Mauritius VAT
Calculator 2026

Standard 15% VAT. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction, and multi-item invoice totals. Accurate 2026 MRA rates.

MRA 2026 Standard 15% Zero-Rated Exports MUR · Mauritian Rupee

Last verified: 2026 · Source: MRA (mra.mu)

2026 Rates: Standard VAT rate is 15%. Zero-rated: Export goods, Certain tourist services. Exempt: Financial services, Residential rentals, Educational services. Registration threshold: MUR 6M/year. Tax authority: MRA.

VAT Calculator MUR · Mauritian Rupee
Calculation DirectionWhich amount do you have?
Pre-Tax Amount (MUR) ₨10,000
₨100₨10M
AmountOr type exact value
₨
VAT RateSelect applicable rate
Total (VAT Inclusive)
₨0
Pre-Tax Amount -
VAT Amount -
Applied Rate 15%
VAT as % of Total 0%
Annual projection (×12) -
Formula Used

Calculate how much VAT the buyer withholds and remits to the tax authority on this transaction.

AI VAT Advisor Powered by Claude
Ask me anything about VAT in Mauritius: registration thresholds, exempt categories, filing deadlines, how to calculate VAT on mixed supplies.
VAT Registration
Annual Turnover Threshold
MUR 6M
Register with MRA when turnover exceeds this
Standard Rate15%
Tax AuthorityMRA
CurrencyMUR (₨)
Tax Year2026
Zero-Rated (0%)
→ Export goods
→ Certain tourist services
VAT Exempt Items
✓ Financial services
✓ Residential rentals
✓ Educational services
✓ Medical services
Disclaimer: Rates are for guidance only. Always verify with MRA (mra.mu) for official rates and your specific tax situation. AfroTools is not a tax advisor.
Mauritius VAT Calculator
Mauritius VAT Calculator
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Updated: Mar 2026
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FAQ

Mauritius VAT Common Questions

What is the standard VAT rate in Mauritius?
The standard VAT rate in Mauritius is 15% as of 2026. This is levied on most goods and services sold within Mauritius.
How do I add VAT to a price in Mauritius?
Multiply the pre-tax price by 1.1500 (i.e., price × (1 + 0.15)). Example: ₨10,000 × 1.1500 = ₨11,500 including VAT.
How do I remove VAT from a price in Mauritius?
Divide the VAT-inclusive price by 1.1500. Example: ₨11,500 ÷ 1.1500 = ₨10,000 pre-tax.
What goods are VAT exempt in Mauritius?
VAT-exempt goods and services in Mauritius include: Financial services, Residential rentals, Educational services, Medical services. Zero-rated (taxable at 0%) include: Export goods, Certain tourist services.

VAT in Mauritius: Key Facts

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. Finance Act 2025 changes reduced the compulsory VAT registration threshold from MUR 6 million to MUR 3 million, with affected registrations taking effect from 1 October 2025. VAT returns are filed quarterly for many smaller registered persons, with monthly filing for larger taxpayers and optional monthly filing for some quarterly filers. MRA's electronic filing guidance sets the due date at the end of the month following the month or quarter, while general registration guidance also notes a 20-day rule for non-electronic filing contexts. Input VAT can be deducted against output VAT where the claim is allowable and properly supported.

Common Questions About Mauritius VAT

When was VAT introduced in Mauritius?

VAT was introduced in Mauritius on 7 September 1998, replacing the previous sales tax. The system has been refined over the years and is now considered one of the most efficient VAT administrations in Africa.

What food items are zero-rated for VAT in Mauritius?

Zero-rated food items include rice, flour, bread, cooking oil, milk, and other designated basic staples. Prescribed medicines are also zero-rated, as are exports and certain agricultural inputs.

What is the VAT registration threshold in Mauritius?

Businesses with annual taxable turnover exceeding or likely to exceed MUR 3 million must register for VAT with the Mauritius Revenue Authority under Finance Act 2025 changes. The previous MUR 6 million threshold is stale for 2026 checks.

How often are VAT returns filed in Mauritius?

Most businesses file quarterly VAT returns, due by the last day of the month following the end of the quarter. Large taxpayers may be required to file monthly. The MRA provides a fully electronic filing system.

Is Mauritius's VAT system efficient?

Yes, Mauritius is widely regarded as having one of the most efficient VAT systems in Africa. The Mauritius Revenue Authority provides fully electronic administration, prompt refund processing, and strong compliance monitoring.

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Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-01-01

Mauritius - high risk - AfroTools source audit

Official source links

Law, regulation, or version

Last verified: 2026 · Source: MRA (mra

Calculation methodology

The calculator splits the entered amount into net amount, VAT, and VAT-inclusive total using the displayed standard or custom VAT rate. Zero-rated and exempt categories are treated as decision guidance and must be confirmed against the linked authority material before filing.

Known limitations

  • Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
  • Product classification, exemption, and zero-rating rules can require invoice-level review.
  • Sector-specific, regional, treaty, relief, and special-regime rules may not be fully modeled.
  • Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Net amount: 1,000 at the displayed standard VAT rate.
Expected: VAT equals 1,000 multiplied by the displayed rate; total equals net amount plus VAT.
Why: Confirms the core VAT-exclusive calculation path and makes the rate dependency auditable.

Input: VAT-inclusive amount with the displayed standard VAT rate.
Expected: Net amount equals total divided by 1 plus the rate; VAT equals total minus net amount.
Why: Confirms reverse VAT handling for invoices that already include tax.

Change history

  • 2026-05-02: Trust and verification panel added with source links, methodology, limitations, and report-error CTA.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

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