The Government of the Republic of Mauritius has signed, ratified, and is currently negotiating Double Taxation Avoidance Agreements (DTAAs) with a number of countries.
Mauritius has signed and ratified 43 tax treaties with leading, developed and emerging economies around the globe to mitigate the effects of double taxation and to offer a wide range of fiscal benefits and enabling efficient tax planning. These treaties cover taxes on dividends, royalties, capital gains and interest.
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Mauritius Concluded DTAAs |
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1) Australia |
16) Kuwait |
31) Seychelles |
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2) Barbados |
17) Lesotho |
32) Singapore |
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3) Belgium |
18) Luxembourg |
33) South Africa |
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4) Botswana |
19) Madagascar |
34) State of Qatar |
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5) Croatia |
20) Malaysia |
35) Swaziland |
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6) Congo |
21) Monaco |
36) Sweden |
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7) Cyprus |
22) Mozambique |
37) Thailand |
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8) Democratic Socialist Republic of Sri Lanka |
23) Namibia |
38) Tunisia |
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9) Egypt |
24) Nepal |
39) Uganda |
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10) France |
25) Oman |
40) United Arab Emirates |
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11) Germany |
26) Pakistan |
41) United Kingdom |
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12) Guernsey |
27) People’s Republic of Bangladesh |
42) Zambia |
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13) India |
28) People’s Republic of China |
43) Zimbabwe |
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14) Italy |
29) Rwanda |
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15) Kenya |
30) Senegal |
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- Treaties awaiting ratification: Gabon, Nigeria, Malta, Russia and South Africa (New).
- Treaties awaiting signature: Burkina Faso, Cape Verde, Ghana and Morocco.
Treaties being negotiated: Algeria, Canada, Czech Republic, Greece, Hong Kong, Lesotho (New), Montenegro, Portugal, Republic of Iran, Malawi, Saudi Arabia, St Kitts & Nevis, Tanzania, Vietnam and Yemen.