Government Schemes, Refunds and Grants
⚠️ Scheme amounts, ceilings, and deadlines change with every annual Budget. Everything here was checked against official sources on 27 July 2026. Confirm your own eligibility with the MRA or the relevant authority before you rely on any figure — and note the several expired items below, which are kept only so you can recognise out-of-date advice elsewhere.
Summary
| Scheme | Status (27 Jul 2026) | Maximum benefit |
|---|---|---|
| Housing Loan Relief Scheme | Open — extended to June 2027 | Rs 667/month, then Rs 333/month |
| VAT refund on residential building | Closed to new builds — see below | Rs 300,000 |
| Roof slab / building materials grant | Open (income-tested) | Rs 100,000 |
| First-time buyer registration duty exemption | VERIFY | 5% of first Rs 5m |
| Home Ownership Refund Scheme | VERIFY — likely expired | 5%, max Rs 500,000 |
| Home Loan Payment Scheme | VERIFY — likely expired | 5%, max Rs 500,000 |
Buying a plot of land
First-time buyer — registration duty exemption
First-time buyers are exempt from registration duty (5%) on the first Rs 5 million of the purchase price, for bare land to build a residential unit or for a residential property.
⚠️ VERIFY — The exemption ceiling has been revised in past Budgets. Both source links previously cited here are now dead (mra.mu/download/TheRegistrationDutyAct.pdf returns 404). Confirm the current ceiling and conditions with the Registrar-General's Department or your notary before budgeting for this.
Your notary handles this exemption as part of the transfer — raise it with them early. See Buying the Land.
Home Ownership Refund Scheme
A refund of 5% of the declared value (capped at Rs 500,000) of the acquisition of a house, apartment, or bare land on which to build a residential unit. The amount must be repaid if the property is sold within the same year of purchase.
⚠️ VERIFY — this scheme has probably expired. It was announced in Budget 2024/25 and the source page previously cited here no longer carries the scheme details. It was a time-limited measure tied to deeds registered within a defined window. Do not budget for this without written confirmation from the Registrar-General's Department that it is still open and that your purchase date qualifies.
Buying or constructing a house
Housing Loan Relief Scheme ✅ Open
A monthly allowance paid by the MRA to an individual who has contracted a secured housing loan not exceeding Rs 5 million.
Following Budget 2025/2026, the scheme was extended to June 2027, on a tapering basis:
| Period | Monthly allowance |
|---|---|
| July 2025 – June 2026 | Rs 667 |
| July 2026 – June 2027 | Rs 333 |
Key conditions:
- Secured housing loan not exceeding Rs 5 million from a qualifying lender
- For the purchase, construction, or extension of a house in Mauritius
- Loan repayment exceeding Rs 1,000 in the month preceding payment
- No income limit
- No application is entertained after 31 December 2027
Note the allowance is now materially lower than the Rs 1,000/month figure widely quoted from Budget 2023/24 — that rate applied to July 2023–June 2024 only.
Source: MRA — Housing Loan Relief Scheme
Home Loan Payment Scheme
A refund of 5% of a home loan contracted for the construction of a residential unit, up to Rs 500,000.
⚠️ VERIFY — likely expired. The press communiqué previously cited here is no longer available at that URL. Like the Home Ownership Refund Scheme, this was a time-limited Budget measure. Confirm with the Registrar-General's Department before counting on it.
Constructing a house
Refund of VAT on a residential building ⚠️ Closed to new construction
A refund of VAT on the construction of a residential building, or the purchase of a residential apartment or house from a property developer.
Conditions as published by the MRA:
| Condition | Limit |
|---|---|
| Maximum refund (applicant and spouse combined) | Rs 300,000 |
| Floor area, per the approved BLP | must not exceed 1,800 ft² |
| Construction cost or apartment purchase price | must not exceed Rs 3 million |
| Annual net income of applicant and spouse combined | must not exceed Rs 1 million |
| Minimum claim per quarter | Rs 25,000 (exceptions for final claims) |
| Claim deadline | within 12 months of the VAT invoice or receipt |
🚨 The qualifying construction window has closed. The MRA states the construction must have been "started and completed in the years 2014 to 2024 and in the period of 6 months ending 30 June 2025". A house you start building now does not qualify unless a later Budget reopens the scheme.
Two things follow for anyone planning a build today:
- Do not include this Rs 300,000 in your budget — see Financing Your House.
- Do not let anyone design your house to 1,800 ft² for VAT reasons alone. That constraint no longer buys you anything unless the scheme reopens. Discuss it with your architect — see Architect.
⚠️ VERIFY before each release — if a Budget reopens or replaces this scheme, the floor area limit becomes a genuine design constraint again and this page must be updated immediately.
Source: MRA — Application for Refund of VAT (Residential)
Government grant for casting of roof slabs and purchase of building materials ✅ Open
Government assists low-income families who already own a plot of land but cannot afford to build or to complete a concrete housing unit — either a grant for casting the roof slab, or a grant to buy building materials to start construction.
Income thresholds and amounts, as reviewed in July 2019 and still published by the Ministry of Housing and Lands:
| Household income | Maximum one-off cash grant |
|---|---|
| ≤ Rs 10,000 | Rs 100,000 |
| > Rs 10,000 – ≤ Rs 15,000 | Rs 70,000 |
| > Rs 15,000 – ≤ Rs 20,000 | Rs 50,000 |
Conditions:
- Roof slab grant — for households who own a plot of land but cannot afford to complete a house that has reached beam level. The grant covers casting a roof slab of up to 100 m²; allowable building plan area may reach up to 150 m².
- Building materials grant — for households who own a plot of land but cannot afford to start construction of a housing unit of up to 100 m².
- Applications are made to NHDC Ltd on the prescribed form.
⚠️ The income bands date from July 2019 and have not been revised since. Confirm current thresholds with the Ministry of Housing and Lands or NHDC before applying.
If you are applying for the roof slab grant, note the timing: the grant relates to the roof slab casting stage in The Construction Phases, so apply well before you reach it.
Source: Ministry of Housing and Lands — roof slab and building materials grant
⚠️ Important Note
🚨 Check eligibility conditions before your architect finalises the plans, not after. Several schemes turn on floor area, property value, or income — limits you cannot retrofit once the plans are approved and the house is built. See Architect and Financing Your House.