Ile Maurice
Malte
Ile Maurice vs Malte
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 20% | 35% |
| Corporate tax | 15% | 35% |
| Capital gains | 0% | 35% |
| VAT | 15% | 18% |
| Tax treaty with France | Yes | Yes |
| Special regime | Global Business Licence (GBL) | Non-Dom (Remittance Basis) |
| 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.
Non-Dom (Remittance Basis)
Duration: Illimitée, tant que le statut non-dom est maintenu
Les résidents non-domiciliés à Malte ne sont imposés que sur les revenus de source maltaise et les revenus étrangers rapatriés à Malte. Les revenus et plus-values étrangers non rapatriés sont exonérés. Un impot minimum annuel de 5 000 EUR s'applique.
Cost of living
| Monthly cost (single) | 800 € | 1 200 € |
| Monthly cost (couple) | 1 300 € | 1 900 € |
| City center rent | 550 € | 950 € |
| Outside city rent | 350 € | 700 € |
Estimated total monthly budget (single, with city center rent)
Ile Maurice is approximately 800 € cheaper per month in total.
Quality of life
| Average temperature | 25°C | 19°C |
| Safety | 7/10 | 8/10 |
| Health index | 63/100 | 80/100 |
| Internet | 50 Mbps | 100 Mbps |
| Timezone vs Paris | +3h | +0h |
| French-speaking community | Large | Small |
Settling in
| Residence permit delay | 2 months | 3 months |
| Company creation | 6 days | 10 days |
| Bank account | Easy | Easy |
| Political stability | 7/10 | 8/10 |
Summary
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)
Malte
- Top IT: 35% | Corp. tax: 35%
- Cost of living: 1 200 €/mo
- Safety: 8/10 | Health: 80/100
- Regime: Non-Dom (Remittance Basis) (Illimitée, tant que le statut non-dom est maintenu)
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.