{"id":332298,"date":"2026-09-29T12:09:44","date_gmt":"2026-09-29T08:09:44","guid":{"rendered":"https:\/\/real-estate-mauritius.mu\/?page_id=332298"},"modified":"2026-10-06T12:37:31","modified_gmt":"2026-10-06T08:37:31","slug":"france","status":"publish","type":"page","link":"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/france\/","title":{"rendered":"France \u2194 Mauritius"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"332298\" class=\"elementor elementor-332298 elementor-332061 elementor-bc-flex-widget\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-wg332061s elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"wg332061s\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div 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srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-france-ile-maurice-heros-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-france-ile-maurice-heros-wg768.webp 768w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-france-ile-maurice-heros-wg1024.webp 1024w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-france-ile-maurice-heros-wg1280.webp 1280w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-france-ile-maurice-heros-wg1600.webp 1600w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-france-ile-maurice-heros-wg1916.webp 1916w\" sizes=\"100vw\" width=\"1916\" height=\"821\" alt=\"Le Morne and the Mauritian lagoon linked to Paris and the Eiffel Tower, with tax documents superimposed\" decoding=\"async\" loading=\"eager\" fetchpriority=\"high\" data-no-lazy=\"1\"><\/div><div class=\"wguide-hero__veil\"><\/div><div class=\"wguide-container wguide-hero__inner\"><div class=\"wguide-hero__copy\"><nav class=\"wguide-breadcrumb\" aria-label=\"Breadcrumb\"><a href=\"\/\">Home<\/a><span>\u203a<\/span><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/\">International taxation<\/a><span>\u203a<\/span><span aria-current=\"page\">France \u2194 Mauritius<\/span><\/nav><p class=\"wguide-eyebrow\">International Taxation &amp; Mauritius<\/p><h1>France \u2194 Mauritius<\/h1><p class=\"wguide-hero__lead\">Who taxes your pension, your rental income, your investments and your estate between France and Mauritius.<\/p><p class=\"wguide-hero__text\">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.<\/p><p class=\"wguide-hero__meta\"><span>Guide updated on 28 September 2026<\/span><span>26 min read<\/span><span class=\"wguide-hero__author\">By <strong>Franck Penarrubia<\/strong>, director of the Westimmo agency<\/span><span class=\"wguide-hero__contact\"><a href=\"tel:+23054834666\">+230 5483 4666<\/a> \u00b7 Royal Road, Tamarin<\/span><\/p><div class=\"wguide-actions\"><a class=\"wguide-btn wguide-btn--primary\" href=\"#qui-impose\">Who taxes what <span aria-hidden=\"true\">\u2192<\/span><\/a><a class=\"wguide-btn wguide-btn--ghost\" href=\"#formulaire\">Get support<\/a><\/div><\/div><div class=\"wguide-hero__quote\">What France keeps,<br>what Mauritius taxes<\/div><\/div><\/section>\n<section class=\"wguide-quickfacts\" aria-labelledby=\"quickfacts-title\"><div class=\"wguide-container wguide-quickfacts__grid\"><div class=\"wguide-quickfacts__intro\"><h2 id=\"quickfacts-title\">The essentials<\/h2><p>Four rules to know before you leave or buy.<\/p><\/div><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><rect x=\"3.5\" y=\"5\" width=\"17\" height=\"15\" rx=\"2\"\/><path d=\"M3.5 10h17M8 3v4M16 3v4\"\/><\/svg><\/span><p>Treaty signed on 11 December 1980, in force since 17 September 1982, supplemented in 2011 and by the MLI<\/p><\/article><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"9\" cy=\"8\" r=\"3\"\/><circle cx=\"17\" cy=\"9\" r=\"2.4\"\/><path d=\"M3 20a6 6 0 0112 0M14.5 20a4.5 4.5 0 016.5-4\"\/><\/svg><\/span><p>Basic and compulsory supplementary pensions: taxed in France, even once you have settled in Mauritius<\/p><\/article><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h8l4 4v14H6z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><\/span><p>Rental income and capital gains on property located in France: taxed in France, with 17.2% social charges<\/p><\/article><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 4h12l3 5-9 11L3 9z\"\/><path d=\"M3 9h18\"\/><\/svg><\/span><p>No treaty on inheritance: Mauritius does not tax it, France may<\/p><\/article><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"qui-impose\" aria-labelledby=\"qui-impose-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>01<\/span> In brief<\/p><h2 id=\"qui-impose-titre\">Who taxes what between France and Mauritius?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><\/div><\/header><h3 class=\"wgf-soustitre wgf-soustitre--premier\">You live in Mauritius: what France keeps<\/h3><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"You are a Mauritian tax resident\" tabindex=\"0\"><table class=\"wguide-table\"><caption>You live in Mauritius: what France keeps. Franco-Mauritian treaty of 11 December 1980 and French law for non-residents, texts read on 28 September 2026.<\/caption><thead><tr><th>Income or asset<\/th><th>Where it is taxed<\/th><th>What you need to know<\/th><th>Text<\/th><\/tr><\/thead><tbody><tr><td>Basic pension, compulsory supplementary pension (Cnav, Agirc-Arrco\u2026) and other social security pensions<\/td><td>In France only<\/td><td>Non-resident withholding tax: 0%, 12%, then 20% above \u20ac50,112 per year (2026 scale)<\/td><td>Treaty, art.