Individual - Foreign tax relief and tax treatiesLast reviewed - 23 February 2023
Foreign tax relief
Unilateral foreign tax credit is allowed for foreign taxes paid, limited to Mauritius tax referable to the relevant foreign income subject to tax. Foreign tax credit available under a tax treaty will be allowed if it is more favourable.
See the Withholding taxes section in the Corporate tax summary for a list of countries with which Mauritius has a double tax treaty (DTT).