Mauritius VAT
Calculator 2026

Mauritius applies Value Added Tax (VAT) at a standard rate of 15%. VAT was introduced on 7 September 1998, replacing the previous sales tax. Mauritius has a well-developed and efficient VAT system, reflecting the country's reputation as one of Africa's most business-friendly economies. There is no general reduced rate, though certain goods and services are zero-rated, including exports, basic food items (rice, flour, bread, cooking oil, milk), prescribed medicines, and agricultural inputs. Exempt supplies include financial services, insurance, residential rentals, medical and healthcare services, educational services, public transport, and the supply of water and electricity to domestic consumers. The Mauritius Revenue Authority (MRA) administers VAT with high efficiency. Businesses with annual taxable turnover exceeding MUR 6 million must register for VAT. VAT returns are filed on a quarterly basis for most businesses, with monthly filing for large taxpayers. Returns are due by the last day of the month following the quarter. The MRA provides a fully electronic tax administration system. Input VAT can be deducted against output VAT, with efficient refund processing for businesses in a net credit position. Mauritius's VAT system is widely regarded as one of the most efficient in Africa.