International treaty

Mauritius: tax treaties

Tax treaties and related documents between the UK and Mauritius.

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

Documents

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

HTML

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

PDF, 196 KB, 24 pages

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

PDF, 140 KB, 4 pages

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

PDF, 157 KB, 25 pages

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

PDF, 23.5 KB, 4 pages

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

PDF, 24.2 KB, 5 pages

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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.

1981 UK-Mauritius Double Taxation Convention and Protocol, as amended in 2011 — in force

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

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.

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.

Published 20 October 2011

Last updated 15 November 2021 + show all updates

1. 15 November 2021

   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. 20 July 2018

   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. 28 February 2018

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

4. 20 October 2011

   First published.