MU Value-added tax (VAT) Rates Mauritius — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
15% 0% Rupee (MUR)

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 2017

Standard
15%
Other
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:

Monthly
Annual amount of taxable supplies exceeds MUR10 million
Quarterly
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.

Registration
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).


MU Value-added tax (VAT) Rates Mauritius Tax Sources & Citations

  • EN: Mauritius Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Mauritius's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Mauritius tax information on this page is incorrect or out of date.
Citations:
  1. Mauritius Mauritius Revenue Authority (MRA) (accessed 2017)
  2. Ernst & Young global VAT tax study, Mauritius (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/mu-mauritius