General Information

The 1995 Income Tax Act and the 1996 Income Tax Regulations constitute the main income tax relevant legislation in Mauritius.

The VAT Act 1998 constitutes the main VAT legislation in Mauritius. Value Added Tax (VAT) is a tax on goods and services. It is chargeable on all taxable supplies of goods and services made in Mauritius by a taxable person in the course or furtherance of any business carried on by him. VAT is also payable on the importation of goods into Mauritius, irrespective of whether the importer is a taxable person or not. The rate of VAT is 15% on the value of taxable supplies other than zero-rated supplies.