&nbsp;18, 2; CGI, art.&nbsp;182 A<\/td><\/tr><tr><td>Public pension: State, local authority, public body<\/td><td>In France<\/td><td>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<\/td><td>Treaty, art.&nbsp;19, 2 and 24, 1, b<\/td><\/tr><tr><td>Private pension outside social security: voluntary supplementary pension, life annuity<\/td><td>In Mauritius only<\/td><td>France may tax it if Mauritius does not, for example if you do not remit it there<\/td><td>Treaty, art.&nbsp;18, 1 and 3<\/td><\/tr><tr><td>Rental income from property located in France<\/td><td>In France<\/td><td>Minimum rate of 20%, 30% above \u20ac29,579 (2025 income), or the average rate if lower; 17.2% social charges<\/td><td>Treaty, art.&nbsp;6; CGI, art.&nbsp;197 A<\/td><\/tr><tr><td>Capital gain on property located in France<\/td><td>In France<\/td><td>19% tax and 17.2% social charges, paid on sale<\/td><td>Treaty, art.&nbsp;13, 1; CGI, art.&nbsp;244&nbsp;bis&nbsp;A<\/td><\/tr><tr><td>Dividends from a French company<\/td><td>In France and in Mauritius<\/td><td>French withholding tax of 12.8%; Mauritius taxes them if remitted, less the French tax<\/td><td>Treaty, art.&nbsp;10 and 24; CGI, art.&nbsp;187<\/td><\/tr><tr><td>Interest of French source<\/td><td>In Mauritius, if remitted there<\/td><td>Exempt in France for a non-resident, unless paid in a non-cooperative State<\/td><td>Treaty, art.&nbsp;11; CGI, art.&nbsp;125&nbsp;A, III<\/td><\/tr><tr><td>Capital gain on shares<\/td><td>In Mauritius only, which exempts it<\/td><td>Unless there is a holding of at least 25% in a French company, or a French property-rich company: France taxes<\/td><td>Treaty, art.&nbsp;13, 4; Protocol, art.&nbsp;1, 6<\/td><\/tr><tr><td>Salary for work performed in Mauritius<\/td><td>In Mauritius<\/td><td>Even if paid by a French employer<\/td><td>Treaty, art.&nbsp;15<\/td><\/tr><tr><td>Directors\u2019 fees from a French company<\/td><td>In France<\/td><td>Remuneration of a member of a board of directors or supervisory board<\/td><td>Treaty, art.&nbsp;16<\/td><\/tr><tr><td>Property held in France<\/td><td>IFI in France<\/td><td>Above \u20ac1.3 million of net property wealth located in France<\/td><td>Treaty, art.&nbsp;23; CGI, art.&nbsp;964<\/td><\/tr><\/tbody><\/table><\/div><h3 class=\"wgf-soustitre\">You live in France and invest in Mauritius<\/h3><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"You remain a French tax resident\" tabindex=\"0\"><table class=\"wguide-table\"><caption>You live in France and invest in Mauritius. Same texts; Mauritian scale of the Finance Act 2026 (art.&nbsp;7(v)) for the income year starting on 1 July 2026.<\/caption><thead><tr><th>Income or asset<\/th><th>Where it is taxed<\/th><th>What you need to know<\/th><th>Text<\/th><\/tr><\/thead><tbody><tr><td>Rental income from your Mauritian property<\/td><td>In Mauritius<\/td><td>Mauritian scale, without the residents\u2019 allowances; in France, exempt but taken into account to calculate the rate on your other income<\/td><td>Treaty, art.&nbsp;6 and 24, 2, a and e<\/td><\/tr><tr><td>Capital gain on resale<\/td><td>Allocated to Mauritius, which does not tax it<\/td><td>The seller pays 5% transfer tax; have its treatment in France validated before the sale<\/td><td>Treaty, art.&nbsp;13, 1 and 24, 2<\/td><\/tr><tr><td>Dividends from a Mauritian company<\/td><td>In France<\/td><td>Exempt in Mauritius; in France, tax credit of 25% of the gross amount, capped at the French tax<\/td><td>Treaty, art.&nbsp;24, 2, c; Notice 2047<\/td><\/tr><tr><td>Bank account in Mauritius<\/td><td>To be declared in France<\/td><td>Every year, with the income tax return; \u20ac1,500 fine per account omitted<\/td><td>Form 3916; CGI, art.&nbsp;1649&nbsp;A<\/td><\/tr><tr><td>Your Mauritian property and the IFI<\/td><td>In France<\/td><td>It forms part of the taxable estate above \u20ac1.3 million: the treaty does not exempt wealth on the French side<\/td><td>Treaty, art.&nbsp;23 and 24<\/td><\/tr><tr><td>Inheritance of this property<\/td><td>In France<\/td><td>Deceased domiciled in France: all assets, including those in Mauritius, bear French duties; Mauritius levies none<\/td><td>CGI, art.&nbsp;750 ter, 1\u00b0<\/td><\/tr><\/tbody><\/table><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"convention\" aria-labelledby=\"convention-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>02<\/span> The treaty<\/p><h2 id=\"convention-titre\">What does the tax treaty between France and Mauritius contain?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Treaty identity sheet\" tabindex=\"0\"><table class=\"wguide-table\"><caption>BOFiP, BOI-INT-CVB-MUS; consolidated text published by impots.gouv.fr; synthesised text of the treaty as modified by the MLI, published by the Mauritius Revenue Authority (MRA).<\/caption><thead><tr><th>Step<\/th><th>Date<\/th><th>Reference<\/th><\/tr><\/thead><tbody><tr><td>Signature of the treaty and its protocol<\/td><td>11 December 1980, in Port Louis<\/td><td>Law no.&nbsp;82-483 of 10 June 1982; decree no.&nbsp;82-912 of 14 October 1982<\/td><\/tr><tr><td>Entry into force<\/td><td>17 September 1982<\/td><td>Treaty, art.&nbsp;30<\/td><\/tr><tr><td>Amendment: exchange of information (art.