Mauritius vs Panama: tax comparison for expats & nomads
A sourced head-to-head on Mauritius and Panama: tax-residency rules, income tax rates, special regimes and nomad visas, side by side. Income tax only, not tax advice.
Effective income tax by income
An effective-rate comparison for this pair isn’t available yet (one country’s full bracket table is still being verified). The sourced fact comparison below still applies — and the interactive tool covers every modelled country.
Mauritius vs Panama, side by side
| Mauritius | Panama | |
|---|---|---|
| Top income tax rate | 20%ⓘPwC Worldwide Tax Summaries“As of 1 July 2023, a progressive tax system has been introduced.”View source · accessed 2026-09-08 | 25%ⓘPwC Worldwide Tax Summaries“Over 50,000 | Tax on column 1 (USD): 5,850 | Tax on excess (%): 25”View source · accessed 2026-09-18 |
| Tax-residency day threshold | 183 daysⓘPwC Worldwide Tax Summaries“Presence in Mauritius is for a period of or periods amounting in the aggregate to at least 183 days in that income year.”View source · accessed 2026-09-08 | 183 daysⓘPwC Worldwide Tax Summaries“A resident is a person who is physically located and has been generating income in Panama for more than 183 days during the year.”View source · accessed 2026-09-18 |
| Signature tax regime | [source]PwC Worldwide Tax Summaries“There is no tax on capital gains in Mauritius.”View source · accessed 2026-09-08 | NoneⓘPwC Worldwide Tax Summaries“There are no inheritance, estate, or gift taxes in Panama.”View source · accessed 2026-09-18 |
| Digital nomad visa | Yes — Premium Travel VisaⓘEconomic Development Board Mauritius“The Premium Visa aims at encouraging foreign nationals to come for a long stay as a tourist, a retiree or a professional willing to come with his/her family and work remotely from Mauritius, in a COVID-safe destination.”View source · accessed 2026-09-08 | Yes — Visa de Corta Estancia como Trabajador Remoto (Short Stay Visa for Remote Workers)ⓘServicio Nacional de Migración de Panamá“Decreto Ejecutivo No. 198 / Que crea la Visa de Corta Estancia como Trabajador Remoto, y se dictan otras disposiciones.”View source · accessed 2026-09-18 |
| Nomad-visa income requirement | [source]Economic Development Board Mauritius“Minimum amount of USD 1500 per month for each adult applicant and minimum amount of USD 500 per month for each dependent child”View source · accessed 2026-09-08 | [source]Galindo, Arias & López“un monto anual no menor a US$36,000.00 (US$3,000.00 mensuales), o su equivalente en moneda extranjera”View source · accessed 2026-09-18 |
Every figure links to its source and verification date. Full guides: Mauritius · Panama.
Frequently asked questions
Is Mauritius or Panama better for tax?
It depends on your income, residency status and which special regime you qualify for. Compare the residency rules, rates and regimes side by side below, and use the interactive tool for your own income.
Which has the lower tax-residency threshold, Mauritius or Panama?
Mauritius treats you as tax resident after 183 days, and Panama after 183 days. But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.
Does Mauritius or Panama have a digital nomad visa?
Mauritius has a dedicated nomad/remote-work visa; Panama has a dedicated nomad/remote-work visa. See the "Digital nomad visa" row below for the sourced detail.