Treaty signed on 11 December 1980, in force since 17 September 1982, supplemented in 2011 and by the MLI
International Taxation & Mauritius
France ↔ Mauritius
Who taxes your pension, your rental income, your investments and your estate between France and Mauritius.
The 1980 tax treaty, read article by article, and the French rules for non-residents in force in 2026: for a move to Mauritius as much as for a purchase from France.
What France keeps,
what Mauritius taxes
what Mauritius taxes
The essentials
Four rules to know before you leave or buy.
Basic and compulsory supplementary pensions: taxed in France, even once you have settled in Mauritius
Rental income and capital gains on property located in France: taxed in France, with 17.2% social charges
No treaty on inheritance: Mauritius does not tax it, France may
01 In brief
Who taxes what between France and Mauritius?
The treaty allocates each item of income to one of the two States, or to both with a correction. Everything depends first on your country of residence: the two tables below separate the Frenchman living in Mauritius from the French resident investing in Mauritius.
You live in Mauritius: what France keeps
| Income or asset | Where it is taxed | What you need to know | Text |
|---|---|---|---|
| Basic pension, compulsory supplementary pension (Cnav, Agirc-Arrco…) and other social security pensions | In France only | Non-resident withholding tax: 0%, 12%, then 20% above €50,112 per year (2026 scale) | Treaty, art. 18, 2; CGI, art. 182 A |
| Public pension: State, local authority, public body | In France | If you also hold Mauritian nationality, Mauritius may also tax it, with a credit equal to the French tax; Notice 2041-E presents this case differently, the treaty prevails | Treaty, art. 19, 2 and 24, 1, b |
| Private pension outside social security: voluntary supplementary pension, life annuity | In Mauritius only | France may tax it if Mauritius does not, for example if you do not remit it there | Treaty, art. 18, 1 and 3 |
| Rental income from property located in France | In France | Minimum rate of 20%, 30% above €29,579 (2025 income), or the average rate if lower; 17.2% social charges | Treaty, art. 6; CGI, art. 197 A |
| Capital gain on property located in France | In France | 19% tax and 17.2% social charges, paid on sale | Treaty, art. 13, 1; CGI, art. 244 bis A |
| Dividends from a French company | In France and in Mauritius | French withholding tax of 12.8%; Mauritius taxes them if remitted, less the French tax | Treaty, art. 10 and 24; CGI, art. 187 |
| Interest of French source | In Mauritius, if remitted there | Exempt in France for a non-resident, unless paid in a non-cooperative State | Treaty, art. 11; CGI, art. 125 A, III |
| Capital gain on shares | In Mauritius only, which exempts it | Unless there is a holding of at least 25% in a French company, or a French property-rich company: France taxes | Treaty, art. 13, 4; Protocol, art. 1, 6 |
| Salary for work performed in Mauritius | In Mauritius | Even if paid by a French employer | Treaty, art. 15 |
| Directors’ fees from a French company | In France | Remuneration of a member of a board of directors or supervisory board | Treaty, art. 16 |
| Property held in France | IFI in France | Above €1.3 million of net property wealth located in France | Treaty, art. 23; CGI, art. 964 |
You live in France and invest in Mauritius
| Income or asset | Where it is taxed | What you need to know | Text |
|---|---|---|---|
| Rental income from your Mauritian property | In Mauritius | Mauritian scale, without the residents’ allowances; in France, exempt but taken into account to calculate the rate on your other income | Treaty, art. 6 and 24, 2, a and e |
| Capital gain on resale | Allocated to Mauritius, which does not tax it | The seller pays 5% transfer tax; have its treatment in France validated before the sale | Treaty, art. 13, 1 and 24, 2 |
| Dividends from a Mauritian company | In France | Exempt in Mauritius; in France, tax credit of 25% of the gross amount, capped at the French tax | Treaty, art. 24, 2, c; Notice 2047 |
| Bank account in Mauritius | To be declared in France | Every year, with the income tax return; €1,500 fine per account omitted | Form 3916; CGI, art. 1649 A |
| Your Mauritian property and the IFI | In France | It forms part of the taxable estate above €1.3 million: the treaty does not exempt wealth on the French side | Treaty, art. 23 and 24 |
| Inheritance of this property | In France | Deceased domiciled in France: all assets, including those in Mauritius, bear French duties; Mauritius levies none | CGI, art. 750 ter, 1° |
02 The treaty
What does the tax treaty between France and Mauritius contain?
