|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%
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
- 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
- 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.