Tax rate by region Mauritius

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The information provided on this page is intended for general informative purposes only. It should not be interpreted as tax advice, nor is it meant to be. For advice on your particular tax responsibilities, consult with an experienced tax expert. PayPro Global does not assume any responsibility for any action taken or not taken based on the information presented here.

VAT on SaaS Services in Mauritius

In Mauritius, SaaS services are subject to the standard VAT rate of 15%. This tax applies to both local and international SaaS providers who sell their services to customers in Mauritius. The VAT is calculated on the total value of the SaaS service, including any applicable fees such as subscription charges and installation fees.

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Mauritius

Mauritius implemented a VAT system in 1998 to modernize its tax framework and enhance public revenue.

Official government link: Mauritius Revenue Authority

15.00%

E-products and services VAT/Sales tax rate

Reduced tax rate product categories

No specific digital goods or services have reduced tax rate

Exempted product categories

No specific digital goods or services are exempt

Reverse charge mechanism for B2B sales

Yes

Tax ID validation required

Yes

When do you have to register

from first taxable supply for non-resident digital service providers

Online registration possible

Yes

Local representative needed

No

Registration procedure

To register for VAT in Mauritius, businesses must obtain and complete the appropriate application form from the Mauritius Revenue Authority (MRA). There are three form options (VAT1, VAT1A, and VAT1B) based on the company’s annual revenue. Alternatively, businesses can apply through the Corporate and Business Registration Integrated System (CBRIS). Successful applicants will receive a Certificate of Registration from the MRA.

List of digital and electronic services liable for tax

E-books, music downloads, movies, software, video games, cloud computing, web hosting, software as a service (SaaS), streaming services, online advertising, online sales of goods and services.

Penalties

Late filing: A penalty of MUR 2,000 (approximately EUR 42) is imposed for each month the VAT return is late, up to a maximum of MUR 20,000 (approximately EUR 420).
Late payment: A 2% penalty is applied to the total amount due.
Interest: A 1% interest charge is added per month until the full amount is paid.

Registration threshold

MUR 3 million

Filing interval

Monthly/ Quartely

Filing deadline

Bu the 20th day of the month following the reporting period.

E-invoicing requirements

Still being implemented

Record keeping

The following records must be kept for at least 5 years:

Accounting records: These should accurately reflect your financial position and enable the preparation of financial statements.
Invoices: Both sales and purchase invoices should be retained.
Receipts: All receipts for expenses should be kept.
Bank statements: These should be retained to reconcile with your accounting records.
Payroll records: If applicable, these should be maintained.

How-To Guides: Mauritius SaaS VAT

Step: 1 Threshold

On August 9, 2025, Mauritius published the Finance Act 2025, which, among other things, requires nonresident digital service providers to register for VAT starting January 1, 2026. The rules apply to B2C transactions. Registration is mandatory from the first sale, with no threshold, but a tax representative must be appointed if annual sales exceed MUR 3 million. Providers must determine customer location using at least two geolocation indicators (e.g., billing address, bank location), file VAT returns electronically within 20 days of each taxable period, and report taxable sales.

Step: 2 Business Registration

Registration is andled by the Mauritius Revenue Authority (MRA). Non-residents use a Simplified VAT Registration system online.

Step: 3 TIN/VAT Number

A Tax Account Number (TAN) is issued by the MRA upon successful registration.

Step: 1 Standard VAT Rate

In Mauritius, the standard VAT rate is of 15%.

Step: 2 VAT Formula

To calculate your tax amount, use the following formula:

 

Tax Amount = Net Price x 15%

Step: 3 Reverse Charge (B2B)

It applies only if the buyer is a VAT-registered business in Mauritius. In this case, the foreign supplier does not charge VAT; the buyer accounts for it.

Step: 1 Selling B2C

The supplier must charge 15% VAT at the point of sale to all non-registered individuals in Mauritius.

Step: 2 Selling B2B

If the buyer provides a valid Mauritian VAT ID, the Reverse Charge applies. The supplier records the sale but does not collect the tax.

Step: 3 Invoice Requirements

While MRA guides for foreign digital suppliers state formal tax invoices are not strictly mandatory for simplified registrants, best practice for B2B compliance includes:

  • Supplier Name & Address.
  • Supplier TAN (VAT ID).
  • Buyer Name & Address.
  • Description of SaaS/Service.
  • Date of Supply
  • Total Amount & Currency.

Step: 1 Filing Interval

Taxes should be filed monthly or quarterly (as assigned by MRA).

Step: 2 Filing Deadline

Taxes should be filed on the 20th day of the month following the end of the taxable period.

Step: 3 Submission

Taxes can be filed via the MRA e-Filing Portal. Payments can be made in major foreign currencies (USD, EUR, GBP).

Step: 4 Record Keeping

Tax records should be kept for a minimum of 5 years.

PayPro Global Solution: Simplified Registration & Fiscal Representation

Navigating Mauritius’ VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Learn more about our MoR services.

FAQ

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