Mauritius zero-rates postal services on publication
This page records one dated change. For the rules in Mauritius as they stand today, see the Mauritius guide →
- Jurisdiction
- Mauritius
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Impact
- Action required
- Announced
- 13 August 2026
- Effective
- 13 August 2026
- Instrument
- MU-14-2026
- Authority
- Mauritius Revenue Authority
- Systems
- Tax engine, Invoicing
- Verified
- Fetched from official source · high confidence
Postal operators in Mauritius and holders of a postal service licence under the Postal Services Act, specifically for services connected with paying pensions and utility bills.
Mauritius postal operators and postal-service-licence holders move from exempt to zero-rated for pension and utility bill payment services from 13 August 2026 - the customer-facing rate is unchanged at nil, but attributable input tax becomes recoverable.
Tax engineInvoicing
Section 25(s)(iii) of the Finance Act 2026 inserts a new paragraph 1B into item 7 of the Fifth Schedule to the Mauritius VAT Act, zero-rating postal services and services provided by a person holding a postal service licence under the Postal Services Act in connection with payment of pension and utility bills. Section 25(r)(iv) simultaneously repeals First Schedule item 30(b), which had exempted the identical wording. Neither limb is named in section 28, so both took effect on publication, 13 August 2026, and these supplies move from exempt to zero-rated with no gap.
What changed in detail
Section 25(s)(iii) of the Finance Act 2026 inserts a new paragraph 1B into item 7 of the Fifth Schedule to the Mauritius VAT Act, zero-rating postal services and services provided by a person holding a postal service licence under the Postal Services Act in connection with payment of pension and utility bills. Section 25(r)(iv) simultaneously repeals First Schedule item 30(b), which had exempted the identical wording. Neither limb is named in section 28, so both took effect on publication, 13 August 2026, and these supplies move from exempt to zero-rated with no gap.
What it means
This limb commenced on publication rather than on the 1 October date that governs most of the Act’s VAT changes, because section 28 does not list section 25(s). The practical consequence is a six-week window in which this relief is live while the rest of the package is not.
Proof
(iii) in item 7 - (b) by inserting, after paragraph (1A), the following new paragraph - (1B) Postal services and services provided by a person holding a postal service licence under the Postal Services Act in connection with payment of pension and utility bills
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