The UK–Mauritius Double Taxation Agreement Explained

A double taxation agreement (DTA) is a treaty between two countries that stops the same income being taxed twice and sets the rules where both countries would otherwise claim you. The UK and Mauritius have had a comprehensive DTA for decades, and it underpins most cross-border moves and structures between the two.

What the treaty does

• Residence tie-breakers: where both countries would treat you as resident, the treaty decides which one wins, using tests such as permanent home and centre of vital interests.
• Business profits: generally taxed where the business is carried on, unless there is a permanent establishment in the other country.
• Dividends, interest and royalties: the treaty caps or allocates the tax the source country can charge.
• Pensions and employment: allocated between the countries under specific articles.
• Capital gains: allocated by asset type, with special rules for real property.

Why it matters in practice

For individuals, the DTA is how a Briton moving to Mauritius avoids being taxed twice and secures treaty relief — usually evidenced by a Mauritian Tax Residence Certificate. For businesses, Mauritius’ wide treaty network (45+ agreements) is a core reason it is used as a hub for investment into Africa and Asia; see company formation and Global Business Companies.

Important caveats

A treaty only helps once you are genuinely resident in the right country and can prove it, and anti-abuse rules (including the OECD’s principal-purpose test) deny benefits to arrangements set up mainly to obtain them. Treat the DTA as a framework to be applied with advice, not a loophole. See our guide to Mauritius tax for UK expats and get in touch.

Is there a double taxation agreement between the UK and Mauritius?

Yes. The UK and Mauritius have a long-standing comprehensive double taxation agreement covering residence tie-breakers, business profits, dividends, interest, pensions and capital gains, which prevents the same income being taxed twice.

How does the UK–Mauritius treaty help me?

It decides which country taxes each type of income, provides relief where both would otherwise tax you, and lets you claim treaty benefits — typically evidenced by a Mauritian Tax Residence Certificate. You must be genuinely resident in the country claiming you.

Sources & further reading

Figures are summarised for general guidance and were correct at the time of writing; tax and immigration rules change, so we confirm the current position for your circumstances before you act.

• UK–Mauritius tax treaties (GOV.UK)
• Mauritius Revenue Authority
• PwC Worldwide Tax Summaries — Mauritius