Mauritius to Levy 15% VAT on All Foreign Digital Services from 2026, No Turnover Threshold

• Mauritius will impose a 15% VAT on all foreign digital service providers starting January 1, 2026.
• There is no turnover threshold; all foreign suppliers must register and charge VAT, regardless of business size.
• A wide range of digital services—including streaming, software, online ads, and e-books—will be taxable.
• Foreign suppliers exceeding MUR 3 million in annual sales must appoint a local tax representative for VAT compliance.
• The policy aligns Mauritius with global digital tax trends and expands its tax base to include major international tech firms.

Source: africataxreview.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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