Tax Treaties

Double Tax Treaties

So far Mauritius has concluded 35 tax treaties and is party to a series of treaties under negotiation. The treaties currently in force are:

COUNTRY	MINIMUM DURATION TO CONSTITUTE PERMANENT ESTABLISHMENT		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% and 10%	10%	Exempt
Botswana	> 6 months	6 months	5% and 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	6 months	5% and 15%	Same rate as under domestic law	15%
India	> 9 months	6 months	5% and 15%	Same rate as under domestic law	15%
Italy	> 6 months	6 months	5% and 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% and 10%	Exempt	Exempt
Madagascar	> 6 months		5% and 10%	10%	5%
Malaysia	> 6 months		5% and 15%	15%	15%
Mozambique	> 6 months	6 months	8%, 10% and 15%	8%	5%
Namibia	> 6 months	6 months	5% and 10%	10%	5%
Nepal	> 6 months	6 months	5%,10% and 15%	10% and 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		Exempt	Exempt	Exempt
Singapore	> 9 months		5% and 15%	Exempt	Exempt
Sri Lanka	> 6 months	6 months	10% and 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% and 15%	15%	15%
Thailand	> 6 months	6 months	10%	10% and 15%	5% and 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% and 15%	Same rate as under domestic law	15%
Zimbabwe	> 6 months		10% and 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.

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.