Signed in Port Louis on 11 December 1980 with a protocol, it covers income tax and wealth tax. The 2011 amendment rewrote the exchange of information, and the OECD multilateral instrument (MLI) added an anti-abuse clause and arbitration.
| Step | Date | Reference |
|---|---|---|
| Signature of the treaty and its protocol | 11 December 1980, in Port Louis | Law no. 82-483 of 10 June 1982; decree no. 82-912 of 14 October 1982 |
| Entry into force | 17 September 1982 | Treaty, art. 30 |
| Amendment: exchange of information (art. 27) | Signed on 23 June 2011; in force on 1 May 2012, for years starting on or after 1 January 2012 | Law no. 2012-320 of 7 March 2012; decree no. 2012-816 of 25 June 2012 |
| Multilateral instrument (MLI) | In force on 1 January 2019 for France, 1 February 2020 for Mauritius | Ratifications of 26 September 2018 and 18 October 2019 |
| Effect of the MLI on the treaty | Withholding taxes: 1 January 2021 in France, 1 July 2020 in Mauritius; other taxes: periods starting on or after 1 August 2020 | MLI, art. 35 |
| Taxes covered | France: income tax, corporate tax, wealth tax; Mauritius: income tax | Treaty, art. 2; BOI-ANNX-000306 |
An anti-abuse clause
Since the MLI, a treaty benefit is denied if it was one of the principal purposes of an arrangement (MLI, art. 7). A genuine, documented settlement in Mauritius remains the best support.
A disagreement between the two States
If you are taxed contrary to the treaty, you apply to the authority of your State of residence within three years (art. 26). If the two States do not reach agreement within three years, the MLI opens arbitration.
What it does not cover
Neither inheritances nor gifts: no treaty covers them between France and Mauritius. Nor does it provide for assistance in the collection of tax.
03 Tax residence
How do you cease to be a French tax resident?
France does not count days: you remain a French resident as long as just one of the criteria of article 4 B of the General Tax Code is met. Mauritius makes you a resident from 183 days of presence. If both countries regard you as a resident, the treaty decides, step by step.
Counting your days in Mauritius →| Criterion | France | Mauritius |
|---|---|---|
| Presence | Home or main place of stay in France | 183 days in the income year, or 270 days over that year and the two preceding ones |
| Activity | Main professional activity carried out in France, unless ancillary | — |
| Assets and income | Centre of economic interests in France | — |
| Domicile | — | Domicile in Mauritius, unless permanent residence abroad |
1. The permanent home
You are a resident of the State where you have a permanent home available to you. If you have one in each country, move on to the next step.
2. The centre of vital interests
The State with which your personal and economic ties are closest: family, activity, assets, income.
3. The habitual abode
If that centre cannot be determined, or if you have no permanent home, the State where you habitually stay.
4. Nationality
If you habitually stay in both States, or in neither, the State of which you are a national.
5. Agreement between the two administrations
As a last resort, with both nationalities or neither, the authorities of the two States settle the matter by mutual agreement (art. 4, 2).
Your home in Mauritius
Buying or renting your residence, obtaining the accompanying permit: Westimmo organises these steps with you, with supporting documents. Residence permits →
04 Double taxation
How does the treaty avoid being taxed twice?
