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Double Taxation Agreements |
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| There are 32 tax treaties under negotiation from Mauritius. These treaties are: |
| Barbados |
Belgium |
Botswana |
| Cyprus |
Croatia |
Democratic Socialist Republic of Sri Lanka |
| France |
Germany |
India |
| Lesotho |
Italy |
Kuwait |
| Luxembourg |
Madagascar |
Malaysia |
| Nepal |
Oman |
Pakistan |
| People’s Republic of China |
Rwanda |
Senegal |
| Seychelles |
Singapore |
South Africa |
| Swaziland |
Sweden |
Thailand |
| Uganda |
United Kingdom |
Zimbabwe |
Highlight of Tax Treaties
| Country |
Project duration for Permanent establishment purposes |
Maximum tax Rates Application in the country of source |
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Dividends |
Interest |
Royalties |
| Barbados |
> 6 months |
5% |
5% |
5% |
| Belgiums |
> 6 months |
5% & 10% |
10% |
exempt |
| Botswana |
>12 months |
5% & 10% |
12% |
12.5% |
| China |
>12 months |
5% |
10% |
10% |
| Croatia |
>12 months |
exempt |
exempt |
exempt |
| Cyprus |
>12 months |
exempt |
exempt |
exempt |
| France |
> 6 months |
5% & 15% |
same rate as domestic law |
15% |
| Germany |
> 6 months |
5% & 15% |
do |
15% |
| India |
> 9 months |
5% & 15% |
do |
15% |
| Italy |
> 6 months |
5% & 15% |
same rate as domestic law |
15% |
| Kuwait |
> 9 months |
exempt |
5% |
10% |
| Lesotho |
> 6 months |
10% |
10% |
10% |
| Luxembourg |
> 6 months |
5% & 10% |
exempt |
exempt |
| Madagascar |
> 6 months |
5% & 10% |
10% |
5% |
| Malaysia |
> 6 months |
5% & 15% |
10% |
15% |
| Mozambique |
> 6 months |
8%, 10% & 15% |
8% |
5% |
| Namibia |
> 6 months |
5% & 10% |
10% |
5% |
| Nepal |
> 6 months |
5%, 10% & 15% |
10% & 15% |
15% |
| Oman |
> 6 months |
exempt |
exempt |
exempt |
| Pakistan |
> 6 months |
10% |
10% |
12.5% |
| Rwanda |
>12 months |
exempt |
exempt |
exempt |
| Senegal |
> 9 months |
exempt |
exempt |
exempt |
| Seychelles |
>12 months |
exempt |
exempt |
exempt |
| Singapore |
> 9 months |
exempt |
exempt |
exempt |
| South Africa |
> 9 months |
5% & 15% |
exempt |
exempt |
| Sri Lanka |
> 183 days |
10% & 15% |
10% |
10% |
| Swaziland |
> 6 months |
7.5% |
5% |
7.5% |
| Sweden |
> 6 months |
5% & 15% |
10% |
15% |
| Thailand |
> 6 months |
10% |
10% & 15% |
5% & 15% |
| Uganda |
> 6 months |
10% |
10% |
10% |
| UK |
> 6months |
10% & 15% |
same rate as domestic law |
15% |
| Zimbabwe |
> 6 months |
10% & 20% |
10% |
15% |
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