Mauritius VAT registration threshold
Mauritius VAT registration threshold is 3000000 MUR, in force since 1 Oct 2025. It was 6000000 MUR before that. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT registration becomes compulsory in Mauritius, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
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| Current value | 3000000 MUR |
|---|---|
| In force from | 2025-10-01 |
| Official source | Value Added Tax Act 1998, s.15(1) read with the Sixth Schedule, as amended by the Finance Act 2025 (Act No. 18 of 2025), s.61(t) — 'Compulsory VAT registration threshold reduced from Rs 6 million to Rs 3 million', effective 1 October 2025. MRA Communiqué of 12 September 2025: "following changes brought by the Finance Act 2025, the following persons in business are compulsorily required to register for Value Added Tax (VAT) — (a) those having an annual turnover of taxable supplies exceeding or is likely to exceed Rs 3 million... The registration will take effect as from 1 October 2025." |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
PERIOD BASIS: annual turnover of TAXABLE SUPPLIES that 'exceeds or is likely to exceed' Rs 3,000,000 — the test is both retrospective and prospective (a likelihood of exceeding compels registration before the crossing). The statutory amount lives in the Sixth Schedule to the VAT Act; s.15 carries the obligation. Separately, s.15(2) lists professions/businesses (accountants, attorneys, consultants, etc.) that must register REGARDLESS of turnover, and the Finance Act 2025 added holders of a Pleasure Craft Licence for craft over 12 metres used commercially. A person making solely zero-rated supplies may apply for exemption from registration. Failure to register: fine up to three times the tax involved and up to 8 years' imprisonment. NON-ESTABLISHED SUPPLIERS: from 1 JANUARY 2026 (Finance Act 2025, s.61, amending VATA ss.2, 12, 14A, 15(2)(a)(iii), 19(3A), 20(7), 21(2)(i), 22(1D)-(1E), 22(4) and Tenth Schedule Part III), a foreign supplier with no permanent establishment in Mauritius supplying DIGITAL OR ELECTRONIC SERVICES to a person in Mauritius must register for VAT IRRESPECTIVE OF TURNOVER — the Rs 3m threshold does not shelter them. The Rs 3m figure re-enters only as the trigger above which the foreign supplier must appoint a Mauritius-established TAX REPRESENTATIVE (personally liable for the tax); below it, registration/filing/payment run electronically without a local agent. Returns within 20 days of the taxable period; payment accepted in MUR, USD, EUR, GBP, SGD, ZAR, CHF. IMPORTED DIGITAL SERVICES: in-scope services are those in Part III of the Tenth Schedule (images/texts/e-books, music/films/TV/games on demand, applications/software and maintenance, website supply/web hosting, website advertising space, online magazines, distance maintenance of programmes and equipment), standard-rated at 15%. Where the Mauritian recipient applies the REVERSE CHARGE (VAT-registered B2B customers), the foreign supplier is relieved of the duty to register and charge. The foreign supplier may not issue VAT invoices, and the VAT charged on digital/electronic services is NOT deductible as input tax by any Mauritian recipient — even a fully taxable one. Traps: (1) The threshold HALVED from Rs 6m to Rs 3m on 1 October 2025 (FA 2025 s.61(t)) — most secondary sources still say 6m. (2) 'Exceeds or is likely to exceed' — the prospective limb compels registration on expectation, not only after crossing. (3) The s.15(2) profession list and the new pleasure-craft category register at ANY turnover. (4) The test counts taxable supplies (including zero-rated), not just standard-rated — a person with solely zero-rated supplies can instead seek exemption. (5) For foreign digital-services suppliers from 1 Jan 2026 the registration threshold is NIL; Rs 3m governs only the tax-representative duty — do not apply 3m as a registration floor for them. (6) Reverse charge takes precedence: B2B supplies to registered persons relieve the foreign supplier, so the non-resident regime is effectively B2C plus non-registered businesses. (7) VAT on imported digital services is non-creditable input tax for the recipient — pricing must treat it as a cost. (8) Newly registered persons can claim input tax on trading stock and capital goods acquired within 3 months before registration, on an auditor-certified inventory.
Earlier values
| From | Value | Source |
|---|---|---|
| 2016-03-01 | 6000000 | — |
Get it programmatically
curl https://afriref.dev/v1/mu/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/mu/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/mu/vat-registration-thresholdOther Mauritius series: Bank of Mauritius Key Rate · VAT standard rate · National Minimum Wage (full-time worker, monthly) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Legal rate of interest (intérêts au taux légal) · Personal income tax bands · Statutory social-insurance contributions
The same figure elsewhere: Morocco · Mozambique · Namibia · Niger · Nigeria · all 34