnideecxE gnideecxE gnideecxE gnideecxE gnideecxE gnideecxE gnideecxE gnideecxE gnideecxE suitiruaM ni sraey sraey sraey sraey sraey sraey sraey sraey raey eno toN gnideecxE ton tub ton tub ton tub ton tub ton tub ton tub ton tub ton tub ton tub gnideecxe sraey gnideecxe gnideecxe gnideecxe gnideecxe gnideecxe gnideecxe gnideecxe gnideecxe gnideecxe raey eno sraey sraey sraey sraey sraey sraey sraey sraey sraey fo selcyc rotoM enigne na ton yticapac 005 007 0 hev rotom fo efiL tsriF noitartsiger gnideecxE gnideecxE gnideecxE gnideecxE gnideecxE gnideecxE gnideecxE gnideecxE gnideecxE suitiruaM ni sraey sraey sraey sraey sraey sraey sraey sraey raey eno toN gnideecxE ton tub ton tub ton tub ton tub ton tub ton tub ton tub ton tub ton tub gnideecxe sraey gnideecxe gnideecxe gnideecxe gnideecxe gnideecxe gnideecxe gnideecxe gnideecxe gnideecxe raey eno sraey sraey sraey sraey sraey sraey sraey sraey sraey fo selcyc rotoM enigne na ton yticapac 005 007 009 000,1 001,1 002,1 004,1 006,1 000,2 cc gnideecxe fo selcyc rotoM enigne na yticapac cc gnideecxe ton tub gnideecxe 000,1 052,1 005,1 057,1 000,2 052,2 005,2 2 000,3 005,3 000,4 000,5 cc fo selcyc rotoM enigne na yticapac gnideecxe 003,1 006,1 000,2 003,2 006,2 000,3 003,3 006,3 009,3 005,4 002,5 005,6 cc cilbup ,sesuB selcihev ecivres ,)ixat( ,secnalubma ,seirrol ,sesraeh rehto dna sreliart 005,6 002,8 008,9 004,11 000,31 007,41 003,61 009,71 005,91 008,22 000,62 005,23 selcihev sdoog Registration Duty Act [Issue 6] R15 – 40 deunitnoc — IV TRAP pukcip fo skcarT elbuod htiw epyt htiw nibac ecaps ograc tuohtiw ro bac elbuod( deb 004,01 000,31 006,51 002,81 008,02 004,32 000,62 006,82 002,13 004,63 006,14 000,25 )selcihev rotom regnessaP na fo selcihev – yticapac enigne gnideecxe toN 003,3 000,4 009,4 007,5 005,6 003,7 002,8 000,9 008,9 004,11 000,31 003,61 cc 000,1 cc 100,1 morF 005,6 002,8 008,9 004,11 000,31 007,41 003,61 009,71 005,91 008,22 000,62 005,23 cc 052,1 ot cc 152,1 morF 004,01 000,31 006,51 002,81 008,02 004,32 000,62 006,82 002,13 004,63 006,14 000,25 cc 005,1 ot cc 105,1 morF 000,31 003,61 005,91 008,22 000,62 003,92 005,23 008,53 000,93 005,54 000,25 000,56 cc 006,1 ot cc 106,1 morF 006,51 005,91 004,32 003,72 002,13 001,53 000,93 009,24 008,64 006,45 004,26 000,87 cc 057,1 ot cc 157,1 morF 004,32 003,92 001,53 000,14 008,64 007,25 005,85 004,46 002,07 009,18 006,39 000,711 cc 000,2 ot cc 100,2 morF 002,13 000,93 008,64 006,45 004,26 002,07 000,87 008,58 006,39 002,901 008,421 000,651 cc 005,2 ot gnideecxE 000,93 008,84 005,85 003,86 000,87 008,78 005,79 003,701 000,711 005,631 000,651 000,591 cc 005,2 – traP siht fo sesoprup eht roF :etoN .tcA siht rednu suitiruaM ni emit tsrif eht rof noitartsiger sti snaem ,reliart ro elcihev rotom a ot noitaler ni ,”suitiruaM ni noitartsiger tsrif“ Revised Laws of Mauritius R15 – 41 [Issue 9] NA GNINIBMOC METSYS A YB DELLEPORP ERA HCIHW SELCIHEV ROTOM DNA SRAC ROTOM – B TRAP-BUS EVITARENEGER A HTIW DEPPIUQE ERA DNA ROTOM CIRTCELE NA DNA ENIGNE NOITSUBMOC LANRETNI METSYS GNIKARB sa ,elcihev rotom eht fo ega dna yticapac enigne eht ot gnidnopserroc tnuoma etairporppa eht fo tnec rep ytfiF .A trap-buS ni deificeps SELCIHEV ROTOM CIRTCELE – C TRAP-BUS refsnart sti fo etad eht ot wen nehw suitiruaM edistuo ro ni noitartsiger lanigiro sti fo etad eht morf reliart ro elcihev rotom fo efiL gnideecxE gnideecxE gnideecxE gnideecxE gnideecxE gnideecxE gnideecxE gnideecxE gnideecxE gnideecxE toN tsriF sraey sraey sraey sraey sraey sraey sraey sraey sraey raey eno gnideecxe noitartsigeR ton tub ton tub ton tub ton tub ton tub ton tub ton tub ton tub ton tub raey eno suitiruaM ni gnideecxe gnideecxe gnideecxe gnideecxe gnideecxe gnideecxe gnideecxe gnideecxe gnideecxe sraey sraey sraey sraey sraey sraey sraey sraey sraey fo selcyc rotoM gnitar rewop a ton yticapac 5.1 gnideecxe 052 053 054 055 007 000,1 Wk fo selcyc