Malta vs Mauritius: which jurisdiction wins?

Malta vs Mauritius — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.

	Malta	Mauritius
Tax headline	35% headline, ~5% effective via refund system	15% with partial exemption (effective ~3%)
Formation days	7	10
First-year cost	$4,500	$4,500
Treaties	70+	46+
Substance	EU substance requirements + DAC6	Substance required for GBC status
Banking	Bank of Valletta, APS, plus EU EMIs	MCB, SBM, AfrAsia

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