Mauritius — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
Mauritius's general VAT rate is 15%, with other rates including 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Mauritius Revenue Authority (MRA) in Port Louis.
Mauritius is a member of the Common Market for Eastern and Southern Africa Member, Southern African Development Community Member trading bloc, which may affect international VAT collection and regulations.
Mauritius's consumption tax is called the Value-added tax (VAT), which was introduced in September 1998.
Mauritius VAT rates for 2020
- Zero-rated and exempt
Mauritius VAT number format
Businesses in Mauritius that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Mauritius Revenue Authority (MRA), and will follow a certain format. The VAT number format is VAT99999999.
Mauritius VAT return periods
Businesses in Mauritius that are required to collect tax from consumers must file regular tax returns with the Mauritius Revenue Authority (MRA) in Port Louis. Mauritius's VAT return periods are:
- Annual amount of taxable supplies exceeds MUR10 million
- Annual amount of taxable supplies is MUR10 million or less
Mauritius Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Mauritius are required to start collecting and remitting tax.
- Annual turnover of MUR6 million (see Section C)
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Mauritius are not required to collect taxes from the consumer.
Mauritius VAT Refunds
Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Mauritius VAT refund program, more info can be obtained from the Mauritius Revenue Authority (MRA).
Mauritius Tax Sources & Citations
- EN: Mauritius Value Added Tax
- RU: НДС
- CN: 增值税
- Mauritius Mauritius Revenue Authority (MRA) (accessed 2020)
- Ernst & Young global VAT tax study, Mauritius (updated 2020)
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