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11 Oct 2024
Mauritius welcomes investment and embraces business. Globally recognised as a safe, stable and easy environment to conduct business, Mauritius is a great place to invest, work, live and retire, with future ready infrastructure, global connectivity and world class talent.
Invest in a project of at least Rs 500 million and take advantage of incentives, rebates, exemptions and preferential rates.
Leverage on our unparallel preferential market access to 68% of the world’s population and benefits from a panoply of Free Trade Agreements.
Mauritius’ residence program allows foreign nationals to make a real estate investment into the country and apply for a residence permit to live, work, and retire in Mauritius.
Live and work remotely from Mauritius and experience a long stay or retire in a picture-perfect tropical paradise.
Leverage on our unparallel preferential market access to 68% of the world’s population and benefits from a panoply of Free Trade 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.
Mauritius International Investment Agreements are available at : https://investmentpolicy.unctad.org/international-investment-agreements/countries/134/mauritius
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
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 | * |
Partner Country | ||
---|---|---|
Burkina Faso | ||
Gambia | ||
Lesotho | ||
Malawi | ||
Oman | ||
Uganda |
Country | ||
---|---|---|
Algeria | ||
Bangladesh | ||
Botswana | ||
Canada | ||
China | ||
Czech Republic | ||
Ethopia | ||
Ghana | ||
Italy | ||
Malaysia | ||
Morocco | ||
Qatar | ||
Romania | ||
Rwanda | ||
Tunisia | ||
Yemen |
Mauritius tax treaties are available at: https://www.mra.mu/index.php/taxes-duties/international-taxation/double-taxation-agreements
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.
# | 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 |