Ile Maurice
Portugal
Ile Maurice vs Portugal
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 20% | 48% |
| Corporate tax | 15% | 19% |
| Capital gains | 0% | 28% |
| VAT | 15% | 23% |
| Tax treaty with France | Yes | Yes |
| Special regime | Global Business Licence (GBL) | Incentivo Fiscal à Investigação Científica e Inovação (IFICI) |
| 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.
Incentivo Fiscal à Investigação Científica e Inovação (IFICI)
Duration: 10 ans
Successeur du NHR depuis 2024. Taux forfaitaire de 20 % sur les revenus portugais pour les nouveaux résidents fiscaux exerçant des activités à haute valeur ajoutée ou dans la recherche scientifique.
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 € | 600 € |
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 | 17°C |
| Safety | 7/10 | 9/10 |
| Health index | 63/100 | 85/100 |
| Internet | 50 Mbps | 120 Mbps |
| Timezone vs Paris | +3h | -1h |
| French-speaking community | Large | Medium |
Settling in
| Residence permit delay | 2 months | 6 months |
| Company creation | 6 days | 5 days |
| Bank account | Easy | Moderate |
| 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)
Portugal
- Top IT: 48% | Corp. tax: 19%
- Cost of living: 1 200 €/mo
- Safety: 9/10 | Health: 85/100
- Regime: Incentivo Fiscal à Investigação Científica e Inovação (IFICI) (10 ans)
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.