All posts
International Tax
Double Taxation Agreements Mauritius Uses (India, SA, China, UAE & More)
Mauritius has 45+ active DTAAs. Here is which treaties matter most, current withholding rates on dividends, interest and royalties, and how to claim treaty relief.
Anexa Biz Jul 25, 2025 13 min read
The DTAA network
Mauritius has 46 active Double Taxation Avoidance Agreements as of 2025, including India, South Africa, China, France, Germany, UAE, Singapore, the UK and most SADC members. New treaties with several African states are in ratification.
Sample treaty rates
| Country | Dividends | Interest | Royalties |
|---|---|---|---|
| India | 5–15% | 7.5% | 15% |
| South Africa | 5–10% | 10% | 5% |
| China | 5% | 10% | 10% |
| UAE | 0% | 0% | 0% |
| France | 5–15% | 0–15% | 15% |
How to claim treaty relief
- Obtain a Tax Residence Certificate (TRC) from the MRA — valid for one year.
- Provide the TRC and beneficial owner declaration to the payer.
- Comply with substance and beneficial ownership requirements in Mauritius.
Frequently asked questions
Q. Does the India-Mauritius treaty still work?
Yes, though the 2016 protocol phased in source-country taxation of capital gains on shares acquired after 1 April 2017. The treaty remains valuable for interest, dividends and legacy shareholdings.