with any interest in or right over land, sold or transferred by a VAT-registered property developer to a VAT-registered person.
VAT paid on gifts is not allowed as an input tax deduction.
VAT is also payable on the construction of buildings, the contract in respect of which has been entered into after 30 September 2006.
VAT is levied on sales of secondhand goods and input tax on such goods is creditable.
Any input VAT paid in respect of a building forming part of the fixed assets of a registered person may be clawed back proportionally if the building ceases to form part of the fixed assets before the 19th year following the year it was acquired.
A VAT refund scheme is available for tourists.
Transfer of a business
Under a lease agreement the supply is treated as a supply of services and the time of supply is the earlier of the date of invoicing or the date of payment for that supply. Under a finance lease, VAT is payable up front by the lessee on the value of the asset leased and no VAT is charged on the interest component of the lease rental.
Where a business is transferred as a going concern to another person, the latter is deemed to be a taxable person and is required to register as such forthwith.
Other indirect taxes
Customs duties are levied on the importation of goods.
Contact details – PricewaterhouseCoopers, Mauritius
PwC contact persons
Dheerend Puholoo Ramesh Doma
Senior Manager Senior Manager
Excise duties are levied on the production of goods such as tobacco, spirits, liquors and alcoholic beverages.
Taxes on gambling
Taxes on gambling are levied on lotteries, betting and gaming.
Taxes on transportation
Taxes on transportation are levied in respect of road motor vehicles.
Registration duty is payable at the rate of 5% on the purchase of immoveable property. Land Transfer Tax is payable on the transfer of immoveable property at 5% if the transfer takes place after 5 years or 10% in other cases. (However, the land transfer tax will be applied at a flat rate of 5% until December 2010.)
Stamp duty is payable per page of a document registered, at a negligible amount.
+230 404 5000,
+230 404 5088/89
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