&nbsp;27)<\/td><td>Signed on 23 June 2011; in force on 1 May 2012, for years starting on or after 1 January 2012<\/td><td>Law no.&nbsp;2012-320 of 7 March 2012; decree no.&nbsp;2012-816 of 25 June 2012<\/td><\/tr><tr><td>Multilateral instrument (MLI)<\/td><td>In force on 1 January 2019 for France, 1 February 2020 for Mauritius<\/td><td>Ratifications of 26 September 2018 and 18 October 2019<\/td><\/tr><tr><td>Effect of the MLI on the treaty<\/td><td>Withholding taxes: 1 January 2021 in France, 1 July 2020 in Mauritius; other taxes: periods starting on or after 1 August 2020<\/td><td>MLI, art.&nbsp;35<\/td><\/tr><tr><td>Taxes covered<\/td><td>France: income tax, corporate tax, wealth tax; Mauritius: income tax<\/td><td>Treaty, art.&nbsp;2; BOI-ANNX-000306<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>An anti-abuse clause<\/h3><p>Since the MLI, a treaty benefit is denied if it was one of the principal purposes of an arrangement (MLI, art.&nbsp;7). A genuine, documented settlement in Mauritius remains the best support.<\/p><\/article><article><h3>A disagreement between the two States<\/h3><p>If you are taxed contrary to the treaty, you apply to the authority of your State of residence within three years (art.&nbsp;26). If the two States do not reach agreement within three years, the MLI opens arbitration.<\/p><\/article><article><h3>What it does not cover<\/h3><p>Neither inheritances nor gifts: no treaty covers them between France and Mauritius. Nor does it provide for assistance in the collection of tax.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"residence\" aria-labelledby=\"residence-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>03<\/span> Tax residence<\/p><h2 id=\"residence-titre\">How do you cease to be a French tax resident?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/days-tax-resident-mauritius-guide\/\">Counting your days in Mauritius \u2192<\/a><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"The residence criteria of the two countries\" tabindex=\"0\"><table class=\"wguide-table\"><caption>General Tax Code, art.&nbsp;4 B (BOFiP, BOI-ENR-DMTG-10-10-30); Mauritian Income Tax Act and the MRA\u2019s Foreign Income page. A single criterion is enough, on either side.<\/caption><thead><tr><th>Criterion<\/th><th>France<\/th><th>Mauritius<\/th><\/tr><\/thead><tbody><tr><td>Presence<\/td><td>Home or main place of stay in France<\/td><td>183 days in the income year, or 270 days over that year and the two preceding ones<\/td><\/tr><tr><td>Activity<\/td><td>Main professional activity carried out in France, unless ancillary<\/td><td>\u2014<\/td><\/tr><tr><td>Assets and income<\/td><td>Centre of economic interests in France<\/td><td>\u2014<\/td><\/tr><tr><td>Domicile<\/td><td>\u2014<\/td><td>Domicile in Mauritius, unless permanent residence abroad<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>1. The permanent home<\/h3><p>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.<\/p><\/article><article><h3>2. The centre of vital interests<\/h3><p>The State with which your personal and economic ties are closest: family, activity, assets, income.<\/p><\/article><article><h3>3. The habitual abode<\/h3><p>If that centre cannot be determined, or if you have no permanent home, the State where you habitually stay.<\/p><\/article><article><h3>4. Nationality<\/h3><p>If you habitually stay in both States, or in neither, the State of which you are a national.<\/p><\/article><article><h3>5. Agreement between the two administrations<\/h3><p>As a last resort, with both nationalities or neither, the authorities of the two States settle the matter by mutual agreement (art.&nbsp;4, 2).<\/p><\/article><article><h3>Your home in Mauritius<\/h3><p>Buying or renting your residence, obtaining the accompanying permit: Westimmo organises these steps with you, with supporting documents. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/visa-mauritius\/\">Residence permits \u2192<\/a><\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"double-imposition\" aria-labelledby=\"double-imposition-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>04<\/span> Double taxation<\/p><h2 id=\"double-imposition-titre\">How does the treaty avoid being taxed twice?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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\u2019 fees, it instead grants a tax credit.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Elimination of double taxation\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Treaty, art.&nbsp;24; notice 2047 for 2025 income: France applies the exemption with effective rate to Mauritius.<\/caption><thead><tr><th>You are resident<\/th><th>Income exempt, but taken into account for the rate<\/th><th>Income giving right to a tax credit<\/th><\/tr><\/thead><tbody><tr><td>In Mauritius<\/td><td>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<\/td><td>Dividends, interest, royalties, fees, directors\u2019 fees of French source, and public pension of a retiree of Mauritian nationality: credit equal to the French tax, capped at the Mauritian tax<\/td><\/tr><tr><td>In France<\/td><td>Income taxable in Mauritius, including rental income from a Mauritian property and salary for work done in Mauritius<\/td><td>Interest, royalties, fees and directors\u2019 fees: credit equal to the Mauritian tax; dividends: credit of 25% of their gross amount<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>Declare all the same<\/h3><p>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.