Each State exempts the income that the treaty allocates to the other, while keeping it to calculate the rate of its own tax. For dividends, interest, royalties, fees and directors’ fees, it instead grants a tax credit.
| You are resident | Income exempt, but taken into account for the rate | Income giving right to a tax credit |
|---|---|---|
| In Mauritius | Income taxable in France: rental income and capital gains on property in France, social security pensions, public pensions of a retiree who does not hold Mauritian nationality | Dividends, interest, royalties, fees, directors’ fees of French source, and public pension of a retiree of Mauritian nationality: credit equal to the French tax, capped at the Mauritian tax |
| In France | Income taxable in Mauritius, including rental income from a Mauritian property and salary for work done in Mauritius | Interest, royalties, fees and directors’ fees: credit equal to the Mauritian tax; dividends: credit of 25% of their gross amount |
Declare all the same
Income exempt in France must still be declared: on form 2047, then on form 2042, boxes 1AC or 1AH for salaries and pensions, 4EA or 4EB for rental income, 8TI for the rest.
The effective rate
Tax is calculated on all income, then due only on the part taxable in the country. Exempt income costs nothing in itself, but it raises the rate on the rest.
Remit or not
Mauritius taxes foreign income only if it is remitted there. For a private pension outside social security, not remitting it gives France back the right to tax it (art. 18, 3).
05 Pensions
Where is your French pension taxed?
It all depends on the nature of the pension, which your pension fund can tell you. The French administration classes as social security pensions all those whose compulsory nature stems from law: the treaty reserves them to France. Public pensions are also still taxed in France; Mauritius may additionally tax those of a retiree of Mauritian nationality. Private pensions outside social security are taxed in Mauritius only.
French pension in Mauritius →| Pension | Examples | Where it is taxed | Text |
|---|---|---|---|
| 1. Compulsory basic pension | General scheme (Cnav), agricultural scheme (MSA), special schemes | In France only | Art. 18, 2 |
| 2. Compulsory supplementary pension | Agirc-Arrco; compulsory supplementary scheme for the self-employed | In France only | Art. 18, 2 |
| 3. Other social security pension | Voluntary old-age insurance of the Caisse des Français de l’étranger; compulsory company or sector supplementary pension | In France only | Art. 18, 2 |
| 4. Private pension outside social security | Voluntary supplementary pension, life annuity | In Mauritius only | Art. 18, 1 |
| 5. Public pension | State, local authority or public body, for services rendered; a public industrial or commercial activity falls under article 18 | In France; if you also hold Mauritian nationality, Mauritius may also tax it, with a credit equal to the French tax, capped at the Mauritian tax | Art. 19, 2 and 3; art. 24, 1, b |
| 6. Pension in line 4 that Mauritius does not tax | For example, a private pension that you do not remit: Mauritius taxes foreign income only if it is remitted there | France may tax it; this rule does not affect lines 1 to 3 | Art. 18, 3 |
Withholding tax 2026
The pension fund applies a 10% allowance, then 0% up to €17,275, 12% up to €50,112 and 20% beyond. The 0% and 12% bands are final; the 20% withholding is credited against the tax due.
€30,000 of pension: €1,167 of tax
Annual basic and supplementary pension: €27,000 after the allowance, of which €9,725 taxed at 12%; €1,167 withheld in France, i.e. 3.9%. Mauritius does not tax it (art. 24, 1).
Declare in France
Even as a non-resident, you declare these pensions in France every year (boxes 1AL and following, appendix 2041-E), requesting the average rate if it is more favourable to you. Retiring in Mauritius →
06 A property kept in France
What happens to a property you keep in France?
It remains taxed in France: rental income, capital gain and, above €1.3 million, IFI. The 17.2% social charges apply, because the CSG and CRDS exemption is reserved for those insured under the social security system of a country of the European Economic Area, Switzerland or the United Kingdom.
Rental income
Taxed in France at the minimum rate of 20%, 30% above €29,579 (2025 income threshold), or at the average rate on your worldwide income if lower. Mauritius exempts it (art. 24, 1).
