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Land (Duties and Taxes) Act 1984.

Country/Territory
Mauritius
Document type
Legislation
Date
1984 (2007)
Source
FAO, FAOLEX
Long title
An Act to amend and consolidate various Acts relating to the levy of duties and taxes in respect of immovable property.
Subject
Land & soil
Keyword
Tax/levy Land valuation Transfer
Geographical area
Africa, Eastern Africa, Indian Ocean, Small Island Developing States
Abstract

This Act imposes levies and duties in respect of immovable property and provides for matters relating to taxation of land such as valuation and registration. Taxes imposed by this Act are: registration of any transfer deed (land transfer tax) to be paid by the transferor at the rate specified in the Second Schedule; an annual tax to be paid by an owner of a campement site, i.e. any land which is situated wholly or partly within 81.21 metres from the high water mark; and a tax on transfer of leasehold rights in State land.

Full text
English
Website
www.gov.mu

References - Legislation

Implemented by

Land (Duties and Taxes) (Amendment of Schedule) Regulations 2008 (GN No. 66 of 2008).

Legislation | Mauritius | 2008

Keyword: Tax/levy, Transfer

Source: FAO, FAOLEX

Land (Duties and Taxes) (Amendment of Schedule) Regulations 2012 (GN No. 42 of 2012).

Legislation | Mauritius | 2012

Keyword: Tax/levy, Transfer

Source: FAO, FAOLEX

Amended by

Land (Duties and Taxes) (Amendment of Schedule) Regulations 2009 (GN No. 125 of 2009).

Legislation | Mauritius | 2009

Keyword: Tax/levy, Transfer

Source: FAO, FAOLEX

Land (Duties and Taxes) (Amendment of Schedule) Regulations 2008 (GN No. 36 of 2008).

Legislation | Mauritius | 2008

Keyword: Tax/levy, Transfer

Source: FAO, FAOLEX

Land (Duties and Taxes) (Amendment of Schedule) (No. 2) Regulations 2011 (GN No. 140 of 2011).

Legislation | Mauritius | 2011

Keyword: Tax/levy, Transfer

Source: FAO, FAOLEX

Land (Duties and Taxes) (Amendment of Schedule) Regulations 2011 (GN No. 37 of 2011).

Legislation | Mauritius | 2011

Keyword: Tax/levy, Transfer

Source: FAO, FAOLEX

Land (Duties and Taxes) (Amendment of Schedule) Regulations 2011 (GN No. 149 of 2011).

Legislation | Mauritius | 2011

Keyword: Tax/levy, Transfer

Source: FAO, FAOLEX

Land (Duties and Taxes) (Amendment of Schedule) Regulations 2010 (GN No. 219 of 2010).

Legislation | Mauritius | 2010

Keyword: Tax/levy, Transfer

Source: FAO, FAOLEX

Land (Duties and Taxes) (Amendment of Schedule) (No. 2) Regulations 2013 (GN No. 172 of 2013).

Legislation | Mauritius | 2013

Keyword: Tax/levy, Transfer

Source: FAO, FAOLEX

Land (Duties and Taxes) (Amendment of Schedule) Regulations 2013 (GN No. 118 of 2013).

Legislation | Mauritius | 2013

Keyword: Tax/levy, Transfer

Source: FAO, FAOLEX

Land (Duties and Taxes) (Amendment of Schedule) (No. 4) Regulations 2011 (GN No. 236 of 2011).

Legislation | Mauritius | 2011

Keyword: Tax/levy, Transfer

Source: FAO, FAOLEX

Land (Duties and Taxes) (Amendment of Schedule) (No. 3) Regulations 2011 (GN No. 149 of 2011).

Legislation | Mauritius | 2011

Keyword: Tax/levy, Transfer, Lease

Source: FAO, FAOLEX

Land (Duties and Taxes) (Amendment of Schedule) Regulations 2014 (GN No. 162 of 2014).

Legislation | Mauritius | 2014

Keyword: Tax/levy, Transfer

Source: FAO, FAOLEX

Economic and Financial Measures (Miscellaneous Provisions) Act 2011 (Act No. 2011 of 2011).

Legislation | Mauritius | 2011

Keyword: Agricultural development, Farming, EIA, Aquaculture, Agricultural land, Tax/levy, Plant production, Sugar cane/sugar beet

Source: FAO, FAOLEX

Covid-19 (Miscellaneous Provisions) Act 2020 (No. 1 of 2020).

Legislation | Mauritius | 2020

Keyword: Hazards, Public health, Pollution control, EIA, Consumer protection, Land tenure, Lease, Plant protection, Fertilizers/nutrients, Plant production, Water supply, Sewerage

Source: FAO, FAOLEX