<\/p><\/article><article><h3>The effective rate<\/h3><p>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.<\/p><\/article><article><h3>Remit or not<\/h3><p>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.&nbsp;18, 3).<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"retraite\" aria-labelledby=\"retraite-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>05<\/span> Pensions<\/p><h2 id=\"retraite-titre\">Where is your French pension taxed?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/french-pension-mauritius-taxation\/\">French pension in Mauritius \u2192<\/a><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Taxation of the French pensions of a resident of Mauritius\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Treaty, art.&nbsp;18, 19 and 24, which the MLI has not modified; impots.gouv.fr, non-residents\u2019 pensions; BOFiP, BOI-INT-DG-20-20-50; notice 2041-E for 2025 income, appendix 1. For the public pension of a retiree of Mauritian nationality, the notice\u2019s table indicates that it is no longer taxable in France, which the text of the treaty does not provide; the BOFiP gives this table for information and refers to the text of the treaty, which prevails.<\/caption><thead><tr><th>Pension<\/th><th>Examples<\/th><th>Where it is taxed<\/th><th>Text<\/th><\/tr><\/thead><tbody><tr><td>1. Compulsory basic pension<\/td><td>General scheme (Cnav), agricultural scheme (MSA), special schemes<\/td><td>In France only<\/td><td>Art. 18, 2<\/td><\/tr><tr><td>2. Compulsory supplementary pension<\/td><td>Agirc-Arrco; compulsory supplementary scheme for the self-employed<\/td><td>In France only<\/td><td>Art. 18, 2<\/td><\/tr><tr><td>3. Other social security pension<\/td><td>Voluntary old-age insurance of the Caisse des Fran\u00e7ais de l\u2019\u00e9tranger; compulsory company or sector supplementary pension<\/td><td>In France only<\/td><td>Art. 18, 2<\/td><\/tr><tr><td>4. Private pension outside social security<\/td><td>Voluntary supplementary pension, life annuity<\/td><td>In Mauritius only<\/td><td>Art. 18, 1<\/td><\/tr><tr><td>5. Public pension<\/td><td>State, local authority or public body, for services rendered; a public industrial or commercial activity falls under article 18<\/td><td>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<\/td><td>Art. 19, 2 and 3; art.&nbsp;24, 1, b<\/td><\/tr><tr><td>6. Pension in line 4 that Mauritius does not tax<\/td><td>For example, a private pension that you do not remit: Mauritius taxes foreign income only if it is remitted there<\/td><td>France may tax it; this rule does not affect lines 1 to 3<\/td><td>Art. 18, 3<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>Withholding tax 2026<\/h3><p>The pension fund applies a 10% allowance, then 0% up to \u20ac17,275, 12% up to \u20ac50,112 and 20% beyond. The 0% and 12% bands are final; the 20% withholding is credited against the tax due.<\/p><\/article><article><h3>\u20ac30,000 of pension: \u20ac1,167 of tax<\/h3><p>Annual basic and supplementary pension: \u20ac27,000 after the allowance, of which \u20ac9,725 taxed at 12%; \u20ac1,167 withheld in France, i.e. 3.9%. Mauritius does not tax it (art.&nbsp;24, 1).<\/p><\/article><article><h3>Declare in France<\/h3><p>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. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/retiring-in-mauritius\/\">Retiring in Mauritius \u2192<\/a><\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"bien-en-france\" aria-labelledby=\"bien-en-france-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>06<\/span> A property kept in France<\/p><h2 id=\"bien-en-france-titre\">What happens to a property you keep in France?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>It remains taxed in France: rental income, capital gain and, above \u20ac1.3 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.<\/p><\/div><\/header><div class=\"wguide-notes\"><article><h3>Rental income<\/h3><p>Taxed in France at the minimum rate of 20%, 30% above \u20ac29,579 (2025 income threshold), or at the average rate on your worldwide income if lower. Mauritius exempts it (art.&nbsp;24, 1).<\/p><\/article><article><h3>\u20ac10,000 of net rent: \u20ac3,720<\/h3><p>\u20ac2,000 of tax at the minimum rate of 20% and \u20ac1,720 of social charges at 17.2%: 37.2% of net income, unless a more favourable average rate applies.<\/p><\/article><article><h3>The capital gain<\/h3><p>19% tax and 17.2% social charges, paid on sale (CGI, art.&nbsp;244&nbsp;bis&nbsp;A). The CSG on property remains at 9.2%: its 2026 increase does not target property income or property capital gains.<\/p><\/article><article><h3>The \u20ac150,000 exemption<\/h3><p>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 \u20ac150,000 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.<\/p><\/article><article><h3>The former main residence<\/h3><p>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.<\/p><\/article><article><h3>The IFI<\/h3><p>Above \u20ac1.3 million of net property wealth located in France, you file the IFI in France, even from Mauritius.