Mauritius VAT at a glance
| Standard rate | 15% VAT under the Value Added Tax Act 1998 and successive amendments — operationally stable since 2002. Mauritius’s VAT framework is one of Sub-Saharan Africa’s longer-established and most institutionally developed. |
| Reduced rates | No reduced VAT rates — Mauritius operates a single standard rate, with zero-rating and exemption rather than a reduced-rate band |
| Zero-rated supplies | 0% — exports of goods, qualifying exported services, supplies to the Freeport (Mauritius Freeport regime under the Freeport Act 2004), qualifying supplies to Global Business operators under the Financial Services Act framework, certain international transport, specific listed essential supplies under the Fifth Schedule |
| Exempt supplies | Categories under the First Schedule to the VAT Act — most unprocessed basic foodstuffs, pharmaceutical products on the regulated essential medicines list, certain medical services, certain educational services, residential rentals, certain financial services, religious activities, certain agricultural and fishing inputs |
| Tax architecture | National VAT administered by the Mauritius Revenue Authority (MRA) under the Ministry of Finance, Economic Planning and Development. No regional VAT-equivalent layer. |
| Domestic registration | Mandatory at commencement of taxable activity for businesses exceeding MUR 6 million annual turnover (current threshold — verify against current Finance Act). Voluntary registration available below the threshold. Registration through MRA’s MNS (Mauritius Network Services) electronic portal — issued the BRN (Business Registration Number) tied to VAT registration. |
| Foreign digital services regime | Effective under the Finance Act 2020 framework — Mauritius introduced direct VAT registration for non-resident vendors supplying digital services to Mauritian recipients, operationally implemented through MRA Practice Notes. The framework operates direct registration with MRA for qualifying non-resident vendors. |
| Tax authority | Mauritius Revenue Authority (MRA) — mra.mu. Administers VAT, Income Tax, PAYE, Customs (MRA Customs Department), Excise, and the broader federal tax framework. Operates the MNS electronic portal and e-Invoicing infrastructure. |
| Filing | Monthly VAT return through MRA’s electronic portal by the last day of the month following the tax period for monthly filers. Quarterly filing applies for taxpayers under specific thresholds. |
| Electronic invoicing | Mauritius operates the e-Invoicing framework administered by MRA with phased rollout under successive Finance Act amendments. Mandatory adoption has been expanding through large and medium taxpayer groups; current operational scope should be verified. |
| Late-submission fine | Specific scaled fines under the VAT Act — typically MUR-denominated amounts based on category and delay (MUR 2,000 per month of delay). |
| Late-payment interest | Interest at MRA-published rate (typically around 1% per month) plus penalty surcharge. |
| Under-reporting penalty | Penalty under the VAT Act — typically 50% of underpaid VAT for under-reporting; up to 100% for fraudulent under-reporting. |
| Tax evasion | Criminal prosecution under the VAT Act and Income Tax Act; imprisonment exposure for material amounts. |
| Records retention | 5 years from the date of the relevant tax filing under the VAT Act. |
| Currency | Mauritian Rupee (MUR). USD ≈ 46 MUR. The MUR operates under a managed-float framework with Bank of Mauritius oversight; relatively stable practical operations. |
| Statute | Value Added Tax Act 1998 as amended. Income Tax Act 1995 as amended. Finance Acts (annual, periodic amendments). Customs Act. Freeport Act 2004. Financial Services Act 2007 (Global Business framework). Investment Promotion Act 2000. MRA Practice Notes and Statements of Practice. |
Do I need to comply? — 60-second check
Three numbers tell you whether you need to register for Mauritius VAT. MUR 6 million (approximately USD 130,000) is the standard VAT registration threshold. 15% is the standard rate — operationally stable since 2002 and mid-range in the African context. And 1 is the number of structurally distinctive Mauritius features that affect virtually every foreign business analysis: the Global Business framework (administered by the Financial Services Commission) that has positioned Mauritius as one of the world’s significant offshore financial centres serving Africa, India, and broader Indian Ocean markets. The Freeport regime adds a second structural framework for trading and logistics operations.
Four questions, in order:
- Mauritian-resident business above MUR 6 million annual turnover? Mandatory VAT registration with MRA through the MNS portal. Local Mauritian Business track.
- Overseas business supplying digital services to Mauritian recipients? Foreign Digital Services Vendor track. Finance Act 2020 framework introduced direct MRA registration for non-resident digital service vendors.
