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DOUBLE TAXATION AVOIDANCE TREATIES SUMMARY TABLE

   
No Year
Signed
Entry
into
Force +
Country Tax
Sparing
Clause
Royalties
(Max.
Rate)
Dividends Interests Permanent Establishment Capital Gains
(max rate) (max rate) Min Duration
Activity (months)
1 1978 30/11/90 Germany No 10% 5% & 15% Exempt 12 (d) (g)
2 1981 17/10/82 France No 15% 5% & 15% same rate as under domestic law 6 (d)
3 1981 26/10/87 United Kingdom Yes 15% 10% & 15% same rate as under domestic law 6 (d)
4 1983 11/06/85 India Yes 15% 5% & 15% same rate as under domestic law 9 (d)
5 1992 28/08/92 Zimbabwe Yes 15% 10% & 20 % 10% 6 (d) (g)
6 1992 21/12/92 Sweden (f) Yes Exempt 0% & 15% Exempt 12 (d) (h)
7 1993 17/08/93 Malaysia Yes 15% 5% & 15% 15% 6 (d)
8 1994 08/11/94 Swaziland Yes 7.5% 7.5% 5% 6 (d)
9 1990 28/04/95 Italy No 15% 5% & 15% same rate as under domestic law 6 (d)
10 1994 05/05/95 China Yes 10% 5% 10% 12 (d)(g)
11 1994 01/07/95 Pakistan Yes 12.5% 10% 10% 6 (d)
12 1994 04/12/95 Madagascar No 5% 5% & 10% 10% 6 (d)
13 1995 07/06/96 Singapore Yes Exempt Exempt Exempt 9 (d)
14 1995 13/03/96 Botswana Yes 12.5% 5% & 10% 12% 12 (d)(h)
15 1995 25/07/96 Namibia Yes 5% 5% & 10% 10% 6 (d)
16 1995 12/09/96 Luxembourg Yes Exempt 5% & 10% Exempt 6 (d)
17 1996 02/05/97 Sri Lanka Yes 10% 10% & 15% 10% 6 (d)(g)
18 1996 20/06/97 South Africa Yes 0.05 5% & 10% 0.1 9 (d)
19 2006 18/09/06 United Arab Emirates Req. Exempt Exempt Exempt 12 (d)
20 1997 10/06/98 Thailand Yes 5% & 15% 10% 10% & 15% 6 (d)
21 1998 20/07/98 Oman Yes Exempt Exempt Exempt 6 (d)
22 1997 01/08/98 Kuwait Yes 10% Exempt Exempt 9 (d)
23 1995 28/01/99 Belgium Yes Exempt 5% & 10% 10% 6 (d)
24 1997 08/04/99 Mozambique Yes 5% 8%, 10% & 15% 8% 6 (d)
25 1999 10/11/99 Nepal Yes 15% 5%, 10% & 15% 10% & 15% 6 (d)
26 2000 12/06/00 Cyprus Yes Exempt Exempt Exempt 12 (d)
27 2003 10/08/03 Croatia Req. Exempt Exempt Exempt 12 (d)
28 1997 01/07/98 Lesotho Req. 10% 10% 10% 6 (d)
29 2005 11/03/05 Seychelles Req. Exempt Exempt Exempt 12 (d)
30 2003 17/11/03 Senegal Req. Exempt Exempt Exempt 9 (d)
31 2003 01/07/04 Uganda Req. 10% 10% 10% 6 (d)
32 2004 28/09/04 Barbados Req. 5% 5% 5% 6 (d)
33 2008 29/07/08 State of Qatar Req. 5% Exempt Exempt 6 (d)
34     Tunisia Req. 2.5% Exempt 2.5% 12 (d)
35 2009 21/12/09 People's Republic of Bangladesh Req. Normal rate 10% normal rate 12 (d)
36 2011 18/01/2011 Australia - - - - - -
37 2012 14/03/2012 Zambia - 5% 5% & 15% 10% 9 -
38 2013 18/05/2013 Monaco - Exempt Exempt Exempt 12 -
39 2013 04/08/14 Republic of Rwanda - 10% 10% 10% - -
40 2011 - Republic of Congo - Exempt 0% & 5% 5% - -
41 2015 21/02/2015 Malta - Exempt Exempt Exempt - (d)
42 2013 15/03/2014 Egypt - 12% 5% & 10% 10% 6
43 2014 15/03/2014 Guernsey - Exempt Exempt Exempt 12
+ Approximate dates
Req. - Request

 

A summary of the features of the Double Taxation Avoidance Treaties

General Notes

  • Dividends, interests and royalties derived from Mauritius by Offshore entities are tax exempt. No capital gains.
  • Double taxation is eliminated by the credit method, i.e., the taxpayer's country of residence will grant a credit for taxes paid in the source country.
  • When a resident of Mauritius is recipient of dividends from a company which is resident of the treaty country, the resident is entitled to a tax credit which shall take into account the tax paid in the treaty country by the company paying the dividend in respect of the profits out of which the dividend is paid.
Recipient is the Beneficial Owner of the dividends/interests/royalties. Such income is taxed in the recipient's country of residence but may also be taxed in source country according to the laws of that state.

A resident of Mauritius receiving dividends/interests/royalties will be allowed to a tax credit corresponding to the amount of tax levied in the treaty country.

Permanent Establishment: Services and activities including building site or a construction, installation or assembly project.


Specific Notes

(d) Gains from the alienation of property (movable & immovable) forming part of the business property of a permanent establishment may be taxed in the country where the permanent establishment is situated. Gains from alienation of ships or aircraft are taxable in the state in which the alienator is resident.

(f) Treaty applicable only for Offshore Companies.

(g) Gains from the alienation of shares of a company may be taxed in the company's country of residence.

(h) Gains from alienation of any property (inc. shares) derived by an individual holding "dual" residence are subject to taxation at any time during the next ten years following the date on which the individual has ceased to be a resident of the first state of which he was a resident.
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