Mauritius VAT / Sales Tax
Detailed vat / sales tax rates and rules for Mauritius in 2026.
VAT / Sales TaxMUR
VAT is levied at 15% on taxable goods and services. Essential items including basic foodstuffs, medical services, education, and financial services are zero-rated or exempt. Registration is mandatory for businesses with annual turnover exceeding MUR 6 million. Tourism businesses benefit from VAT refund schemes.
Standard Rate
15%
Registration Threshold
MUR 6,000,000 annual turnover
Reduced Rates
0% — Exports, basic food items (rice, flour, bread, milk), medical supplies, educational materials
How Mauritius VAT / Sales Tax compares
Mauritius’s standard VAT / sales tax rate of 15% is the 93rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Africa’s regional average of 15.2%.
Mauritius
15%
Africa average
15.2%
Global average
13.7%
