Mauritius VAT & Customs Duty Calculator
Compute statutory 15% Value Added Tax (VAT), customs tariffs (0% to 30%), and motor vehicle excise duties administered by the Mauritius Revenue Authority (MRA) for landed cargo at Port Louis Harbour and SSR Airport.
⚡ Cargo & Landed Presets
Cargo & Valuation Parameters
MUR / CIFInvoice cost + marine/air freight + cargo insurance to Mauritius.
Terminal handling charges, stevedoring, and MACCS e-clearance fee.
MRA Tax Assessment & Landed Total
Mauritius Indirect Tax Classifications: Statutory Matrix
| Commodity / Supply Category | Customs Tariff | Excise Rate | VAT Rate | Input VAT Recoverable? |
|---|---|---|---|---|
| Commercial Machinery & ICT | 0% | 0% | 15% | Yes (100% Taxable Input) |
| Apparel & Household Goods | 15% | 0% | 15% | Yes (Commercial) |
| Motor Vehicles (Petrol ≤ 1600cc) | 0% | 45% | 15% | Restricted for Passenger Cars |
| 100% Electric Vehicle (EV) | 0% | 0% | 0% | Government Incentive |
| Basic Foodstuffs & Healthcare | 0% | 0% | 0% | Zero-Rated Supplies |
Mauritius Value Added Tax Act & MRA Procedures Guide
1. Statutory Compounding Formula
Under Section 9 of the Value Added Tax Act 1998, the taxable value of imported goods comprises the landed CIF value plus any customs duty and excise duty payable on the goods. The 15% rate is levied on this compounded figure:
2. VAT Registration & Input Tax Credit
Businesses with taxable turnover exceeding Rs 6,000,000 must register for VAT with the MRA. Registered businesses submit monthly or quarterly electronic VAT returns:
- Input VAT Recovery: Registered importers can offset the 15% import VAT paid at Port Louis against the 15% output VAT collected on domestic sales.
- Zero-Rated vs Exempt: Zero-rated suppliers (such as exporters) can claim full refunds of input VAT. Exempt suppliers (such as financial and medical services) cannot reclaim input VAT.
Frequently Asked Questions (FAQ)
What is the mandatory VAT registration turnover threshold in Mauritius?
Under the Value Added Tax Act 1998 administered by the MRA, compulsory VAT registration is required for any business whose annual taxable turnover exceeds Rs 6,000,000. Specified liberal professionals (lawyers, accountants, architects, doctors) must register irrespective of turnover.
How does the MRA compound 15% VAT on imports?
The taxable base for import VAT is compounded as: (CIF Value + Customs Duty + Excise Duty). The statutory 15% rate is then applied to this combined sum.
What is the difference between zero-rated and exempt goods in Mauritius?
Zero-rated supplies (0% VAT) allow registered traders to recover input VAT incurred on business purchases. In contrast, exempt supplies carry no VAT charge, but the supplier cannot reclaim any input VAT paid on related business inputs.
Are Electric Vehicles (EVs) exempt from VAT and customs duty in Mauritius?
Yes. To encourage decarbonization and sustainable transport, pure battery electric vehicles (BEVs) are granted 0% customs duty, 0% excise duty, and special fiscal incentives under national environmental directives.
How does reverse-charge VAT apply to imported digital services?
Mauritian VAT-registered businesses importing foreign digital services or offshore consultancy must account for 15% VAT under the reverse-charge mechanism, reporting both output tax and corresponding input tax on their MRA return.