€10,000 of net rent: €3,720
€2,000 of tax at the minimum rate of 20% and €1,720 of social charges at 17.2%: 37.2% of net income, unless a more favourable average rate applies.
The capital gain
19% tax and 17.2% social charges, paid on sale (CGI, art. 244 bis A). The CSG on property remains at 9.2%: its 2026 increase does not target property income or property capital gains.
The €150,000 exemption
A non-resident French national, domiciled in France at some point in the past for at least two years, exempts the capital gain on a dwelling up to €150,000 if he sells no later than 31 December of the tenth year following his departure, or without time limit if he has had free use of it since 1 January of the previous year.
The former main residence
Its full exemption, for a sale no later than the year following departure, requires your new State to be bound to France by a tax-collection assistance treaty. The Franco-Mauritian treaty contains none: have this point checked before relying on it.
The IFI
Above €1.3 million of net property wealth located in France, you file the IFI in France, even from Mauritius.
07 Investing in Mauritius
You buy in Mauritius from France: who taxes what?
The property and its rental income fall first under Mauritius: 5% registration duty on purchase, rental income at the Mauritian scale, no capital gains tax. If you remain a French resident, you still declare this rental income and your Mauritian account in France.
Rental income in Mauritius, French non-resident →On purchase
5% registration duty and notary fees in Mauritius, nothing in France. A property worth at least USD 375,000 bought under a scheme gives access to a residence permit. Purchase costs →
Rental income
Taxed in Mauritius at the scale, without the residents’ allowances; a tenant that is not an individual withholds 10% at source. In France, it is exempt but taken into account for the effective rate.
Rs 2,000,000 of net rent: Rs 250,000
On the 2026-2027 scale, Rs 2,000,000 of taxable net rent, about €37,110, gives Rs 250,000 of Mauritian tax, about €4,640, i.e. 12.5%.
Resale
Mauritius does not tax an individual’s capital gain; the seller pays 5% transfer tax. The treaty allocates this capital gain to Mauritius: have its treatment in France validated before selling. Reselling →
Returns in France
Mauritian rental income on forms 2047 and 2042 (box 4EA or 4EB), and Mauritian bank account on form 3916, every year.
The IFI and inheritance
As a resident of France, your Mauritian property falls within the IFI above €1.3 million and within your French estate. Mauritius taxes neither wealth nor inheritance.
08 Employees, self-employed, companies
Do you work or run a company between the two countries?
A salary is taxed where the work is done; a self-employed person in his State of residence, unless he has a fixed base in the other; a company resident in both States, where its place of effective management is located.
Self-employed or Premium visa →The employee
A salary is taxable in the State where the work is performed. An assignment of less than 183 days per calendar year remains taxed in the State of residence if the employer is not from the other State (art. 15).
Remote working from Mauritius
Working from Mauritius for a French employer means working in Mauritius: the salary is taxable there. Also check that your residence permit authorises this work.
The self-employed
Their income is taxed in their State of residence, unless they habitually have a fixed base available in the other State (art. 14).
Directors’ fees
As a director of a French company, you remain taxed in France on your directors’ fees (art. 16).
The company
Resident in both States, it is attached to the State of its place of effective management (art. 4, 3). Its profits are taxed there, unless there is a permanent establishment in the other (art. 7).
A Mauritian company
15% corporate tax in Mauritius. Its dividends are exempt for a shareholder resident in Mauritius; a shareholder who has remained in France is entitled to a 25% credit. Buying through a company →
09 Investments
Dividends, interest, capital gains: who taxes them?
Settled in Mauritius, you often keep investments in France. Dividends bear a French withholding tax, interest bears none, and the capital gain on shares goes to Mauritius, which does not tax it, except for a substantial holding.
French dividends
12.8% withholding in France, which the treaty caps at 15%. Once remitted to Mauritius, they are taxable there, less the French tax (art. 10 and 24). No social charges for a non-resident.
