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Double Taxation Agreements
So far Mauritius has concluded 33 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.
8 treaties await ratification with:
| Bangladesh | Malawi | Nigeria |
| Russia | Zambia | State of Qatar |
| Vietnam |
6 treaties are being negotiated with: Canada, Czech Republic, Egypt, Greece, Portugal and Republic of Iran.
Highlight of Tax Treaties
| Country | Project duration for Permanent Establishment purposes | Maximum Tax Rates applicable in the country of source | ||
| Dividends | Interest | Royalties | ||
| Babados | > 6 months | 5% | 5% | 5% |
| Belgium | > 6 months | 5% & 10% | 10% | exempt |
| Botswana | > 12 months | 5% & 10% | 12% | 12.5% |
| China | > 12 months | 5% | 10% | 10% |
| Croatia | > 12 months | exempt | exempt | exempt |
| Cyprus | > 12 months | exempt | exempt | exempt |
| France | > 6 months | 5% & 15% | same rate as under domestic law | 15% |
| Germany | > 6 months | 5% & 15% | do | 15% |
| India | > 9 months | 5% & 15% | do | 15% |
| Italy | > 6 months | 5% & 15% | same rate as under domestic law | 15% |
| Kuwait | > 9 months | exempt | 5% | 10% |
| Lesotho | > 6 months | 10% | 10% | 10% |
| Luxembourg | > 6 months | 5% & 10% | exempt | exempt |
| Madagascar | > 6 months | 5% & 10% | 10% | 5% |
| Malaysia | > 6 months | 5% & 15% | 10% | 15% |
| Mozambique | > 6 months | 8%, 10% & 15% | 8% | 5% |
| Namibia | > 6 months | 5% & 10% | 10% | 5% |
| Nepal | > 6 months | 5%, 10% & 15% | 10% & 15% | 15% |
| Oman | > 6 months | exempt | exempt | exempt |
| Pakistan | > 6 months | 10% | 10% | 12.5% |
| Rwanda | > 12 months | exempt | exempt | exempt |
| Senegal | > 9 months | exempt | exempt | exempt |
| Seychelles | > 12 months | exempt | exempt | exempt |
| Singapore | > 9 months | exempt | exempt | exempt |
| South Africa | > 9 months | 5% & 10% | exempt | exempt |
| Sri Lanka | > 183 days | 5% & 10% | exempt | exempt |
| Swaziland | > 6 months | 7.5% | 5% | 7.5% |
| Sweden | > 6 months | 5% & 15% | 10% | 15% |
| Thailand | > 6 months | 10% | 10% & 15% | 5% & 15% |
| Uganda | > 6 months | 10% | 10% | 10% |
| United Arab Emirates | > 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% |
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