Professional Documents
Culture Documents
SCHEDULE
(regulation 3)
PART VI REGISTRATION DUTY ON MOTOR VEHICLES OR TRAILERS (Rs)
PART A MOTOR VEHICLES OR TRAILERS OTHER THAN THOSE SPECIFIED IN PART B AND PART C AND PART D [GN 75/2009; ACT 26/2012]
First
Registration
in Mauritius
Not
exceeding
one year
Life of motor vehicle or trailer from the date of its original registration in or outside Mauritius
when new to the date of its transfer
Exceeding
Exceeding 2
Exceeding 3
Exceeding 5
Exceeding
Exceeding
Exceeding
Exceeding
one year but years but
years but
6 years but 7 years but 8 years
4 years but years but
not
not
not
not
not
not
but not
not
exceeding 2
exceeding 3
exceeding 4
exceeding 6
exceeding
exceeding
exceeding
exceeding
years
years
years
years
7 years
8 years
9 years
5 years
Exceeding
9 years but
not
exceeding
10 years
Exceeding
10 years
Motor cycles of an
engine capacity not
exceeding 50 cc
Motor cycles of an
engine capacity
exceeding 50 cc but not
exceeding 250 cc
Motor cycles of an
engine capacity
exceeding 250 cc
Buses, public service
vehicles (taxi),
ambulances, hearses,
lorries, trailers, and other
goods vehicles
Trucks of pickup type
with double space cabin
with or without cargo bed
(double cab vehicles)
Passenger motor vehicles
of an engine capacity -
2,000
1,600
1,400
1,200
1,100
1,000
900
800
700
600
500
400
5,000
4,000
3,500
3,000
2,750
2,500
2,250
2,000
1,750
1,500
1,250
1,000
6,500
5,200
4,500
3,900
3,600
3,300
3,000
2,600
2,300
2,000
1,600
1,300
32,500
26,000
22,800
19,500
17,900
16,300
14,700
13,000
11,400
9,800
8,200
6,500
52,000
41,600
36,400
31,200
28,600
26,000
23,400
20,800
18,200
15,600
13,000
10,400
16,300
13,000
11,400
9,800
9,000
8,200
7,300
6,500
5,700
4,900
4,000
3,300
32,500
26,000
22,800
19,500
17,900
16,300
14,700
13,000
11,400
9,800
8,200
6,500
52,000
41,600
36,400
31,200
28,600
26,000
23,400
20,800
18,200
15,600
13,000
10,400
65,000
52,000
45,500
39,000
35,800
32,500
29,300
26,000
22,800
19,500
16,300
13,000
78,000
62,400
54,600
46,800
42,900
39,000
35,100
31,200
27,300
23,400
19,500
15,600
117,000
93,600
81,900
70,200
64,400
58,500
52,700
46,800
41,000
35,100
29,300
23,400
156,000
124,800
109,200
93,600
85,800
78,000
70,200
62,400
54,600
46,800
39,000
31,200
195,000
156,000
136,500
117,000
107,300
97,500
87,800
78,000
68,300
58,500
48,800
39,000
Note:
For the purposes of this Part First Registration in Mauritius means any motor vehicle or trailer registered under this Act for the first time in Mauritius
PART B MOTOR CARS AND MOTOR VEHICLES WHICH ARE PROPELLED BY A SYSTEM COMBINING AN INTEGRAL COMBUSTION ENGINE AND
AN ELECTRIC MOTOR AND ARE EQUIPPED WITH A REGENERATIVE BRAKING SYSTEM [GN 75/2009]
50 per cent of the appropriate amount corresponding to the engine capacity and age of the motor vehicle, as specified in Part A. [GN 251/2008]
PART C ELECTRIC MOTOR VEHICLES
First
Registration
in Mauritius
Life of motor vehicle or trailer from the date of its original registration in or outside Mauritius
when new to the date of its transfer
Not
exceeding
one year
Exceeding
one year
but not
exceeding
2 years
Exceeding
2 years
but not
exceeding
3 years
Exceeding 3
years but
not
exceeding 4
years
Exceeding
4 years but
not
exceeding
5 years
Exceeding
5 years but
not
exceeding
6 years
Exceeding
6 years but
not
exceeding
7 years
Exceeding
7 years but
not
exceeding
8 years
Exceeding
8 years but
not
exceeding
9 years
Exceeding
9 years but
not
exceeding
10 years
Exceeding
10 years
1,000
800
700
600
550
500
450
400
350
300
250
200
2,500
2,000
1,750
1,500
1,375
1,250
1,125
1,000
875
750
625
500
3,300
2,600
2,300
2,000
1,800
1,600
1,500
1,300
1,100
1,000
800
700
16,300
13,000
11,400
9,800
9,000
8,100
7,300
6,500
5,700
4,900
4,100
3,300
26,000
20,800
18,200
15,600
14,300
13,000
11,700
10,400
9,100
7,800
6,500
5,200
8,100
16,300
26,000
32,500
39,000
58,500
78,000
6,500
13,000
20,800
26,000
31,200
46,800
62,400
5,700
11,400
18,200
22,800
27,300
41,000
54,600
4,900
9,800
15,600
19,500
23,400
35,100
46,800
4,500
9,000
14,300
17,900
21,500
32,200
42,900
4,100
8,100
13,000
16,300
19,500
29,300
39,000
3,600
7,300
11,700
14,600
17,600
26,300
35,100
3,300
6,500
10,400
13,000
15,600
23,400
31,200
2,900
5,700
9,100
11,400
13,700
20,500
27,300
2,500
4,900
7,800
9,800
11,700
17,600
23,400
2,000
4,100
6,500
8,100
9,800
14,600
19,500
1,600
3,300
5,200
6,500
7,800
11,700
15,600
97,500
78,000
68,300
58,500
53,600
48,800
43,900
39,000
34,100
29,300
24,400
19,500
Note:
For the purposes of this Part First Registration in Mauritius means any motor vehicle or trailer registered under this Act for the first time in Mauritius [GN 75/2009]