Details of public revenues - Mauritius
< < >-< OECD.Stat
Source
Source Contact person/organisation Contact person/organisationAfrica Desk: dev.africa@oecd.org
Direct source Direct sourceMauritius Revenue Authority for the central government budgetary tax data from 2007 to 2014. Statistics Mauritius for extra-budgetary, local government, regional government and social security revenues from 1990 to 2021, as well as for budgetary central government tax revenues up to 2006; Ministry of Finance budget estimates for detailed revenue figures for the periods July 2005-June 2008, for 2016-21, and for the figures used to estimate calendar year 2015 revenues.
Source Periodicity Source PeriodicityData are on a fiscal year basis beginning 1st July for years prior to 2010 (for example the data for 2009 represent July 2008 to June 2009) and are on a calendar year basis from 2010-15. Mauritius went back to a July-June fiscal year in 2015. Figures for 2016 correspond to the July-June 2015/16 fiscal year, while figures for 2015 correspond to the January-December calendar year. The calendar year 2015 is not used in national budget reporting by Mauritius, which means that official figures are not available for all revenue categories for this period.
Data Characteristics Data Characteristics Unit of measure used Unit of measure used
Mauritius Rupee
Power code Power code
Millions
Date last updated Date last updated31-10-2023
Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptData for 2016 onwards and for years prior to 2010 are on a fiscal year basis beginning 1st July. For example, the data for 2009 represent July 2008 to June 2009 and 2021 represents July 2020 to June 2021. The data for years 2010-15 are on a calendar year (January-December) basis. Mauritius budget statements cover January-June 2015 and July 2015 to June 2016, but neither the fiscal nor the calendar year for 2015. Figures for 2015 are therefore estimated using quarterly revenue figures at the aggregate level and fiscal year revenue data. Data are reported on a cash basis. Data for the central government budgetary tax prior to 2007 and all extra-budgetary, regional and local data were classified according to the IMF Government Finance Statistics Manual. The 1986 manual was used for data up to 2009 and the 2001 manual for data up to 2009 onwards. Data from 2007 onwards are classified under the OECD classification, as set out in the Interpretative Guide in Annex A.
Heading 2000: Revenues under this heading refer to revenues reported as contributions to the National Pension Fund (NPF) in the Digest of Social Security Statistics. Employer contributions and employee contributions are calculated by taking respectively one third and two thirds of total NPF contributions since employer contributions rates are set at twice those of employees.
Contributions to the National Savings Fund (NSF) are not included in Revenue Statistics in Africa, since they do not meet the definition of social security contributions. In 2020, the "Contribution Sociale Généralisée » was introduced by the Finance (Miscellaneous Provisions) Act 2020, which replaced the National Pensions Fund (NPF) beginning in September 2020. The NPF contributions for 2020/21 therefore consist only of the amount received for July and August.
Heading 3000: Revenues under this heading include revenues collected by the Ministry of Social Services under the Training Levy.
Heading 1210: the solidarity levy on telecommunications companies, the corporate social responsibility tax and the special contribution from hotels are classified as “other taxes” by the Mauritius Revenue Authority.
Heading 5213: The Environment protection fee and advertising structure fee are classified as other taxes by the Mauritius Revenue Authority.
Heading 5220: Includes the registration duty on transfer of motor vehicles and the land conversion tax that are classified as taxes on property by the Mauritius Revenue Authority.
For the years 1989/90-2005/06, budgetary rents and royalties, interest and dividends are all reported under the heading “Other property income - Budgetary”. For the years 2006/07 onwards, budgetary rents and royalties, interest and dividends are reported under separate headings.
Grants revenue for the years from 2017/18 onwards reflects consolidated general government revenues rather than consolidated central government revenues.
Sales of goods and services corresponds to the category “122 Fees, charges and non-industrial sales” in the Digest of Public Sector Statisticsfor the years up to 2006/07. For subsequent years, this excludes a number of sub-categories, such as licence fees, and work permits which are classified under other revenue categories.
Revenues reported as “Transfers from special funds” in fact represent funds raised from various sources, including tax revenues, non-tax revenues, and inter-governmental transfers which are not properly classified as revenues. Special Funds are special purpose vehicles set up by way of legislation for a specific purpose, i.e. to finance a dedicated programme or projects. Funds are transferred to the Fund from the Consolidated Fund through an appropriate expenditure item in the budget. Such Funds also generate their own revenue in terms of, for example, a levy imposed on petroleum products or contributions from international institutions and friendly countries. As such, once the dedicated programme or projects are completed, the available balance in the Special Funds are transferred to the Consolidated Fund and reported as revenues in budget documents for Mauritius.
