Standard-rated supply subject to 15% VAT.
Example: Most goods and services sold to regular customers.
VAT3 box for sales: 1.4 · for purchases: 6.6
VAT categories, explained
Every sale in Mauritius falls into a VAT category, and the MRA gives each one a TC code that decides the rate, the VAT3 box, and whether you can recover input VAT. Here are all six, searchable.
Taxable at 0%. No VAT charged, but input VAT is still recoverable.
Example: Exports, basic foodstuffs (bread, rice, flour), medicines, books.
VAT3 box for sales: 1.1/1.2 · for purchases: 6.5
Exempt from VAT. No VAT charged and input VAT cannot be recovered.
Example: Banking, insurance, residential rent, medical and educational services.
VAT3 box for sales: 1.3 · for purchases: none
Non-fiscal items that do not affect turnover.
Example: Refundable deposits, advances not yet earned.
VAT3 box for sales: none · for purchases: none
Standard-rated supply (15%) made to an exempt body or person. Reported separately on VAT3.
Example: Selling taxable goods to an EXMP-classified customer.
VAT3 box for sales: 1.3 · for purchases: none
Supplies outside the scope of Mauritius VAT.
Example: Transactions not within VAT jurisdiction.
VAT3 box for sales: none · for purchases: none
Quick answers
| You're selling… | Category |
|---|---|
| Bread, rice, flour | Zero-rated (TC02) |
| Exports | Zero-rated (TC02) |
| Medicines, books | Zero-rated (TC02) |
| Most goods & services | Taxable 15% (TC01) |
| Residential rent | Exempt (TC03) |
| Banking & insurance | Exempt (TC03) |
| Medical & education services | Exempt (TC03) |
| Refundable deposits | Non-fiscal (TC04) |
Why zero-rated vs exempt matters
Zero-rated and exempt both mean no VAT on the sale, but they are very different for your costs. A zero-rated supply is still a taxable supply, just at 0%: you charge nothing, and you can still recover the VAT on your inputs, like stock, rent of business premises and equipment.
An exempt supply sits outside the credit system: you charge nothing and you recover nothing, so input VAT becomes a real cost. That's why an exporter is happy to be zero-rated, while a landlord of residential property simply absorbs the VAT on repairs.
Where you'll use this
Our free invoice generator lets you pick the category per line, so mixed invoices come out right. And for the 15% arithmetic itself, there's the VAT calculator.
Set the category once
Give a product its VAT category when you create it, and Biro takes it from there: every invoice line and every box of the VAT3 return fills itself.
See what Biro does →Classifications summarised from MRA guidance (checked August 2026). Borderline cases exist; when in doubt, ask your accountant or the MRA before filing.