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HMRC internal manual

Double Taxation Relief Manual

Mauritius: Dividends


Mauritian tax on dividends is limited to 10 per cent where the recipient is a company controlling, directly or indirectly, 10 per cent or more of the voting power in the company paying the dividends and to 15 per cent for other recipients.

Where a dividend is paid by a Mauritian company to a United Kingdom company which controls, directly or indirectly, not less than 10 per cent of the voting power in the Mauritian company, credit is also due for the underlying tax (see INTM164010 (d)).