Double Taxation Treaties
Mauritius has concluded 40 tax treaties that are in force and is party to a series of treaties under negotiation.
Most of the treaties in force have been in existence as from the period when Mauritius launched its offshore sector in 1992.
The treaties currently in force are:
| Year | Country | Dividends (a) | Interest | Royalties (b) | |
| Signed | Ratified | ||||
| 2009 | 2010 | Bangladesh | 10 | NR | NR |
| 2004 | 2005 | Barbados | 5 | 5/0 | 5 |
| 1995 | 1999 | Belgium | 5/10 (c) | 10/0 (j) | 0 |
| 1995 | 1996 | Botswana | 5/10 (d) | 12 | 12.5 |
| 1994 | 1995 | China | 5 | 10 | 10 |
| 2002 | 2003 | Croatia | 0 | 0 | 0 |
| 2000 | 2001 | Cyprus | 0 | 0 | 0 |
| 2013 | 2014 | Egypt | 5/10 (d) | 10 | 12 |
| 1981 | 1982 | France** | 5/15(c) | (e) | 15 |
| 2013 | - | Gabon | 5 | 5 | 10 |
| 2011 | 2012 | Germahy | 5/15 (c) | 0 | 10 |
| 2013 | 2014 | Guernsey | NR | NR | NR |
| 1983 | 1985 | India | 5/15 (c) | (e) | 15 |
| 1990 | 1995 | Italy** | 5/15 (d) | (e) | 15 |
| 2012 | - | Kenya | 5/10 (c) | 10 | 10 |
| 1997 | 1998 | Kuwait | 0 | 5 | 10 |
| 1997 | 2004 | Lesotho | 10 | 10 | 10 |
| 1995 | 1996 | Luxembourg | 5/10 (c) | 0 | 0 |
| 1994 | 1995 | Madagascar | 5/10 | 10 | 5 |
| 1993 | 1993 | Malaysia | 5/15 (c) | 15 | 15 |
| 2015 | - | Malta | 0 | 0 | 0 |
| 2013 | 2013 | Monaco | 0 | 0 | 0 |
| 1997 | 1999 | Mozambique | 8/10/15 (d) | 8/0 (f) | 5 |
| 1995 | 1996 | Namibia | 5/10 (d) | 10/0 (f) | 5 |
| 1999 | 1999 | Nepal | 5/10/15 (c)/(g) | 10/15 (f) | 15 |
| 2012 | - | Nigeria | 7.5 | 7.5 | 7.5 |
| 1998 | 1998 | Oman | 0 | 0 | 0 |
| 1994 | 1995 | Pakistan | 10 | 10 | 12.5 |
| 2008 | 2008 | Qatar | 0 | 0 | 5 |
| 2010 | 2014 | Rep of Congo | 0/5 (d) | 5 | 0 |
| 2013 | 2014 | Rwanda | 10 | 10 | 10 |
| 2002 | 2004 | Senegal | 0 | 0 | 0 |
| 2005 | 2005 | Seychelles** | 0 | 0 | 0 |
| 1995 | 1996 | Singapore | 0 | 0 | 0 |
| 1996 | 1997 | South Africa* | 5/15 (c) | 0 | 0 |
| 1996 | 1997 | Sri Lanka | 10/15 (c) | 10/0 (f) | 10 |
| 1994 | 1994 | Swaziland | 7.5 | 5 | 7.5 |
| 2011 | 2012 | Sweden | 0/15 (c) | 0 | 0 |
| 1997 | 1998 | Thailand | 10 | 10/15 (i) | 5/15 |
| 2008 | 2010 | Tunisia | 0 | 2.5 | 2.5 |
| 2003 | 2004 | Uganda | 10 | 10/0 (h) | 10 |
| 2007 | 2007 | UAE | 0 | 0 | 0 |
| 1978 | 1987 | United Kingdom** | 10/15 (c) | (e) | 15 |
| 2011 | 2012 | Zambia | 5/15 (d) | 10 | 5 |
| 1993 | 1992 | Zimbabwe | 10/20 (d) | 10/0 (f) + | 15 |
1. NR: Normal Rate
(a) Dividends payable by a company resident in Mauritius are tax free in Mauritius.
(b) Royalties by a Category 1 Global Business company out of its foreign source income are tax free in Mauritius.
(c) Lower rate applies to companies holding at least 10% of capital.
(d) Lower rate applies to companies holding at least 25% of capital.
(e) Interest taxed in source country according to local law. 0% if paid to any bank carrying on a bona fide banking business, in the other state.
However, there is no withholding tax in Mauritius on interest paid by a Category 1 Global Business company.
(f) 0% if paid to any bank carrying on a bona fide banking business, in the other state.
(g) Lower rate applies to companies holding at least 15% of capital.
(h) If paid to any institution which is wholly owned by the Government.
(i) 10% if received by any financial institution, including an insurance company.
(j) 0% if interest on loans/commercial debt/deposits with a banking enterprise.
+ in respect of payments made to a bona fide bank and in the case of Zimbabwe, only if approved by the Zimbabwean Minister of Finance.
* The treaties with South Africa is currently being renegotiated and is awaiting ratification.
** Amendment/s through protocol.
| Awaiting Ratification | |
| Gabon | Kenya |
| Malta | Nigeria |
| Russia | South Africa (New) |
| Awaiting Signature | |
| Burkina Faso | Cape Verde |
| Ghana | Morocco |
| In progress | |
| Algeria | Canada |
| Czech Republic | Georgia |
| Greece | Hong Kong |
| Malawi | Montenegro |
| Portugal | Republic of iran |
| Saudi Arabia | St Kitts and Nevis |
| Tanzania | Vietnam |
| Yemen | |
