Mauritius raises excise and brings marketplaces into digital-services VAT
- Jurisdiction
- Mauritius
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Announced
- 19 June 2026
- Effective
- 20 June 2026
- Authority
- Mauritius National Assembly / Ministry of Finance
- Verified
- Fetched from official source · high confidence
Tobacco and hard liquor (excise up 10%) and sugary products (levy from 12 to 15 cents per gram) from 20 June 2026; separately, e-books become VAT-exempt, common salt zero-rated, and online marketplaces enter the scope of VAT on digital services.
In the Budget 2026-2027 (presented 19 June 2026), excise duty on tobacco and hard liquor rose 10% and the sugar levy rose from 12 to 15 cents per gram, both effective 20 June 2026; electronic books were exempted from VAT and common salt zero-rated, with online marketplaces and digital platforms brought into the scope of VAT on digital and electronic services. The 15% VAT rate is unchanged.
What changed in detail
In the Budget 2026-2027 (19 June 2026), excise on tobacco and hard liquor rose 10% and the sugar levy from 12 to 15 cents per gram (both from 20 June 2026); e-books were exempted from VAT, common salt zero-rated, and online marketplaces brought into the scope of VAT on digital services. The 15% VAT rate is unchanged.
Proof
3 E XCISE D UTY 3.1 Alcoholic Products The rates of excise duty on alcoholic products will be increased by 10%, except for beer, wine and liqueur, with effect from 20 June 2026. As regards liqueur, the rate of excise duty will be increased and aligned with that of rum.
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