Two destinations, two philosophies.<\/p>\n
If you are hesitating between Mauritius<\/strong> And Dubai (United Arab Emirates)<\/strong>, The right decision almost always depends on three criteria: taxation<\/strong>, the cost of living<\/strong> (especially housing + school) and quality of daily life<\/strong>. In this 2026 guide, you will find a clear comparison and figures. sourced<\/em>, and concrete examples (employee, entrepreneur, investor) to help you envision yourself in the situation.<\/p>\n To get to the point:<\/p>\n Dubai<\/strong> is often attractive if your main objective is to maximize net income<\/strong> (no federal income tax, according to current rules) and to operate in a highly international environment. The downside: accommodation<\/strong> And school<\/strong> weigh heavily on the budget.<\/p>\n Maurice<\/strong> This is a good option if you are looking for a compromise between taxation, living environment and climate, with progressive personal taxation (see taxation section) and a daily cost that can remain controlled depending on the location.<\/p>\n Dubai<\/strong> is a structured regional hub (MENA), with modernized corporate taxation (federal corporate tax) and a \u201cbusiness first\u201d logic.<\/p>\n Maurice<\/strong> is appreciated for its stability, its position between Africa\/Asia and its tax regimes (including mechanisms for partial exemption on certain foreign income, subject to conditions of substance and eligibility).<\/p>\n The comparison often hinges on:<\/p>\n Both markets are open to foreigners, but with different frameworks:<\/p>\n Important :<\/strong> Taxation depends on your tax residence, the nature of your income, tax treaties, and (often) your country of origin. The information below is a 2026 comparison basis; please verify it for your specific situation.<\/p>\n Mauritius (2025\/2026 salary scale)<\/strong> According to the Mauritius Revenue Authority, the rates applicable to individuals starting with the income year beginning July 1, 2025<\/em> are :<\/p>\n Source (MRA): Mauritius Revenue Authority \u2013 Payroll Taxes (PDF)<\/a>.<\/p>\n Dubai \/ United Arab Emirates<\/strong> The UAE government indicates that there is no no personal income tax<\/strong> (at the federal level) within the framework presented, which explains much of Dubai's appeal to high earners. Source: Ministry of Economy UAE \u2013 No Income Tax and Full Profit Transfer<\/a>.<\/p>\n A useful distinction for freelancers<\/em> In the Emirates, a natural person engaged in commercial activity may be subject to corporate tax according to the applicable rules (e.g., revenue threshold). See summary: PwC Tax Summaries \u2013 UAE (Individuals)<\/a>.<\/p>\n Mauritius<\/strong> The definition of an individual's tax residence is often summarized by presence thresholds: 183 days<\/strong> over a year of income, or 270 days<\/strong> over the current year + the two preceding years (aggregated), according to the definition used in the CRS\/OECD reference documents. Source: OECD \u2013 Mauritius Tax Residency (PDF)<\/a>.<\/p>\n United Arab Emirates<\/strong> Criteria exist (in particular 183 days<\/strong> Or 90 days<\/strong> (with conditions), as specified by the Ministry of Finance. Source: UAE Ministry of Finance \u2013 Implementation of Cabinet Decision No. 85 of 2022.<\/p>\n Mauritius<\/strong> : the \u201cheadline\u201d rate is 15%<\/strong> for resident companies. There are special cases (e.g., export of goods at a rate of 3% according to specific rules) and a mechanism for\u2019exemption from 80%<\/strong> on certain eligible foreign income, which may lead to maximum effective rate of 3%<\/strong> on specific flows, under certain conditions. Source: PwC Tax Summaries \u2013 Mauritius (Corporate)<\/a>.<\/p>\n Developments to be aware of in Mauritius (2025\u20132026):<\/p>\n Dubai \/ United Arab Emirates<\/strong> : the federal corporate tax provides for a rate of 9%<\/strong> beyond a threshold (with a tier at 0% below the stated threshold), and specific rules for Free Zones (0% on \u201cqualifying income\u201d for eligible entities, subject to conditions). Official source: UAE Federal Tax Authority \u2013 Corporate Tax General Guide (PDF)<\/a>. Supplementary summary: PwC \u2013 Doing Business in the UAE (PDF)<\/a>.<\/p>\n Mauritius<\/strong> The MRA indicates that there is no no capital gains tax<\/strong> in Mauritian tax legislation. Source: MRA \u2013 Capital Gains (PDF)<\/a>. (Note: this does not eliminate any potential taxes in your country of origin.)<\/p>\n United Arab Emirates<\/strong> Generally speaking, there is no separate "capital gains" regime as found elsewhere; the rules may fall within the corporate framework depending on the circumstances. Source: PwC Tax Summaries \u2013 UAE (Corporate, income determination)<\/a>.<\/p>\n To give an idea of the scale, we use data Numbeo<\/strong> (contributory database) consulted in March 2026<\/strong> on Dubai<\/strong> And Port Louis<\/strong>. These figures are averages\/intervals reported: they vary according to neighborhood, status, season and negotiation.<\/p>\n\n
Mauritius or Dubai: which choice is right for you?<\/h2>\n
International employees<\/h3>\n
Entrepreneurs & business creators<\/h3>\n
Families<\/h3>\n
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Real estate investors<\/h3>\n
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Tax comparison 2026: taxes, VAT, tax residence<\/h2>\n
Taxation of individuals (salaries, income)<\/h3>\n
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Tax residency: rules of presence (very simplified)<\/h3>\n
Corporate taxation: corporation tax<\/h3>\n
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VAT and indirect taxes<\/h3>\n
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Capital gains: is there a \u201ccapital gains tax\u201d?<\/h3>\n
Cost of living: housing, transport, education, healthcare (2026 figures)<\/h2>\n
Quick comparative table (Dubai vs Port Louis) \u2013 2026 benchmarks<\/h3>\n