Mauritius exempts e-books and zero-rates salt and post
This change is proposed and is not law. The rules below describe what would change if it is adopted.
- Jurisdiction
- Mauritius
- Tax
- VAT
- Change type
- Update
- Status
- Proposed
- Announced
- 19 June 2026
- Authority
- National Assembly of Mauritius / Ministry of Finance
- Verified
- Fetched from official source · high confidence
Sellers of electronic books (exempt), common salt whether local or imported (zero-rated) and postal services (moved from exempt to zero-rated). The measure that actually moves domestic cash flow is elsewhere in the same budget: the input-VAT claim period drops from 36 months to 24.
Mauritius's Budget 2026-2027 also proposes to make electronic books VAT-exempt, to zero-rate common salt for VAT (whether locally produced or imported), and to zero-rate postal services (previously exempt). Accompanying compliance measures reduce the period for claiming unclaimed input VAT from 36 to 24 months and raise VAT ruling fees. To be enacted through the Finance Bill 2026.
What changed in detail
Mauritius’s Budget 2026-2027 also proposes to make electronic books VAT-exempt, to zero-rate common salt for VAT (whether locally produced or imported), and to zero-rate postal services (previously exempt). Accompanying compliance measures reduce the period for claiming unclaimed input VAT from 36 to 24 months and raise VAT ruling fees. To be enacted through the Finance Bill 2026.
Proof
Electronic books will henceforth be exempted for VAT purposes.
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