Mauritius
Italy
Mauritius vs Italy
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 20% | 43% |
| Corporate tax | 15% | 24% |
| Capital gains | 0% | 26% |
| VAT | 15% | 22% |
| Tax treaty with France | Yes | Yes |
| Special regime | Global Business Licence (GBL) | Régime Impatriati (70 % d'exonération) |
| Wealth tax | No | No |
| Territorial taxation | No | No |
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.
Régime Impatriati (70 % d'exonération)
Duration: 5 ans (prolongeable de 5 ans sous conditions)
Les travailleurs qui transferent leur résidence fiscale en Italie peuvent bénéficier d'une exonération de 70 % de leur revenu imposable (50 % depuis 2024 pour les nouveaux bénéficiaires). Seuls 30 à 50 % des revenus sont effectivement imposés, ce qui réduit considérablement la charge fiscale.
Cost of living
| Monthly cost (single) | 800 € | 1 200 € |
| Monthly cost (couple) | 1 300 € | 1 900 € |
| City center rent | 550 € | 900 € |
| Outside city rent | 350 € | 550 € |
| Private health insurance | 45 € | 0 € |
| Public healthcare | Accessible | Accessible |
Estimated total monthly budget (single, with city center rent)
Mauritius is approximately 750 € cheaper per month in total.
Quality of life
| Average temperature | 25°C | 15°C |
| Safety | 5/10 | 5/10 |
| Health index | 63/100 | 65/100 |
| Internet | 50 Mbps | 80 Mbps |
| Timezone vs Paris | +3h | +0h |
| French-speaking community | Large | Small |
| Languages | Anglais, Français, Créole mauricien | Italien |
| Currency | Roupie mauricienne (MUR) | Euro (EUR) |
| Corruption index | 50/100 | 56/100 |
| Democracy index | 7.05/10 | 7.69/10 |
Settling in
| Residence permit delay | 2 months | 6 months |
| Company creation | 6 days | 11 days |
| Bank account | Easy | Moderate |
| Political stability | 7/10 | 7/10 |
| Ease of business | 13th worldwide | 58th worldwide |
Summary
Mauritius
- Top IT: 20% | Corp. tax: 15%
- Cost of living: 800 €/mo
- Safety: 5/10 | Health: 63/100
- Regime: Global Business Licence (GBL) (Illimitée)
Italy
- Top IT: 43% | Corp. tax: 24%
- Cost of living: 1 200 €/mo
- Safety: 5/10 | Health: 65/100
- Regime: Régime Impatriati (70 % d'exonération) (5 ans (prolongeable de 5 ans sous conditions))
Comparative analysis: Mauritius vs Italy
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 43% in Italie. Corporate tax stands at 15% versus 24%. Capital gains are taxed at 0% in Mauritius versus 26% in Italy.
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 1 200 EUR/month in Italie. City center rent averages 550 EUR versus 900 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.