Home Taxes & Duties Double Taxation Agreements

Double Taxation Agreements

 

So far Mauritius has concluded 45 tax treaties and is party to a series of treaties under negotiation. The treaties currently in force are:

 

Australia (Partial) Barbados Belgium
Botswana Cabo Verde Congo
Croatia Cyprus Egypt

France

Germany (New) Guernsey

India

Italy

Jersey

Kuwait

Lesotho

Luxembourg

Madagascar Malaysia Malta
Monaco Mozambique Namibia
Nepal Oman Pakistan
People's Republic of Bangladesh People's Republic of China Rwanda

Senegal

Seychelles

Singapore
Sri Lanka South Africa (New) State of Qatar
Swaziland Sweden (New) Thailand
Tunisia Uganda

United Arab Emirates

United Kingdom

Zambia  Zimbabwe

 

  • 6 treaties await ratification : Gabon, Ghana, Kenya, Morocco, Nigeria and Russia

     

  • 4 treaties await signature : Cote D'Ivoire, Gibraltar, Malawi and The Gambia

     

  • 21 treaties being negotiated : Algeria, Burkina Faso, Canada, Comoros Islands, Czech Republic, Greece, Hong Kong, Lesotho (New), Montenegro, North Sudan, Portugal, Republic of Iran, Saudi Arabia, Senegal (New), Spain, St. Kitts & Nevis, Tanzania, Vietnam, Yemen, Zambia (New) and Mali

     

 

Highlights of Mauritius Tax Treaties

 

  Country Duration to constitute permanent establishment Maximum tax rates applicable in the State of Source
    Building Site etc Furnishing of services Dividends Interest(i) Royalties
1 Australia (Partial) - - - - -
2 Barbados 6 months (iv) 5% 5% 5%
3 Belgium > 6 months (iv) 5% & 10% 10% Exempt
4 Botswana > 6 months > 6 months (ii) 5% & 10% 12% 12.5%
5 Cabo Verde >183 days > 183 days 5% 10% 7.5%
6 China > 12 months > 12 months(iii) 5% 10% 10%
7 Congo > 12 months > 12 months 0% & 5% 5% Exempt
8 Croatia > 12 months (iv) Exempt Exempt Exempt
9 Cyprus > 12 months > 9 months (ii) Exempt Exempt Exempt
10 Egypt > 6 months > 6 months 5% & 10% 10% 12%
11 France > 6 months (iv) 5% & 15% same rate as under domestic law 15%
12 Germany (new) > 12 months (iv) 5% & 15% Exempt 10%
13 Guernsey > 12 months > 9 months Exempt Exempt Exempt
14 India > 9 months > 3 months 5% & 15% 7.5% 15%
15 Italy > 6 months (iv) 5% & 15% same rate as under domestic law 15%
16 Jersey > 12 months > 9 months Exempt Exempt Exempt
17 Kuwait > 9 months (iv) Exempt Exempt 10%
18 Lesotho > 6 months > 6 months (ii) 10% 10% 10%
19 Luxembourg > 6 months (iv) 5% & 10% Exempt Exempt
20 Madagascar > 6 months (iv) 5% & 10% 10% 5%
21 Malaysia > 6 months (iv) 5% & 15% 15% 15%
22 Malta > 12 months

> 12 months

Exempt Exempt Exempt
23 Monaco > 12 months

> 12 months

Exempt Exempt Exempt
24 Mozambique > 6 months > 6 months (ii) 8%, 10% & 15% 8% 5%
25 Namibia > 6 months > 6 months (ii) 5% & 10% 10% 5%
26 Nepal > 6 months > 6 months (ii) 5%, 10% & 15% 10% & 15% 15%
27 Oman > 6 months (iv) Exempt Exempt Exempt
28 Pakistan > 6 months (iv) 10% 10% 12.5%
29 Rwanda > 6 months > 6 months 10% 10% 10%
30 People's Republic of Bangladesh >12 months > 12 months 10% normal rate normal rate
31 Senegal > 9 months > 9 months (i) Exempt Exempt Exempt
32 Seychelles > 12 months > 6 months (ii) Exempt Exempt Exempt
33 Singapore > 9 months (iv) Exempt Exempt Exempt
34 South Africa > 12 months > 6 months (ii) 5% & 10% 10% 5%
35 Sri Lanka > 6 months > 6 months (ii) 10% & 15% 10% 10%
36 State of Qatar > 6 months > 6 months (ii) Exempt Exempt 5%
37 Swaziland > 6 months > 6 months(ii) 7.5% 5% 7.5%
38 Sweden (New) > 12 months (iv) 0% & 15% Exempt Exempt
39 Thailand > 6 months > 6 months (ii) 10% 10% & 15% 5% & 15%
40 Tunisia > 12 months (iv) Exempt 2.5% 2.5%
41 Uganda > 6 months > 4 months (ii) 10% 10% 10%
42 United Arab Emirates > 12 months > 12 months Exempt Exempt Exempt
43 United Kingdom > 6 months (iv) 10% & 15% Same rate as under domestic law 15%
44 Zimbabwe > 6 months (iv) 10% & 20 % 10% 15%
45 Zambia > 9 months (iv) 5% & 15% 10% 5%

 

  1. 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.
  2. within any 12-month period
  3. within any 24-month period
  4. no specific provision made in respect of furnishing of services.

 

Tax Information Exchange Agreements (TIEAs)

 

In Force:

 

Await signature:

 

Argentina, Greece, Isle of Man

 

Memorandum of Understanding (MOU)

 


MAURITIUS COMPETENT AUTHORITY AND AUTHORISED REPRESENTATIVES UNDER DOUBLE TAXATION AGREEMENT

(as of 8 April 2016)

 

COMPETENT AUTHORITY

 

Director-General

Mauritius Revenue Authority

Ehram Court

Cnr Sir Virgil Naz & Mgr Gonin Streets

Port Louis

 

AUTHORISED REPRESENTATIVES FOR EXCHANGE OF INFORMATION

 

Director-General, MRA : Mr. Sudhamo Lal

Director, Large Taxpayers Department, MRA : Mr. Michel Mario Hannelas

Section Head, Large Taxpayers Department, MRA : Mrs. Yamini Rangasamy

Section Head, Large Taxpayers Department, MRA : Mr. Dhanee Seetloo

 

PLEASE NOTE:

 

Correspondence for the Mauritius competent authority for all exchange of information matters should be addressed to:

 

Mr. Michel Mario Hannelas

Director

Large Taxpayers Department & International Taxation Unit

Mauritius Revenue Authority

Level 5

Ehram Court

Cnr. Sir Virgil Naz & Mgr Gonin Streets

Port Louis

MAURITIUS

 

Email :

mario.hannelas@mra.mu

yamini.rangasamy@mra.mu

dhanee.seetloo@mra.mu