Mauritius & Malta Double Tax Treaty

The Double Taxation Relief Treaty between Malta and Mauritius was signed in New York on 15 October 2014 and is currently in force since 23 April 2015. The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is also in force.

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Mauritius Withholding Taxes

The main features of the Malta-Mauritius tax treaty are as follows:

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Dividend Income

The Double Tax Treaty Malta Mauritius states that there is no Mauritius withholding tax on dividends distributed by a Mauritius resident company to a Maltese resident beneficial owner of the dividend income.

Interest Income

The Double Tax Treaty Malta Mauritius states that there is no Mauritius withholding tax on interest paid by a Mauritius resident to a Maltese resident beneficial owner of the interest income.

Royalty Income

The Double Tax Treaty Malta Mauritius states that there is no Mauritius withholding tax on royalties paid by a Mauritius resident to a Maltese resident beneficial owner of the royalty income.

Other Income

The Double Tax Treaty Malta Mauritius states that pensions and other similar remuneration from Mauritius sources to a Maltese resident individual may only be taxed in Malta.

However, this does not apply for pensions paid under the social security legislation of Mauritius or a political subdivision or local authority thereof, which are taxable in Mauritius only.

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When navigating tax matters from Malta to Mauritius and from Mauritius to Malta, it’s essential to understand how the Double Tax Treaty between the two countries impacts taxation on income, capital gains, and other financial obligations. This treaty ensures that individuals and businesses benefit from reduced tax liabilities and avoid the risk of double taxation. By leveraging this agreement, both residents and companies can optimise their tax position when operating or investing across Malta to Mauritius or Mauritius to Malta. Please contact us should you require any more information on the Malta-Mauritius Double Tax Treaty and the unique tax planning opportunities.

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