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Mauritius
Corporate - Withholding taxes
Last reviewed - 16 December 2024There is no WHT in Mauritius for payments made by GBLs to non-residents not carrying out any business in Mauritius out of their foreign-source income. 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 | 7.5 |
| 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) | 5 |
| 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 |
| Payments to consultants | 3 |
| Payments made to a provider of security services, cleaning services, or pest management services and other ancillary services | 3 |
| Payment made by insurance companies to motor surveyors | 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
- 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.
- Same rate as under domestic law.
- 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.
- 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% 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.
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