Home Taxes & Duties Double Taxation Agreements

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

 

  • 4 treaties await signature : Burkina Faso, Cape Verde, 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

 

Await signature:

 

Argentina, Greece, Isle of Man and Korea

 

Memorandum of Understanding (MOU)

 


For any further information, including exchange of information on tax matters, the competent authority is:

 

The Director General

Level 10, Ehram Court

Cnr Sir Virgil Naz & Mgr Gonin Streets

Port Louis

 

 

Tel : (230) 207 6000

Fax No: (230) 207 6053

Email : mario.hannelas@mra.mu