Mauritius
Portugal
Mauritius vs Portugal
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 20% | 48% |
| Corporate tax | 15% | 19% |
| Capital gains | 0% | 0% |
| VAT | 15% | 23% |
| Tax treaty with France | Yes | Yes |
| Special regime | Global Business Licence (GBL) | Incentivo Fiscal à Investigação Científica e Inovação (IFICI) |
| 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.
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 € |
| Private health insurance | 45 € | 80 € |
| 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 | 17°C |
| Safety | 5/10 | 7/10 |
| Health index | 63/100 | 72/100 |
| Internet | 50 Mbps | 120 Mbps |
| Timezone vs Paris | +3h | -1h |
| French-speaking community | Large | Medium |
| Languages | Anglais, Français, Créole mauricien | Portugais |
| Currency | Roupie mauricienne (MUR) | Euro (EUR) |
| Corruption index | 50/100 | 61/100 |
| Democracy index | 7.05/10 | 7.95/10 |
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 |
| Ease of business | 13th worldwide | 39th 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)
Portugal
- Top IT: 48% | Corp. tax: 19%
- Cost of living: 1 200 €/mo
- Safety: 7/10 | Health: 72/100
- Regime: Incentivo Fiscal à Investigação Científica e Inovação (IFICI) (10 ans)
Comparative analysis: Mauritius vs Portugal
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 48% in Portugal. Corporate tax stands at 15% versus 19%.
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 Portugal. City center rent averages 550 EUR versus 950 EUR.
Which country is safer?
Portugal scores higher on safety (7/10 versus 5/10). In terms of healthcare, Portugal leads with an index of 72/100 compared to 63/100 for Ile Maurice.
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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.