rotoM gnitar rewop a yticapac 5.1 gnideecxe ton tub Wk 5.7 gnideecxe 526 578 000,1 521,1 0 sraey sraey sraey sraey sraey sraey sraey raey eno gnideecxe noitartsigeR ton tub ton tub ton tub ton tub ton tub ton tub ton tub ton tub ton tub raey eno suitiruaM ni gnideecxe gnideecxe gnideecxe gnideecxe gnideecxe gnideecxe gnideecxe gnideecxe gnideecxe sraey sraey sraey sraey sraey sraey sraey sraey sraey fo selcyc rotoM gnitar rewop a ton yticapac 5.1 gnideecxe 052 053 054 055 007 000,1 Wk fo selcyc rotoM gnitar rewop a yticapac 5.1 gnideecxe ton tub Wk 5.7 gnideecxe 526 578 000,1 521,1 052,1 573,1 005,1 057,1 000,2 005,2 Wk fo selcyc rotoM gnitar rewop a yticapac 5.7 gnideecxe 008 000,1 001,1 003,1 005,1 006,1 008,1 000,2 003,2 006,2 003,3 Wk Registration Duty Act [Issue 9] R15 – 42 deunitnoc — IV TRAP ecivres cilbup ,sesuB ,)ixat( selcihev ,sesraeh ,secnalubma dna sreliart ,seirrol 003,3 001,4 009,4 007,5 005,6 003,7 001,8 000,9 008,9 004,11 000,31 003,61 selcihev sdoog rehto pukcip fo skcarT elbuod htiw epyt ro htiw nibac ecaps deb ograc tuohtiw 002,5 005,6 008,7 001,9 004,01 007,11 000,31 003,41 006,51 002,81 008,02 000,62 )selcihev bac elbuod( rotom egnessaP enigne na fo selcihev – yticapac 0.07 gnideecxe toN 006,1 000,2 005,2 009,2 003,3 006,3 001,4 005,4 009,4 007,5 005,6 001,8 Wk ot Wk 1.07 morF 003,3 001,4 009,4 007,5 005,6 003,7 001,8 000,9 008,9 004,11 000,31 003,61 Wk 0.59 ot Wk 1.59 morF 002,5 005,6 008,7 001,9 004,01 007,11 000,31 003,41 006,51 002,81 008,02 000,62 Wk 0.521 ot Wk 1.521 morF 005,6 001,8 008,9 004,11 000,31 006,41 003,61 009,71 005,91 008,22 000,62 005,23 Wk 0.051 ot Wk 1.051 morF 008,7 008,9 007,11 007,31 006,51 006,71 005,91 005,12 004,32 003,72 002,13 000,93 Wk 0.081 gnideecxE 005,91 004,42 003,92 001,43 000,93 009,34 008,84 006,35 005,85 003,86 000,87 005,79 Wk 0.081 —trap-buS siht fo sesoprup eht roF :etoN .tcA siht rednu suitiruaM ni emit tsrif eht rof noitartsiger sti snaem ,reliart ro elcihev rotom a ot noitaler ni ,”suitiruaM ni noitartsiger tsrif“ ].6102 yluJ .f.e.w fo NG fo .ger yb decalper dna delaeper IV traP[ Revised Laws of Mauritius SUB-PART D – CLASSIC OR VINTAGE MOTOR CAR 1,000 rupees [Part VI added by s. 4 (b) of Act 20 of 2003 w.e.f. 23 July 2003; amended by GN 79 of 2004; deleted and replaced by GN 61 of 2006 w.e.f. 10 June 2006; amended by GNs 251 and 257 of 2008 w.e.f. 1 July 2008; GN 75 of 2009 w.e.f. 1 July 2009; s. 23 (n) (ii) of Act 26 of 2012 w.e.f. 22 December 2012; GN 264 of 2013 w.e.f. 9 November 2013; GN 166 of 2016 w.e.f. 30 July 2016.] PART VII Rate of Duty on— (a) any lease agreement entered into by a leasing company; (b) any obligation, agreement, promise to pay, account (arrêté de comptes), transfer, cession and delegation of a claim payable at a fixed future date, delegation of sale price stipulated in a contract for the payment at a fixed future date where the deed in respect of which the claim is payable is not stated to have been registered, subject to a refund of the duty where the deed is subsequently produced and is shown to have been registered, acknowledgement by a person other than an officer of the deposit of a sum of a money; (c) any deed containing creation of a mortgage or privilege or instrument containing creation of fixed or floating charge or a pledge in accordance with Article 2112 or 2119 of the Code Civil Mauricien, other than a deed witnessing— (i) a loan referred to in item 32, 33 or 34 of Part III; and (ii) a loan referred to in paragraph (cb); (ca) a Certificate of Transfer of Undertaking issued under section 346A of the Companies Act— Amou person other than an officer of the deposit of a sum of a money; (c) any deed containing creation of a mortgage or privilege or instrument containing creation of fixed or floating charge or a pledge in accordance with Article 2112 or 2119 of the Code Civil Mauricien, other than a