double-taxation treaties

DOUBLE-TAXATION TREATIES


Mauritius has so far negotiated a total of 65 tax treaties, of which 38 are currently in force:


SEE HIGHLIGHT OF TAX TREATIES
double-taxation treaties

The treaties currently in force are :

America

Barbados

Canada ***

St. Kitts & Nevis ***

Europe

Belgium

Croatia

Cyprus

Czech Rep ***

France

Germany

Greece ***

Guernsey *

Italy *

Luxembourg

Malta

Monaco **

Montenegro ***

Portugal ***

Sweden

United Kingdom

Africa

Algeria ***

Botswana

Burkina Faso **

Cape Verde **

Congo *

Egypt *

Gabon *

Ghana **

Kenya

Lesotho ***

Madagascar

Malawi ***

Mozambique

Namibia

Nigeria *

Senegal

Seychelles

South Africa *

Swaziland

Tanzania ***

Tunisia

Uganda

Zambia

Zimbabwe

Middle East

Kuwait

Oman

Rep of Iran ***

Russia *

Saudi Arabia ***

State of Qatar

United Arab Emirates

Yemen ***

Asia

Democratic Socialist Republic of Sri Lanka

Hong Kong ***

India

Malaysia

Nepal

Pakistan

People’s Republic of Bangladesh

People’s Republic of China

Singapore

Thailand

Vietnam ***

Oceania

Australia

America

Barbados

Canada ***

St. Kitts & Nevis ***

Europe

Belgium

Croatia

Cyprus

Czech Rep ***

France

Germany

Greece ***

Guernsey *

Italy *

Luxembourg

Malta

Monaco **

Montenegro ***

Portugal ***

Sweden

United Kingdom

Africa

Algeria ***

Botswana

Burkina Faso **

Cape Verde **

Congo *

Egypt *

Gabon *

Ghana **

Kenya

Lesotho ***

Madagascar

Malawi ***

Mozambique

Namibia

Nigeria *

Senegal

Seychelles

South Africa *

Swaziland

Tanzania ***

Tunisia

Uganda

Zambia

Zimbabwe

Middle East

Kuwait

Oman

Rep of Iran ***

Russia *

Saudi Arabia ***

State of Qatar

United Arab Emirates

Yemen ***

Asia

Democratic Socialist Republic of Sri Lanka

Hong Kong ***

India

Malaysia

Nepal

Pakistan

People’s Republic of Bangladesh

People’s Republic of China

Singapore

Thailand

Vietnam ***

Oceania

Australia

* countries awaiting ratification

** countries awaiting signature

*** countries negotiating treaties

 

Highlight of 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* Royalties
Australia (Partial) - - - - -
Barbados 6 months (iv) 5% 5% 5%
Belgium > 6 months (iv) 5% & 10% 10% Exempt
Botswana > 6 months 6 months (ii) 5% & 10% 12% 12.5%
China > 12 months > 12 months 5% 10% 10%
Croatia > 12 months (iv) Exempt Exempt Exempt
Cyprus > 12 months 9 months (ii) Exempt Exempt Exempt
France > 6 months (iv) 5% & 15% same rate as under domestic law 15%
Germany > 12 months (iv) 5% & 15% Exempt 10%
India > 9 months (iv) 5% & 15% same rate as under domestic law 15%
Italy > 6 months (iv) 5% & 15% same rate as under domestic law 15%
Kuwait > 9 months (iv) Exempt Exempt 10%
Lesotho > 6 months 6 months (ii) 10% 10% 10%
Luxembourg > 6 months (iv) 5% & 10% Exempt Exempt
Madagascar > 6 months (iv) 5% & 10% 10% 5%
Malaysia > 6 months (iv) 5% & 15% 15% 15%
Monaco > 12 months > 12 months Exempt Exempt Exempt
Mozambique > 6 months 6 months (ii) 8%, 10% & 15% 8% 5%
Namibia > 6 months 6 months (ii) 5% & 10% 10% 5%
Nepal > 6 months 6 months (ii) 5% & 10% 10% & 15% 15%
Oman > 6 months (iv) Exempt Exempt Exempt
Pakistan > 6 months (iv) 10% 10% 12.5%
People's Republic of Bangladesh > 12 months > 12 months 10% Normal Rate Normal Rate
Senegal > 9 months 9 months (ii) Exempt Exempt Exempt
Seychelles > 12 months 6 months (ii) Exempt Exempt Exempt
Singapore > 9 months (iv) Exempt Exempt Exempt
South Africa > 9 months (iv) 5% & 15% Exempt Exempt
Sri Lanka > 6 months 6 months (ii) 10% & 15% 10% 10%
State of Qatar > 6 months 6 months (ii) Exempt Exempt 5%
Swaziland > 6 months 6 months (ii) 7.5% 5% 7.5%
Sweden > 6 months (iv) 0% & 15% Exempt Exempt
Thailand > 6 months 6 months (ii) 10% 10% & 15% 5% & 15%
Tunisia > 12 months (iv) Exempt 2.5% 2.5%
Uganda > 6 months > 4 months (ii) 10% 10% 10A%
United Arab Emirates > 12 months > 12 months Exempt Exempt Exempt
United Kingdom > 6 months (iv) 10% & 15% same rate as under domestic law 15%
Zimbabwe > 6 months (iv) 10% & 20% 10% 15%
Zambia > 9 months (iv) 5% & 15% 10% 5%

Source: Mauritius Revenue Authority

i. 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.
ii. within any 12-month period
iii. within any 24-month period
iv. no specific provision made in respect of furnishing of services.