International treaty

Mauritius: tax treaties

Tax treaties and related documents between the UK and Mauritius.

Documents

2018 Mauritius-UK Protocol to the 1981 Double Taxation Convention – in force

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2011 Mauritius-UK Protocol - in force

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2003 Mauritius-UK Protocol - in force

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1981 Mauritius-UK Double Taxation Convention, as amended in 2018 - in force

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1981 Mauritius/UK Double Taxation Convention, as amended in 2011 - in force

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Details

2018 protocol

The Protocol entered into force on 13 July 2018 and is effective in both countries from 28 February 2018.

2011 protocol

The Protocol entered into force on 13 October 2011 and is effective in both countries from that date.

2003 protocol

The 2003 Protocol entered into force on 22 October 2003. It’s effective in Mauritius from 1 July 2003 and in the UK from:

  • 1 April 2003 for Corporation Tax
  • 6 April 2003 for Income Tax and Capital Gains Tax

1981 Double Taxation Convention

The convention is effective in Mauritius from 1 July 1982 for:

  • Income Tax
  • Capital Gains Tax

It’s effective in the UK from:

  • 1 April 1982 for Corporation Tax
  • 6 April 1982 for Income Tax and Capital Gains Tax.
Published 20 October 2011
Last updated 20 July 2018 + show all updates
  1. The 2018 Mauritius-UK Protocol to the 1981 Double Taxation Convention – in force and 1981 Mauritius-UK Double Taxation Convention, as amended in 2018 - in force have been added to the page.
  2. 2018 Mauritius UK protocol to the 1981 Double Taxation Convention - not in force has been added to the page.
  3. First published.