On 1 October 2021, Estonia published in the Official Gazette the ratification act for the pending income tax treaty with Mauritius. The treaty, signed 19 February 2021, is the first of its kind between the two countries. It will enter into force once the ratification instruments are exchanged and will apply in Estonia from 1 January of the year following its entry into force and in Mauritius from 1 July next following its entry into force.