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Today’s Top Headlines

Mauritius Expands Sugar Tax

by Lorys Charalambous,, Cyprus

26 September 2016

The Mauritius Revenue Authority (MRA) has confirmed that the excise tax on the sugar content of soft drinks is being extended to cover all sugar sweetened non-alcoholic beverages, in accordance with the provisions of the 2016 Budget.

As from October 1, 2016, the Excise Act has been amended so that a new definition of "sugar sweetened non-alcoholic beverages" will extend to any non-alcoholic beverages containing sugar, including juices, milk-based beverages, and soft drinks.

The rate of the excise tax is MUR3 (USD0.08) per 100 grams of sugar content in the beverages, whether they are imported or locally manufactured. All local manufacturers and importers of the products are required to be registered at the Registration Unit of MRA Customs, by September 30, 2016, at the latest. The tax does not apply to drinks intended for export.

TAGS: tax | Mauritius | excise duty | food | tax rates

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