Tax Treaties

The rate of income tax is 15% and the same rate is applicable to the corporate sector. Mauritius has a network of tax treaties with various countries in Africa, Asia, Middle East and Europe.

The treaties currently in force are as follows:

1. Barbados19. Oman
2. Belgium20. Pakistan
3. Botswana21. Rwanda
4. China22. Senegal
5. Croatia23. Seychelles
6. Cyprus24. Singapore
7. France25. South Africa
8. Germany26. Sri Lanka
9. India27. State of Qatar
10. Italy28. Swaziland
11. Kuwait29. Sweden
12. Lesotho30. Thailand
13. Luxembourg31. Tunisia
14. Madagascar32. Uganda
15. Malaysia33. United Arab Emirates
16. Mozambique34. United Kingdom
17. Namibia35. Zimbabwe
18. Nepal