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Bilateral Agreements

Mauritius is a beacon of political, social and economic stability. With its wide network of Double Taxation Avoidance Agreements (DTAA) and Investment Promotion and Protection Agreements (IPPAs), Mauritius offers investors a conducive environment for doing business which guarantees predictability, certainty and security.

46 IPPAs
54 DTAAs
50 MOUs
ippa

IPPAs

dtaa

DTAA

mous

MOUs

Mauritius International Investment Agreements are available at : https://investmentpolicy.unctad.org/international-investment-agreements/countries/134/mauritius

IPPAs signed and in force

Partner Country Date of Signature Date of Entry into force
Barbados 28.09.2004 18.06.2005
Belgium/Luxemburg Economic Union 30.11.2005 16.01.2010
Burundi 18.05.2001 22.11.2009
China 04.05.1996 08.06.1997
Côte d’Ivoire 20.04.2016 07.08.2023
Czech Republic 05.04.1999 06.05.2000
Egypt 25.06.2014 17.10.2014
Finland 12 09 2007 17 10.2008
France ** 22.03.1973 01.03.1974
Germany 25.05.1971 27.08.1973
Indonesia 05.03.1997 28.03.2000
Kuwait 18.04.2013 24.07.2014
Madagascar 06.04.2004 29.12.2005
Mozambique 14.02.1997 26.05.2003
Pakistan 03.04.1997 03.04.1997
Portugal 12.12.1997 03.01.1999
Republic of Cabo Verde 13.04.2017 07.03.2018
Republic of Congo 20.12.2010 15.12.2013
Republic of Korea 18.06.2007 09.05.2008
Romania 20.01.2000 20.12.2000
Sénégal 14.03.2002 14.10.2009
Singapore 04.03.2000 19.04.2000
South Africa 17.02.1998 07.10.1998
Sweden 23.02.2004 01.06.2005
Switzerland 26.11.1998 21.04.2000
Tanzania 04.05.2009 02.03.2013
Turkey 07.02.2013 30.05.2016
United Arab Emirates 20.09.2015 28.12.2017
U.K and Northern Ireland 20.05.1986 13.10.1986
Zambia 14.07.2015 06.05.2016

Note:

** A new IPPA has been negotiated with France and signed on 8 March 2010. 
However, the new IPPA has not yet been ratified

IPPAs awaiting ratification

Partner Country Date of Signature Date of Entry into force
Benin 18.05.2001 *
Cameroon 03.08.2001 *
Comoros 18.05.2001 *
Gabon 18.07.2013 *
Ghana 18.05.2001 *
Guinea Republic 18.05.2001 *
Kenya 10.04.2019 *
Mauritania 18.05.2001 *
Nepal 03.08.1999 *
Rwanda 30.07.2001 *
Swaziland 15.05.2000 *
Tchad 18.05.2001 *
Zimbabwe 17.05.2000 *
Sao Tome and Principe 06.05.2016 *

IPPAs awaiting ratification

Partner Country
Burkina Faso
Gambia
Lesotho
Malawi
Oman
Uganda

IPPAs awaiting ratification

Country
Algeria
Bangladesh
Botswana
Canada
China
Czech Republic
Ethopia
Ghana
Italy
Malaysia
Morocco
Qatar
Romania
Rwanda
Tunisia
Yemen

DTAA

Partner Country Date of Signature Date of Entry into force
Bangladesh 21.12.2009 15.09.2010
Barbados 28.09.2004 28.01.2005
Belgium 04.07.1995 28.01.1999
Botswana 26.09.1995 13.03.1996
China 01.08.1994 05.05.1995
Croatia 06.09.2002 09.08.2003
Cyprus 21.01.2000 12.06.2000
France 11.12.1980 17.09.1982
Germany 07.10.2011 07.12.2012
India 24.08.1982 11.06.1985 **
Italy 09.03.1990 28.04.1995
Kuwait 24.03.1997 01.09.1998
Lesotho 29.08.1997 09.09.2004
Luxembourg 15.02.1995 12.09.1996
Madagascar 30.08.1994 04.12.1995
Malaysia 23.08.1992 19.08.1993
Mozambique 14.02.1997 08.05.1999
Namibia 04.03.1995 25.07.1996
Nepal 03.08.1999 10.11.1999
Oman 30.03.1998 20.07.1998
Pakistan 03.09.1994 19.05.1995
Qatar 28.07.2008 28.07.2009
Rwanda 20.04.2013 04.08.2014
Senegal 17.04.2002 15.09.2004 #
Seychelles 11.03.2005 22.06.2005
Singapore 19.08.1995 07.06.1996
South Africa 17.05.2013 28.05.2015
Sri Lanka 12.03.1996 02.05.1997
Swaziland 29.06.1994 08.11.1994
Sweden 01.12.2011 07.12.2012
Thailand 01.10.1997 10.06.1998
Tunisia 12.02.2008 28.10.2008
Uganda 19.09.2003 21.07.2004
United Arab Emirates 18.09.2006 31.07.2007
United Kingdom 11.02.1981 19.10.1981
Zambia 26.01.2011 04.06.2012
Zimbabwe 06.03.1992 05.11.1992
Arab Republic of Egypt 19.12.2012 10.03.2014
Gabon 18.07.2013 *
Kenya 10.04.2019 *
Guernsey 17.12.2013 30.06.2014
Monaco 13.04.2013 08.08.2013
Nigeria 10.08.2012 *
Republic of Congo 20.12.2010 08.10.2014
Russian Federation 24.08.1995 *
Malta 15.10.2014 23.04.2015
Morocco 25.11.2015 *
Jersey 03.03.2017 19.12.2018
Republic of Ghana 11.03.2017 22.01.2019
Republic of Cabo Verde 13.04.2017 05.03.2018
Comores 12.09.2018 *

Note:

*   Agreements awaiting ratification

** A Protocol for the amendment of the Double Taxation Avoidance Agreement between Mauritius and India has been signed on 10th May 2016.

