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:

 

 

 
 

Barbados Croatia Democratic Socialist Republic of Sri Lanka
Cyprus Germany India
France Italy Kuwait
Lesotho Luxembourg Madagascar
Malaysia Mozambique Namibia
Nepal Oman Pakistan
People's Republic of China Rwanda Senegal
Seychelles Singapore South Africa
Swaziland Sweden Thailand
Uganda United Kingdom Zimbabwe
Belgium Botswana United Arab Emirates
Tunisia State of Qatar  

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
  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.


   
Go Top