Interest
Exempt in France for a non-resident, other than in a non-cooperative State; Mauritius does not appear on the French list of 15 April 2026. In Mauritius, it is taxable if remitted there.
Capital gains on securities
Taxable in Mauritius only (art. 13, 4), which exempts these gains. Exception: a holding of at least 25% in the profits of a French company, or securities of a French property company, which France may tax.
10 Inheritance and gifts
Who taxes the estate of a French national settled in Mauritius?
Mauritius levies neither inheritance duties nor gift duties, and no treaty settles the question with France. French law therefore decides, depending on the domicile of the deceased and that of the heirs (CGI, art. 750 ter).
Inheritance: Mauritius versus Europe →| Situation on the day of death or gift | Assets subject to French duties |
|---|---|
| Deceased or donor domiciled in France | All of his assets, in France and abroad, including in Mauritius |
| Deceased domiciled in Mauritius; heir not domiciled in France, or for less than six of the last ten years | Only the assets located in France |
| Deceased domiciled in Mauritius; heir domiciled in France for at least six of the last ten years | Everything this heir receives, in France and abroad |
No inheritance treaty
The official list of French treaties, up to date as of 30 June 2024, covers only income tax and wealth tax for Mauritius.
Children who stayed in France
They are often the ones who trigger French tax: domiciled in France for at least six years, they are taxed on what they receive, even from a parent settled in Mauritius.
Planning the transfer
It is prepared with a notary in Mauritius and a notary in France. Westimmo works with notaries who comply with Mauritian legislation.
11 Exit tax
Does the exit tax apply when moving to Mauritius?
Yes, if you were a French resident for at least six of the ten years preceding your departure and your securities are worth at least €800,000 or represent 50% of a company’s profits. Mauritius does not appear on the official list of States bound to France by a tax-collection assistance treaty: the payment deferral must be requested.
Exit tax: the planning guide →Who is concerned
Six years of tax residence in France in the ten years before departure, and securities of at least €800,000 or representing 50% of a company’s profits. Unrealised gains are taxed on departure.
The deferral must be requested
On form 2074-ETD, with a proposed guarantee, at least 90 days before the transfer of domicile (BOI-ANNX-000445 for the list of States).
The relief
If you keep your securities, the deferred tax is relieved after two years, or five years when they are worth more than €2,570,000.
Annual follow-up
Each following year, form 2074-ETS ensures follow-up of the deferral. A further change of country must be reported within two months to the non-resident tax office.
A sale after departure
It falls to Mauritius, which exempts these gains, unless there is a holding of at least 25% in a French company: France may then tax it (Protocol, art. 1, 6).
Plan ahead
The timetable is prepared at least three months before departure, with a tax adviser in France, so that the deferral request is filed in time.
12 Transferring your money
How do you transfer your assets and manage your accounts?
There has been no exchange control in Mauritius since July 1994: money moves in and out freely, but the bank and the notary verify its origin. On the French side, as long as you are a resident, your Mauritian accounts are declared every year.
Opening an account in Mauritius →No exchange control
According to the Bank of Mauritius, it was abolished in July 1994. Prepare evidence of the origin of the funds: sale of a property, savings, inheritance.
Your French accounts
You may keep them. Their interest is no longer taxed in France once you are a non-resident, and your investment income escapes social charges.
Form 3916
As long as you are a resident of France, every account opened, used or closed abroad is declared with your income. Omission costs €1,500 per account (CGI, art. 1649 A and 1766).
13 Returns
Which returns in the year of departure, then every year?
In the year of departure, a single French return brings together your worldwide income up to departure and your French income afterwards. Then you declare your French income to the non-resident tax office, and your Mauritian income to the MRA by 15 October.
