VATupdate

VAT rates in Mauritius

Quick overview

Standard Rate Reduced Rate Other Rates
15% N/A Zero-rated (0%) and exempt

The local name for VAT in Mauritius is Value-added tax (VAT) and/Taxe sur la valeur ajoutée (TVA).

There is basically 1 VAT rate in Mauritius:

  • Standard VAT rate is 15%

Recent developments

For more information about (recent) rate change developments in Mauritius, please click HERE.

Standard rate: 15%

This rate applies for all transactions that take place in Mauritius, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).

Zero rate (0%)

Examples of goods and services taxable at 0%

  • Printed books and booklets
  • Basic food: Sugar, Margarine, Rice, Yogurt, Edible Oils, Bread
  • Fertilizers
  • Transport of passengers and goods by sea or air, by public services vehicles
  • Electricity and water
  • Export of goods and services
  • Photovoltaic systems
  • Cooking gas in cylinders of up to 12kg for domestic use
  • Medical, hospital and dental services

Examples of exempt supplies of goods and services

  • Baby food
  • Breakfast cereals
  • Entrance to cinemas, concerts and shows
  • Films, including royalties
  • Educational services
  • Financial and Insurance services
  • Land
  • Training services

 

A global VAT/GST rate overview can be found here (note this is a work in progress).

This post was last updated on October 14, 2021.

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