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"investir-a-maurice\" aria-labelledby=\"investir-a-maurice-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>07<\/span> Investing in Mauritius<\/p><h2 id=\"investir-a-maurice-titre\">You buy in Mauritius from France: who taxes what?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/rental-tax-mauritius\/\">Rental income in Mauritius, French non-resident \u2192<\/a><\/div><\/header><div class=\"wguide-notes\"><article><h3>On purchase<\/h3><p>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. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/real-estate-purchase-costs-mauritius\/\">Purchase costs \u2192<\/a><\/p><\/article><article><h3>Rental income<\/h3><p>Taxed in Mauritius at the scale, without the residents\u2019 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.<\/p><\/article><article><h3>Rs&nbsp;2,000,000 of net rent: Rs&nbsp;250,000<\/h3><p>On the 2026-2027 scale, Rs&nbsp;2,000,000 of taxable net rent, about \u20ac37,110, gives Rs&nbsp;250,000 of Mauritian tax, about \u20ac4,640, i.e. 12.5%.<\/p><\/article><article><h3>Resale<\/h3><p>Mauritius does not tax an individual\u2019s capital gain; the seller pays 5% transfer tax. The treaty allocates this capital gain to Mauritius: have its treatment in France validated before selling. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/selling-property-mauritius-foreigner\/\">Reselling \u2192<\/a><\/p><\/article><article><h3>Returns in France<\/h3><p>Mauritian rental income on forms 2047 and 2042 (box 4EA or 4EB), and Mauritian bank account on form 3916, every year.<\/p><\/article><article><h3>The IFI and inheritance<\/h3><p>As a resident of France, your Mauritian property falls within the IFI above \u20ac1.3 million and within your French estate. Mauritius taxes neither wealth nor inheritance.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"travail\" aria-labelledby=\"travail-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>08<\/span> Employees, self-employed, companies<\/p><h2 id=\"travail-titre\">Do you work or run a company between the two countries?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/self-employed-permit-or-premium-visa-mauritius\/\">Self-employed or Premium visa \u2192<\/a><\/div><\/header><div class=\"wguide-notes\"><article><h3>The employee<\/h3><p>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.&nbsp;15).<\/p><\/article><article><h3>Remote working from Mauritius<\/h3><p>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.<\/p><\/article><article><h3>The self-employed<\/h3><p>Their income is taxed in their State of residence, unless they habitually have a fixed base available in the other State (art.&nbsp;14).<\/p><\/article><article><h3>Directors\u2019 fees<\/h3><p>As a director of a French company, you remain taxed in France on your directors\u2019 fees (art.&nbsp;16).<\/p><\/article><article><h3>The company<\/h3><p>Resident in both States, it is attached to the State of its place of effective management (art.&nbsp;4, 3). Its profits are taxed there, unless there is a permanent establishment in the other (art.&nbsp;7).<\/p><\/article><article><h3>A Mauritian company<\/h3><p>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. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/buy-property-mauritius-company-benefits-pitfalls\/\">Buying through a company \u2192<\/a><\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"placements\" aria-labelledby=\"placements-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>09<\/span> Investments<\/p><h2 id=\"placements-titre\">Dividends, interest, capital gains: who taxes them?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><\/div><\/header><div class=\"wguide-notes wguide-notes--gold\"><article><h3>French dividends<\/h3><p>12.8% withholding in France, which the treaty caps at 15%. Once remitted to Mauritius, they are taxable there, less the French tax (art.&nbsp;10 and 24). No social charges for a non-resident.<\/p><\/article><article><h3>Interest<\/h3><p>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.<\/p><\/article><article><h3>Capital gains on securities<\/h3><p>Taxable in Mauritius only (art.&nbsp;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.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"succession\" aria-labelledby=\"succession-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>10<\/span> Inheritance and gifts<\/p><h2 id=\"succession-titre\">Who taxes the estate of a French national settled in Mauritius?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.&nbsp;750 ter).<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/inheritance-mauritius-europe\/\">Inheritance: Mauritius versus Europe \u2192<\/a><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"What France taxes\" tabindex=\"0\"><table class=\"wguide-table\"><caption>CGI, art.&nbsp;750 ter, as commented in the BOFiP (BOI-ENR-DMTG-10-10-30). The same rules apply to gifts.