Mauritius

Corporate - Withholding taxes

Last reviewed - 14 January 2020

There is no WHT in Mauritius for payments made by GBC companies to non-residents not carrying out any business in Mauritius. There is no WHT on dividends received from resident companies and on payments made by a company having an annual turnover of less than MUR 6 million. The table below shows the rates of WHT applicable for the following payments:

Payment WHT (%)
Interest payable by any persons (other than banks or non-bank deposit-taking institutions operating under the Banking Act) to individuals and non-resident companies 15
Royalties payable to:  
Residents 10
Non-residents 15
Rent payable to:
Residents 5
Non-residents 10
Payments to contractors and sub-contractors 0.75
Payments to providers of services (accountant/accounting firm, architect, attorney/solicitor, barrister, dentist, doctor, engineer, land surveyor, legal consultant, project manager in the construction industry, quantity surveyor, property valuer, and tax adviser or representative) 3
Payments made by ministry, government department, local authority, statutory body, or the Rodrigues Regional Assembly on contracts, other than payments to contractors and sub-contractors and payments to providers of services as specified above:  
For the procurement of goods and services under a single contract, where the payment exceeds MUR 300,000 1
For the procurement of goods under a contract, where the payment exceeds MUR 100,000 1
For the procurement of services under a contract, where the payment exceeds MUR 30,000 3
Payments made to the owner of an immovable property or one’s agent 5
Payments made to a non-resident for any services rendered in Mauritius 10
Payment of management fees to an individual by any person, other than an individual, to a:
Resident 5
Non-resident 10
Payment made by a person in connection with activities performed in Mauritius by a non-resident entertainer or sportsperson 10
Commission 3

Reduced WHT rates with treaty countries are provided below.

Recipient WHT (%)
Dividends Interest Royalties
Non-treaty 0 15 15
Treaty: (1)    
Bangladesh, People's Republic of 10 (2) (2)
Barbados 5 5 5
Belgium 5/10 10 0
Botswana 5/10 12 12.5
Cabo Verde 5 10 7.5
China 5 10 10
Congo, Republic of 0/5 5 0
Croatia 0 0 0
Cyprus 0 0 0
Egypt 5/10 10 12
France 5/15 (2) 15
Germany 5/15 0 10
Guernsey 0 0 0
India 5/15 7.5 15
Italy 5/15 (2) 15
Kuwait 0 0 10
Lesotho 10 10 10
Luxembourg 5/10 0 0
Madagascar 5/10 10 5
Malaysia 5/15 15 15
Malta 0 0 0
Monaco 0 0 0
Mozambique 8/10/15 8 5
Namibia 5/10 10 5
Nepal 5/10/15 10/15 (3) 15
Oman 0 0 0
Pakistan 10 10 12.5
Qatar 0 0 5
Rwanda 10 10 10
Senegal 0 0 0
Seychelles 0 0 0
Singapore 0 0 0
South Africa 5/15 10 5
Sri Lanka 10/15 10 10
Swaziland 7.5 5 7.5
Sweden 0/15 0 0
Thailand 10 10/15 (4) 5/15 (5)
Tunisia 0 2.5 2.5
Uganda 10 10 10
United Arab Emirates 0 0 0
United Kingdom 10/15 (2) 15
Zambia 5/15 10 5
Zimbabwe 10/20 10 15

Notes

  1. The domestic rate of WHT on dividends is 0%. For completeness, the treaty rates that would apply if the domestic rate was higher are provided.
  2. Same rate as under domestic law.
  3. 10% of the gross amount of the interest if the beneficial owner is a financial institution, an insurance company, or an investment company receiving income from financial investments; 15% in all other cases.
  4. 10% of the gross amount of the interest if it is received by any financial institution (including an insurance company); 15% in all other cases.
  5. 5% of the gross amount of the royalties received as consideration for the use of, or the right to use, any copyright of literary, artistic, or scientific work, excluding cinematograph films, tapes, or discs for radio or television broadcasting. 15% is applicable on the gross amount of the royalties in any other case.