Espagne
Ile Maurice
Espagne vs Ile Maurice
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 47% | 20% |
| Corporate tax | 25% | 15% |
| Capital gains | 30% | 0% |
| VAT | 21% | 15% |
| Tax treaty with France | Yes | Yes |
| Special regime | Ley Beckham | Global Business Licence (GBL) |
| Territorial taxation | No | No |
Ley Beckham
Duration: 6 ans (année d'arrivée + 5 ans)
Régime fiscal spécial pour les travailleurs déplacés en Espagne. Permet d'etre imposé comme non-résident avec un taux forfaitaire de 24 % sur les revenus espagnols jusqu'à 600 000 EUR.
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) | 1 300 € | 800 € |
| Monthly cost (couple) | 2 100 € | 1 300 € |
| City center rent | 1 050 € | 550 € |
| Outside city rent | 650 € | 350 € |
Estimated total monthly budget (single, with city center rent)
Ile Maurice is approximately 1 000 € cheaper per month in total.
Quality of life
| Average temperature | 18°C | 25°C |
| Safety | 8/10 | 7/10 |
| Health index | 87/100 | 63/100 |
| Internet | 150 Mbps | 50 Mbps |
| Timezone vs Paris | +0h | +3h |
| French-speaking community | Medium | Large |
Settling in
| Residence permit delay | 4 months | 2 months |
| Company creation | 14 days | 6 days |
| Bank account | Moderate | Easy |
| Political stability | 7/10 | 7/10 |
Summary
Espagne
- Top IT: 47% | Corp. tax: 25%
- Cost of living: 1 300 €/mo
- Safety: 8/10 | Health: 87/100
- Regime: Ley Beckham (6 ans (année d'arrivée + 5 ans))
Ile Maurice
- Top IT: 20% | Corp. tax: 15%
- Cost of living: 800 €/mo
- Safety: 7/10 | Health: 63/100
- Regime: Global Business Licence (GBL) (Illimitée)
Other comparisons
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.