French Pension in Mauritius: Taxation, Procedures, Precautions

A French retiree moving to Mauritius must understand how their pension will be taxed. Taxation depends on the nature of the pension (social security pension, private pension or public-sector pension), on the tax treaty between France and Mauritius, and on the retiree’s tax residence. This guide details the applicable rules, the procedures to anticipate and the points to watch for an expatriation or property investment project in Mauritius.

How does the France-Mauritius tax treaty regulate pension taxation?

France and Mauritius are bound by a tax treaty aimed at avoiding double taxation. This treaty specifies in which country a retirement pension is taxed, depending on its nature and the beneficiary’s tax residence.

The treaty of 11 December 1980 does not treat all pensions alike: its Articles 18 and 19, which the OECD Multilateral Instrument has not modified, distinguish several categories. The French tax administration classes as social security pensions all those made compulsory by law. Your pension fund tells you the nature of each pension it pays.

• Compulsory basic pension (general scheme of the Cnav, agricultural scheme of the MSA, special schemes): a social security pension, taxable in France only (Article 18, paragraph 2).
• Compulsory Agirc-Arrco supplementary pension, like the compulsory supplementary scheme for the self-employed: a social security pension, taxable in France only (Article 18, paragraph 2).
• Other pensions falling under French social security: voluntary old-age insurance with the Caisse des Français de l’étranger, or a company or industry-wide additional pension that the employee was required to join. They are taxable in France only (Article 18, paragraph 2).
• Private pensions outside compulsory social security (additional pension joined voluntarily, life annuity): taxable in Mauritius only for a Mauritian tax resident (Article 18, paragraph 1).
• Public-sector pensions (State, local authorities, public bodies, for services rendered to them): taxable in France (Article 19, paragraph 2, a). If the retiree is both a resident of Mauritius and a Mauritian national, even if also a French national, the pension remains taxable in France and Mauritius may also tax it (Article 19, paragraph 2, b); Mauritius then grants a credit equal to the French tax, limited to the Mauritian tax (Article 24, paragraph 1, b). The table in the French notice 2041-E, provided for information, presents this case differently; the BOFiP refers to the text of the treaty, which prevails. A pension linked to an industrial or commercial activity of a public body follows Article 18 (Article 19, paragraph 3).
• Private pension that Mauritius does not tax: Article 18, paragraph 3, gives France back the right to tax a private pension outside social security that is not subject to tax in Mauritius under Mauritian law. Mauritius taxes a resident’s foreign income only if it is remitted there: such a pension left outside Mauritius may become taxable in France again. This rule does not affect social security pensions, which are taxable in France in every case.

The treaty provides for particular cases and exceptions. It is therefore essential to analyse your personal situation or seek specialised advice, especially if you have several sources of income or change tax status.

What criteria determine tax residence in Mauritius?

Tax residence is a central element: it determines the country where you must declare and, potentially, pay tax on your pensions. In Mauritius, you are a tax resident if you spend at least 183 days there in the income year, or 270 days over that year and the two preceding ones, or if your domicile is established there, unless you have a permanent residence abroad. A residence permit, obtained for example through an eligible property investment, does not by itself make you a tax resident.

• A retiree who settles permanently in Mauritius and has their main home there may be considered a Mauritian tax resident.
• It is important not to keep a predominant centre of economic or family interests in France, at the risk of being considered a French tax resident despite living in Mauritius.

Tax resident status must be assessed carefully, as it conditions the application of the tax treaty and the taxation applicable to the pension.

