Mauritius: Domestic Corporate Taxation
There are no formal withholding taxes as such in Mauritius. Dividends, royalties and interest are chargeable to tax in the hands of resident companies and individuals. Recipients of dividends that have been paid out of full rate-taxed income will not be taxed again. However, anyone making payments outside Mauritius is deemed to be the agent of the recipient, and is responsible for paying over tax that would be due on the payment, which has the effect of a withholding tax.
Dividends from certain types of company (listed companies, offshore or international companies, and freeport companies) have various degrees of freedom from taxation (see Offshore Legal and Tax Regimes). Interest payments to non-residents are subject to preferential rates of tax under Double Tax Treaties. In practice, tax is generally withheld on interest payments to non-residents, although not to residents.
NB: The operation of these Mauritian 'withholding' taxes that aren't is quite complex; specialist professional advice is necessary before any action is taken.