Below an overview of the VAT (Value Added Tax) rates in Mauritius:
| Category | VAT Rate | Description |
|---|---|---|
| Standard Rate | 15% | Applies to most goods and services provided in Mauritius, including imports. |
| Zero-Rated Goods and Services | 0% | Applies to exports and specific goods/services such as certain basic foodstuffs, medical supplies, and education services. |
| Exempt Goods and Services | Exempt | Certain goods/services are VAT-exempt, including financial services, residential rental, and certain educational services. |
Additional Notes:
- Standard Rate (15%): This is the general VAT rate in Mauritius, applied across most goods and services.
- Zero-Rated: While VAT is charged at 0%, businesses can still claim credits for VAT paid on inputs, which is beneficial for exports and specific essential goods.
- Exemptions: No VAT is charged on exempt items, and businesses dealing exclusively in exempt goods/services cannot claim VAT credits on their inputs.
This overview provides a concise understanding of how VAT is structured in Mauritius.