Georgia
Mauritius
Georgia vs Mauritius
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 20% | 20% |
| Corporate tax | 15% | 15% |
| Capital gains | 20% | 0% |
| VAT | 18% | 15% |
| Tax treaty with France | Yes | Yes |
| Special regime | Small Business Status (1 %) | Global Business Licence (GBL) |
| Wealth tax | No | No |
| Territorial taxation | No | No |
Small Business Status (1 %)
Duration: Illimitée tant que le CA reste sous 500 000 GEL
Le régime Small Business permet aux micro-entrepreneurs réalisant moins de 500 000 GEL (environ 170 000 EUR) de chiffre d'affaires annuel de ne payer que 1 % d'impot sur leur CA. Ce régime est tres populaire parmi les freelances et indépendants étrangers installés en Géorgie.
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 | 450 € | 550 € |
| Outside city rent | 250 € | 350 € |
| Private health insurance | 30 € | 45 € |
| Public healthcare | Accessible | Accessible |
Estimated total monthly budget (single, with city center rent)
Georgia is approximately 200 € cheaper per month in total.
Quality of life
| Average temperature | 13°C | 25°C |
| Safety | 7/10 | 5/10 |
| Health index | 56/100 | 63/100 |
| Internet | 45 Mbps | 50 Mbps |
| Timezone vs Paris | +3h | +3h |
| French-speaking community | Very small | Large |
| Languages | Géorgien, Russe, Anglais | Anglais, Français, Créole mauricien |
| Currency | Lari (GEL) | Roupie mauricienne (MUR) |
| Corruption index | 53/100 | 50/100 |
| Democracy index | 5.12/10 | 7.05/10 |
Settling in
| Residence permit delay | 1 months | 2 months |
| Company creation | 2 days | 6 days |
| Bank account | Easy | Easy |
| Political stability | 5.5/10 | 7/10 |
| Ease of business | 7th worldwide | 13th worldwide |
Summary
Georgia
- Top IT: 20% | Corp. tax: 15%
- Cost of living: 700 €/mo
- Safety: 7/10 | Health: 56/100
- Regime: Small Business Status (1 %) (Illimitée tant que le CA reste sous 500 000 GEL)
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: Georgia vs Mauritius
Which country has lower taxes?
Both countries are fairly close on taxation. Income tax reaches 20% in Georgia and 20% in Mauritius. Corporate tax is 15% and 15% respectively. Capital gains are taxed at 0% in Mauritius versus 20% in Georgia.
Which country is cheaper to live in?
The cost of living is lower in Géorgie. A single person spends about 700 EUR/month excluding rent, compared to 800 EUR/month in Ile Maurice. City center rent averages 450 EUR versus 550 EUR.
Which country is safer?
Géorgie scores higher on safety (7/10 versus 5/10). In terms of healthcare, Ile Maurice leads with an index of 63/100 compared to 56/100 for Géorgie.
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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.