Mauritius vs United Arab Emirates: tax comparison for expats & nomads
A sourced head-to-head on Mauritius and United Arab Emirates: 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 United Arab Emirates, side by side
| Mauritius | United Arab Emirates | |
|---|---|---|
| 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 | 0%ⓘPwC Worldwide Tax Summaries“There is currently no personal income tax in the United Arab Emirates. As such, there are no individual tax registration or reporting obligations.”View source · accessed 2026-08-09 |
| 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“Was physically present in the United Arab Emirates for a period of 183 days or more during a consecutive 12-month period.”View source · accessed 2026-08-09 |
| Signature tax regime | [source]PwC Worldwide Tax Summaries“There is no tax on capital gains in Mauritius.”View source · accessed 2026-09-08 | No capital-gains tax: NoneⓘPwC Worldwide Tax Summaries“There is currently no personal income tax in the United Arab Emirates.”View source · accessed 2026-08-09 |
| 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 — Virtual Working Programme / Remote Work VisaⓘCitizen Remote“renewable annually as long as the eligibility criteria are met.”View source · accessed 2026-08-09 |
| 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 | USD 3,500 / monthⓘCitizen Remote“At least USD $3,500 per month (or equivalent in other currencies)”View source · accessed 2026-08-09 |
Every figure links to its source and verification date. Full guides: Mauritius · United Arab Emirates.
Frequently asked questions
Is Mauritius or United Arab Emirates 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 United Arab Emirates?
Mauritius treats you as tax resident after 183 days, and United Arab Emirates 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 United Arab Emirates have a digital nomad visa?
Mauritius has a dedicated nomad/remote-work visa; United Arab Emirates has a dedicated nomad/remote-work visa (income requirement around USD 3,500 / month). See the "Digital nomad visa" row below for the sourced detail.