The 2025 Property Tax Reset

Strategic impacts across the local Real Estate ecosystem

Date

Thursday
26 March 2026

Fee

Rs 30,000
(per seat)

Venue

Les Suites by The Docks,
Caudan, Port-Louis

Mauritius’ property sector has entered a new fiscal era. With the introduction of the Alternative Minimum Tax (AMT), the Fair Share Contribution, land ownership taxation, new VAT rules, and development-linked exemptions, 2025 marks a structural reset in how property is developed, financed, sold, and held.
These changes are not merely technical; they fundamentally affect entire business models. Developers must now align permits and project timelines with fiscal risk zones, while financiers are required to rethink loan structuring, collateral valuation, and tax buffers. At the same time, marketers and brokers face a redefined buyer universe, particularly for non-citizens, and compliance, legal, and trust professionals are navigating tighter transparency and holding rules.
Investors and property owners are also confronting new cost layers on exit, leasing, and transfer. This course is designed to respond to these shifts not as a simple tax update, but as a strategic architecture session.

What you will learn and the course objective

How to rebuild property value chains under the 2025 rules, design tax-informed real estate models, and map pressure points across departments, while repositioning your projects with confidence and foresight. If you’re in real estate, you are already affected. This Expert-Led session is how you turn that disruption into opportunity.

It’s a high-level Expert-Led session designed to help participants navigate the 2025 regulatory landscape through the lens of business architecture, where taxation is not treated in isolation, but as a strategic design force shaping the entire real estate value chain, from project structuring and financing to pricing, ownership, and exit strategies.

Understand

The full scope of 2025 tax and legal changes affecting real estate (Corporate Tax, VAT, registration duties, environment and tourism levies). How these changes impact not just compliance, but structure, cash flows, buyer profiles, and value delivery.

Diagnose

Where pressure points now sit across the real estate chain, from financing to ownership to exit. How roles within organisations (finance, legal, marketing, development) are now exposed to new fiscal risk zones.

Design

Property models and holding structures that are tax-aligned, transparent, and strategically positioned under the 2025 rules. Pricing, sales, and investment strategies that integrate tax realities from day one.

Influence

Internal stakeholders to rethink risk, timing, and tax flow within property projects. External actors, banks, regulators, clients, using a value-chain-based language of tax design.

Who should attend?

This course is designed for anyone involved in the real estate ecosystem, whether directly or through strategic support functions. It speaks to developers and financiers, but also to professionals often overlooked in tax trainings, such as marketers, and trust managers.

Learning outcomes, what participants will be able to do after the Expert-Led session

These learning outcomes define the practical and strategic capabilities participants will develop across the full programme. Rather than focusing on isolated technical knowledge, they reflect an integrated understanding of how tax, law, planning, capital, and market behaviour interact across the real estate value chain. By the end of the Expert-Led session, participants will be equipped to redesign real estate strategies, structures, and value propositions that are resilient under the 2025 fiscal and regulatory regime.

Topic 1 : The Real Estate Chain as a System: From Land to Legacy
  • Understand each stage of the real estate lifecycle and where fiscal pressure is exerted
  • Learn how tax interacts with planning, capital, and ownership decisions
  • Apply systemic thinking to view taxation as a value driver rather than a compliance burden
  • Recognise how fragmented rules affect cohesive project delivery
  • Reframe their role as part of a connected, tax-sensitive real estate ecosystem
  • Decode the latest changes across the Income Tax Act, VAT Act, Environment Act, and Registration Duty Act
  • Understand how AMT, corporate tax, and deferred taxation alter financial outcomes for property entities
  • Assess VAT risks on property sales and leasing, particularly for non-citizen buyers
  • Identify conditions for registration duty exemptions and development-linked relief
  • Navigate tourism-related and environmental levies as they affect operating models
  • Spot critical friction zones across development, holding, and exit phases
  • Understand exposure in financing structures, lease models, and forward-sale arrangements
  • Analyse risks embedded in trusts, REITs, and co-ownership vehicles
  • Identify permit sequencing failures that may forfeit tax benefits
  • Use practical simulations to assess project vulnerability under the 2025 regime
  • Understand how developers, banks, brokers, advisors, trust managers, CSPs, and regulators are affected
  • Assess shifting responsibilities for tax, compliance, and structuring across the ecosystem
  • Recognise new expectations placed on intermediaries and fiduciaries
  • Reposition their own function as a contributor to fiscal alignment and project viability
  • Design business and delivery models aligned with tax, pricing, and regulatory realities
  • Evaluate lease-to-own, managed property, shared equity, and hybrid ownership structures
  • Apply tax-conscious location, zoning, and buyer segmentation strategies
  • Rethink real estate value as structured through law, not just unit sales
  • Visualise risk, tax, and value flows using an ecosystem mapping framework
  • Compare multiple real estate structuring scenarios under the 2025 rules
  • Frame strategic recommendations using tax-aligned logic
  • Identify leverage points for influencing banks, buyers, and regulators
  • Apply a replicable dashboard to guide real-world real estate projects

Dr. Deven Marianen

CTA (UK), FCCA

Seats are limited