Mauritius – Congo

Tax Treaty Details Become Available

The details of the Income Tax Treaty between Mauritius and the Republic of Congo have become available.

The treaty will come into force after the two countries exchange ratification instruments. The provisions of the treaty will have effect from 1 January of the calendar year next following that in which the agreement enters into force.

In accordance with the treaty, the following withholding taxes will apply:

Dividends:
0% if the beneficial owner which holds at least 25% of the capital of the company paying the dividends.
5% in all other cases.

Interest: 5%.

Royalties: 0%.