---
title: "Mauritius tax treaties: the 45 countries and their rates (2026)"
description: "Mauritius has 45 double taxation agreements in force, with maximum withholding rates on dividends, interest and royalties by country. Checked in September 2026."
url: "https://necker-finance.com/en/tax-treaties/"
lang: "en"
alternate: "https://necker-finance.com/fr/conventions-fiscales/ (fr)"
site: "Necker Finance Mauritius"
---

![Le Morne, in the south-west of Mauritius](https://necker-finance.com/media/mauritius-lemorne-1920.webp)

# The tax treaties of Mauritius

A treaty between two countries exists to stop the same income being taxed twice. Those in force, those on the way, and the countries without one.

## The 45 treaties in force

Checked in September 2026 against the Mauritius Revenue Authority. [See the MRA page](https://www.mra.mu/taxes-duties/international-taxation/double-taxation-agreements)

The rates in the table are maximum withholding tax rates, subject to the conditions of each treaty. The rate actually withheld may be lower.

[France–Mauritius: understand the treaty for your income and pension](https://necker-finance.com/en/guides/france-mauritius-tax-treaty/)

Go straight to France · Belgium · Luxembourg · Monaco · United Kingdom · Germany · Italy · United Arab Emirates · Singapore · South Africa

### Europe 14

| Country By region. The country name opens the treaty text on the MRA site. | Dividends The maximum tax the other country may withhold at source on dividends, as summarised by the MRA. Where two rates are shown, the lower one is reserved for certain cases, often a company holding a substantial stake in the company distributing the dividend. The exact conditions are in each treaty. | Interest The maximum tax withheld at source on interest. “Domestic rate”: the treaty sets no cap, the country’s normal rate applies. | Royalties The maximum tax withheld at source on royalties: copyright, patents, trademarks, licences. |
| --- | --- | --- | --- |
| [Belgium](https://www.mra.mu/download/Mtius_Belgium.pdf) | 5% or 10% | 10% | Exempt |
| [Croatia](https://www.mra.mu/download/Mtius_Croatia.pdf) | Exempt | Exempt | Exempt |
| [Cyprus](https://www.mra.mu/download/Mtius_Cyprus.pdf) | Exempt | Exempt | Exempt |
| [Estonia](https://www.mra.mu/download/DTAEstonia.pdf) | 0% or 7% | 0% or 7% | 0% or 5% |
| [France](https://www.mra.mu/download/Mtius_France.pdf) | 5% or 15% | domestic rate | 15% |
| [Germany](https://www.mra.mu/download/GNNo210of2012Germany.pdf) | 5% or 15% | Exempt | 10% |
| [Guernsey](https://www.mra.mu/download/GN33of2014DTAAguernsey.pdf) | Exempt | Exempt | Exempt |
| [Italy](https://www.mra.mu/download/Mtius_Italy_Mar.pdf) | 5% or 15% | domestic rate | 15% |
| [Jersey](https://www.mra.mu/download/DTAAJersey.pdf) | Exempt | Exempt | Exempt |
| [Luxembourg](https://www.mra.mu/download/Mtius_Luxembourg_Mar.pdf) | 5% or 10% | Exempt | Exempt |
| [Malta](https://www.mra.mu/download/malta.pdf) | Exempt | Exempt | Exempt |
| [Monaco](https://www.mra.mu/download/GN105of2013DTACMonaco.pdf) | Exempt | Exempt | Exempt |
| [Sweden](https://www.mra.mu/download/GNNo39of2012SWEDEN.pdf) | 0% or 15% | Exempt | Exempt |
| [United Kingdom](https://www.mra.mu/download/Mtius_U_Kingdom.pdf) | Exempt or 15% | domestic rate | 15% |

### Africa 16

| Country By region. The country name opens the treaty text on the MRA site. | Dividends The maximum tax the other country may withhold at source on dividends, as summarised by the MRA. Where two rates are shown, the lower one is reserved for certain cases, often a company holding a substantial stake in the company distributing the dividend. The exact conditions are in each treaty. | Interest The maximum tax withheld at source on interest. “Domestic rate”: the treaty sets no cap, the country’s normal rate applies. | Royalties The maximum tax withheld at source on royalties: copyright, patents, trademarks, licences. |
| --- | --- | --- | --- |
| [Botswana](https://www.mra.mu/download/Mtius_Botswana.pdf) | 5% or 10% | 12% | 12.5% |
| [Cabo Verde](https://www.mra.mu/download/DTAA(RepublicOfCaboVerde)GN198of2017.pdf) | 5% | 10% | 7.5% |
| [Republic of the Congo](https://www.mra.mu/download/Mtius_Congo.pdf) | 0% or 5% | 5% | Exempt |
| [Egypt](https://www.mra.mu/download/GN72of2013DTAAEgypt.pdf) | 5% or 10% | 10% | 12% |
| [Eswatini](https://www.mra.mu/download/Mtius_Swaziland.pdf) | 7.5% | 5% | 7.5% |
| [Ghana](https://www.mra.mu/download/DTAAGhana.pdf) | 7% | 7% | 8% |
| [Lesotho](https://www.mra.mu/download/GN114of2021.pdf) | 10% | 10% | 10% |
| [Madagascar](https://www.mra.mu/download/Mtius_Madagascar.pdf) | 5% or 10% | 10% | 5% |
| [Mozambique](https://www.mra.mu/download/Mtius_Mozambique.pdf) | 8%, 10% or 15% | 8% | 5% |
| [Namibia](https://www.mra.mu/download/Mtius_Namibia.pdf) | 5% or 10% | 10% | 5% |
| [Rwanda](https://www.mra.mu/download/GN156of2013DTAARwanda.pdf) | 10% | 10% | 10% |
| [Seychelles](https://www.mra.mu/download/Mtius_Seychelles.pdf) | Exempt | Exempt | Exempt |
| [South Africa](https://www.mra.mu/download/DTAArepofSthAfricaGN113of2015.pdf) | 5% or 10% | 10% | 5% |
| [Tunisia](https://www.mra.mu/download/DtaTUNISIA.pdf) | Exempt | 2.5% | 2.5% |
| Uganda | 10% | 10% | 10% |
| Zimbabwe | 10% or 20% | 10% | 15% |

