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  DoubleTaxation Treaties  
 
So far, Mauritius has concluded 36 tax treaties and is party to a series of treaties under negotiation. The treaties currently in force are:
 
Barbados Belgium Botswana
Croatia Cyprus Democratic Socialist
Republic of Sri Lanka
France Germany India
Italy Kuwait Lesotho
Luxembourg Madagascar Malaysia
Mozambique Namibia Nepal
Oman Pakistan People's Republic of Bangladesh
People's Republic of China Rwanda Senegal
Seychelles Singapore South Africa
State of Qatar Swaziland Sweden
Thailand Tunisia Uganda
United Arab Emirates United Kingdom Zimbabwe
Source: Mauritius Revenue Authority
 
8 treaties await ratification with:
 
Bangladesh Malawi Egypt
Russia Zambia Kenya
Vietnam Nigeria  
 
10 treaties are being negotiated with: Canada, Czech Republic, Greece, Portugal and Republic of Iran, Burkina Faso, Algeria, Yemen, Ghana and Saudi Arabia.

Highlight of Tax Treaties
COUNTRY Minimum Duration to constitute permanent establishment Maximum Tax Rates applicable in the State of Source
Building Site etc
Furnishing of services
Dividends
Interest*
Royalties
Barbados > 6 months - 5% 5% 5%
Belgium > 6 months - 5% & 10% 10% Exempt
Botswana > 6 months 6 months 5% & 10% 12% 12.5%
China > 12 months 12 months 5% 10% 10%
Croatia > 12 months - Exempt Exempt Exempt
Cyprus > 12 months 9 months Exempt Exempt Exempt
France > 6 months - 5% & 15% same rate as under domestic law 15%
Germany > 6 months - 5% & 15% same rate as under domestic law 15%
India > 9 months - 5% & 15% same rate as under domestic law 15%
Italy > 6 months - 5% & 15% same rate as under domestic law 15%
Kuwait > 9 months - Exempt Exempt 10%
Lesotho > 6 months 6 months 10% 10% 10%
Luxembourg > 6 months - 5% & 10% Exempt Exempt
Madagascar > 6 months - 5% & 10% 10% 10%
Malaysia > 6 months - 5% & 15% 15% 15%
Mozambique > 6 months 6 months 8%, 10%
& 15%		 8% 5%
Namibia > 6 months 6 months 5% & 10% 10% 10%
Nepal > 6 months 6 months 5%,10% & 15% 10% & 15% 15%
Oman > 6 months - Exempt Exempt Exempt
Pakistan > 6 months - 10% 10% 12.5%
Rwanda > 12 months 12 months Exempt Exempt Exempt
Senegal > 9 months 9 months Exempt Exempt Exempt
Seychelles > 12 months 6 months Exempt Exempt Exempt
Singapore > 9 months - Exempt Exempt Exempt
South Africa > 9 months - 5% & 15% Exempt Exempt
Sri Lanka > 6 months 6 months 10% & 15% 10% 10%
State of Qatar > 6 months 6 months Exempt Exempt 5%
Swaziland > 6 months 6 months 7.5% 5% 7.5%
Sweden > 6 months - 5% & 15% 15% 15%
Thailand > 6 months 6 months 10% 10% & 15% 5% & 15%
Tunisia > 12 months - Exempt 2.5% 2.5%
Uganda > 6 months 4 months 10% 10% 10A%
United Arab Emirates > 12 months 12 months Exempt Exempt Exempt
United Kingdom > 6 months - 10% & 15% same rate as under domestic law 15%
Zimbabwe > 6 months - 10% & 20% 10% 15%
 
 
  Source: Mauritius Revenue Authority
* 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.		  
     
 
 
 
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