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International treaty

Mauritius: tax treaties

Tax treaties and related documents between the UK and Mauritius.

Updates to this page

From:
HM Revenue & Customs
Published:
20 October 2011
Last updated:
15 November 2021
Show all updates

  1. Details about the 'Synthesised text of the Multilateral Instrument and the 1981 UK-Mauritius Double Taxation Convention and Protocol – in force' has been added.

  2. 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.

  3. 2018 Mauritius UK protocol to the 1981 Double Taxation Convention - not in force has been added to the page.

  4. First published.

Documents

2021 UK-Mauritius Synthesised text of the Multilateral Instrument and the 1981 Double Taxation Convention and Protocol — in force

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

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

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2011 UK-Mauritius Protocol to the 1981 Double Taxation Convention — in force

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2003 UK-Mauritius Protocol to the 1981 Double Taxation Convention — in force

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Details

2021 UK-Mauritius Synthesised text of the Multilateral Instrument and the 1981 Double Taxation Convention and Protocol — in force

The 1981 UK-Mauritius Double Taxation Convention and Protocol has been modified by the Multilateral Instrument (MLI).

The modifications made by the Multilateral Instrument are effective in respect of the 1981 UK-Mauritius Double Taxation Convention and Protocol for both countries, for other taxes from 1 August 2020.

They are effective in the UK from:

  • 1 January 2021 for taxes withheld at source
  • 1 April 2021 for Corporation Tax
  • 6 April 2021 for Income Tax and Capital Gains Tax

They are effective in Mauritius from 1 July 2020 for taxes withheld at source.

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

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

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

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

The convention is effective in the UK from:

  • 1 April 1982 for Corporation Tax
  • 6 April 1982 for Income Tax and Capital Gains Tax

It is effective in Mauritius from 1 July 1982 for Income Tax and Capital Gains Tax.

2011 UK-Mauritius Protocol to the 1981 Double Taxation Convention — in force

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

The convention is effective in the UK from:

  • 1 April 1982 for Corporation Tax
  • 6 April 1982 for Income Tax and Capital Gains Tax

It is effective in Mauritius from 1 July 1982 for Income Tax and Capital Gains Tax.

2003 UK-Mauritius Protocol to the 1981 Double Taxation Convention — in force

The protocol entered into force on 22 October 2003.

It is effective in the UK from:

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

It is effective in Mauritius from 1 July 2003.

The convention is effective in the UK from:

  • 1 April 1982 for Corporation Tax
  • 6 April 1982 for Income Tax and Capital Gains Tax

It is effective in Mauritius from 1 July 1982 for Income Tax and Capital Gains Tax.

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