Mauritius CEB Electricity Bill Calculator
Simulate your monthly household electricity invoice: compute Tariff 110 progressive tiers (Rs 3.16 to Rs 8.60/kWh), verify the 300 kWh zero-VAT exemption cliff, and include the statutory Rs 150 MBC license fee in Mauritian Rupee (MUR).
⚡ Domestic Consumption Presets
Monthly Consumption & Connection
CEB Tariff 110Total units recorded between previous and present meter reading dates.
Monthly CEB Invoice Statement
📊 Tariff 110 Slabs Breakdown
CEB Mauritius Domestic Tariff 110: Statutory Tier Schedule
| Consumption Block | Block Size | Statutory Rate (MUR) | Max Block Cost | VAT Status |
|---|---|---|---|---|
| Tier 1: 0 - 25 kWh | 25 kWh | Rs 3.16 / kWh | Rs 79.00 | Exempt |
| Tier 2: 26 - 50 kWh | 25 kWh | Rs 4.38 / kWh | Rs 109.50 | Exempt |
| Tier 3: 51 - 100 kWh | 50 kWh | Rs 4.74 / kWh | Rs 237.00 | Exempt |
| Tier 4: 101 - 200 kWh | 100 kWh | Rs 5.45 / kWh | Rs 545.00 | Exempt |
| Tier 5: 201 - 300 kWh | 100 kWh | Rs 6.15 / kWh | Rs 615.00 | Exempt (≤ 300 kWh) |
| Tier 6: 301 - 400 kWh | 100 kWh | Rs 7.02 / kWh | Rs 702.00 | 15% VAT on entire bill |
| Tier 7: Above 400 kWh | All surplus units | Rs 8.60 / kWh | Proportional | 15% VAT on entire bill |
Comprehensive Regulatory Guide: Central Electricity Board (CEB) Mauritius
1. The 300 kWh VAT Exemption Cliff
The Value Added Tax Act provides a critical statutory relief for domestic households consuming up to 300 kWh per month:
- Zero VAT Status: A household consuming 300 kWh pays Rs 0 in VAT, paying only energy charges, meter rental, and the MBC fee.
- The 301 kWh Trigger: The moment consumption exceeds 300 kWh by even a single unit (301 kWh), the statutory exemption ceases, and 15% VAT is assessed retroactively across all 301 units and the meter rent.
- Energy Efficiency Payoff: Shifting laundry, air conditioning, and water heating habits to stay below 300 kWh yields an immediate Rs 250 - Rs 450 monthly saving.
2. Solar SSDG & Net Metering
To support Mauritius's national goal of 60% renewable energy by 2030, the CEB runs the Small Scale Distributed Generation (SSDG) scheme:
- Net Metering: Residential rooftop solar PV systems feed surplus power back to the national grid during daylight hours.
- Energy Banking: Exported units offset grid consumption, reducing billable units down to the baseline meter rental tier.
Frequently Asked Questions (FAQ)
How does the CEB Tariff 110 domestic progressive billing work?
The Central Electricity Board bills residential power in graduated tiers: 0-25 kWh at Rs 3.16, 26-50 kWh at Rs 4.38, 51-100 kWh at Rs 4.74, 101-200 kWh at Rs 5.45, 201-300 kWh at Rs 6.15, 301-400 kWh at Rs 7.02, and above 400 kWh at Rs 8.60 per unit.
What is the 300 kWh VAT exemption cliff in Mauritius?
Under Mauritius tax law, domestic electricity consumption of 300 kWh or less per month is 100% exempt from the 15% Value Added Tax (VAT). However, if your monthly consumption reaches 301 kWh or higher, 15% VAT is assessed on the entire bill.
What is the MBC television license fee on the CEB electricity bill?
The Mauritius Broadcasting Corporation (MBC) license fee is a statutory Rs 150 per month surcharge mandated by the government and collected directly by the CEB on residential electricity accounts.
What is the meter rental charge for domestic CEB connections?
Standard single-phase 230V domestic connections (Tariff 110) incur a standing meter rental fee of Rs 40 per month, while three-phase 400V domestic connections (Tariff 120) incur a meter rental fee of Rs 110 per month.
How can I lower my CEB electricity bill in Mauritius?
The most effective way is keeping monthly consumption strictly below 300 kWh to avoid the 15% VAT cliff. Additionally, installing rooftop solar PV under the CEB Small Scale Distributed Generation (SSDG) scheme allows homeowners to export clean energy and offset grid consumption.