- Overseas business shipping physical goods to Mauritian consumers? Foreign E-commerce Seller track. Import VAT at 15% applies at customs (MRA Customs Department) alongside Customs Duty (CD) and Excise on listed categories.
- Overseas business importing goods into Mauritius for distribution, manufacturing, financial services, or onward sale? Foreign Importer or Global Business track. Import VAT at 15% applies at customs on customs value + Customs Duty + applicable charges. The Freeport regime, Global Business framework, SADC, COMESA, AfCFTA (in implementation), and Mauritius’s extensive bilateral tax-treaty network provide structural preferential treatment under specific conditions.
Two contextual points. First: Mauritius’s Global Business framework — administered by the Financial Services Commission (FSC) — is one of Africa’s most operationally significant financial services frameworks. The Category 1 Global Business Licence (GBC1, now restructured under post-2018 reforms) and successor frameworks support offshore holding company structures, investment management, and selected financial services targeting India (through the Mauritius-India tax treaty network), Africa (the broader IFC positioning), and global investor structures. The post-2018 reforms (responding to OECD BEPS framework and EU substance requirements) materially refined the framework — pre-2018 commentary referencing GBC1/GBC2 distinctions is structurally obsolete. Second: Mauritius is an English-language operating environment within Africa (alongside its French Creole-influenced bilingual French/English culture), operating under a common-law-influenced commercial framework. Combined with strong institutional capacity (MRA is among Africa’s most developed tax authorities), the country is structurally significant beyond its small geographic and population size.
Quick-jump to your persona
- Foreign Digital Services Vendor into Mauritius
- Foreign E-commerce Seller into Mauritius
- Foreign Importer / Global Business Operator
- Local Mauritian Business
Foreign Digital Services Vendor into Mauritius
Supply digital services to Mauritian recipients from outside Mauritius? You’re operating under the Finance Act 2020 framework, which introduced direct VAT registration for non-resident vendors. Above the relevant threshold, non-resident vendors must register for VAT through MRA — charge 15% Mauritian VAT on supplies, file monthly returns, and remit through MRA channels. The framework operates through direct registration (not platform-tax withholding).
Are your Mauritian sales actually in Mauritius’s VAT base?
Place of supply for cross-border digital services follows the recipient’s location under general principles. The VAT Act and MRA guidance set out indicators: customer billing address in Mauritius, payment instrument issued by a Mauritian institution, IP address resolving to Mauritius, and other commercially relevant location data.
Take Doha Investment Holdings W.L.L., a Qatar-domiciled investment holding company with USD 280 million revenue globally. Doha Investment combines wealth management and investment advisory services with a B2B platform combining portfolio analytics, performance reporting, and compliance management software for high-net-worth-individual and family-office customers across the Gulf, Africa, and Indian Ocean regions. Mauritius is one of Africa’s most operationally significant offshore financial centres serving these customer segments — Doha Investment’s annual Mauritian B2B revenue reached USD 1.2 million in 2025, concentrated among Port Louis-based Global Business operators (Category 1 GBC and successor framework entities), private wealth management houses, and family office structures with Mauritian holding-company arrangements. Doha Investment’s Mauritian B2B customers are predominantly VAT-registered Global Business operators, but the Finance Act 2020 framework still requires Doha Investment to register for VAT directly with MRA — Doha Investment completed MRA registration, charges 15% Mauritian VAT, files monthly returns, and Mauritian B2B customers recover the VAT as input credit (where applicable to their VAT-positive position).
When the MRA clock starts running
Three operational triggers under the post-Finance-Act-2020 framework.
The cross-border digital services trigger applies on supplies to Mauritian recipients — direct MRA registration required for non-resident vendors above the threshold.
The Global Business interaction trigger applies for supplies to Global Business operators — these entities have specific VAT framework provisions; verify customer-side framework applicability.
The permanent-establishment trigger applies when an overseas company creates a Mauritian presence — fixed place of business, dependent agent concluding contracts, or local sales infrastructure may create taxable presence under Mauritian and applicable tax-treaty rules.
Getting registered with MRA
Registration runs through MRA’s MNS electronic portal. Operational steps:
- Apply for non-resident VAT registration through MRA’s electronic portal.
- Receive BRN tied to VAT registration.
- Configure billing platform for Mauritian 15% VAT on digital services.
- Designate Mauritian tax representative — strongly recommended given operational complexity.
- Establish currency translation process for MUR-denominated reporting.
