Car import duty estimator
Enter a vehicle's CIF value (Cost, Insurance and Freight — its customs value), engine capacity or motor power rating, and fuel type, to estimate the excise duty, customs duty, and VAT payable on first import. This is an independent, informational estimate, not an MRA assessment — always confirm the exact figure with the MRA or a licensed Customs House Broker before importing.
Excise duty is a single flat rate applied to the vehicle's whole CIF value, based on which engine-cc band (or, for electric vehicles, power-rating band) it falls into — never a progressive tax like income tax. VAT (15%) is then calculated on the duty-inclusive value: CIF value, plus customs duty (0% for passenger cars on the primary source read for this calculator), plus excise duty.
Example (Rs 1,000,000 CIF, 1,500cc petrol car): Rs 1782500.00 (excise Rs 550000.00 at 55%, customs Rs 0.00, VAT Rs 232500.00)
Budget 2026 — Mauritius Revenue Authority — Motor Vehicles (Rate of Excise Duty and Taxes)
How is car import duty calculated here?
Excise duty is charged at a single flat percentage of the vehicle's CIF value (Cost, Insurance and Freight — its customs value), based on which engine-size band it falls into (or, for a fully electric vehicle, its motor power rating in kW). VAT at the standard 15% rate is then calculated on the duty-inclusive value (CIF value plus customs duty plus excise duty), not on the CIF value alone.
How are hybrid and electric vehicles treated?
Hybrid, plug-in hybrid (PHEV), and fully electric cars all carry lower excise-duty rates than an equivalent petrol/diesel car in the same engine-size band. The MRA's own published rate table gives identical rates for its "mild hybrid" and "hybrid" categories, so this calculator offers a single "Hybrid" option covering both. Electric cars are banded by motor power rating (kW) instead of engine cc: 15% up to 180 kW, 25% above 180 kW.
What is CIF value?
CIF stands for Cost, Insurance and Freight — the vehicle's purchase price plus the cost of shipping and insuring it to Mauritius. This is the customs value duty and tax are calculated on, not the vehicle's original retail price. For a second-hand vehicle, MRA adjusts the comparable new-vehicle FOB value downward for age and mileage (reduced 9% for the first month of use and 1% for each subsequent month, capped at 50%) before duty is calculated — this calculator asks for the CIF/dutiable value directly rather than reproducing that valuation step.
What isn't covered by this calculator?
This is an indicative estimate, not an MRA assessment — always confirm the exact figure with the MRA or a licensed Customs House Broker before importing. It covers passenger motor cars only (up to 10 seats): motorcycles, pick-ups, vans, lorries, and buses each carry their own separate MRA rate table and are out of scope. It also excludes the flat first-registration duty the Registrar-General's Department charges separately at first registration (a different tax, a different operator, paid at a different point), and the 100%/70% excise-duty exemption/concession schemes for specific beneficiary categories.