Hong Kong-Mauritius tax treaty in force

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The Comprehensive Avoidance of Double Taxation Agreement (CDTA) with Mauritius signed in November last year came into force today (June 23) after the completion of the relevant ratification procedures, a Government spokesman said. The CDTA will have effect in respect of Hong Kong tax for any year of assessment beginning on or after April 1, 2024.

Under the CDTA, residents of Hong Kong and Mauritius will not have to pay tax twice on a single source of income. The CDTA will bring a greater degree of certainty on tax liabilities for those who engage in cross-border business activities, and help promote bilateral trade and investment activities between Hong Kong and Mauritius.

Details of the CDTA between Hong Kong and Mauritius can be found on the website of the Hong Kong e-Legislation (www.elegislation.gov.hk/hk/cap112DS!en?INDEX_CS=N).

Ends/Friday, June 23, 2023
Issued at HKT 15:00

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