What you charge, and on what
15% Mauritian VAT on supplies of digital services to Mauritian recipients under the Finance Act 2020 framework. B2B recipients (VAT-registered) recover the VAT as input credit (subject to Global Business operator-specific provisions); B2C is the final incidence.
e-Invoicing integration
Foreign vendors should establish processes for issuing MRA e-Invoicing-compliant invoices where the framework requires it. e-Invoicing phased rollout continues — verify current operational scope.
Submitting and paying MRA
Foreign digital service providers submit monthly VAT returns through MRA’s MNS portal by the last day of the month following the tax period.
What this actually costs
- Mauritian tax representative retainer: USD 4,000–13,000 per year.
- Monthly return preparation: USD 1,000–3,000 per submission.
- Initial billing-platform configuration: USD 4,500–13,000.
- Annual reasonableness review by Mauritian Chartered Accountant: USD 3,000–8,500.
- Global Business interaction analysis (if applicable): USD 2,500–7,500.
What we see foreign digital services vendors get wrong
Three patterns recur.
The first: misjudging Global Business customer-base VAT framework — Global Business operators have specific VAT framework provisions affecting reverse-charge applicability and input recovery.
The second: under-investing in post-2018 framework awareness — pre-2018 GBC1/GBC2 commentary is structurally obsolete in material respects; current framework specifics matter.
The third: under-using Mauritius’s bilateral tax treaty network — for direct registration consequences, treaty interactions may apply.
| Selling digital services into Mauritius? TaxDo handles the MRA framework. Mauritius’s foreign digital services VAT regime under the Finance Act 2020 framework operates through direct MRA registration. The Global Business framework interaction, post-2018 reforms (Category 1 GBC successor framework), and e-Invoicing integration create non-trivial compliance work. TaxDo’s Mauritius compliance pod handles the full lifecycle: MRA registration, monthly VAT returns, Global Business interaction analysis, e-Invoicing integration, and MRA correspondence — staffed by Mauritian Chartered Accountants with active MRA engagements. Free 30-minute Mauritius VAT scoping callIndicative quote within 48 hoursCoverage includes Mauritius + Global Business framework + SADC + COMESA + AfCFTA + 80+ jurisdictions globallySingle English-language SOW; one invoice; one project manager |
Foreign E-commerce Seller into Mauritius
Ship physical goods into Mauritius from outside? You’re operating in the import-VAT channel. 15% VAT applies at MRA Customs on customs value + Customs Duty + Excise on listed categories. The selling structure determines the VAT mechanics, not the rate. Port Louis (Mauritius’s principal port and the regional hub for Indian Ocean trans-shipment to Reunion, Madagascar, and Seychelles) shapes practical fulfilment routing.
Are you actually ‘selling into Mauritius’?
Three structural models exist for selling physical goods to Mauritian consumers from outside the country. First: classic cross-border drop-ship — you ship from a foreign warehouse, the Mauritian buyer is importer of record, 15% import VAT applies at MRA Customs on customs value + Customs Duty + applicable charges. Second: local stock model — you import goods in your own name into Mauritius, register with MRA, become the registered VAT taxpayer and importer, charge Mauritian 15% VAT on local sales, recover import VAT as input credit. Third: marketplace-mediated — verify with the marketplace’s commercial team. Fourth: Freeport regime — for trading and re-export operations, the Mauritius Freeport regime offers material preferences.
Where VAT actually bites
Import VAT at the border is the primary entry point. The customs value (CIF basis), plus Customs Duty at the applicable tariff line, plus Excise on listed categories (alcoholic beverages, tobacco, certain motor vehicles, fuel), forms the base for the 15% import VAT.
Customs valuation and MRA Customs
MRA Customs Department applies WTO valuation rules. Mauritius is a SADC member, COMESA member, AfCFTA signatory (in implementation), and operates an extensive bilateral tax-treaty network including the Mauritius-India Double Tax Avoidance Agreement (DTAA — historically operationally significant for India-related investment routing, refined through post-2016 amendments). Origin certificates under each framework reduce Customs Duty on qualifying flows.
Freeport regime under Freeport Act 2004
Mauritius’s Freeport regime — administered by the Mauritius Freeport Authority — is a designated free trade zone for international trading, manufacturing for export, logistics, and related activities. Within-Freeport operations benefit from: VAT zero-rating on qualifying inputs and supplies; customs duty exemption on qualifying machinery and equipment; preferential corporate income tax treatment (3% corporate income tax for qualifying export-oriented activities); preferential regulatory framework. Setup requires Mauritius Freeport Authority approval and qualifying activity criteria.
