The amended tax treaty will replace the existing 1995 tax treaty between Mauritius and Botswana.
The Mauritius Cabinet reaffirmed its approval to sign a new income tax treaty with Botswana on 1 August 2025.
This updated agreement aligns with the OECD BEPS (Base Erosion and Profit Shifting) standards and was initially approved in March 2023.
Once effective, it will supersede the existing tax treaty between the two countries, which has been in place since 1995.
The new treaty must be signed and ratified before it can come into force.