⚖️ 🇲🇩 Moldova vs 🇲🇺 Mauritius
📊 AT A GLANCE
| Metric | 🇲🇩 Moldova | 🇲🇺 Mauritius |
|---|---|---|
| Top Personal Income Tax | 12.00% | 20.00% |
| Effective Top PIT Rate | 12.00% | 20.00% |
| Corporate Tax Rate | 12.00% | 15.00% |
| VAT / GST | 20.00% (TVA) | 15.00% (VAT) |
| Tax System | Worldwide | Worldwide |
| Tax Treaties | 46 | 46 |
💰 INCOME TAX RATES
| Rate | Moldova | Mauritius |
|---|---|---|
| Top PIT Rate | 12.00% | 20.00% |
| Effective Top PIT | 12.00% | 20.00% |
| Capital Gains Tax | 12.00% | 0.00% |
| CG Notes | 12% flat. | No capital gains tax in Mauritius. |
| SS Employee | 0.00% | 3.00% |
| SS Employer | 24.00% | 6.00% |
🏦 WITHHOLDING RATES
| Type | Moldova | Mauritius |
|---|---|---|
| Dividend WHT | 6.00% | 0.00% |
| Interest WHT | 12.00% | 15.00% |
| Royalty WHT | 12.00% | 15.00% |
📋 OTHER TAXES
| Tax | Moldova | Mauritius |
|---|---|---|
| Corporate Tax | 12.00% | 15.00% |
| Inheritance Tax | 0.00% | — |
| Wealth Tax | — | — |
🔧 TAX FEATURES
| Feature | Moldova | Mauritius |
|---|---|---|
| Personal Income Tax | Yes | Yes |
| Capital Gains Tax | Yes | No |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | No | No |
| Exit Tax | No | No |
| CFC Rules | No | No |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | No | Yes |
| Territorial Exemption | No | No |
🌟 SPECIAL REGIMES
| Regime | Moldova | Mauritius |
|---|---|---|
| Digital Nomad Tax Regime | No | No |
| Non-Dom Regime | No | No |
Active Special Tax Regimes
| Detail | Moldova | Mauritius |
|---|---|---|
| Regime | Global Business Licence (GBL) — 3.00% flat |
📅 RESIDENCY & FILING
| Detail | Moldova | Mauritius |
|---|---|---|
| Residency Threshold | 183 days | 183 days |
| Residency Rules | Resident if domicile or present 183+ days in fiscal year | Tax resident if domiciled in Mauritius and has permanent place of abode there, or present for 183+ days in a year, or present for aggregate 270+ days in current and two preceding years. |
| Filing Deadline | April 25 | September 30 |
| Auto Extension | No | No |
| Filing Notes | — | Individual returns due by September 30 following the end of the income year (July-June). March 31 for those on calendar year. |