Mauritius to Impose Digital Services VAT from Jan 1 2026
December 5, 2025 • Ben Asmadeus

The Mauritian government announced that, effective 1 January 2026, a 15 % value‑added tax (VAT) on digital services will be collected through the electronic marketplace system (PMSE). The rule applies to all foreign digital service providers operating in Mauritius.
Foreign firms with annual revenues exceeding MUR 6 million must register as VAT collectors and include the tax in their monthly invoices. The requirement is set out in Finance Act No 18/2025, an omnibus law that amends several statutes including the VAT Act.
The measure is expected to boost government revenue without increasing taxes on local businesses, which already charge VAT. Companies such as Adobe Inc. have already announced that a 15 % VAT will be added to subscription packages from the start date.
Source: DDTCNews