New Protocol Amending The Double Taxation Agreement Between Swaziland and Mauritius

New Protocol Amending The Double Taxation Agreement Between Swaziland and Mauritius

On the 23rd of January, the Double Taxation Agreement (Kingdom of Eswatini) Regulations 2021 (“The Regulations”) was published.

The Regulations provides for an amendment to the Double Taxation Agreement (“DTA”) between Swaziland and Mauritius. The original treaty was signed back in 1994.

It is expected that the provisions of the Protocol amending the DTA will come into force in 2022 once necessary internal procedures are completed. Notice shall be published in the Official Gazette of Mauritius before the Protocol comes into operation.

Learn about the 6 changes brought about by the Protocol amending the income tax treaty between Swaziland and Mauritius here.


These are the 6 key changes brought about by the Regulations.

New Country Name

The word “Swaziland” is replaced by “Eswatini”

Permanent Establishment

There is 2 main changes in Article 5 which deals with “Permanent Establishment”.

Firstly, in paragraph 3, the term permanent establishment was widened to also encompass “the performance of services by an individual from Eswatini or Mauritius.

But, only if the individual’s stay in Eswatini or Mauritius for the purpose of performing those services, is for a period or periods aggregating more than 6 months within any twelve-month period commencing or ending in the fiscal year concerned.

Secondly, an insurance enterprise in Eswatini or Mauritius shall be deemed to have a permanent establishment in the other country if it collects premiums in the other country or insures risks situated in the other country through a dependent agent.

New Rates

There is a change in rates:

(a) Interest rates as under the DTA was 5%, this has now been increased to 7.5% by the Protocol

(b) Management fees or professional fees were not previously covered by the DTA. Under the Protocol, a rate of 5% applies.

Independent Personal Services

Article 14 on Independent Personal Services was deleted and replaced by the new Article 14 which covers Management and Professional Fees.

The term “management or professional fees” means payments of any kind to any person, other than to an employee of the person making the payments, in consideration for any services of a managerial, professional, technical or consultancy nature.

Dependent Personal Services

Article 15 on Dependent Personal Services was deleted and replaced by “Income from Employment”.

The content of Article 15 remains the same, it is mostly a title change.

Exchange of Information

There is a new Article 26 which provides for an exchange of information between revenue authorities of Eswatini and Mauritius.

Collection of Taxes

There is a new Article 26A which provides for assistance in the collection of taxes. It states that the revenue authorities of the Eswatini and Mauritius shall lend assistance to each other in the collection of revenue claims.

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