<p>2021 Estonia-Mauritius Income Tax Treaty Available</p>

2021 Estonia-Mauritius Income Tax Treaty Available

<p>Tax Analysts has obtained the English text of the Estonia-Mauritius income tax treaty signed February 19 in Brussels.</p> <p>Under the treaty, dividends and interest are generally taxable at a maximum withholding rate of 7 percent, while royalties are subject to a 5 percent tax rate. A zero percent rate applies to dividends, interest, and royalties if the beneficial owner is a company. </p> <p>Mauritius generally uses the credit method to eliminate double taxaton, while Estonia uses a combination of the credit and exemption methods.</p> <p>This is the first income tax treaty between the two countries. It will enter into force once ratification instruments are exchanged and its provisions will apply in Mauritius from July 1 following entry into force and in Estonia from January 1 of the year following entry into force. </p>

<p><a href="/lr/resolve//52h5b">Estonian translation</a>. <a href="/lr/resolve//2zfw7">Mauritius release on signing</a>.</p>

<p>January 1, 2022 (Estonia); July 1, 2022 (Mauritius). See Article 30.</p>

<p>Tax Analysts has obtained the English text of the Estonia-Mauritius income tax treaty signed February 19 in Brussels.</p>

Tax Analysts has obtained the English text of the Estonia-Mauritius income tax treaty signed February 19 in Brussels. Under the treaty, dividends and interest are generally taxable at a maximum withholding rate of 7 percent, while royalties are subject to a 5 percent tax rate. A zero percent rate applies to dividends, interest, and royalties if the beneficial owner is a company.  Mauritius generally uses the credit method to eliminate double taxaton, while Estonia uses a combination of the credit and exemption methods. This is the first income tax treaty between the two countries. It will enter into force once ratification instruments are exchanged and its provisions will apply in Mauritius from July 1 following entry into force and in Estonia from January 1 of the year following entry into force. 

<h4>Rate Table Instructions</h4> <ul> <li>You must enter a rate for each rate type</li> <li>Enter only one rate value per row</li> <li>You may leave the country columns blank if the rate is the same for both countries</li> <li>Country names (if entered) must exactly match the jurisdictions</li> <li>Leave the Partner Country column blank if you want the rate to apply to all partners of the Main Country</li> <li>Enter "n/a" in each rate row to hide the partner in the Main Country table</li> <li>Note that the same rates may apply for Main Country and Partner Country or the Main Country may apply different rates to the Partner Country</li> </ul> <table> <tbody> <tr> <th> <div>Rate Type</div> (Dividends, Interest, Royalties)</th> <th>Main Country</th> <th>Partner Country</th> <th>Rate</th> <th>Footnote 1</th> <th>Footnote 2</th> <th>Footnote 3</th> <th>Footnote 4</th> </tr> <tr> <td>Dividends</td> <td> </td> <td> </td> <td>0/7</td> <td>The 0 percent rate applies if the beneficial owner is a company. The 7 percent rate applies in other cases.</td> <td> </td> <td> </td> <td> </td> </tr> <tr> <td>Interest</td> <td> </td> <td> </td> <td>0/7</td> <td>The 0 percent rate applies if the beneficial owner is a company. The 7 percent rate applies in other cases.</td> <td> </td> <td> </td> <td> </td> </tr> <tr> <td>Royalties</td> <td> </td> <td> </td> <td>0/5</td> <td>The 0 percent rate applies if the beneficial owner is a company. The 5 percent rate applies in other cases.</td> <td> </td> <td> </td> <td> </td> </tr> </tbody> </table>

Estonia - Mauritius: 2021 Income Tax Agreement and Final Protocol

Estonia

Search Connectors

Retrieving Documents With a Tax Analysts’ Citation:

Field Restricted Searching:

2021 Estonia-Mauritius Income Tax Treaty Available