Declaring on arrival in Mauritius →| When | In France | In Mauritius |
|---|---|---|
| Before departure | Exit tax deferral request, if you are concerned, at least 90 days before | — |
| The year of departure | Worldwide income from 1 January to departure, as a resident, then income of French source as a non-resident: a single return, the following year | Tax account number (TAN) with the MRA; income of the income year from 1 July to 30 June |
| Following years | Income of French source taxable in France; IFI above €1.3 million | Return and payment no later than 15 October |
The non-resident office
Service des impôts des particuliers non-résidents, 10 rue du Centre, TSA 10010, 93465 Noisy-le-Grand Cedex. The messaging service of your personal account remains the safest channel.
Declaring online
Online filing is compulsory if your residence has internet access, from abroad too.
The average rate
To obtain it, tick the average rate option and declare your worldwide income: it replaces the minimum rate of 20% or 30% if lower.
14 Exchange of information
What do the French and Mauritian administrations share?
A great deal. Since the 2011 amendment, each administration may ask the other for any information that is foreseeably relevant, without bank secrecy being invoked against it. And since 2018, Mauritius has automatically exchanged financial account data under the OECD CRS standard.
On request
Article 27 of the treaty: foreseeably relevant information, including that held by a bank or a fiduciary, for years starting on or after 1 January 2012.
Automatically
Mauritian banks report non-residents’ accounts to the MRA every year, for exchange with partner countries; France applies the same standard.
What this changes
The Mauritian account of a resident of France is known to the French administration: declaring it on form 3916 is anything but optional.
15 Practical cases
Three common situations, with figures
The rules above applied to three profiles we often meet: a retired woman settled in Mauritius, a couple who stayed in France and rent out their villa, an entrepreneur who leaves with his shares.
Retired private-sector employee, settled in Tamarin
€30,000 a year of Cnav and Agirc-Arrco: €1,167 withheld in France, nothing in Mauritius. Her voluntary supplementary pension, once remitted, is taxed in Mauritius at the scale.
Couple who stayed in Lyon, villa rented out in Grand Baie
Rs 2,000,000 of net rent: Rs 250,000 of tax in Mauritius. In France, no income tax on this rent, but it raises the rate on their other income; their Mauritian account is declared on form 3916.
Entrepreneur who left with €1.5M of shares
Exit tax calculated on departure, deferral requested 90 days before, shares kept for two years: the tax is relieved. If he then sells 30% of his French company, France may tax the capital gain.
16 Related guides
To go further
The main guide and the articles that detail each subject for French nationals.
17 Sources & methodology
Reliable, up-to-date information
Each rule comes from the treaty, a legal text or an official page of the French or Mauritian administration, read on 28 September 2026.
DGFiPimpots.gouv.fr and BOFiPMRAMauritius Revenue AuthorityTreatyFrance–Mauritius, 1980BOMBank of Mauritius
- France–Mauritius tax treaty of 11 December 1980 and its protocol, consolidated version with the amendment of 23 June 2011 — impots.gouv.fr; original French and English text published in Mauritius (Government Notice no. 192 of 1981)
- BOFiP, BOI-INT-CVB-MUS: signature, approval laws, publication decrees, entry into force of the treaty and of the amendment
- MRA — synthesised text of the treaty as modified by the MLI; note “The Impact of the MLI on the Mauritius Tax Treaties”, June 2024
- BOFiP, BOI-ANNX-000306: list of tax treaties concluded by France, in force on 30 June 2024
- Notice 2041-E for 2025 income, appendix 1: taxation of pensions according to the country of residence
- impots.gouv.fr, “Comment déclarer mes traitements, salaires et pensions ?” (how to declare my salaries and pensions): list of non-residents’ social security pensions
- BOFiP, BOI-INT-DG-20-20-50: private pensions, social security pensions and public pensions in light of treaties
- BOFiP, BOI-BAREME-000043: 2026 scale of non-resident withholding tax (CGI, art. 182 A)