deed witnessing— (i) a loan referred to in item 32, 33 or 34 of Part III; and (ii) a loan referred to in paragraph (cb); (ca) a Certificate of Transfer of Undertaking issued under section 346A of the Companies Act— Amount— (Rs) (a) not exceeding Rs 300,000 Nil (b) exceeding Rs 300,000 but not exceeding Rs 500,000 Nil (c) exceeding Rs 500,000 but not exceeding Rs 1,000,000 Nil (d) exceeding Rs 1,000,000 but not exceeding Rs 5,000,000 30,000 (e) exceeding Rs 5,000,000 50,000 (cb) any deed witnessing a loan contracted by a citizen of Mauritius for the purchase, construction or renovation of his house and containing creation of fixed or floating charge or a pledge in accordance with Article 2112 or 2119 of the Code Civil Mauricien shall be subject to the appropriate rate of duty specified hereunder— Amount— (Rs) (a) not exceeding 2,000,000 rupees Nil (b) exceeding 2,000,000 rupees but not exceeding 5,000,000 ru- 30,000 pees (c) exceeding 5,000,000 rupees 50,000 R15 – 43 [Issue 9] Registration Duty Act FIRST SCHEDULE—continued (d) Notwithstanding items (c) and (cb), where a person who has contracted a lease or loan under item (a), (b) or (c) contracts a subsequent lease or loan within a period of one year from the date of the first lease agreement or deed of loan, the subsequent lease agreement or deed of loan, as the case may be, shall be subject to the appropriate rate of duty specified hereunder— Aggregate Amount— (Rs) (a) not exceeding Rs 300,000 1,000 (b) exceeding Rs 300,000 but not exceeding Rs 500,000 3,000 (c) exceeding Rs 500,000 but not exceeding Rs 1,000,000 10,000 (d) exceeding Rs 1,000,000 but not exceeding Rs 5,000,000 30,000 (e) exceeding Rs 5,000,000 50,000 [Part VII added by s. 25 (u) (vi) of Act 15 of 2006 w.e.f. 7 August 2006; amended by GN 130 of 2007 w.e.f. 15 September 2007; s. 30 (d) (v) of Act 18 of 2008 w.e.f. 19 July 2008; GN 235 of 2011 w.e.f. 1 January 2012; GN 29 of 2012 w.e.f. 1 January 2012; s. 7 (3) (e) (ii) of Act 1 of 2013 w.e.f. 18 April 2013; reg. 3 (b) of GN 208 of 2016 w.e.f. 13 October 2016.] 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 Value of the property— (Rs) (a) not exceeding Rs 25,000 200 (b) exceeding Rs 25,000 but not exceeding Rs 300,000 1,000 (c) exceeding Rs 300,000 but not exceeding Rs 500,000 3,000 (d) exceeding Rs 500,000 but not exceeding Rs 1,000,000 10,000 (e) exceeding Rs 1,000,000 but not exceeding Rs 5,000,000 30,000 (f) exceeding Rs 5,000,000 but not exceeding Rs 50,000,000 50,000 (g) exceeding Rs 50,000,000 200,000 [Part VIII added by GN 130 of 2007 w.e.f. 15 September 2007.] PART IX – REGISTRATION DUTY ON PLEASURE CRAFT Pleasure craft First registration in Not exceeding 10 Exceeding 10 with length Mauritius years from date of years from date of first registration in first registration in Mauritius Mauritius (Rs) (Rs) (Rs) Not exceeding 4 1,000 500 250 metres Exceeding 4 metres but not exceeding 2,000 1,000 500 10 metres [Issue 9] R15 – 44 Revised Laws of Mauritius PART IX—continued Pleasure craft First registration in Not exceeding 10 Exceeding 10 with length 2007.] PART IX – REGISTRATION DUTY ON PLEASURE CRAFT Pleasure craft First registration in Not exceeding 10 Exceeding 10 with length Mauritius years from date of years from date of first registration in first registration in Mauritius Mauritius (Rs) (Rs) (Rs) Not exceeding 4 1,000 500 250 metres Exceeding 4 metres but not exceeding 2,000 1,000 500 10 metres [Issue 9] R15 – 44 Revised Laws of Mauritius PART IX—continued Pleasure craft First registration in Not exceeding 10 Exceeding 10 with length Mauritius years from date of years from date of first registration in first registration in Mauritius Mauritius (Rs) (Rs) (Rs) Exceeding 10 3,000 1,500 750 metres [Part IX inserted by s. 20 (f) (ii) of Act 26 of 2013 w.e.f. 1 January 2014.] SECOND SCHEDULE [Section 15] Transaction Assessment