VAT Categories Guide
Complete reference for Mauritius VAT supply types: TC01, TC02, TC03. Know which rate applies to your supplies.
Standard Rated
15%Most goods and services in Mauritius are standard rated at 15% VAT.
Examples
Charge 15% VAT on your invoices. You can claim input VAT on related expenses.
Zero-Rated
0%Goods and services taxed at 0% VAT. You still charge VAT but at 0%.
Examples
You charge 0% VAT. You can still claim input VAT on related expenses. Must be clearly marked TC02 on invoice.
Exempt
N/ASupplies that are exempt from VAT. No VAT charged, but no input VAT claimed.
Examples
No VAT charged. Cannot claim input VAT on expenses related to exempt supplies. This can increase your costs.
Key Differences
| Feature | TC01 | TC02 | TC03 |
|---|---|---|---|
| VAT Rate | 15% | 0% | N/A |
| Show VAT on invoice? | Yes | Yes (0%) | No |
| Claim input VAT? | Yes | Yes | No |
| File VAT return? | Yes | Yes | If mixed |
Manage VAT with Fanal
Fanal automatically applies the correct VAT category to each supply.
Understanding Mauritius VAT supply types
Every supply your business makes falls into one of three categories. TC01 is standard rated at 15%. This covers most professional services, consulting, IT work, marketing, and general commerce. You charge 15% VAT and can claim input VAT on related expenses.
TC02 is zero-rated at 0%. You still show VAT on the invoice, but at 0%. This applies to exports, international transport, and certain basic food items. The key advantage is that you can still claim input VAT on expenses related to zero-rated supplies.
TC03 is exempt. No VAT is charged, and you cannot claim input VAT on related expenses. This includes residential rent, financial services, medical services, and education. If you make both taxable and exempt supplies, you may need to apportion your input VAT. Your accountant can help with the calculation.