motor vehicle taxation in mauritius

1. MOTOR VEHICLE TAXATION
[Road Tax - As from 01 January 2013]
Type of vehicles
Mauritius
Rodrigues
3
6
12
3
6
12
months
months
months
months
months
months
Rupees
Rupees
Rupees
Rupees
Rupees
Rupees
1.
Motor car/Dual-purpose vehicle/Double cab pickup
Engine capacity
1250 cc and below
1,100
1,900
3,500
600
1,000
1,800
1251 cc – 1600 cc
1,200
2,200
4,000
700
1,100
2,000
1601 cc – 1850 cc
2,600
4,700
8,500
1,300
2,400
4,300
1851 cc – 2250 cc
3,200
5,800
10,500
1,600
2,900
5,300
Above 2250 cc
4,000
7,200
13,000
2,000
3,600
6,500
2.
Motor car/Dual-purpose vehicle/Double cab pickup
registered on a company or a trade name
Engine capacity
1250 cc and below
1,400
2,500
4,500
700
1,300
2,300
1251 cc – 1600 cc
1,500
2,700
5,000
800
1,400
2,500
1601 cc – 1850 cc
3,200
5,800
10,500
1,600
2,900
5,300
1851 cc – 2250 cc
3,800
7,000
12,500
1,900
3,500
6,300
Above 2250 cc
4,600
8,300
15,000
2,300
4,200
7,500
3.
Double cab pickup
A double cab pickup owned by -
(a) a planter, fisherman, or cattle, goat, sheep or pig breeder, everyone of whom is, to the satisfaction of the Commissioner, operating on a small scale
1,200
2,200
4,000
700
1,100
2,000
(b) a person carrying on a small enterprise or a handicraft enterprise holding a registration certificate issued by the Small Enterprises and Handicraft Development Authority
1,200
2,200
4,000
700
1,100
2,000
4.
Classic/Vintage motor car (Registered before 01 January 1970)
-
-
1,000
-
-
1,000
5.
Contract car
Engine capacity
1250 cc and below
1,400
2,500
4,500
700
1,300
2,300
1251 cc – 1600 cc
1,500
2,700
5,000
800
1,400
2,500
1601 cc – 1850 cc
3,200
5,800
10,500
1,600
2,900
5,300
1851 cc – 2250 cc
3,800
7,000
12,500
1,900
3,500
6,300
Above 2250 cc
4,600
8,300
15,000
2,300
4,200
7,500
6.
Taxi
Engine capacity
1600 cc and below
300
500
900
200
300
500
1601 cc and above
600
1,100
2,000
300
600
1,000
7.
Heavy motor car
Engine capacity
3000 cc and below
4,600
8,300
15,000
2,300
4,200
7,500
3001 cc and above
6,000
11,000
20,000
3,000
5,500
10,000
8.
Motor cycle/3 Wheelers
Engine capacity
100 cc and below
-
-
600
-
-
300
101 cc – 200 cc
-
-
700
-
-
350
201 cc – 300 cc
-
-
800
-
-
400
301 cc – 500 cc
-
-
900
-
-
450
501 cc and above
-
-
1,000
-
-
500

2. Type of vehicles
Mauritius
Rodrigues
3
6
12
3
6
12
months
months
months
months
months
months
Rupees
Rupees
Rupees
Rupees
Rupees
Rupees
9.
Bus
Engine capacity
6000 cc and below
1,000
1,700
3,000
500
900
1,500
6001 cc and above
1,400
2,500
4,500
700
1,300
2,300
10.
Contract bus
Seating capacity
Up to 15 seats
1,000
1,700
3,000
500
900
1,500
Between 16 seats and 35 seats
1,200
2,200
4,000
600
1,100
2,000
More than 35 seats
1,500
2,700
5,000
800
1,400
2,500
11.
Motor tractor/Goods vehicle/Trailer
Maximum Gross Weight
Up to 3.5 tonnes
1,000
1,700
3,000
500
900
1,500
More than 3.5 tonnes but up to 10 tonnes
1,500
2,700
5,000
800
1,400
2,500
More than 10 tonnes but up to 20 tonnes
2,800
5,000
9,000
1,400
2,500
4,500
More than 20 tonnes
5,600
10,000
18,000
2,800
5,000
9,000
12.
Locomotive
Per tonne of weight unladen, to the nearest tonne
400
700
1,200
200
400
600
13.
Motor car belonging to a visitor
Any motor car belonging to a person on a temporary visit to Mauritius or Rodrigues of not less than one week
(1,500 per month)
(1,500 per month)
14.
Motorcycle belonging to a visitor
Any motorcycle belonging to a person on a temporary visit to Mauritius or Rodrigues of not less than one week
(800 per month)
(800 per month)
15.
Motor tractor/Goods vehicle/Tractor used during crop season
Maximum Gross Weight
5 tonnes and below
300
700
1,200
-
-
-
More than 5 tonnes but up to 10 tonnes
600
1,400
2,400
-
-
-
More than 10 tonnes but up to 20 tonnes
1,100
2,800
5,000
-
-
-
More than 20 tonnes
2,000
5,400
10,000
-
-
-
16.
Hybrid vehicle
50 per cent of the amount, rounded to the nearest hundred rupees, corresponding to the class of motor vehicle as specified in the Schedule.
17.
Electric motor vehicle
50 per cent of the amount, rounded to the nearest hundred rupees, corresponding to the class of motor vehicle as specified in the Schedule.
Not exceeding 40.0 kW
1250 cc and below
40.1 kW – 57.5 kW
1251cc – 1600 cc
57.6 kW – 71.5 kW
1601 cc – 1850 cc
71.6 kW – 90.0 kW
1851 cc – 2250 cc
Exceeding 90.0 kW
Above 2250 cc