VAT
VAT Exemptions: Education & Healthcare in Mauritius
Two big sectors, both exempt — with important nuances.
Education
Tuition supplied by recognised institutions is exempt. Ancillary services (transport, meals, uniforms) may not be — check case-by-case.
Healthcare
Medical services by licensed practitioners are exempt. Cosmetic procedures and elective wellness may fall outside the exemption.
Input VAT trap
Exempt suppliers cannot recover input VAT — costs rise. Partial exemption rules apply if you have mixed supplies.
Structuring
Some hospitals separate exempt clinical arms from VAT-standard-rated retail pharmacies to optimise input recovery.
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