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Mauritius or Dubai, Portugal or Thailand: How They Compare

By Rory Phillips · Published

The four countries decide tax residence on days (183 in Mauritius, the UAE and Portugal, 180 in Thailand), and they differ on what they do with income from abroad. The UAE says it levies no income tax on individuals. Mauritius and Thailand tax foreign income of residents when it is brought in, and Portugal taxes residents on worldwide income, with its non-habitual resident regime closed to new entrants from 1 January 2024. Official inflation runs from 2.82% in Thailand to 5.7% in Mauritius, but the dates and measures differ.

This comparison is for remote workers and retirees weighing Mauritius against Dubai, Portugal and Thailand. It covers tax residence, income from abroad, long-stay permits and official inflation. It is educational only, not a recommendation for or against any country, and every fact comes from a government page read on 30 October 2026.

The comparison at a glance

MauritiusUAEPortugalThailand
Tax residence test (broad)183 days in an income year (1 July to 30 June), or 270 days over three years, or domicile183 days, or 90 days with further conditions, or usual residence and centre of interests (Cabinet Decision 85 of 2022)More than 183 days in any 12-month period beginning or ending in the year, or a home kept as a habitual residence180 days or more in a calendar tax year
Foreign income of a residentTaxed when received in MauritiusNo income tax on individuals. Corporate tax can reach individuals who run a businessTaxed as part of worldwide income. NHR closed to new entrants from 1 January 2024Income earned from 1 January 2024 is taxed when remitted to Thailand
Remote-work permitPremium Visa: more than six months, up to one year, renewable, freeRemote work visa: one year, salary certificate of USD 3,500 or equivalentRemote-work visa categories exist. The portal that sets the documents blocked our access, so we cannot give the current checklistDestination Thailand Visa: five years, up to 180 days per entry, THB 500,000 in funds
Retiree permitRetired non-citizen permit: age 50 or over, USD 24,000 in funds at application, up to 10 yearsRetirement visa: five years, age 55, with property and savings or an annual income testA retirement and passive-income residence visa exists. We could not read the official requirementsNon-Immigrant O-A: age 50 or over, one year, THB 800,000, no work
Official inflation, latest read5.7% year on year, September 2026No national outturn found. Dubai 5.3% in Q2 2026. Central bank forecast 2.4% for 20263.8% year on year, October 2026 flash estimate2.82% year on year, September 2026

The table is a map and not a verdict. Each row has caveats, set out country by country below. Mauritius revises its rules each June Budget, so check the date on every source.

Mauritius

Tax residence follows days under section 73 of the Income Tax Act. A person is resident for an income year, which runs from 1 July to 30 June, with 183 days or more in it, or 270 days or more across it and the two years before, or by domicile. A resident is taxed on income arising abroad when it is received in Mauritius. There is no capital gains, inheritance or wealth tax. From 1 July 2026 the rate is 0% on the first Rs 500,000 of chargeable income, 10% on the next Rs 500,000, 20% up to Rs 12 million and 35% above. Our Mauritius tax guide covers the Premium Visa rules in sections 73B and 74A, pensions and treaties.

The Premium Visa, run by the Economic Development Board (EDB), allows a stay of more than six months and up to one year with an option to renew. It is issued free of charge, the main place of business or source of income must be outside Mauritius, and the holder may not enter the Mauritian labour market. The EDB states no minimum income. The Premium Visa guide has the checklist.

The retired non-citizen permit is open from age 50. The EDB asks for evidence of USD 24,000, or a guaranteed income of USD 2,000 a month, a permit fee of USD 1,000, and the permit lasts 10 years with renewal for another 10. Employment is not allowed, though investing is, provided the holder draws no salary from the business. See retiring in Mauritius for the stages and the application fee.

For prices, Statistics Mauritius put inflation for September 2026 at 5.7% year on year and 4.1% on the 12-month average. The first compares like with like.

United Arab Emirates (Dubai)

The UAE government’s own portal says the country does not levy income tax on individuals, and applies 5% VAT and a corporate tax on the net income or profit of corporations and businesses. The Federal Tax Authority adds that corporate tax reaches individuals who conduct a business in the UAE under a commercial licence.

Tax residence still exists as a concept. Cabinet Decision 85 of 2022 sets the tests, and the Ministry of Finance’s Ministerial Decision 27 of 2023 explains them: days or part-days of presence count toward 183-day and 90-day thresholds, and a person can also be resident through a usual place of residence and the centre of interests. The conditions of the 90-day route sit in the legislation, which we did not read in full.

The remote work visa lasts one year and allows entry under self-sponsorship. The u.ae page asks for a salary certificate showing at least USD 3,500 or the equivalent, a copy of health insurance, a medical fitness test and proof of work outside the UAE. The page lists no fee.

The retirement visa lasts five years. The English u.ae page asks for age 55 at retirement and at least 15 years of work, plus either property worth at least AED 1 million together with savings of at least AED 1 million, or an annual income of at least AED 180,000, rising to AED 240,000 for Dubai. The federal identity authority’s (ICP) service page, read the same day, differs: it lists age 55 or 15 years of service, property worth AED 1 million or a deposit of the same value, or an annual income of AED 240,000. Read both before relying on either.

On prices, we found no national 2026 consumer price figure on a UAE government page we could open. The Central Bank of the UAE reports Dubai inflation of 5.3% year on year in the second quarter of 2026 and forecasts UAE inflation at 2.4% for 2026.