- impots.gouv.fr, non-residents: calculation methods, social charges, property capital gains, dividends, interest, IFI
- BOFiP, BOI-RFPI-PVINR-20-20: rate of the levy on non-residents’ property capital gains (CGI, art. 244 bis A)
- Practical income tax brochure 2026: CSG maintained at 9.2% on property income and property capital gains (LFSS 2026, art. 12)
- Notice 2047 for 2025 income: exemption with effective rate; tax credit on Mauritian dividends
- impots.gouv.fr, exit tax (CGI, art. 167 bis); BOFiP, BOI-ANNX-000445: States bound to France by a tax-collection assistance treaty
- BOFiP, BOI-ENR-DMTG-10-10-30: territoriality of inheritance duties (CGI, art. 750 ter) and tax domicile (CGI, art. 4 B)
- Order of 15 April 2026: list of non-cooperative States and territories (CGI, art. 238-0 A)
- impots.gouv.fr, accounts abroad: form 3916 and fines (CGI, art. 1649 A and 1766)
- Finance Act 2026 (Mauritius), art. 7(v); Income Tax Act, Second Schedule, Part II; MRA: Foreign Income, Exempt Income, Tax Deduction at Source
- Bank of Mauritius: exchange control abolished in July 1994; indicative rates of 21 September 2026: €1 = Rs 53.8912 buying by transfer
Texts read and verified on 28 September 2026. This guide sets out the rules of both countries; it does not replace the advice of a tax adviser, in France as in Mauritius, on your situation.
18 Frequently asked questions
Your questions on taxation between France and Mauritius
Short answers, backed by official texts.
Frequently asked questions: France and Mauritius
Yes. Signed in Port Louis on 11 December 1980, it has been in force since 17 September 1982. A 2011 amendment strengthened the exchange of information, and the OECD multilateral instrument (MLI) added an anti-abuse clause.
It depends on its nature. Social security pensions (basic pension, Agirc-Arrco compulsory supplementary pensions, voluntary insurance of the Caisse des Français de l’étranger, compulsory company pension) remain taxed in France only. Public pensions remain taxed in France; if you hold Mauritian nationality, Mauritius may also tax them, with a credit equal to the French tax. Private pensions outside social security are taxed in Mauritius only, and France may tax them if Mauritius does not.
The pension fund withholds tax at source: after a 10% allowance, 0% up to €17,275, 12% up to €50,112 and 20% beyond (2026 scale). For €30,000 of annual pension, the withholding is €1,167.
France does not count days: you remain a French resident if your home, your main activity or the centre of your economic interests is in France. Mauritius considers you a resident from 183 days; if both countries claim you, the treaty decides by the permanent home, then the centre of vital interests.
Yes: at the minimum rate of 20%, 30% above €29,579 (2025 income), or at the average rate if lower, plus 17.2% social charges. Mauritius does not tax it.
The capital gain is taxed in France at 19%, plus 17.2% social charges. A non-resident French national may exempt up to €150,000 of it on a dwelling, if he sells within the prescribed time limits.
In Mauritius, at the scale, without the residents’ allowances. In France, this rent is not subject to income tax, but it counts towards calculating the rate on your other income, and your Mauritian account is declared.
Not in Mauritius. But France taxes the estate if the deceased was domiciled in France, or if the heir has been domiciled there for at least six of the last ten years; no inheritance treaty binds the two countries.
Yes, if you were a French resident for at least six years out of ten and your securities are worth at least €800,000 or represent 50% of a company’s profits. The payment deferral must be requested at least 90 days before departure, with a guarantee.
Yes, as long as you are a French tax resident: every account opened, used or closed abroad is declared with your income (form 3916), on pain of a €1,500 fine per account.
Yes: France withholds 12.8% at source. If they are remitted to Mauritius, they are taxable there, less the French tax.
Yes: on request, under article 27 of the treaty, bank secrecy included, and automatically for financial accounts under the CRS standard, which Mauritius has applied since 2018.