Mauritius VAT rate
Standard rate of Value Added Tax charged under section 10 of the Value Added Tax Act 1998 at the rate specified in the Fourth Schedule, administered by the Mauritius Revenue Authority (MRA) on taxable supplies made in Mauritius and on imports.
| Current value | 15 percent |
|---|---|
| In force from | 2002-07-01 |
| Official source | Value Added Tax Act (Consolidated Version up to May 2026), section 10 'Rate of VAT' read with the FOURTH SCHEDULE (section 10): 'Rate of VAT ... 15 per cent' — MRA official consolidated text; endnote 466 records that the Fourth Schedule was amended to 15 per cent by Finance Act 20/2002 with effect from 01.07.02 |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Section 10(1): 'VAT shall be charged at the rate specified in the Fourth Schedule'. The Fourth Schedule reads simply '15 per cent'. The rate has been 15 per cent since 1 July 2002 (Finance Act 20/2002); before that it was 12 per cent from 1 July 2001 and 10 per cent under the VAT Act 1998 as first enacted. Corroborated on MRA's 'Overview of Taxes' page (https://www.mra.mu/index.php/taxes-duties/overview-of-taxes), which states VAT is charged at 15 per cent on taxable supplies. COMPULSORY REGISTRATION THRESHOLD: Sixth Schedule (section 15) — annual turnover of taxable supplies of 3 million rupees, LOWERED from 6 million by the Finance Act 2025 with effect from 1 October 2025 (endnote 568); it was 6m from 1 July 2015 and 4m from 1 April 2013. Separately, persons in the professions/businesses listed in the Tenth Schedule (and suppliers of digital or electronic services) must register irrespective of turnover. Reduced-rate structure: there is no reduced positive rate — supplies are either standard-rated at 15 per cent, zero-rated (Fifth Schedule) or exempt (First Schedule). Budget 2026-2027 (annex published June 2026) proposes numerous base changes — e-books exempted, postal services and common salt zero-rated, financial-services zero-rating narrowed to exempt for certain FSC licensees, a Rs 3m turnover carve-out for foreign digital-service suppliers, 50 per cent VAT remittance for hotel/tourist-residence accommodation — but NO change to the 15 per cent rate. A separate 'Fair Share Contribution' sits in Part XC of the VAT Act (see the corporate-tax series notes); it is a profits contribution, not a VAT rate. The MRA site's per-tax landing pages (e.g. /index.php/mvat) carry no rate text and several older MRA URL patterns 404 — cite the consolidated Act PDF, which the MRA keeps current.
Get it programmatically
curl https://afriref.dev/v1/mu/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/mu/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/mu/vatOther Mauritius series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates