VAT in Mauritius: Registration Thresholds & Compliance in 2026
When you must register for VAT, how the 15% rate applies, and the returns you can't afford to miss.
The Rs 6 million threshold
Any business with taxable supplies exceeding Rs 6 million in a 12-month period must register for VAT. Certain professions — accountants, lawyers, consultants, architects — must register regardless of turnover.
The 15% standard rate
Mauritius applies a single 15% standard rate. A handful of items are zero-rated (basic foodstuffs, exports) or exempt (education, healthcare, financial services).
Input VAT recovery
VAT-registered businesses reclaim VAT paid on purchases against VAT collected on sales. Keep every tax invoice — the MRA can reject unsupported claims during audit.
Filing frequency
Businesses with turnover above Rs 10 million file monthly; smaller registered businesses file quarterly. Returns and payment are due by the end of the following month.
Voluntary registration
Below the threshold? Voluntary registration can help if your customers are VAT-registered businesses, but it adds administrative burden. Weigh the pros and cons with your accountant.
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