How many tax treaties does Mauritius have?

Mauritius has 46 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Mauritius's most important treaty partners?

Mauritius's major treaty partners include India, South Africa, United Kingdom, China, France, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Mauritius's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Mauritius may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Mauritius Tax Treaties

Mauritius has approximately 46 double taxation agreements, with a particularly important treaty with India that has historically made Mauritius a preferred route for investments into India. The extensive treaty network, combined with no capital gains tax and favorable holding company provisions, positions Mauritius as a key international financial center.

Flat (with surcharge for high earners)Africa

Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

IndiaSouth AfricaUnited KingdomChinaFranceGermanySingaporeLuxembourgSeychellesMadagascar

About Mauritius's Treaty Network

Mauritius maintains a network of 46 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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Mauritius Tax Treaties

Major Treaty Partners

About Mauritius's Treaty Network

Mauritius Tax Treaties FAQ