What this actually costs
- Customs broker per shipment: USD 200–800.
- Customs duty: variable by tariff line; preferential rates under SADC, COMESA, AfCFTA, and bilateral arrangements.
- Excise on listed categories: variable rates.
- Import VAT: 15% on customs value + Customs Duty + Excise.
- Local fulfilment partner setup: USD 8,000–25,000.
- Freeport setup: USD 30,000–110,000 initial + USD 20,000–55,000 annual operating.
What we see foreign e-commerce sellers get wrong
Three patterns recur.
The first: under-using bilateral tax treaty network — Mauritius’s extensive DTAA network creates structural opportunities for investment routing and trade structuring.
The second: misjudging Freeport positioning — the regime is structurally powerful for trading and re-export operations but represents real upfront commitment.
The third: under-using SADC and COMESA preferences — origin documentation materially reduces Customs Duty on qualifying flows.
Foreign Importer / Global Business Operator into Mauritius
Importing into Mauritius for distribution, manufacturing, financial services, or onward sale — or establishing a Mauritius Global Business structure for India, Africa, or global investor routing? You’re in a B2B-physical or financial-services channel with multiple structural options — Global Business framework for holding company and financial services, Freeport for trading/re-export, standard Port Louis distribution, or cross-border supply. Mauritius’s positioning as one of Africa’s most operationally significant offshore financial centres creates structural opportunities.
The structural choice
Four models predominate. First: register a Mauritian entity (Domestic Company or Authorised Company under the Companies Act 2001) as importer of record, register with MRA for BRN and VAT, import in own name, recover import VAT as input credit. Second: cross-border supply with Mauritian buyer as importer of record. Third: Global Business framework — for financial services, holding company, investment management, and selected international services operations, the Global Business framework (post-2018 reform) offers preferential treatment. Fourth: Freeport-based operation — for international trading, manufacturing for export, and logistics activities, the Freeport regime offers material preferences.
Global Business framework — post-2018 reforms
Mauritius’s Global Business framework was materially reformed following 2018 OECD BEPS framework and EU substance requirements. The prior GBC1 / GBC2 distinction was restructured. The current framework operates with Global Business Company (GBC) and Authorised Company designations under the Financial Services Act, administered by the Financial Services Commission (FSC). Qualifying GBC operations benefit from preferential corporate income tax framework (Partial Exemption Regime providing effective 3% for qualifying foreign-source income subject to substance requirements; standard 15% applies to non-qualifying income). The framework requires real Mauritian substance — qualified employees, office presence, and core income-generating activities in Mauritius. Pre-2018 commentary on the historical GBC1/GBC2 distinctions is structurally obsolete in material respects.
Bilateral tax treaty network — operational significance
Mauritius operates an extensive bilateral tax-treaty (DTAA) network — over 45 countries — including the historically significant Mauritius-India DTAA (refined through post-2016 amendments addressing concerns over treaty shopping), Mauritius-China DTAA, and treaties with many African countries. The network supports investment routing into India, Africa, and global investor structures, subject to substance requirements and beneficial ownership tests.
Freeport regime — operational deep-dive
Freeport Act 2004 governs Mauritius’s Freeport framework, administered by the Mauritius Freeport Authority. Qualifying activities include international trading, manufacturing for export, logistics, freight forwarding, and related re-export-oriented activities. Within-Freeport operations benefit from: 3% corporate income tax on qualifying export-oriented activities (vs standard 15%); VAT zero-rating on qualifying inputs and supplies; customs duty exemption on qualifying machinery and equipment; preferential regulatory framework. The compliance overlay — Freeport Authority reporting, qualifying-activity discipline — is real but proportionate to benefits.
What this actually costs
- Mauritian Domestic Company or Authorised Company setup: USD 3,500–11,000.
- Global Business Company (GBC) setup: USD 12,000–35,000 initial + USD 18,000–55,000 annual (FSC application plus substance requirements).
- BRN registration and MRA configuration: USD 1,500–4,500.
- Customs broker retainer (for physical goods): USD 3,000–12,000 per year.
- Monthly VAT compliance: USD 1,200–4,000 per month.
- Freeport setup: USD 30,000–110,000 initial + USD 20,000–55,000 annual.
What we see foreign importers and Global Business operators get wrong
Three patterns recur.
