VAT Registration in Mauritius: Thresholds, Timing & Filing
When you must register for VAT in Mauritius, how to compute the MUR 6 million threshold, and how to file monthly or quarterly returns with the MRA.
Value Added Tax in Mauritius is levied at 15% on most taxable supplies. Registration becomes compulsory once your turnover exceeds MUR 6 million on a 12-month rolling basis — but many businesses register voluntarily earlier to reclaim input VAT on capital expenditure.
Compulsory vs voluntary registration
You must apply within 30 days of exceeding the MUR 6 million threshold. Certain professions (accountants, attorneys, consultants, land surveyors) must register regardless of turnover.
Standard-rated, zero-rated and exempt supplies
Most goods and services attract 15% VAT. Exports and certain basic foodstuffs are zero-rated; financial services, education, medical and residential rentals are exempt. The distinction matters — zero-rated allows input VAT recovery, exempt does not.
Return frequency
Businesses with turnover above MUR 10 million file monthly; below that threshold, quarterly filing applies. Returns are due by the end of the month following the tax period.
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