Mauritius CEB Domestic & Commercial Tariff Calculator
Compute utility invoices across residential, commercial, and industrial rates: model Tariff 110 progressive slabs, Tariff 215 commercial rates, 15% VAT, and Rooftop Solar SSDG net-metered export savings in MUR.
⚡ Consumption & Tariff Presets
Grid Usage & Tariff Parameters
CEB Grid BillingTotal units consumed by facility appliances and machinery.
Net-metered solar energy offset against your gross grid usage.
Monthly Utility Invoice Summary
CEB Mauritius Category Schedules: Statutory Comparison
| CEB Tariff Category | Applicable Customer Class | Energy Rate Structure | 15% VAT Rule | Solar SSDG Allowed? |
|---|---|---|---|---|
| Tariff 110 (Domestic Single-Phase) | Residential Households (230V) | Progressive Rs 3.16 - Rs 8.60 | Exempt (≤ 300 kWh/mo) | Yes (up to 5 kW) |
| Tariff 120 (Domestic Three-Phase) | Large Residential Estates (400V) | Progressive Rs 3.16 - Rs 8.60 | Exempt (≤ 300 kWh/mo) | Yes (up to 10 kW) |
| Tariff 215 (Commercial / Business) | Shops, Offices, Hospitality | Flat Rs 9.20 / kWh | 15% on All Units | Yes (MSDG Scheme) |
| Tariff 315 (Industrial / Factory) | Manufacturing Plants & Freeports | Flat Rs 7.50 / kWh | 15% on All Units | Yes (Industrial SSDG) |
Mauritius Energy Sector Guide: CEB Tariffs & Solar Net Metering
1. Solar SSDG Net Metering Framework
The Central Electricity Board administers the Small Scale Distributed Generation (SSDG) scheme enabling grid-tied solar photovoltaic (PV) generation:
- Net Billed Consumption: The bi-directional CEB smart meter records units imported from the grid and units exported from your solar inverter. Your energy charge is assessed only on net positive consumption.
- Excess Energy Banking: Surplus solar kilowatt-hours generated during peak sunny months can be accumulated and offset against heavier winter or summer air conditioning consumption.
- Fixed Fee Baseline: A customer generating 100% of their electricity still pays the standing meter rental (Rs 40 or Rs 110) and MBC television fee (Rs 150).
2. Commercial & Industrial VAT Treatment
Unlike residential households that benefit from the 300 kWh VAT exemption cliff, businesses under Tariffs 215 and 315 are charged 15% VAT on all energy and standing fees:
- Input Tax Recovery: VAT-registered businesses offset 15% VAT paid on their CEB bill as an input tax credit against their output VAT collected on commercial sales.
- Demand Charge Monitoring: Medium and large industrial consumers on time-of-use tariffs should implement peak-load shedding to minimize kVA maximum demand penalties.
Frequently Asked Questions (FAQ)
What is CEB Tariff 215 for commercial businesses in Mauritius?
Tariff 215 is the standard CEB commercial tariff applicable to shops, offices, restaurants, and retail enterprises. It bills energy at flat rates per kWh plus meter rental, with mandatory 15% VAT applicable across the entire invoice.
How does the CEB Solar SSDG net metering scheme work?
Under the CEB Small Scale Distributed Generation (SSDG) scheme, residential and commercial consumers generate solar electricity from rooftop photovoltaic systems. Surplus power exported to the grid generates energy credits that offset imported grid energy on a 1-to-1 net billing basis.
Do commercial electricity bills in Mauritius incur VAT?
Yes. Unlike domestic residential accounts (which are VAT-exempt below 300 kWh), all commercial (Tariff 215) and industrial (Tariff 315) electricity bills are subject to 15% Value Added Tax (VAT), which VAT-registered businesses can reclaim as input tax.
What is the difference between single-phase and three-phase meter rent?
Single-phase 230V meters incur a standing monthly charge of Rs 40 for domestic users and Rs 150 for commercial users. Three-phase 400V meters, required for heavy commercial loads and solar systems above 5 kW, incur standing charges between Rs 110 and Rs 300 per month.
Can solar export reduce my CEB bill to zero in Mauritius?
Even if your solar system exports more kilowatt-hours than you consume in a month, you must still pay the mandatory fixed meter rental fee (Rs 40 - Rs 110) and the statutory Rs 150 MBC television license fee.