Mauritius Withholding tax rates
Mauritius Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 11 Aug 2026.
The tax Mauritius deducts at source (TDS) on payments to non-residents under the Income Tax Act 1995 (s.111A-111D) - interest, royalties, management fees and services rendered in Mauritius - together with the zero position on dividends, at domestic statutory rates before any double-tax agreement relief. Administered by the Mauritius Revenue Authority (MRA).
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| Current value | structured — see the API |
|---|---|
| In force from | — |
| Official source | MRA - Tax Deduction at Source Guide (October 2025), rate table: interest 15% ('Interest payable by any person, other than by a bank or non-bank deposit taking institution, under the Banking Act, to any person, other than a company resident in Mauritius - 15'); 'Royalty payable to a resident is subject to TDS at the rate of 10%, while royalty payable to a non-resident is subject to TDS at the rate of 15%'; management fees to a non-resident 10% (s.111B(i)); payment to a non-resident for services rendered in Mauritius 10% (s.111B(h)) |
| Last verified | 2026-08-11 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Mauritius runs a Tax Deduction at Source (TDS) system with head-specific rates (0%, 10%, 15%), and dividends bear no withholding at all. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF - and in Mauritius treaty relief operates AT SOURCE: the MRA guide states TDS on interest and royalties is '15% or the rate specified under any arrangement for relief from double taxation which is in force between Mauritius and the foreign country where the payee is resident, whichever is the lower'. We still do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. NO SERIES EFFECTIVE DATE IS ASSERTED: TDS has operated since 1 October 2006, current rates are stated in the October 2025 MRA guide without per-rate commencement dates, and we do not supply dates from memory. Notable exclusions from TDS: royalties paid by an individual or by a corporation holding a Category 1 Global Business Licence; interest paid by banks and non-bank deposit-taking institutions and by GBL companies to non-residents out of foreign-source income; interest paid to Mauritius-resident companies; debentures quoted on the stock exchange; peer-to-peer lending platform interest. TDS is not applicable where the tax to be deducted is under Rs 500. Mauritius also deducts at source on rent to non-residents (10%), non-resident entertainers/sportspersons (10%), contractors (0.75%) and several resident-facing heads not served here. CITATION UPGRADE (11 August 2026): the 0% on dividends was previously carried on PwC Worldwide Tax Summaries. It is now cited to the MRA-published consolidated Income Tax Act 1995 itself, where the zero has two independent statutory legs - Second Schedule Part II Sub-Part B item 1 makes dividends paid by a Mauritius-resident company EXEMPT INCOME, and s. 111B's closed list of Tax Deduction at Source heads (interest, royalties, rent, contractors, specified service providers, public-body procurement) does not include dividends at all. Value unchanged.
Get it programmatically
curl https://afriref.dev/v1/mu/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/mu/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/mu/withholding-taxOther Mauritius series: Bank of Mauritius Key Rate · VAT standard rate · VAT registration threshold · National Minimum Wage (full-time worker, monthly) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Legal rate of interest (intérêts au taux légal) · Personal income tax bands · Statutory social-insurance contributions
The same figure elsewhere: Morocco · Mozambique · Namibia · Niger · Nigeria · all 34