Heading 2000: Revenues under this heading refer to revenues reported as contributions to the National Pension Fund (NPF) in the Digest of Social Security Statistics. Employer contributions and employee contributions are calculated by taking respectively one third and two thirds of total NPF contributions since employer contributions rates are set at twice those of employees.
Contributions to the National Savings Fund (NSF) are not included in Revenue Statistics in Africa, since they do not meet the definition of social security contributions. In 2020, the "Contribution Sociale Généralisée » was introduced by the Finance (Miscellaneous Provisions) Act 2020, which replaced the National Pensions Fund (NPF) beginning in September 2020. The NPF contributions for 2020/21 therefore consist only of the amount received for July and August.
Heading 3000: Revenues under this heading include revenues collected by the Ministry of Social Services under the Training Levy.
Heading 1210: the solidarity levy on telecommunications companies, the corporate social responsibility tax and the special contribution from hotels are classified as “other taxes” by the Mauritius Revenue Authority.
Heading 5213: The Environment protection fee and advertising structure fee are classified as other taxes by the Mauritius Revenue Authority.
Heading 5220: Includes the registration duty on transfer of motor vehicles and the land conversion tax that are classified as taxes on property by the Mauritius Revenue Authority.
For the years 1989/90-2005/06, budgetary rents and royalties, interest and dividends are all reported under the heading “Other property income - Budgetary”. For the years 2006/07 onwards, budgetary rents and royalties, interest and dividends are reported under separate headings.
Grants revenue for the years from 2017/18 onwards reflects consolidated general government revenues rather than consolidated central government revenues.
Sales of goods and services corresponds to the category “122 Fees, charges and non-industrial sales” in the Digest of Public Sector Statisticsfor the years up to 2006/07. For subsequent years, this excludes a number of sub-categories, such as licence fees, and work permits which are classified under other revenue categories.
Revenues reported as “Transfers from special funds” in fact represent funds raised from various sources, including tax revenues, non-tax revenues, and inter-governmental transfers which are not properly classified as revenues. Special Funds are special purpose vehicles set up by way of legislation for a specific purpose, i.e. to finance a dedicated programme or projects. Funds are transferred to the Fund from the Consolidated Fund through an appropriate expenditure item in the budget. Such Funds also generate their own revenue in terms of, for example, a levy imposed on petroleum products or contributions from international institutions and friendly countries. As such, once the dedicated programme or projects are completed, the available balance in the Special Funds are transferred to the Consolidated Fund and reported as revenues in budget documents for Mauritius.
Africa Desk: dev.africa@oecd.org
Mauritius Revenue Authority for the central government budgetary tax data from 2007 to 2014. Statistics Mauritius for extra-budgetary, local government, regional government and social security revenues from 1990 to 2021, as well as for budgetary central government tax revenues up to 2006; Ministry of Finance budget estimates for detailed revenue figures for the periods July 2005-June 2008, for 2016-21, and for the figures used to estimate calendar year 2015 revenues.
Data are on a fiscal year basis beginning 1st July for years prior to 2010 (for example the data for 2009 represent July 2008 to June 2009) and are on a calendar year basis from 2010-15. Mauritius went back to a July-June fiscal year in 2015. Figures for 2016 correspond to the July-June 2015/16 fiscal year, while figures for 2015 correspond to the January-December calendar year. The calendar year 2015 is not used in national budget reporting by Mauritius, which means that official figures are not available for all revenue categories for this period.
31-10-2023
Data for 2016 onwards and for years prior to 2010 are on a fiscal year basis beginning 1st July. For example, the data for 2009 represent July 2008 to June 2009 and 2021 represents July 2020 to June 2021. The data for years 2010-15 are on a calendar year (January-December) basis. Mauritius budget statements cover January-June 2015 and July 2015 to June 2016, but neither the fiscal nor the calendar year for 2015. Figures for 2015 are therefore estimated using quarterly revenue figures at the aggregate level and fiscal year revenue data. Data are reported on a cash basis. Data for the central government budgetary tax prior to 2007 and all extra-budgetary, regional and local data were classified according to the IMF Government Finance Statistics Manual. The 1986 manual was used for data up to 2009 and the 2001 manual for data up to 2009 onwards. Data from 2007 onwards are classified under the OECD classification, as set out in the Interpretative Guide in Annex A.
Heading 2000: Revenues under this heading refer to revenues reported as contributions to the National Pension Fund (NPF) in the Digest of Social Security Statistics. Employer contributions and employee contributions are calculated by taking respectively one third and two thirds of total NPF contributions since employer contributions rates are set at twice those of employees.
