Mauritius belasting verdragen

Double Taxation Agreements

So far Mauritius has concluded 46 tax treaties and is party to a series of treaties under negotiation. The treaties currently in force are:

Australia (Partial)	Barbados DTAAmendment/s through Protocol	Belgium
Botswana	Cabo Verde	Congo
Croatia	Cyprus CyprusAmendment/s through Protocol	Egypt
France DTAAmendment/s through Protocol	Germany (New)	Ghana
Guernsey	India DTAAmendment/s through Protocol	Italy DTAAmendment/s through Protocol
Jersey	Kuwait	Lesotho
Luxembourg DTAAmendment/s through Protocol	Madagascar	Malaysia
Malta	Monaco	Mozambique
Namibia	Nepal	Oman
Pakistan	People’s Republic of Bangladesh	People’s Republic of China DTAAmendment/s through Protocol
Rwanda	Senegal	Seychelles DTAAmendment/s through Protocol
Singapore	Sri Lanka	South Africa (New)
State of Qatar	Swaziland	Sweden (New)
Thailand	Tunisia	Uganda
United Arab Emirates	United Kingdom DTAAmendment/s through Protocol (2011)Amendment/s through Protocol (2018)	Zambia
Zimbabwe

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	Ghana	> 6 months	> 6 months (ii)	7%	7%	8%
14	Guernsey	> 12 months	> 9 months	Exempt	Exempt	Exempt
15	India	> 9 months	> 3 months	5% & 15%	7.5%	15%
16	Italy	> 6 months	(iv)	5% & 15%	same rate as under domestic law	15%
17	Jersey	> 12 months	> 9 months	Exempt	Exempt	Exempt
18	Kuwait	> 9 months	(iv)	Exempt	Exempt	10%
19	Lesotho	> 6 months	> 6 months (ii)	10%	10%	10%
20	Luxembourg	> 6 months	(iv)	5% & 10%	Exempt	Exempt
21	Madagascar	> 6 months	(iv)	5% & 10%	10%	5%
22	Malaysia	> 6 months	(iv)	5% & 15%	15%	15%
23	Malta	> 12 months	> 12 months	Exempt	Exempt	Exempt
24	Monaco	> 12 months	> 12 months	Exempt	Exempt	Exempt
25	Mozambique	> 6 months	> 6 months (ii)	8%, 10% & 15%	8%	5%
26	Namibia	> 6 months	> 6 months (ii)	5% & 10%	10%	5%
27	Nepal	> 6 months	> 6 months (ii)	5%, 10% & 15%	10% & 15%	15%
28	Oman	> 6 months	(iv)	Exempt	Exempt	Exempt
29	Pakistan	> 6 months	(iv)	10%	10%	12.5%
30	Rwanda	> 6 months	> 6 months	10%	10%	10%
31	People’s Republic of Bangladesh	>12 months	> 12 months	10%	normal rate	normal rate
32	Senegal	> 9 months	> 9 months (i)	Exempt	Exempt	Exempt
33	Seychelles	> 12 months	> 6 months (ii)	Exempt	Exempt	Exempt
34	Singapore	> 9 months	(iv)	Exempt	Exempt	Exempt
35	South Africa	> 12 months	> 6 months (ii)	5% & 10%	10%	5%
36	Sri Lanka	> 6 months	> 6 months (ii)	10% & 15%	10%	10%
37	State of Qatar	> 6 months	> 6 months (ii)	Exempt	Exempt	5%
38	Swaziland	> 6 months	> 6 months(ii)	7.5%	5%	7.5%
39	Sweden (New)	> 12 months	(iv)	0% & 15%	Exempt	Exempt
40	Thailand	> 6 months	> 6 months (ii)	10%	10% & 15%	5% & 15%
41	Tunisia	> 12 months	(iv)	Exempt	2.5%	2.5%
42	Uganda	> 6 months	> 4 months (ii)	10%	10%	10%
43	United Arab Emirates	> 12 months	> 12 months	Exempt	Exempt	Exempt
44	United Kingdom	> 6 months	(iv)	10% & 15%	Same rate as under domestic law	15%
45	Zimbabwe	> 6 months	(iv)	10% & 20 %	10%	15%
46	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: Australia Austria Denmark Faroe Island Finland Greenland Korea Norway States of Guernsey Iceland US

Await signature:

Argentina, Greece, Isle of Man

Memorandum of Understanding (MOU)

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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