Brazil
Mauritius
Brazil vs Mauritius
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 27.5% | 20% |
| Corporate tax | 34% | 15% |
| Capital gains | 22.5% | 0% |
| VAT | 17% | 15% |
| Tax treaty with France | Yes | Yes |
| Special regime | Simples Nacional (micro et petites entreprises) | Global Business Licence (GBL) |
| Wealth tax | No | No |
| Territorial taxation | No | No |
Simples Nacional (micro et petites entreprises)
Duration: Illimitée tant que le CA reste dans les limites
Le Simples Nacional est un régime simplifié pour les micro et petites entreprises avec un CA annuel jusqu'à 4,8 millions BRL (environ 880 000 EUR). Les taux varient de 4 % à 33 % selon le CA et le secteur d'activité, mais incluent tous les impots et cotisations en un seul paiement.
Global Business Licence (GBL)
Duration: Illimitée
Le régime GBL permet aux entreprises internationales basées à Maurice de bénéficier d'un crédit d'impot étranger présumé de 80 %, ramenant le taux effectif d'IS à 3 %. De plus, il n'y a pas d'impot sur les plus-values pour les particuliers.
Cost of living
| Monthly cost (single) | 700 € | 800 € |
| Monthly cost (couple) | 1 100 € | 1 300 € |
| City center rent | 500 € | 550 € |
| Outside city rent | 300 € | 350 € |
| Private health insurance | 45 € | 45 € |
| Public healthcare | Accessible | Accessible |
Estimated total monthly budget (single, with city center rent)
Brazil is approximately 150 € cheaper per month in total.
Quality of life
| Average temperature | 25°C | 25°C |
| Safety | 5/10 | 5/10 |
| Health index | 60/100 | 63/100 |
| Internet | 55 Mbps | 50 Mbps |
| Timezone vs Paris | -4h | +3h |
| French-speaking community | Very small | Large |
| Languages | Portugais | Anglais, Français, Créole mauricien |
| Currency | Real (BRL) | Roupie mauricienne (MUR) |
| Corruption index | 36/100 | 50/100 |
| Democracy index | 6.68/10 | 7.05/10 |
Settling in
| Residence permit delay | 4 months | 2 months |
| Company creation | 20 days | 6 days |
| Bank account | Difficult | Easy |
| Political stability | 4.5/10 | 7/10 |
| Ease of business | 124th worldwide | 13th worldwide |
Summary
Brazil
- Top IT: 27.5% | Corp. tax: 34%
- Cost of living: 700 €/mo
- Safety: 5/10 | Health: 60/100
- Regime: Simples Nacional (micro et petites entreprises) (Illimitée tant que le CA reste dans les limites)
Mauritius
- Top IT: 20% | Corp. tax: 15%
- Cost of living: 800 €/mo
- Safety: 5/10 | Health: 63/100
- Regime: Global Business Licence (GBL) (Illimitée)
Comparative analysis: Brazil vs Mauritius
Which country has lower taxes?
In terms of taxation, Ile Maurice is generally more advantageous. The top marginal income tax rate is 20% compared to 27.5% in Brésil. Corporate tax stands at 15% versus 34%. Capital gains are taxed at 0% in Mauritius versus 22.5% in Brazil.
Which country is cheaper to live in?
The cost of living is lower in Brésil. A single person spends about 700 EUR/month excluding rent, compared to 800 EUR/month in Ile Maurice. City center rent averages 500 EUR versus 550 EUR.
Which country is safer?
Both countries have an identical safety score of 5/10.
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Disclaimer
The tax information presented is based on estimates from public sources (PwC, OECD, government sources). It does not constitute tax or legal advice. Tax rules change regularly and your personal situation may significantly affect the calculation. Consult a qualified professional before making any relocation decision.