VAT Calculator Mauritius (15%)

VAT is charged at the standard rate set in the Fourth Schedule. Zero-rated supplies (Fifth Schedule, under section 11) are taxable supplies on which no VAT is charged, so input tax stays recoverable. They include exports of goods under Customs control, rice, wheat flour and bread, edible oils, butter and margarine, milk and cheese, sugar, unprocessed fruit and vegetables, fresh or frozen meat and fish, eggs, tea, spices, printed books, sea and air transport of passengers and goods to and from Mauritius, medical, hospital and dental services (item 42), and electricity and water supplied by the Central Electricity Board and Central Water Authority.

Exempt supplies (First Schedule) carry no VAT and give no input tax credit. They include educational services (item 16), rented residential accommodation for a continuous term over 90 days (item 46), burial and cremation services (item 49), banking services other than the excluded ones (item 50) and veterinary services (item 12).

The Finance Act 2026 (Act No. 14 of 2026, s.25(r) and (s)) deletes the exemption for common salt not produced in Mauritius and drops the "produced in Mauritius" condition from the zero-rating of common salt, and adds electronic books to the zero-rated printed books. Shelf prices of goods sold by a registered person must be shown VAT-inclusive (Consumer Protection (Price and Supplies Control) Act 1998, s.7(1)).