<\/caption><thead><tr><th>Situation on the day of death or gift<\/th><th>Assets subject to French duties<\/th><\/tr><\/thead><tbody><tr><td>Deceased or donor domiciled in France<\/td><td>All of his assets, in France and abroad, including in Mauritius<\/td><\/tr><tr><td>Deceased domiciled in Mauritius; heir not domiciled in France, or for less than six of the last ten years<\/td><td>Only the assets located in France<\/td><\/tr><tr><td>Deceased domiciled in Mauritius; heir domiciled in France for at least six of the last ten years<\/td><td>Everything this heir receives, in France and abroad<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>No inheritance treaty<\/h3><p>The official list of French treaties, up to date as of 30 June 2024, covers only income tax and wealth tax for Mauritius.<\/p><\/article><article><h3>Children who stayed in France<\/h3><p>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.<\/p><\/article><article><h3>Planning the transfer<\/h3><p>It is prepared with a notary in Mauritius and a notary in France. Westimmo works with notaries who comply with Mauritian legislation.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"exit-tax\" aria-labelledby=\"exit-tax-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>11<\/span> Exit tax<\/p><h2 id=\"exit-tax-titre\">Does the exit tax apply when moving to Mauritius?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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 \u20ac800,000 or represent 50% of a company\u2019s 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.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/exit-tax-mauritius-guide-expats\/\">Exit tax: the planning guide \u2192<\/a><\/div><\/header><div class=\"wguide-notes\"><article><h3>Who is concerned<\/h3><p>Six years of tax residence in France in the ten years before departure, and securities of at least \u20ac800,000 or representing 50% of a company\u2019s profits. Unrealised gains are taxed on departure.<\/p><\/article><article><h3>The deferral must be requested<\/h3><p>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).<\/p><\/article><article><h3>The relief<\/h3><p>If you keep your securities, the deferred tax is relieved after two years, or five years when they are worth more than \u20ac2,570,000.<\/p><\/article><article><h3>Annual follow-up<\/h3><p>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.<\/p><\/article><article><h3>A sale after departure<\/h3><p>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.&nbsp;1, 6).<\/p><\/article><article><h3>Plan ahead<\/h3><p>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.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"capitaux\" aria-labelledby=\"capitaux-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>12<\/span> Transferring your money<\/p><h2 id=\"capitaux-titre\">How do you transfer your assets and manage your accounts?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/banking-in-mauritius-expats\/\">Opening an account in Mauritius \u2192<\/a><\/div><\/header><div class=\"wguide-notes\"><article><h3>No exchange control<\/h3><p>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.<\/p><\/article><article><h3>Your French accounts<\/h3><p>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.<\/p><\/article><article><h3>Form 3916<\/h3><p>As long as you are a resident of France, every account opened, used or closed abroad is declared with your income. Omission costs \u20ac1,500 per account (CGI, art.&nbsp;1649&nbsp;A and 1766).<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"declarations\" aria-labelledby=\"declarations-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>13<\/span> Returns<\/p><h2 id=\"declarations-titre\">Which returns in the year of departure, then every year?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/tax-return-mauritius-newcomer\/\">Declaring on arrival in Mauritius \u2192<\/a><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"The returns calendar\" tabindex=\"0\"><table class=\"wguide-table\"><caption>impots.gouv.fr, non-resident pages (calculation methods, exit tax); MRA, individual return guidance notes.<\/caption><thead><tr><th>When<\/th><th>In France<\/th><th>In Mauritius<\/th><\/tr><\/thead><tbody><tr><td>Before departure<\/td><td>Exit tax deferral request, if you are concerned, at least 90 days before<\/td><td>\u2014<\/td><\/tr><tr><td>The year of departure<\/td><td>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<\/td><td>Tax account number (TAN) with the MRA; income of the income year from 1 July to 30 June<\/td><\/tr><tr><td>Following years<\/td><td>Income of French source taxable in France; IFI above \u20ac1.3 million<\/td><td>Return and payment no later than 15 October<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>The non-resident office<\/h3><p>Service des imp\u00f4ts des particuliers non-r\u00e9sidents, 10 rue du Centre, TSA 10010, 93465 Noisy-le-Grand Cedex. The messaging service of your personal account remains the safest channel.<\/p><\/article><article><h3>Declaring online<\/h3><p>Online filing is compulsory if your residence has internet access, from abroad too.<\/p><\/article><article><h3>The average rate<\/h3><p>To obtain it, tick the average rate option and declare your worldwide income: it replaces the minimum rate of 20% or 30% if lower.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"echanges\" aria-labelledby=\"echanges-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>14<\/span> Exchange of information<\/p><h2 id=\"echanges-titre\">What do the French and Mauritian administrations share?