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Double Taxation Agreements
So far Mauritius has concluded 35 tax treaties and is party to a series of treaties under negotiation. The treaties currently in force are:
Most of the treaties in force have been in existence as from the period when Mauritius launched its global business sector in 1992.
6 treaties await ratification with:
| Bangladesh | Malawi |
| Russia | Zambia |
| Vietnam | Nigeria |
10 treaties are being negotiated with: Canada, Czech Republic, Egypt, Greece, Portugal and Republic of Iran, Burkina Faso, Algeria, Yemen, Ghana.
Highlight of Tax Treaties
| Country | Minimum Duration to constitute permanent establishement |
Maximum Tax Rates applicable in the
State of Source |
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| Building Site etc | Furnishing of services | Dividends | Interest* | Royalties | |
| Barbados | > 6 months | - |
5% | 5% | 5% |
| Belgium | > 6 months | - |
5% & 10% | 10% | Exempt |
| Botswana | > 6 months | 6 months | 5% & 10% | 12% | 12.5% |
| China | > 12 months | 12 months | 5% | 10% | 10% |
| Croatia | > 12 months | - |
Exempt | Exempt | Exempt |
| Cyprus | > 12 months | 9 months | Exempt | Exempt | Exempt |
| France | > 6 months | - |
5% & 15% | same rate as under domestic law | 15% |
| Germany | > 6 months | - |
5% & 15% | same rate as under domestic law | 15% |
| India | > 9 months | - |
5% & 15% | same rate as under domestic law | 15% |
| Italy | > 6 months | - |
5% & 15% | same rate as under domestic law | 15% |
| Kuwait | > 9 months | - |
Exempt | Exempt | 10% |
| Lesotho | > 6 months | 6 months | 10% | 10% | 10% |
| Luxembourg | > 6 months | - |
5% & 10% | Exempt | Exempt |
| Madagascar | > 6 months | - |
5% & 10% | 10% | 5% |
| Malaysia | > 6 months | - |
5% & 15% | 15% | 15% |
| Mozambique | > 6 months | 6 months | 8%, 10% & 15% | 8% | 5% |
| Namibia | > 6 months | 6 months | 5% & 10% | 10% | 5% |
| Nepal | > 6 months | 6 months | 5%, 10% & 15% | 10% & 15% | 15% |
| Oman | > 6 months | - |
Exempt | Exempt | Exempt |
| Pakistan | > 6 months | - |
10% | 10% | 12.5% |
| Rwanda | > 12 months | 12 months | Exempt | Exempt | Exempt |
| Senegal | > 9 months | 9 months | Exempt | Exempt | Exempt |
| Seychelles | > 12 months | 6 months | Exempt | Exempt | Exempt |
| Singapore | > 9 months | - |
Exempt | Exempt | Exempt |
| South Africa | > 9 months | - |
5% & 15% | Exempt | Exempt |
| Sri Lanka | > 6 months | 6 months | 10% & 15% | 10% | 10% |
| State of Qatar | > 6 months | 6 months | Exempt | Exempt | 5% |
| Swaziland | > 6 months | 6 months | 7.5% | 5% | 7.5% |
| Sweden | > 6 months | - |
5% & 15% | 15% | 15% |
| Thailand | > 6 months | 6 months | 10% | 10% & 15% | 5% & 15% |
| Tunisia | > 12 months | - |
Exempt | 2.5% | 2.5% |
| Uganda | > 6 months | 4 months | 10% | 10% | 10% |
| United Arab Emirates | > 12 months | 12 months | Exempt | Exempt | Exempt |
| United Kingdom | > 6 months | - |
10% & 15% | Same rate as under domestic law | 15% |
| Zimbabwe | > 6 months | - |
10% & 20 % | 10% | 15% |
* 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.
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