Taxation of French pensions in Mauritius: principles and procedures

Social security pensions (basic pension, Agirc-Arrco supplementary pensions, other compulsory schemes) remain taxed in France: the French fund applies the non-resident withholding tax (in 2026, after a 10% allowance, 0% up to €17,275, 12% up to €50,112 and 20% above) and you declare them each year in France. Mauritius does not tax them (Article 24 of the treaty). A private pension outside social security, for its part, is taxed in Mauritius only, once Mauritian tax residence is established. In every case, it is essential to:

• Declare to the Mauritius Revenue Authority (MRA), by 15 October at the latest, the pension taxable in Mauritius.
• Inform the French pension funds of your change of residence: they apply the non-resident withholding tax to social security pensions, and no French withholding is due on a pension taxable only in Mauritius.
• Provide, if necessary, a Mauritian tax residence certificate to justify the application of the treaty.

For public-sector pensions, taxation remains in France; if you are also a Mauritian national, Mauritius may tax them as well, with a credit equal to the French tax. It is the nature of each pension, as stated by the fund that pays it, that decides the country of taxation.

Advantages and limitations of taxation in Mauritius for French retirees

One of the attractions for French retirees in Mauritius lies in the local taxation, often perceived as more favourable than in France. However, several points must be considered:

• Advantages: for a pension taxable in Mauritius, a scale of 0% up to Rs 500,000 of annual income, then 10%, 20% and 35% above Rs 12 million; neither wealth tax nor inheritance tax in Mauritius.
• Limitations: the tax treaty does not apply in the same way to all pensions; family situation, ownership of assets in France, or receipt of other income can complicate the overall tax situation.

It is recommended to carry out a wealth and tax assessment before any expatriation project, to anticipate the implications and avoid common mistakes, such as underestimating the impact of a second home in France or a temporary return.

Precautions and mistakes to avoid before moving to Mauritius

Several precautions should be taken before transferring tax residence to Mauritius:

• Verify the exact nature of each pension (social security, private or public-sector) with the fund that pays it, and its tax treatment under the treaty.
• Anticipate administrative procedures with French pension funds and the MRA.
• Evaluate your entire tax situation (income, property, inheritance) to avoid any unpleasant surprises.
• Find out about the conditions for obtaining a residence permit in Mauritius, particularly through property investment. For more information on buying or investing in Mauritius, consult our dedicated guide.

Finally, it is advisable to consult a professional specialising in international taxation to secure your project and avoid errors of interpretation.

Conclusion: understanding the taxation of French pensions in Mauritius

The taxation of French pensions in Mauritius depends on the type of pension, tax residence, and the treaty between the two countries. An expatriation or investment project in Mauritius requires personalised analysis, precise procedures, and close attention to tax aspects. To secure your move and optimise your situation, rigorous preparation and expert support are essential.

⚠️ The costly mistake: moving on the assumption that every pension becomes taxable in Mauritius. Compulsory basic and supplementary pensions (Cnav, Agirc-Arrco…), other social security pensions and public-sector pensions remain taxable in France even when you live in Mauritius. Have your precise situation validated before departure, not after.

Frequently asked questions

Is a French private pension taxed in Mauritius?

It depends on its nature. The basic pension and the Agirc-Arrco supplementary pension of a former private-sector employee are social security pensions: they remain taxable in France only. Only a private pension that does not fall under compulsory social security, such as an additional pension taken out voluntarily, is taxable in Mauritius only, and France may tax it again if Mauritius does not.

What about a public-sector pension (civil servant, military)?

It remains taxable in France, even if the retiree lives in Mauritius (Article 19 of the treaty). If the retiree is also a Mauritian national, Mauritius may tax it as well, granting a credit equal to the French tax (Article 24). The table in the French notice 2041-E, provided for information, presents this case differently; the BOFiP refers to the text of the treaty, which prevails.

What determines which country taxes my pension?

Three factors: the nature of the pension (social security, private or public-sector), your tax residence and the France-Mauritius tax treaty, which prevents double taxation.

How do you settle in Mauritius for retirement?

Buying an eligible property opens access to the residence permit: see our guide to the residence permit through property.

Pension taxation is only one piece of the file: our guide to retiring in Mauritius covers the permit, the monthly budget and the choice of area.

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