The first: relying on pre-2018 Global Business commentary — the historical GBC1/GBC2 framework was materially restructured; current substance requirements are operationally binding.
The second: under-investing in genuine Mauritian substance — qualified employees, office presence, and core income-generating activities are required for preferential treatment.
The third: misjudging Global Business vs Freeport vs standard structure — the four structural options serve materially different operational profiles.
Local Mauritian Business
Mauritian resident business above MUR 6 million annual turnover? Mandatory VAT registration with MRA through the MNS portal. For most commercial-scale operations the standard VAT framework applies, with monthly VAT returns and e-Invoicing compliance where in scope.
Standard VAT framework
VAT-registered taxpayers obtain BRN from MRA, charge 15% VAT on taxable supplies (0% on zero-rated supplies including exports and Freeport supplies, exempt on First Schedule supplies), and file monthly VAT returns through MRA’s MNS portal.
Monthly compliance rhythm
VAT-registered taxpayers submit monthly returns through MRA’s MNS portal by the last day of the month following the tax period. Late filing triggers MUR 2,000 per month of delay; late payment triggers interest at MRA-published rate (typically ~1% per month) plus penalty surcharge.
Annual Income Tax
Corporate income tax — standard 15% on net profit; preferential 3% Partial Exemption Regime for qualifying Global Business Company operations on qualifying foreign-source income subject to substance requirements; Freeport qualifying operators at 3% on qualifying export-oriented activities. Annual return through MRA by MRA-published deadline.
Currency framework
Operations in Mauritian Rupee with optional foreign-currency-denominated contracts permitted. Currency translation for VAT calculations uses Bank of Mauritius reference rate at the date of supply.
What we see Mauritian businesses get wrong
Three patterns recur.
The first: misjudging Global Business framework qualifying criteria — substance requirements are operationally binding; cosmetic Mauritian presence is insufficient.
The second: under-investing in e-Invoicing framework integration — phased mandatory rollout continues.
The third: misapplying Freeport qualifying-activity criteria — the export-orientation requirement is binding.
Cross-track essentials
Penalty exposure table
Mauritius’s penalty framework under the VAT Act calculates fines in MUR-denominated amounts and as percentages of underpaid tax. Common categories:
- Late filing — MUR 2,000 per month of delay.
- Late payment — interest at MRA-published rate (~1% per month) plus penalty surcharge.
- Material under-reporting — 50% of underpaid VAT.
- Fraudulent under-reporting — up to 100% plus criminal prosecution exposure.
- Failure to issue compliant invoice / e-Invoicing compliance gaps — specific fines plus operational disruption.
Audit triggers
MRA deploys risk-based selection. Common triggers: VAT credit positions persisting, customs-import value variances vs declared resale price, sector-benchmark variance, large transactions with non-resident affiliates (transfer pricing scrutiny under OECD-aligned framework), Global Business substance disputes, Freeport qualifying-activity disputes.
Records retention
Mauritius requires 5 years of records from the date of the relevant tax filing under the VAT Act. Records must be available to MRA on request.
Currency and translation
The MUR is freely convertible under Mauritius’s managed-float framework. Pricing in foreign currency for B2B contracts is permitted; invoices must show MUR equivalent for VAT calculations. Currency translation uses the Bank of Mauritius reference rate at the date of supply. For Global Business operations, foreign-currency operations are standard and Mauritius’s foreign-exchange framework supports international financial services.
Frequently Asked Questions
How is Mauritius’s VAT structured?
15% standard VAT under the Value Added Tax Act 1998 administered by MRA. Single standard rate with zero-rating for exports, Freeport, and qualifying Global Business supplies; exemption for First Schedule supplies. Operationally stable since 2002; one of Sub-Saharan Africa’s longer-established VAT frameworks.
What is the Global Business framework?
Mauritius’s offshore financial services framework administered by the Financial Services Commission (FSC). The framework was materially restructured in 2018-2019 following OECD BEPS framework and EU substance requirements. Current operating framework: Global Business Company (GBC) and Authorised Company designations under the Financial Services Act. Qualifying GBC operations benefit from preferential corporate tax (Partial Exemption Regime providing effective 3% on qualifying foreign-source income subject to substance requirements). Real Mauritian substance required.
Does Mauritius have a foreign digital services VAT regime?
Yes — Finance Act 2020 framework. Non-resident vendors supplying digital services to Mauritian recipients above the threshold register with MRA, charge 15% VAT, and file monthly returns. Direct registration model.