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Portugal

The Portal das Finanças publishes article 16 of the personal income tax code. A person is resident with more than 183 days in any 12-month period that begins or ends in the year, or with fewer days and a home they appear to intend to keep as a habitual residence. Under article 15, residents are taxed on worldwide income, non-residents only on income earned in Portugal.

The Portal das Finanças says the non-habitual resident (NHR) regime was repealed from 1 January 2024 and replaced by the tax incentive for scientific research and innovation. People already registered as NHR on that date keep their benefits to the end of their original 10-year period. The replacement’s conditions sit in Portaria 352/2024/1, which we could not read as text, so we state none.

On permits, the government’s news page on the foreigners law describes a temporary stay and residence visa for digital nomads. Employees and the self-employed alike show average monthly income over the last three months of at least four minimum salaries. That page dates from 3 October 2022. The directorate for labour relations gives the 2026 monthly minimum wage as EUR 920, so the same multiple would come to EUR 3,680. That sum is our arithmetic on a 2022 rule; the visa portal, vistos.mne.gov.pt, refused our requests, so confirm it there. For the retirement and passive-income residence visa, we could not read any official requirement and so state none.

For prices, Statistics Portugal (INE) published a flash estimate on 30 October 2026 that the year-on-year rate of change of the consumer price index rose to 3.8% in October. A flash estimate can be revised.

Thailand

Under the Revenue Code, a person staying in Thailand for 180 days or more in a tax year is treated as resident. The Revenue Department says foreign-sourced income is taxable if two conditions are met: it was earned in a tax year from 1 January 2024 onward by someone who stayed 180 days or more in that year, and it has been remitted to Thailand, wholly or partly, even in a later year. Foreign income earned before 1 January 2024 and remitted later is not taxed, nor is foreign income of someone who was not resident in the year it arose. Foreign tax can be credited where a double taxation agreement allows. Before 2024, only income remitted in the year it was earned was taxed.

The Destination Thailand Visa (DTV) has a workcation category for remote workers and freelancers. The London embassy page gives five years’ validity, multiple entries, stays of up to 180 days per entry, one extension of up to 180 days, a fee of GBP 300 and evidence of funds of at least THB 500,000. It also requires proof of permanent residence in the UK, Ireland or a British Overseas Territory. The Savannakhet consulate says that from 31 August 2026 applicants must be permanent residents of the country where they apply. Where you hold residence therefore decides where you may apply.

The Non-Immigrant O-A is the long-stay retirement visa. The Pretoria embassy page asks for age 50 or over, at least THB 800,000 in a bank account, health insurance of at least THB 40,000 outpatient and THB 400,000 inpatient cover, and allows one year with employment prohibited.

For prices, the Bank of Thailand shows headline inflation of 2.82% year on year for September 2026.

What this table cannot tell you

  • Rents and living costs. We have not compared rents, restaurant prices or school fees, because the only sources that cover all four countries are commercial indexes. Inflation shows how fast prices are moving in each place, not how high they stand. Our Mauritius cost of living guide sticks to official sources.
  • Your own tax position. The tax tests above say when a country treats you as resident. They do not say what happens to a pension, to rental income or to a business, nor how a double taxation agreement and the rules of the country you leave interact. That takes a qualified tax adviser in both countries, or the tax authority itself.
  • Days and presence. Four countries with four day counts can leave someone resident in two at once, or in none. The treaty between the countries involved settles that, and no table can.
  • Healthcare, safety, climate and family. These count for a great deal and none appears here. Start from moving to Mauritius for the Mauritian side.

Frequently asked questions

Which of the four countries has no personal income tax?

The UAE government portal states that the UAE does not levy income tax on individuals. It does apply 5% VAT, and corporate tax on the net income of businesses, which the Federal Tax Authority says can reach individuals who run a business under a commercial licence. Mauritius, Portugal and Thailand all tax residents, on different bases.

Does Portugal still have the non-habitual resident regime?

Not for new entrants. The Portal das Finanças says the regime was repealed from 1 January 2024 and replaced by a tax incentive for scientific research and innovation. People already registered as non-habitual residents on that date keep their benefits until the end of their original 10-year period.

Does Thailand tax income from abroad?

It can. The Revenue Department says foreign-sourced income is taxable when it was earned in a tax year from 1 January 2024 onward by someone who stayed in Thailand for 180 days or more in that year, and it is remitted to Thailand, even in a later year. Income earned before 2024 and remitted later is not taxed.

How do the remote-work permits differ in length?

The Mauritius Premium Visa allows more than six months and up to one year, renewable. The UAE remote work visa lasts one year. The Thai Destination Thailand Visa is valid for five years with stays of up to 180 days per entry. For Portugal we could not read the current official checklist, so we state no duration.

Are retirees treated the same way in each country?

No. Mauritius offers a retired permit from age 50 for up to 10 years, with no employment. The UAE retirement visa lasts five years and asks for age 55 at retirement. Thailand offers a one-year O-A visa from age 50 with employment prohibited. Each has its own funds test, and the figures are in the table above.

Page history. First published 30 October 2026, with every source checked that day. Corrections are listed here with their date and what changed.

Sources, checked 30 October 2026

Every source is a government, tax authority, central bank, statistics office or embassy page. Where the Portuguese visa portal and some Thai and UAE pages could not be opened or read, we left the facts out, as noted in the text.

General information only, not immigration, tax, legal or financial advice. Each of these countries changes its rules, so check the official pages above and ask a qualified tax adviser in both countries before you act.

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