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><\/div><\/header><div class=\"wguide-notes\"><article><h3>On request<\/h3><p>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.<\/p><\/article><article><h3>Automatically<\/h3><p>Mauritian banks report non-residents\u2019 accounts to the MRA every year, for exchange with partner countries; France applies the same standard.<\/p><\/article><article><h3>What this changes<\/h3><p>The Mauritian account of a resident of France is known to the French administration: declaring it on form 3916 is anything but optional.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"cas\" aria-labelledby=\"cas-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>15<\/span> Practical cases<\/p><h2 id=\"cas-titre\">Three common situations, with figures<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><\/div><\/header><div class=\"wguide-notes wguide-notes--gold\"><article><h3>Retired private-sector employee, settled in Tamarin<\/h3><p>\u20ac30,000 a year of Cnav and Agirc-Arrco: \u20ac1,167 withheld in France, nothing in Mauritius. Her voluntary supplementary pension, once remitted, is taxed in Mauritius at the scale.<\/p><\/article><article><h3>Couple who stayed in Lyon, villa rented out in Grand Baie<\/h3><p>Rs&nbsp;2,000,000 of net rent: Rs&nbsp;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.<\/p><\/article><article><h3>Entrepreneur who left with \u20ac1.5M of shares<\/h3><p>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.<\/p><\/article><\/div><aside class=\"wguide-accomp\" aria-labelledby=\"accomp-titre\"><div class=\"wguide-accomp__intro\"><p class=\"wguide-kicker wguide-kicker--light\"><span>15<\/span> Your support<\/p><h3 id=\"accomp-titre\">Settle in with Westimmo<\/h3><p>For eight years, we have helped more than 1,500 people settle in Mauritius. We choose with you the purchase and residence route that fits your project, and we work with notaries, banks and lawyers who comply with Mauritian legislation.<\/p><div class=\"wguide-accomp__actions\"><a class=\"wguide-btn wguide-btn--gold-inline\" href=\"#formulaire\">Get support <span aria-hidden=\"true\">\u2192<\/span><\/a><a class=\"wguide-btn wguide-btn--ghost\" href=\"https:\/\/wa.me\/23057406021\" target=\"_blank\" rel=\"noopener\">Write on WhatsApp<\/a><\/div><\/div><ul class=\"wguide-accomp__list\"><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"8\"\/><circle cx=\"12\" cy=\"12\" r=\"4\"\/><circle cx=\"12\" cy=\"12\" r=\".8\"\/><\/svg><\/span><strong>The right residence route<\/strong><p>PDS, RES, Smart City or G+2: the scheme that matches your budget and your residence plans.<\/p><\/li><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M3 11l9-7 9 7v9a1 1 0 01-1 1h-5v-6H9v6H4a1 1 0 01-1-1z\"\/><\/svg><\/span><strong>A costed purchase<\/strong><p>Registration duty, notary, EDB file, exchange: every item costed before you commit.<\/p><\/li><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h8l4 4v14H6z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><\/span><strong>A complete EDB file<\/strong><p>Promise to sell, documents, bank letter: we prepare the file to avoid back-and-forth.<\/p><\/li><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M12 20s-7-4.4-7-10a4 4 0 017-2.6A4 4 0 0119 10c0 5.6-7 10-7 10z\"\/><\/svg><\/span><strong>Compliant partners<\/strong><p>Notaries, banks, lawyers: a network that complies with the legislation, like Westimmo.<\/p><\/li><\/ul><\/aside><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"guides-associes\" aria-labelledby=\"liens-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>16<\/span> Related guides<\/p><h2 id=\"liens-titre\">To go further<\/h2><\/div><div class=\"wguide-section-head__side\"><p>The main guide and the articles that detail each subject for French nationals.<\/p><\/div><\/header><div class=\"wguide-related-grid\"><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"675\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>International Taxation & Mauritius<\/strong><small>The main guide, country by country<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/french-pension-mauritius-taxation\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"675\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>French pension in Mauritius<\/strong><small>Procedures and precautions<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/exit-tax-mauritius-guide-expats\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"675\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Exit tax<\/strong><small>Planning your departure<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/rental-tax-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/anaya-6-terrasse-appartement-vue-lagon-tamarin-ile-maurice-by-westimmo-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/anaya-6-terrasse-appartement-vue-lagon-tamarin-ile-maurice-by-westimmo-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/anaya-6-terrasse-appartement-vue-lagon-tamarin-ile-maurice-by-westimmo-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/anaya-6-terrasse-appartement-vue-lagon-tamarin-ile-maurice-by-westimmo-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/anaya-6-terrasse-appartement-vue-lagon-tamarin-ile-maurice-by-westimmo-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"766\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Rental income in