Estonia
Mauritius
Estonia vs Mauritius
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 22% | 20% |
| Corporate tax | 20% | 15% |
| Capital gains | 22% | 0% |
| VAT | 24% | 15% |
| Tax treaty with France | Yes | Yes |
| Special regime | IS sur bénéfices distribués uniquement | Global Business Licence (GBL) |
| Wealth tax | No | No |
| Territorial taxation | No | No |
IS sur bénéfices distribués uniquement
Duration: Illimitée (systeme fiscal national permanent)
L'Estonie applique un modele unique en Europe : les sociétés ne paient l'impot sur les sociétés (22 %) que lorsque les bénéfices sont distribués sous forme de dividendes. Les bénéfices réinvestis ne sont pas imposés, ce qui favorise la croissance des entreprises.
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 | 50 € | 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 | 6°C | 25°C |
| Safety | 8/10 | 5/10 |
| Health index | 75/100 | 63/100 |
| Internet | 150 Mbps | 50 Mbps |
| Timezone vs Paris | +1h | +3h |
| French-speaking community | Very small | Large |
| Languages | Estonien, Russe, Anglais | Anglais, Français, Créole mauricien |
| Currency | Euro (EUR) | Roupie mauricienne (MUR) |
| Corruption index | 76/100 | 50/100 |
| Democracy index | 7.96/10 | 7.05/10 |
Settling in
| Residence permit delay | 2 months | 2 months |
| Company creation | 3 days | 6 days |
| Bank account | Easy | Easy |
| Political stability | 8.5/10 | 7/10 |
| Ease of business | 18th worldwide | 13th worldwide |
Summary
Estonia
- Top IT: 22% | Corp. tax: 20%
- Cost of living: 1 000 €/mo
- Safety: 8/10 | Health: 75/100
- Regime: IS sur bénéfices distribués uniquement (Illimitée (systeme fiscal national permanent))
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: Estonia 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 22% in Estonie. Corporate tax stands at 15% versus 20%. Capital gains are taxed at 0% in Mauritius versus 22% in Estonia.
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 Estonie. City center rent averages 550 EUR versus 700 EUR.
Which country is safer?
Estonie scores higher on safety (8/10 versus 5/10). In terms of healthcare, Estonie leads with an index of 75/100 compared to 63/100 for Ile Maurice.
Related comparisons
More comparisons with Estonia 🇪🇪
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.