### Asia and the Middle East 13

| Country By region. The country name opens the treaty text on the MRA site. | Dividends The maximum tax the other country may withhold at source on dividends, as summarised by the MRA. Where two rates are shown, the lower one is reserved for certain cases, often a company holding a substantial stake in the company distributing the dividend. The exact conditions are in each treaty. | Interest The maximum tax withheld at source on interest. “Domestic rate”: the treaty sets no cap, the country’s normal rate applies. | Royalties The maximum tax withheld at source on royalties: copyright, patents, trademarks, licences. |
| --- | --- | --- | --- |
| [Hong Kong](https://www.mra.mu/download/GNno316of2022HongKong.pdf) | 0% or 5% | 5% | 5% |
| [India](https://www.mra.mu/download/Mtius_India.pdf) | 5% or 15% | 7.5% | 15% |
| [Kuwait](https://www.mra.mu/download/Mtius_Kuwait.pdf) | Exempt | Exempt | 10% |
| [Malaysia](https://www.mra.mu/download/Mtius_Malaysia.pdf) | 5% or 15% | 15% | 15% |
| [Oman](https://www.mra.mu/download/Mtius_Oman.pdf) | Exempt | Exempt | Exempt |
| [Pakistan](https://www.mra.mu/download/Mtius_Pakistan.pdf) | 10% | 10% | 12.5% |
| [Bangladesh](https://www.mra.mu/download/DTABangladeshUpdated.pdf) | 10% | 10% | 10% |
| [China](https://www.mra.mu/download/Mtius_China1004.pdf) | 5% | 10% | 10% |
| [Singapore](https://www.mra.mu/download/Mtius_Singapore.pdf) | Exempt | Exempt | Exempt |
| [Sri Lanka](https://www.mra.mu/download/Mtius_Ceylan.pdf) | 10% or 15% | 10% | 10% |
| [Qatar](https://www.mra.mu/download/DTAAQatar250808.pdf) | Exempt | Exempt | 5% |
| [Thailand](https://www.mra.mu/download/Mtius_Thailand.pdf) | 10% | 10% or 15% | 5% or 15% |
| [United Arab Emirates](https://www.mra.mu/download/RegulationsUAE.pdf) | Exempt | Exempt | Exempt |

### Americas and Oceania 2

| Country By region. The country name opens the treaty text on the MRA site. | Dividends The maximum tax the other country may withhold at source on dividends, as summarised by the MRA. Where two rates are shown, the lower one is reserved for certain cases, often a company holding a substantial stake in the company distributing the dividend. The exact conditions are in each treaty. | Interest The maximum tax withheld at source on interest. “Domestic rate”: the treaty sets no cap, the country’s normal rate applies. | Royalties The maximum tax withheld at source on royalties: copyright, patents, trademarks, licences. |
| --- | --- | --- | --- |
|  |  | [Australia](https://www.mra.mu/download/Gn23of2011Australia.pdf) | Partial agreement: it covers only certain income of individuals, with no rates at source. |
| [Barbados](https://www.mra.mu/download/Mtius_barbados.pdf) | 5% | 5% | 5% |

## On the way

| Status According to the MRA. A treaty applies from the dates specified in its text, after it enters into force. “No treaty”: a few examples, not a complete list. | Countries |
| --- | --- |
| Signed, awaiting ratification 7 | Angola, Comoros, Gabon, Kenya, Morocco, Nigeria, Russia |
| Negotiated, awaiting signature 7 | Botswana (new treaty), Curaçao, Czech Republic, Gibraltar, Guyana, Malawi, The Gambia |
| Under negotiation 19 | Algeria, Burkina Faso, Canada, Côte d’Ivoire, Greece, Iran, Mali, Montenegro, Portugal, Saint Kitts and Nevis, Saudi Arabia, Senegal, Spain, Sudan, Tanzania, Turkey, Vietnam, Yemen, Zambia |
| Terminated 3 | Nepal, Senegal, Zambia |
| No treaty | Switzerland, United States, Netherlands, Austria, Ireland, Denmark, Norway, Finland, Poland, Israel, Japan, Brazil, Mexico, New Zealand, etc. |

Examples of countries without a tax treaty in force with Mauritius. Each country then applies its own rules, and double taxation is handled case by case.

The treaty with Nepal applies for the last time to the year ended 30 June 2026.

## What is a tax treaty for?

1. **It provides rules for cases of dual tax residence.** These rules determine your residence for the purposes of the treaty.
2. **It caps tax at source.** The rates in the table are maximum withholding tax rates, subject to the conditions of each treaty. The rate actually withheld may be lower.
3. **It sorts out each type of income.** Rent, pensions, salaries: the treaty says which country taxes what.

[The common cases are in the frequently asked questions](https://necker-finance.com/en/why-mauritius/#faq-title)

This information is general and is not personalised tax advice. Treaties and their conditions may change.

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