Double Taxation Agreements
So far Mauritius has concluded 37 tax treaties and is party to a series of treaties under negotiation. The treaties currently in force are:
| Barbados | Belgium | Botswana |
| Croatia | Cyprus | Democratic Socialist Republic of Sri Lanka |
|
France |
Germany | India |
| Italy | Kuwait | Lesotho |
| Luxembourg | Madagascar | Malaysia |
| Mozambique | Namibia | Nepal |
| Oman | Pakistan | People's Republic of Bangladesh |
|
People's Republic of China |
Rwanda | Senegal |
| Seychelles | Singapore | South Africa |
| State of Qatar | Swaziland | Sweden |
| Thailand | Tunisia | Uganda |
| United Arab Emirates |
United Kingdom |
Zambia |
- 5 treaties await ratification : Congo,Egypt, Kenya, Nigeria, Russia
- 3 treaties await signature with : Ghana, Gabon, Monaco
- 14 treaties are being negotiated with : Algeria, Burkina Faso, Canada, Czech Republic, Greece, Hong Kong, Malawi, Portugal, Republic of Iran, Saudi Arabia ,St. Kitts & Nevis, Vietnam ,Yemen and Tanzania
Highlight of Mauritius Tax Treaties
| Country | Duration to constitute permanent establishment | Maximum tax rates applicable in the State of Source | ||||
| Building Site etc | Furnishing of services | Dividends | Interest(i) | Royalties | ||
| 1 | Barbados | 6 months | (iv) | 5% | 5% | 5% |
| 2 | Belgium | > 6 months | (iv) | 5% & 10% | 10% | Exempt |
| 3 | Botswana | > 6 months | > 6 months (ii) | 5% & 10% | 12% | 12.5% |
| 4 | China | > 12 months | > 12 months(iii) | 5% | 10% | 10% |
| 5 | Croatia | > 12 months | (iv) | Exempt | Exempt | Exempt |
| 6 | Cyprus | > 12 months | > 9 months (ii) | Exempt | Exempt | Exempt |
| 7 | France | > 6 months | (iv) | 5% & 15% | same rate as under domestic law | 15% |
| 8 | Germany (new) | > 12 months | (iv) | 5% & 15% | Exempt | 10% |
| 9 | India | > 9 months | (iv) | 5% & 15% | same rate as under domestic law | 15% |
| 10 | Italy | > 6 months | (iv) | 5% & 15% | same rate as under domestic law | 15% |
| 11 | Kuwait | > 9 months | (iv) | Exempt | Exempt | 10% |
| 12 | Lesotho | > 6 months | > 6 months (ii) | 10% | 10% | 10% |
| 13 | Luxembourg | > 6 months | (iv) | 5% & 10% | Exempt | Exempt |
| 14 | Madagascar | > 6 months | (iv) | 5% & 10% | 10% | 5% |
| 15 | Malaysia | > 6 months | (iv) | 5% & 15% | 15% | 15% |
| 16 | Mozambique | > 6 months | > 6 months (ii) | 8%, 10% & 15% | 8% | 5% |
| 17 | Namibia | > 6 months | > 6 months (ii) | 5% & 10% | 10% | 5% |
| 18 | Nepal | > 6 months | > 6 months (ii) | 5%, 10% & 15% | 10% & 15% | 15% |
| 19 | Oman | > 6 months | (iv) | Exempt | Exempt | Exempt |
| 20 | Pakistan | > 6 months | (iv) | 10% | 10% | 12.5% |
| 21 | People's Republic of Bangladesh | >12 months | > 12 months | 10% | normal rate | normal rate |
| 22 | Rwanda | > 12 months | > 12 months | Exempt | Exempt | Exempt |
| 23 | Senegal | > 9 months | > 9 months (i) | Exempt | Exempt | Exempt |
| 24 | Seychelles | > 12 months | > 6 months (ii) | Exempt | Exempt | Exempt |
| 25 | Singapore | > 9 months | (iv) | Exempt | Exempt | Exempt |
| 26 | South Africa | > 9 months | (iv) | 5% & 15% | Exempt | Exempt |
| 27 | Sri Lanka | > 6 months | > 6 months (ii) | 10% & 15% | 10% | 10% |
| 28 | State of Qatar | > 6 months | > 6 months (ii) | Exempt | Exempt | 5% |
| 29 | Swaziland | > 6 months | > 6 months(ii) | 7.5% | 5% | 7.5% |
| 30 | Sweden (New) | > 12 months | (iv) | 0% & 15% | Exempt | Exempt |
| 31 | Thailand | > 6 months | > 6 months (ii) | 10% | 10% & 15% | 5% & 15% |
| 32 | Tunisia | > 12 months | (iv) | Exempt | 2.5% | 2.5% |
| 33 | Uganda | > 6 months | > 4 months (ii) | 10% | 10% | 10% |
| 34 | United Arab Emirates | > 12 months | > 12 months | Exempt | Exempt | Exempt |
| 35 | United Kingdom | > 6 months | (iv) | 10% & 15% | Same rate as under domestic law | 15% |
| 36 | Zimbabwe | > 6 months | (iv) | 10% & 20 % | 10% | 15% |
| 37 | Zambia | > 9 months | (iv) | 5% & 15% | 10% | 5% |
- where interest is taxable at rate provided in the domestic law of the State of source or at reduced treaty rate, provision is usually made in the treaty to exempt interest receivable by a Contracting State itself, its local authorities, its Central Bank/all banks carrying on bona fide banking business and any other financial institutions as may be agreed upon by both Contracting States.
- within any 12-month period
- within any 24-month period
- no specific provision made in respect of furnishing of services.
Tax Information Exchange Agreements (TIEAs)
In Force:
- Australia
- Denmark
- Finland
- Norway
Signed:
Faroe Island, Greenland and Iceland
Await signature:
Greece, Guernsey, India and Isle of Man
For any further information, including exchange of information on tax matters, the competent authority is:
The Director General
c/o The Director
Large Taxpayers Department
level 5, Ehram Court
Cnr Sir Virgil Naz & Mgr Gonin Streets
Port Louis
Tel : (230) 207 6000, (230) 207 5904
Fax No: (230) 207 6053
Email : This e-mail address is being protected from spambots. You need JavaScript enabled to view it
