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Highlights of Double Taxation
Avoidance Agreements
In Mauritius

PREFACE

This Guide takes into account the Double Taxation Avoidance Agreements signed, ratified, and those
currently being negotiated by the Republic of Mauritius. This Guide is divided into two parts:
A.
B.

List of Double Taxation Avoidance Agreements
Double Taxation Agreements – Summary Table

It is recognised that this Guide will not completely answer the detailed questions that clients and their
advisers may have. It is intended to provide a sketch of Mauritius tax, legal and regulatory environment that
investors may take advantage. The Guide is, therefore, designed as a starting-point for a more detailed and
comprehensive discussion of the issues.
Whilst we have made every effort to ensure the accuracy of the statements made herein, we accept no
liability for any errors. In all cases expert legal and tax advice from a qualified practitioner and/or tax expert
of Mauritius law should be obtained.
Appleby
Mauritius
June 2012

 PART A

LIST OF DOUDLE TAXATION AVOIDANCE AGREEMENTS

Mauritius has concluded 36 tax treaties and is party to a series of treaties under negotiation.
Those currently in force are:
Barbados
Croatia

Belgium
Cyprus

France
Italy
Luxembourg
Mozambique
Oman

Germany
Kuwait
Madagascar
Namibia
Pakistan

People’s Republic of China
Seychelles
State of Qatar
Thailand
United Arab Emirates

Rwanda
Singapore
Swaziland
Tunisia
United Kingdom

Botswana
Democratic Socialist
Republic of Sri Lanka
India
Lesotho
Malaysia
Nepal
People’s Republic of
Bangladesh
Senegal
South Africa
Sweden
Uganda
Zimbabwe

Treaties awaiting ratification: Kenya, Russia, Congo, Zambia
Treaties awaiting signature with: Egypt, Malawi, Nigeria, Ghana, Gabon, Monaco
Treaties currently being negotiated with: Algeria, Burkina Faso, Canada, Czech Republic, Greece, Portugal,
Republic of Iran, Saudi Arabia, St. Kitts & Nevis, Vietnam, Yemen and Tanzania

 PART B

DOUBLE TAXATION AVOIDANCE AGREEMENTS - SUMMARY TABLE

Year

Dividends
Country

Substantial
Interest
Portfolio
5%
5%

1

Signed
28.09.04

Ratified
28.01.05

Barbados

2

04.07.95

28.01.99

Belgium

5%(b)

3

26.09.95

13.03.96

Botswana

4

01.08.94

05.05.95

5

06.09.02

6

Interest
Royalties

Permanent
Establishment

Capital
Gains

Banks
5%

Others
5%

5%

6

(d)

10%

Exempt

10%

Nil

6

(d)

5%(a)

10%

12%

12%

12.5%

6

(d)

China

5% #

5%#

10%

10%

10%

12

(d)

10.08.03

Croatia

0% (e)

0% (e)

0% (e)

0% (e)

0% (e)

12

0%

21.01.00

12.06.00

Cyprus

0% (e)

0% (e)

0% (e)

0% (e)

0% (e)

12

(d)

7

11.12.80

17.09.82

France

5%(b)

15%

Exempt

(c)

15%

6

(d)

8

15.03.78

01.01.81

Germany

5%(a)

15%

Exempt

(c)

15%

6

(d)

9

24.08.82

11.06.85

India

5%(b)#

15%#

Exempt

(c)

15%

9

(d)

10

09.03.90

28.04.95

Italy

5%(a)

15%

(c)

(c)

15%

6

(d)

11

24.03.97

01.09.98

Kuwait

0%(e)

0%(e)

0%(e)

0%(e)

10%

9

(d)

12

29.08.97

09.09.04

Lesotho

10%

10%

10%

10%

10%

6

(d)

13

15.02.95

12.09.96

Luxembourg

5%(b)

10%

Exempt

Exempt

Exempt

6

(d)

14

30.08.94

04.12.95

Madagascar

5%(a)

10%

10%

10%

5%

6

(d)

