Costa Rica
Mauritius
Costa Rica vs Mauritius
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 25% | 20% |
| Corporate tax | 30% | 15% |
| Capital gains | 15% | 0% |
| VAT | 13% | 15% |
| Tax treaty with France | No | Yes |
| Special regime | Taxation territoriale | Global Business Licence (GBL) |
| Wealth tax | No | No |
| Territorial taxation | Yes | No |
Taxation territoriale
Duration: Permanente (systeme territorial par défaut)
Le Costa Rica applique une imposition strictement territoriale. Seuls les revenus de source costaricaine sont imposés. Les revenus de source étrangere (freelance, dividendes, loyers étrangers) ne sont pas taxés. Le taux maximum d'IR est de 25 %, nettement inférieur aux standards européens.
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) | 1 000 € | 800 € |
| Monthly cost (couple) | 1 600 € | 1 300 € |
| City center rent | 700 € | 550 € |
| Outside city rent | 450 € | 350 € |
| Private health insurance | 55 € | 45 € |
| Public healthcare | Accessible | Accessible |
Estimated total monthly budget (single, with city center rent)
Mauritius is approximately 350 € cheaper per month in total.
Quality of life
| Average temperature | 25°C | 25°C |
| Safety | 7/10 | 5/10 |
| Health index | 67/100 | 63/100 |
| Internet | 40 Mbps | 50 Mbps |
| Timezone vs Paris | -7h | +3h |
| French-speaking community | Very small | Large |
| Languages | Espagnol | Anglais, Français, Créole mauricien |
| Currency | Colon (CRC) | Roupie mauricienne (MUR) |
| Corruption index | 55/100 | 50/100 |
| Democracy index | 7.88/10 | 7.05/10 |
Settling in
| Residence permit delay | 3 months | 2 months |
| Company creation | 23 days | 6 days |
| Bank account | Moderate | Easy |
| Political stability | 6.5/10 | 7/10 |
| Ease of business | 74th worldwide | 13th worldwide |
Summary
Costa Rica
- Top IT: 25% | Corp. tax: 30%
- Cost of living: 1 000 €/mo
- Safety: 7/10 | Health: 67/100
- Regime: Taxation territoriale (Permanente (systeme territorial par défaut))
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: Costa Rica 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 25% in Costa Rica. Corporate tax stands at 15% versus 30%. Capital gains are taxed at 0% in Mauritius versus 15% in Costa Rica.
Which country is cheaper to live in?
The cost of living is lower in Ile Maurice. A single person spends about 800 EUR/month excluding rent, compared to 1 000 EUR/month in Costa Rica. City center rent averages 550 EUR versus 700 EUR.
Which country is safer?
Costa Rica scores higher on safety (7/10 versus 5/10). In terms of healthcare, Costa Rica leads with an index of 67/100 compared to 63/100 for Ile Maurice.
Related comparisons
More comparisons with Costa Rica 🇨🇷
More comparisons with Mauritius 🇲🇺
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.