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Double Taxation Agreements

 

So far Mauritius has concluded 43 tax treaties and is party to a series of treaties under negotiation. The treaties currently in force are:

 

Australia (Partial) Barbados Belgium
Botswana Congo Croatia
Cyprus Egypt

France

Germany (New) Guernsey

India

Italy

Kuwait Lesotho

Luxembourg

Madagascar Malaysia
Malta Monaco Mozambique
Namibia Nepal Oman
Pakistan People's Republic of Bangladesh People's Republic of China
Rwanda Senegal

Seychelles

Singapore

Sri Lanka

South Africa (New)
State of Qatar Swaziland Sweden (New)
Thailand Tunisia Uganda
United Arab Emirates

United Kingdom

Zambia

Zimbabwe

   

 

  • 5 treaties await ratification : Gabon, Kenya, Morocco, Nigeria and Russia

 

  • 5 treaties await signature : Burkina Faso, Cape Verde, Cote D'Ivoire, Ghana and Jersey

 

  • 18 treaties being negotiated : Algeria, Canada, Czech Republic, Gibraltar, Greece, Hong Kong, Lesotho (New), Montenegro, North Sudan, Portugal, Republic of Iran, Malawi, Saudi Arabia, Spain, St. Kitts & Nevis, Tanzania, Vietnam and Yemen

 

Highlights 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 Australia (Partial) - - - - -
2 Barbados 6 months (iv) 5% 5% 5%
3 Belgium > 6 months (iv) 5% & 10% 10% Exempt
4 Botswana > 6 months > 6 months (ii) 5% & 10% 12% 12.5%
5 China > 12 months > 12 months(iii) 5% 10% 10%
6 Congo > 12 months > 12 months 0% & 5% 5% Exempt
7 Croatia > 12 months (iv) Exempt Exempt Exempt
8 Cyprus > 12 months > 9 months (ii) Exempt Exempt Exempt
9 Egypt > 6 months > 6 months 5% & 10% 10% 12%
10 France > 6 months (iv) 5% & 15% same rate as under domestic law 15%
11 Germany (new) > 12 months (iv) 5% & 15% Exempt 10%
12 Guernsey > 12 months > 9 months Exempt Exempt Exempt
13 India > 9 months (iv) 5% & 15% same rate as under domestic law 15%
14 Italy > 6 months (iv) 5% & 15% same rate as under domestic law 15%
15 Kuwait > 9 months (iv) Exempt Exempt 10%
16 Lesotho > 6 months > 6 months (ii) 10% 10% 10%
17 Luxembourg > 6 months (iv) 5% & 10% Exempt Exempt
18 Madagascar > 6 months (iv) 5% & 10% 10% 5%
19 Malaysia > 6 months (iv) 5% & 15% 15% 15%
20 Malta > 12 months

> 12 months

Exempt Exempt Exempt
21 Monaco > 12 months

> 12 months

Exempt Exempt Exempt
22 Mozambique > 6 months > 6 months (ii) 8%, 10% & 15% 8% 5%
23 Namibia > 6 months > 6 months (ii) 5% & 10% 10% 5%
24 Nepal > 6 months > 6 months (ii) 5%, 10% & 15% 10% & 15% 15%
25 Oman > 6 months (iv) Exempt Exempt Exempt
26 Pakistan > 6 months (iv) 10% 10% 12.5%
27 Rwanda > 6 months > 6 months 10% 10% 10%
28 People's Republic of Bangladesh >12 months > 12 months 10% normal rate normal rate
29 Senegal > 9 months > 9 months (i) Exempt Exempt Exempt
30 Seychelles > 12 months > 6 months (ii) Exempt Exempt Exempt
31 Singapore > 9 months (iv) Exempt Exempt Exempt
32 South Africa > 12 months > 6 months (ii) 5% & 10% 10% 5%
33 Sri Lanka > 6 months > 6 months (ii) 10% & 15% 10% 10%
34 State of Qatar > 6 months > 6 months (ii) Exempt Exempt 5%
35 Swaziland > 6 months > 6 months(ii) 7.5% 5% 7.5%
36 Sweden (New) > 12 months (iv) 0% & 15% Exempt Exempt
37 Thailand > 6 months > 6 months (ii) 10% 10% & 15% 5% & 15%
38 Tunisia > 12 months (iv) Exempt 2.5% 2.5%
39 Uganda > 6 months > 4 months (ii) 10% 10% 10%
40 United Arab Emirates > 12 months > 12 months Exempt Exempt Exempt
41 United Kingdom > 6 months (iv) 10% & 15% Same rate as under domestic law 15%
42 Zimbabwe > 6 months (iv) 10% & 20 % 10% 15%
43 Zambia > 9 months (iv) 5% & 15% 10% 5%

 

  1. 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.
  2. within any 12-month period
  3. within any 24-month period
  4. no specific provision made in respect of furnishing of services.

 

Tax Information Exchange Agreements (TIEAs)

 

In Force:

 

Signed:

 

Faroe Island, Greenland, Korea

 

Await signature:

 

Argentina, Greece, Isle of Man

 

Memorandum of Understanding (MOU)

 


MAURITIUS COMPETENT AUTHORITY AND AUTHORISED REPRESENTATIVES UNDER DOUBLE TAXATION AGREEMENT

(as of 8 April 2016)

 

COMPETENT AUTHORITY

 

Director-General

Mauritius Revenue Authority

Ehram Court

Cnr Sir Virgil Naz & Mgr Gonin Streets

Port Louis

 

AUTHORISED REPRESENTATIVES FOR EXCHANGE OF INFORMATION

 

Director-General, MRA : Mr. Sudhamo Lal

Director, Large Taxpayers Department, MRA : Mr. Michel Mario Hannelas

Section Head, Large Taxpayers Department, MRA : Mrs. Yamini Rangasamy

Section Head, Large Taxpayers Department, MRA : Mr. Dhanee Seetloo

 

PLEASE NOTE:

 

Correspondence for the Mauritius competent authority for all exchange of information matters should be addressed to:

 

Mr. Michel Mario Hannelas

Director

Large Taxpayers Department & International Taxation Unit

Mauritius Revenue Authority

Level 5

Ehram Court

Cnr. Sir Virgil Naz & Mgr Gonin Streets

Port Louis

MAURITIUS

 

Email :

mario.hannelas@mra.mu

yamini.rangasamy@mra.mu

dhanee.seetloo@mra.mu