Expense management module › Global expense management › Mauritius
Last updated : 11.05.2026
Expense rules in Mauritius.
Mauritius applies VAT at 15%. Major financial hub of the Indian Ocean, attractive tax regime (CIT 15%, Global Business).
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1Expense rules & reclaimable VAT
VAT 15% single rate. E-invoice mandatory for companies >100M MUR (since 2024).
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 15% | Deductible | VAT invoice + BRN |
| Lodging | 15% | Deductible | Company BRN |
| Alcohol | 15% | Limited | Excluded from business meals |
| Fuel | 15% | Deductible | VAT invoice |
| Transport | 15% | Deductible | Taxi/Yango/airfare |
| Client gifts | 15% | Non-deductible | Strict cap |
Receipt
VAT invoice
BRN mandatory
Meal cap
<= MUR 2,500/pers
Above: justify
SourcesMauritius Revenue Authority
2Mileage allowance
No official mileage scale. Company agreement typically MUR 12-18/km.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | MUR 15 | Company agreement | Capped by agreement |
| Company car | – | Fuel card | – |
| Taxi/Yango | – | 100% on receipt | Receipt required |
Tracking
Logbook
Date, distance, purpose
SourcesMauritius Revenue Authority
3Per diem and travel allowances
No official tax per diem. Company policy by area: Port Louis and Grand Baie most expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Port Louis | MUR 900 | MUR 3 200 | MUR 6 500 |
| Grand Baie | MUR 1 000 | MUR 3 800 | MUR 7 500 |
| Curepipe | MUR 800 | MUR 2 800 | MUR 5 500 |
| Other cities | MUR 700 | MUR 2 500 | MUR 4 800 |
Conversion
~1 EUR = 50 MUR
Variable
SourcesMauritius Revenue Authority
4Foreign VAT recovery
VAT recovery for resident companies via monthly return. Non-residents: possible under conditions (Global Business).
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident companies | VAT credit | Monthly/quarterly | VAT return |
| Global Business (GBC) | Special regime | Per licence | FSC supervised |
| Other non-residents | None | – | Final cost |
Statute of limitations
5 years
Keep invoices
SourcesMauritius Revenue Authority
Centralize your Mauritius expenses
Illizeo handles BRN invoices, MUR/EUR conversion and VAT compliance for your teams in Mauritius.
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