How vat / sales tax works in Mauritius
Mauritius VAT defaults to 15% on domestic supplies, with output tax charged, input tax credited, and monthly or quarterly electronic returns.
Registration follows MUR 6 million of taxable turnover with voluntary entry below, while exports and EPZ supplies zero-rate.
Financial, health, education, and property supplies are largely exempt, and e-invoicing validates every transaction.
Tax rates at a glance
- Standard VAT
- 15%
- Zero-rated supplies
- 0%
- Exempt supplies
- Exempt
- Registration line
- MUR 6m
- Filing rhythm
- Monthly / quarterly
- E-invoicing
- Validated
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
E-commerce sellersFund managersFreelancersExpatsCross-border traders
Watch out for
- GBC and fund structures face supply-character questions where management and administration fees meet VAT scope.
- Tourism-season volumes multiply classification errors across stays, dining, and excursions.
- Exempt finance and property supplies block input recovery, repricing mixed fund and holding work.
- Export-processing and freeport flows protect zero-rating with qualification conditions, not automatic exemption.
Frequently asked questions
What is the VAT rate in Mauritius?
Mauritius applies 15% standard VAT in 2026, with zero-rating for exports and exemptions for finance, health, and education.
When must a Mauritius business register for VAT?
Past MUR 6 million of taxable turnover, with monthly or quarterly filing by size. Voluntary registration suits input-heavy starters.
How does VAT treat fund structures?
Management and administration supplies need character analysis against financial-exemption scope, with input apportionment where mixed.