# Treaty terminated by Senegal as from July 2019. New treaty will be negotiated.

MOUs

# Institution Date signed
1 Pakistan : Pakistan Board of Investment Government of Pakistan 14-May-03
2 Madagascar : Economic Development Board of Madagascar (EDBM) 14-Jan-08
3 Uganda : Uganda Investment Authority (UIA) 27-May-08
4 Comoros : Invest in Comores (ANPI) 28-May-09
5 Cape Verde : Cape Verde Investment, Exports and Tourism Promotion Agency (CV-IPA) 9-Apr-10
6 Swaziland : Swaziland Investment Promotion Authority 20-Sep-16
7 Zimbabwe : Zimbabwe Investment Authority (ZIA) 24-Aug-10
8 Democratic Republic of Congo : L’Agence Nationale pour la Promotion des Investissements (ANAPI) de la République Démocratique du Congo 18-Jan-11
9 Mozambique : Investment Promotion Centre of Mozambique (IPC) 18-Jan-11
10 Seychelles : Seychelles Investment Bureau (SIB) 19-Nov-21
11 Sierra Leone : Sierra Leone Investment and Export Agency (SLIEPA) 14-Apr-11
12 Tanzania : Tanzania Investment Centre (TIC) 24-Jan-11
13 Kenya : Kenya Investment Authority (KenInvest) 28-Jan-11
14 Namibia : Namibian Investment Centre (NIC) 16-Jun-11
15 India : Invest India 8-Feb-12
16 South Sudan : South Sudan Investment Authority (SSIA) 4-May-12
17 Arab Republic of Egypt : General Authority for Investment and Free Zones (GAFI) 31-Jan-13
18 Turkey : Republic of Turkey Prime Ministry Investment Support and Promotion Agency (ISPAT) 7-Feb-13
19 Malawi : Investment and Trade Centre (MITC) 7-Feb-13
20 Zambia : Zambia Development Agency (ZDA) 27-May-13
21 Republic of Korea  :Korea Trade Investment Promotion Agency (KOTRA) 28-May-13
22 South Africa : Trade and Investment South Africa (TISA) a division of the Department of Trade and Industry South Africa 2-Jul-13
23 Bangladesh : Board of Investment 10-Jul-13
24 Ghana : The Ghana Investment Promotion Centre 19-Sep-13
25 Djibouti : National Investment Promotion Agency 23-Sep-13
26 Gabon : Agence de Promotion des Investissements et des Exportations du Gabon (APIEX) 17-Oct-13
27 Russia : Moscow Investment & Export Promotion Agency (MIEPA) 10-Jan-14
28 Hong Kong : Invest Hong Kong 26-Mar-14
29 Cameroon : Investment Promotion Agency (IPA) 25-Jun-14
30 Burundi : Agence Burundaise de Promotion des Investissements (API) 26-Jun-14
31 Ethiopia : Ethiopian Investment Authority (EIA) 25-Jun-14
32 Burkina Faso : Agence de Promotion des Investissements du Burkina Faso (API-BF) 26-Jun-14
33 Tunisia : Foreign Investment Promotion Agency (FIPA Tunisia) 13-Aug-14
34 Republic of Marshall Islands : Office of Commerce & Investment 23-Sep-14
35 Senegal : Agence nationale chargée de la promotion de l’investissement et des Grands Travaux 13-Feb-15
36 Republic of Guinea : L'Agence de Promotion des Investissements Privés 1-Mar-16
37 Swaziland : Swaziland Investment Promotion Authority (SIPA) 20-Sep-16
38 East Africa Trade and Investment Hub (EATIH) 20-Sep-16
39 People's Republic of China : Bureau of Commerce of Qingdao Municipal Government  4-Nov-16
  People's Republic of China : CCPIT Shandong Sub-Council 13-Nov-17
40 Mali : L’Agence pour la Promotion des Investissements au Mali (API-Mali) 2-Dec-16
41 Côte d'Ivoire : Centre de Promotion des Investissements en Côte d'Ivoire (CEPICI)  16-Apr-16
42 People's Republic of China : China Overseas Development Association (CODA) 3-Sep-18
43 Moscow Chamber of Commerce and Industry 19-Nov-18
44 Lipetsk Chamber of Commerce and Industry 19-Nov-18
45 Mozambique: Investment and Exports Promotion Agency (APIEX) 31-Jan-19
46 Mozambique: The Confederation of Business Associations of Mozambique (CTA) 02-Feb-19
47 Economic Development Board Madagascar (EDBM) 02-Feb-19
48 Finnpartnership 06-May-19
49 China Council for the Promotion of International Trade (CCPIT) 23-Jul-19
50 Egyptian African Businessmen's Association (EABA) 14-Jun-22
51 African Private Equity and Venture Capital Association 02-Oct-23

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