What is the Freeport regime?
Freeport Act 2004, administered by the Mauritius Freeport Authority. Designated free trade zone for international trading, manufacturing for export, logistics, freight forwarding. Qualifying operators benefit from 3% corporate tax (vs standard 15%), VAT zero-rating on qualifying inputs, customs duty exemption on qualifying machinery, and preferential regulatory framework.
How do bilateral tax treaties work?
Mauritius operates an extensive DTAA network (45+ countries) including the historically significant Mauritius-India DTAA (refined through post-2016 amendments), Mauritius-China DTAA, and treaties with many African countries. The network supports investment routing subject to substance requirements and beneficial ownership tests.
What’s the corporate income tax rate?
15% standard on net profit; 3% preferential rate under Partial Exemption Regime for qualifying Global Business Company foreign-source income (subject to substance); 3% for Freeport qualifying export-oriented operations. Annual return by MRA-published deadline.
How do SADC, COMESA, AfCFTA interact with import VAT?
All three frameworks reduce Customs Duty on qualifying-origin flows, which reduces the base on which 15% import VAT is calculated. Mauritius is a SADC member, COMESA member, and AfCFTA signatory.
What’s the e-Invoicing framework?
MRA’s electronic invoicing framework with phased mandatory rollout. Mandatory adoption has been expanding through large and medium taxpayer groups. Verify your current scope status.
What records must I keep and for how long?
5 years from the date of the relevant tax filing under the VAT Act. Records must be available to MRA on request.
Where do I check current MRA guidance?
MRA’s portal at mra.mu — Practice Notes, Statements of Practice, and MNS electronic portal access for compliance. Engage a Mauritian Chartered Accountant and (for Global Business matters) Mauritius-licensed Management Company for material decisions.
Recent and upcoming changes
Mauritius’s VAT framework has been operationally stable in headline rate (15%) and architecture since 2002. The structural themes have been: 2018-2019 Global Business framework reform (post-OECD BEPS, post-EU substance); Finance Act 2020 foreign digital services framework; ongoing e-Invoicing rollout; periodic Finance Act amendments; AfCFTA implementation.
2025 — Continued framework refinements
MRA continued e-Invoicing operational refinements. Global Business framework continued to mature under post-2018 reforms.
2020 — Finance Act 2020 foreign digital services framework
Finance Act 2020 introduced the foreign digital services VAT framework. Non-resident vendors required to register with MRA for supplies to Mauritian recipients.
2018-2019 — Global Business framework reform
Material restructuring of the Global Business framework following OECD BEPS framework and EU substance requirements. Historical GBC1/GBC2 distinction was restructured into current GBC/Authorised Company framework with substance requirements.
Ongoing — AfCFTA implementation
Mauritius continues AfCFTA implementation as a signatory. Tariff-reduction schedules continue to refine cross-African import economics.
Primary sources & further reading
- Mauritius Revenue Authority (MRA) — primary tax authority portal; Practice Notes, Statements of Practice, MNS electronic portal access
- Financial Services Commission (FSC) — Global Business framework administrator
- Mauritius Freeport Authority — Freeport framework administrator
- Value Added Tax Act 1998 as amended
- Income Tax Act 1995 as amended
- Financial Services Act 2007
- Freeport Act 2004
- Investment Promotion Act 2000
- Companies Act 2001
- SADC — Southern African Development Community framework
- COMESA — Common Market for Eastern and Southern Africa framework
Disclaimer
This guide is published by TaxDo as part of the Global Tax Hub. It is general commentary on Mauritian indirect tax (VAT) at the date shown and is not legal, tax, or accounting advice for any specific transaction or business. Mauritius’s VAT framework operates under the Value Added Tax Act 1998 as amended (operationally stable since 2002), with the Finance Act 2020 foreign digital services framework, the Global Business framework under the Financial Services Act (materially restructured 2018-2019 following OECD BEPS and EU substance requirements), the Freeport regime under the Freeport Act 2004, and Mauritius’s extensive bilateral tax-treaty network. Pre-2018 commentary on the historical GBC1/GBC2 framework is structurally obsolete in material respects — current Global Business framework substance requirements are operationally binding. Statute, regulation, MRA administrative guidance, and the Global Business framework should be verified against current Mauritian sources before any decision is made. Engage a Mauritian Chartered Accountant and (for Global Business matters) Mauritius-licensed Management Company for transaction-specific analysis. TaxDo accepts no liability for action taken in reliance on this guide.