15

23.08.92

19.08.93

Malaysia

5%(b)

15%

15%

15%

15%

6

(d)

16

14.02.97

08.05.99

Mozambique

8%(a)

10%

Exempt

8%

5%

6

(d)

17

04.03.95

25.07.96

Namibia

5%(a)

10%

Exempt

10%

5%

6

(d)

18

03.08.99

10.11.99

Nepal

5%(h) 10%(b)

15%

10%(i)

15%

15%

183 days

(d)

19

30.03.98

20.07.98

Oman

0%(e)

0%(e)

0%(e)

0%(e)

0%(e)

6

(d)

 20

03.09.94

19.05.95

Pakistan

10%

10%

10%

6

(d)*

21

21.12.09

15.09.10

People’s
Republic of
Bangladesh

10%

10%

12

(d)

22

30.07.01

14.04.03

Rwanda

0%

0%

0%

0%

0%

12

(d)

23

17.04.02

15.09.04

Senegal

0% (e)

0% (e)

0% (e)

0% (e)

0% (e)

9

(d)

24

11.03.05

21.06.05

Seychelles

0% (e)

0% (e)

0% (e)

0% (e)

0% (e)

12

(d)

25

19.08.95

07.06.96

Singapore

0% (e)

0% (e)

0% (e)

0% (e)

0% (e)

9

(d)

26

16.07.96

20.06.97

South Africa

5% (b) #

15% #

Exempt

Nil

Nil

9

(d)

27

12.03.96

02.05.97

Sri Lanka

10% (b)

15%

Exempt (g)

10%

10%

6

(d)

28

28.07.08

06.09.08

State of Qatar

Exempt

Exempt

Exempt

Exempt

5%

6

(d)

29

29.06.94

08.11.94

Swaziland

7.5%

7.5%

5%

5%

7.5%

6

(d)

30

23.04.92

21.12.92

Sweden

5% (b)

15%

Exempt

15%

15%

6

(d)

31

01.10.97

10.06.98

Thailand

10%

10%

10%

15%

5%-15%

6

(d)

32

12.02.08

28.10.08

Tunisia

0%(j)

0%(j)

2.5%(i)

3%

3%

12

(d)

33

19.09.03

21.07.04

10%

10%

10%

10%

10%

6

(d)

34

11.02.81

26.10.87

Uganda
U.K. (and
Northern
Ireland)

15%

15%

Exempt

©

15%

6

(d)

35

18.09.06

31.07.07

United Arab
Emirates

0% (e)

0% (e)

0% (e)

0% (e)

0% (e)

12

(d)

36

06.03.92

05.11.92

Zimbabwe

10% (a)

20%

Exempt

10%

15%

6

(d)

(a) Shareholding not less than 25%.
(b) Shareholding not less than 10%.
(c) Interest taxed in source country according to taxation laws of that country.

10%

12.5%

 (d) Generally taxable in the alienator’s country of residence, except for the alienation of immovable property and immovable property forming
part of the business property of a Permanent Establishment. Gains from alienation of ships or aircraft taxable in the state in which the place of
effective management of the enterprise is situated.
(e) Dividends / Interests / Royalties are taxable only in the recipient’s country of residence.
(f) Shareholding not less than 20%.
(g) If the loan is from state-owned bank or institution.
(h) Shareholding not less than 15%.
(i) Exempt if Government owned/controlled financial institution, otherwise limited to the rate in the table.
(j) Taxable in none of the contracting states.
# These are maximum rates of withholding tax on dividends applicable according to the DTA. Presently there is no withholding tax on
dividends according to the laws of that state.
* Arising on the sale of shares and other securities in Pakistan. Listed shares on the Stock Exchange are exempt up to the year ending 30 June
2008.

 For more specific advice on Double Taxation Avoidance Agreements in Mauritius, we invite you to contact
one of the following:
Malcolm Moller
Managing Partner, Mauritius
+230 203 4301
mmoller@applebyglobal.com
Gilbert Noel
Partner, Mauritius
+230 203 4302
gnoel@applebyglobal.com
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