• DOUBLE TAXATION AGREEMENTS (DTA)
Mauritius has concluded more than 40 tax treaties that are in force and is party to a series of treaties under negotiation. The treaties currently in force are:
Country |
Dividends |
Interest |
Royalties |
Australia (Partial) |
- |
- |
- |
Barbados |
5% |
5% |
5% |
Belgium |
5% & 10% |
10% |
Exempt |
Botswana |
5% & 10% |
12% |
12.5% |
Cabo Verde |
5% |
10% |
7.5% |
China |
5% |
10% |
10% |
Congo |
0% & 5% |
5% |
Exempt |
Croatia |
Exempt |
Exempt |
Exempt |
Cyprus |
Exempt |
Exempt |
Exempt |
Egypt |
5% & 10% |
10% |
12% |
Estonia |
0% & 7% |
0% & 7% |
0% & 5% |
Eswatini (Previously known as "Swaziland") |
7.5% |
5% |
7.5% |
France |
5% & 15% |
Same rate as domestic law |
15% |
Germany (New) |
5% & 15% |
Exempt |
10% |
Ghana |
7% |
7% |
8% |
Guernsey |
Exempt |
Exempt |
Exempt |
Hong Kong |
0% & 5% |
5% |
5% |
India |
5% & 15% |
7.5% |
15% |
Italy |
5% & 15% |
Same rate as domestic law |
15% |
Jersey |
Exempt |
Exempt |
Exempt |
Kuwait |
Exempt |
Exempt |
10% |
Lesotho (New) |
10% |
10% |
10% |
Luxembourg |
5% & 10% |
Exempt |
Exempt |
Madagascar |
5% & 10% |
10% |
5% |
Malaysia |
5% & 15% |
15% |
15% |
Malta |
Exempt |
Exempt |
Exempt |
Monaco |
Exempt |
Exempt |
Exempt |
Mozambique |
8%, 10% & 15% |
8% |
5% |
Namibia |
5% & 10% |
10% |
5% |
Nepal |
5%, 10% & 15% |
10% & 15% |
15% |
Oman |
Exempt |
Exempt |
Exempt |
Pakistan |
10% |
10% |
12.5% |
People's Republic of Bangladesh |
10% |
Normal rate |
Normal rate |
Rwanda |
10% |
10% |
10% |
Seychelles |
Exempt |
Exempt |
Exempt |
Singapore |
Exempt |
Exempt |
Exempt |
South Africa |
5% & 10% |
10% |
5% |
Sri Lanka |
10% & 15% |
10% |
10% |
State of Qatar |
Exempt |
Exempt |
Exempt |
Sweden (New) |
0% & 15% |
Exempt |
Exempt |
Thailand |
10% |
10% & 15% |
5% & 15% |
Tunisia |
Exempt |
2.5% |
2.5% |
Uganda |
10% |
10% |
10% |
United Arab Emirates |
Exempt |
Exempt |
Exempt |
United Kingdom |
Exempt & 15% |
Same rate as under domestic law |
15% |
Zimbabwe |
10% & 20% |
10% |
15% |
Awaiting Ratification: Gabon, Comoros Islands, Hong Kong, Kenya, Morocco, Nigeria, Russia and The Republic of Angola
Awaiting Signature: Botswana (New), Gibraltar, Guyana, Malawi and The Gambia
Being negotiated: Algeria, Burkina Faso, Canada, Cote D'Ivoire, Czech Republic, Greece, Montenegro, Republic of Sudan, Portugal, Republic of Iran, Saudi Arabia, Senegal (New), Spain, St. Kitts & Nevis, Tanzania, Vietnam, Yemen, Zambia (New), Mali and Republic of Turkey
Protocols to existing treaties awaiting signature: Bangladesh, India, Mozambique and Uganda
Protocols to existing treaties being negotiated: Jersey and Oman
Treaties have been terminated Senegal and Zambia
• INVESTMENT PROMOTION & PROTECTION AGREEMENTS (IPPA)
Mauritius has signed Investment Promotion and Protection Agreements (IPPAs) with a number of countries. IPPA encourage and protect investments by virtue of measures to minimize any deprivation of investments. In the worst case scenario, any deprivation of investments will have to be justly compensated. This provides additional comfort to investors since this can significantly reduce investment risks in countries where there are risks of nationalisation or expropriation. Furthermore, the IPPAs provide free repatriation of investment capital and returns. In Force: Barbados, Belgium/Luxemburg Economic Union, Burundi, China, Côte d’Ivoire, Czech Republic, Egypt, Finland, France*, Germany, Indonesia, Kuwait, Madagascar, Mozambique, Pakistan, Portugal, Republic of Cabo Verde, Republic of Congo, Republic of Korea, Romania, Sénégal, Singapore, South Africa, Sweden, Switzerland, Tanzania, Turkey, United Arab Emirates, U.K and Northern Ireland, Zambia *A new IPPA has been negotiated with France and signed on 8 March 2010. However, the new IPPA has not yet been ratified. Awaiting Ratification: Benin, Cameroon, Comoros, Gabon, Ghana, Guinea Republic, Kenya, Mauritania, Nepal, Rwanda, Swaziland, Tchad, Zimbabwe, Sao Tome and Principe Awaiting Signature: Burkina Faso, Gambia, Lesotho, Malawi, Oman, Uganda Under negotiations/ renegotiations: Algeria, Bangladesh, Botswana, Canada, China, Czech Republic, Ethopia, Ghana, Italy, Malaysia, Morocco, Qatar, Romania, Rwanda, Tunisia, Yemen