Contributions to the National Savings Fund (NSF) are not included in Revenue Statistics in Africa, since they do not meet the definition of social security contributions. In 2020, the "Contribution Sociale Généralisée » was introduced by the Finance (Miscellaneous Provisions) Act 2020, which replaced the National Pensions Fund (NPF) beginning in September 2020. The NPF contributions for 2020/21 therefore consist only of the amount received for July and August.
Heading 3000: Revenues under this heading include revenues collected by the Ministry of Social Services under the Training Levy.
Heading 1210: the solidarity levy on telecommunications companies, the corporate social responsibility tax and the special contribution from hotels are classified as “other taxes” by the Mauritius Revenue Authority.
Heading 5213: The Environment protection fee and advertising structure fee are classified as other taxes by the Mauritius Revenue Authority.
Heading 5220: Includes the registration duty on transfer of motor vehicles and the land conversion tax that are classified as taxes on property by the Mauritius Revenue Authority.
For the years 1989/90-2005/06, budgetary rents and royalties, interest and dividends are all reported under the heading “Other property income - Budgetary”. For the years 2006/07 onwards, budgetary rents and royalties, interest and dividends are reported under separate headings.
Grants revenue for the years from 2017/18 onwards reflects consolidated general government revenues rather than consolidated central government revenues.
Sales of goods and services corresponds to the category “122 Fees, charges and non-industrial sales” in the Digest of Public Sector Statisticsfor the years up to 2006/07. For subsequent years, this excludes a number of sub-categories, such as licence fees, and work permits which are classified under other revenue categories.
Revenues reported as “Transfers from special funds” in fact represent funds raised from various sources, including tax revenues, non-tax revenues, and inter-governmental transfers which are not properly classified as revenues. Special Funds are special purpose vehicles set up by way of legislation for a specific purpose, i.e. to finance a dedicated programme or projects. Funds are transferred to the Fund from the Consolidated Fund through an appropriate expenditure item in the budget. Such Funds also generate their own revenue in terms of, for example, a levy imposed on petroleum products or contributions from international institutions and friendly countries. As such, once the dedicated programme or projects are completed, the available balance in the Special Funds are transferred to the Consolidated Fund and reported as revenues in budget documents for Mauritius.
Heading 2000: Revenues under this heading refer to revenues reported as contributions to the National Pension Fund (NPF) in the Digest of Social Security Statistics. Employer contributions and employee contributions are calculated by taking respectively one third and two thirds of total NPF contributions since employer contributions rates are set at twice those of employees.
Contributions to the National Savings Fund (NSF) are not included in Revenue Statistics in Africa, since they do not meet the definition of social security contributions. In 2020, the "Contribution Sociale Généralisée » was introduced by the Finance (Miscellaneous Provisions) Act 2020, which replaced the National Pensions Fund (NPF) beginning in September 2020. The NPF contributions for 2020/21 therefore consist only of the amount received for July and August.
Heading 3000: Revenues under this heading include revenues collected by the Ministry of Social Services under the Training Levy.
Heading 1210: the solidarity levy on telecommunications companies, the corporate social responsibility tax and the special contribution from hotels are classified as “other taxes” by the Mauritius Revenue Authority.
Heading 5213: The Environment protection fee and advertising structure fee are classified as other taxes by the Mauritius Revenue Authority.
Heading 5220: Includes the registration duty on transfer of motor vehicles and the land conversion tax that are classified as taxes on property by the Mauritius Revenue Authority.
For the years 1989/90-2005/06, budgetary rents and royalties, interest and dividends are all reported under the heading “Other property income - Budgetary”. For the years 2006/07 onwards, budgetary rents and royalties, interest and dividends are reported under separate headings.
Grants revenue for the years from 2017/18 onwards reflects consolidated general government revenues rather than consolidated central government revenues.
Sales of goods and services corresponds to the category “122 Fees, charges and non-industrial sales” in the Digest of Public Sector Statisticsfor the years up to 2006/07. For subsequent years, this excludes a number of sub-categories, such as licence fees, and work permits which are classified under other revenue categories.
Revenues reported as “Transfers from special funds” in fact represent funds raised from various sources, including tax revenues, non-tax revenues, and inter-governmental transfers which are not properly classified as revenues. Special Funds are special purpose vehicles set up by way of legislation for a specific purpose, i.e. to finance a dedicated programme or projects. Funds are transferred to the Fund from the Consolidated Fund through an appropriate expenditure item in the budget. Such Funds also generate their own revenue in terms of, for example, a levy imposed on petroleum products or contributions from international institutions and friendly countries. As such, once the dedicated programme or projects are completed, the available balance in the Special Funds are transferred to the Consolidated Fund and reported as revenues in budget documents for Mauritius.