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Double Taxation Agreements
So far Mauritius has concluded 36 tax treaties and is party to a series of treaties under negotiation. The treaties currently in force are:
3 treaties awaits ratification: Russia, Congo, Zambia
5 treaties await signature with:
| Egypt | Kenya |
| Malawi | Nigeria |
| Ghana |
12 treaties are being negotiated with: Algeria,Burkina Faso, Canada, Czech Republic, Greece, Monacco, Portugal, Republic of Iran, Saudi Arabia , St Kitts & Nevis, Vietnam and Yemen.
Highlight of Tax Treaties
| Country | Minimum Duration to constitute permanent establishment |
Maximum Tax Rates applicable in the
State of Source |
|||
| Building Site etc | Furnishing of services | Dividends | Interest(i) | 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% |
| People's Republic of Bangladesh | >12 months | > 12 months | 10% | normal rate | normal rate |
| 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% |
(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.
* within any 12 months period
** within any 24 months period
Tax Information Exchange Agreements (TIEAs)
1 TIEA signed with Australia as per GN 21 of 2011.
6 TIEAs await signature: Denmark, Finland, Faroe Island, Greeland, Iceland and Norway
| 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 : mustupha.mosafeer@mra.mu |
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