Mauritius has a broad network of Double Taxation Avoidance (DTA) treaties with a number of developed and emerging economies in Europe, Africa and Asia. Each treaty contains either full or partial tax sparing clauses.

37 DTA are currently in force;

1. Barbados
2. Belgium
3. Botswana
4. Croatia
5. Cyprus
6. Democratic Socialist Republic of Sri Lanka
7. France
8. Germany
9. India
10. Italy
11. Kuwait
12. Lesotho
13. Luxembourg
14. Madagascar
15. Malaysia
16. Mozambique
17. Namibia
18. Nepal
19. Oman
20. Pakistan
21. People’s Republic of Bangladesh
22. People’s Republic of China
23. Rwanda
24. Senegal
25. Seychelles
26. Singapore
27. South Africa
28. State of Qatar
29. Swaziland
30. Sweden
31. Thailand
32. Tunisia
33. Uganda
34. United Arab Emirates
35. United Kingdom
36. Zambia
37. Zimbabwe

Treaties awaiting ratification: Russia, Congo, Kenya, Nigeria, Egypt.

Treaties awaiting signature: Ghana, Gabon, Monaco.

Treaties being negotiated: Algeria, Burkina Faso, Canada, Czech Republic, Greece, Hong Kong, Malawi, Portugal, Republic of Iran, Saudi Arabia , St Kitts & Nevis, Vietnam, Yemen, Tanzania.