Mauritius
Malta
Mauritius vs Malta
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 20% | 35% |
| Corporate tax | 15% | 35% |
| Capital gains | 0% | 0% |
| VAT | 15% | 18% |
| Tax treaty with France | Yes | Yes |
| Special regime | Global Business Licence (GBL) | Non-Dom (Remittance Basis) |
| 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.
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 € |
| Private health insurance | 45 € | 60 € |
| Public healthcare | Accessible | Accessible |
Estimated total monthly budget (single, with city center rent)
Mauritius is approximately 800 € cheaper per month in total.
Quality of life
| Average temperature | 25°C | 19°C |
| Safety | 5/10 | 6/10 |
| Health index | 63/100 | 53/100 |
| Internet | 50 Mbps | 100 Mbps |
| Timezone vs Paris | +3h | +0h |
| French-speaking community | Large | Small |
| Languages | Anglais, Français, Créole mauricien | Maltais, Anglais |
| Currency | Roupie mauricienne (MUR) | Euro (EUR) |
| Corruption index | 50/100 | 51/100 |
| Democracy index | 7.05/10 | 7.68/10 |
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 |
| Ease of business | 13th worldwide | 88th 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)
Malta
- Top IT: 35% | Corp. tax: 35%
- Cost of living: 1 200 €/mo
- Safety: 6/10 | Health: 53/100
- Regime: Non-Dom (Remittance Basis) (Illimitée, tant que le statut non-dom est maintenu)
Comparative analysis: Mauritius vs Malta
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 35% in Malte. Corporate tax stands at 15% versus 35%.
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 Malte. City center rent averages 550 EUR versus 950 EUR.
Which country is safer?
Malte scores higher on safety (6/10 versus 5/10). In terms of healthcare, Ile Maurice leads with an index of 63/100 compared to 53/100 for Malte.
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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.