Cross-border
Withholding Tax for Non-Residents in Mauritius
Payments to non-residents — when to withhold and at what rate.
Interest
Interest paid to non-residents on foreign loans is generally exempt from Mauritian WHT — a competitive feature.
Royalties & services
Royalties and technical/management fees paid to non-residents are subject to 10-15% WHT, reduced by DTAA where applicable.
Property income
Rent paid to non-resident landlords: 5% WHT.
Compliance
The payer is liable. Missing WHT gets grossed-up and penalised. Confirm status of every foreign payee.
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