Mauritius<\/strong><small>For a French non-resident<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/returning-to-france-after-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/cosy-bay-cap-tamarin-sejour-terrasse-vue-mer-by-westimmo-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/cosy-bay-cap-tamarin-sejour-terrasse-vue-mer-by-westimmo-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/cosy-bay-cap-tamarin-sejour-terrasse-vue-mer-by-westimmo-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/cosy-bay-cap-tamarin-sejour-terrasse-vue-mer-by-westimmo-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/cosy-bay-cap-tamarin-sejour-terrasse-vue-mer-by-westimmo-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"601\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Returning to France<\/strong><small>What to plan for<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/french-social-security-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"720\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Social protection<\/strong><small>What you lose, what you keep<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sources\" id=\"sources\"><div class=\"wguide-container wguide-sources\"><div><p class=\"wguide-kicker\"><span>17<\/span> Sources &amp; methodology<\/p><h2>Reliable, up-to-date information<\/h2><p>Each rule comes from the treaty, a legal text or an official page of the French or Mauritian administration, read on 28 September 2026.<\/p><\/div><div class=\"wguide-source-logos\" aria-label=\"Sources consulted\"><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M3 9l9-5 9 5M5 9v9M9.5 9v9M14.5 9v9M19 9v9M3 20h18\"\/><\/svg><span>DGFiP<small>impots.gouv.fr and BOFiP<\/small><\/span><\/span><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M3 12h18M12 3a14 14 0 010 18M12 3a14 14 0 000 18\"\/><\/svg><span>MRA<small>Mauritius Revenue Authority<\/small><\/span><\/span><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M3 11l9-7 9 7v9a1 1 0 01-1 1H4a1 1 0 01-1-1z\"\/><\/svg><span>Treaty<small>France\u2013Mauritius, 1980<\/small><\/span><\/span><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h8l4 4v14H6z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><span>BOM<small>Bank of Mauritius<\/small><\/span><\/span><\/div><\/div><div class=\"wguide-container\"><div class=\"wguide-method\"><ul><li>France\u2013Mauritius tax treaty of 11 December 1980 and its protocol, consolidated version with the amendment of 23 June 2011 \u2014 impots.gouv.fr; original French and English text published in Mauritius (Government Notice no.&nbsp;192 of 1981)<\/li><li>BOFiP, BOI-INT-CVB-MUS: signature, approval laws, publication decrees, entry into force of the treaty and of the amendment<\/li><li>MRA \u2014 synthesised text of the treaty as modified by the MLI; note \u201cThe Impact of the MLI on the Mauritius Tax Treaties\u201d, June 2024<\/li><li>BOFiP, BOI-ANNX-000306: list of tax treaties concluded by France, in force on 30 June 2024<\/li><li>Notice 2041-E for 2025 income, appendix 1: taxation of pensions according to the country of residence<\/li><li>impots.gouv.fr, \u201cComment d\u00e9clarer mes traitements, salaires et pensions ?\u201d (how to declare my salaries and pensions): list of non-residents\u2019 social security pensions<\/li><li>BOFiP, BOI-INT-DG-20-20-50: private pensions, social security pensions and public pensions in light of treaties<\/li><li>BOFiP, BOI-BAREME-000043: 2026 scale of non-resident withholding tax (CGI, art.&nbsp;182 A)<\/li><li>impots.gouv.fr, non-residents: calculation methods, social charges, property capital gains, dividends, interest, IFI<\/li><li>BOFiP, BOI-RFPI-PVINR-20-20: rate of the levy on non-residents\u2019 property capital gains (CGI, art.&nbsp;244&nbsp;bis&nbsp;A)<\/li><li>Practical income tax brochure 2026: CSG maintained at 9.2% on property income and property capital gains (LFSS 2026, art.&nbsp;12)<\/li><li>Notice 2047 for 2025 income: exemption with effective rate; tax credit on Mauritian dividends<\/li><li>impots.gouv.fr, exit tax (CGI, art.&nbsp;167 bis); BOFiP, BOI-ANNX-000445: States bound to France by a tax-collection assistance treaty<\/li><li>BOFiP, BOI-ENR-DMTG-10-10-30: territoriality of inheritance duties (CGI, art.&nbsp;750 ter) and tax domicile (CGI, art.&nbsp;4 B)<\/li><li>Order of 15 April 2026: list of non-cooperative States and territories (CGI, art.&nbsp;238-0 A)<\/li><li>impots.gouv.fr, accounts abroad: form 3916 and fines (CGI, art.&nbsp;1649&nbsp;A and 1766)<\/li><li>Finance Act 2026 (Mauritius), art.&nbsp;7(v); Income Tax Act, Second Schedule, Part II; MRA: Foreign Income, Exempt Income, Tax Deduction at Source<\/li><li>Bank of Mauritius: exchange control abolished in July 1994; indicative rates of 21 September 2026: \u20ac1 = Rs&nbsp;53.8912 buying by transfer<\/li><\/ul><p>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.<\/p><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"faq\" aria-labelledby=\"faq-section-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>18<\/span> Frequently asked questions<\/p><h2 id=\"faq-section-titre\">Your questions on taxation between France and Mauritius<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Short answers, backed by official texts.<\/p><button class=\"wguide-text-link wguide-faq-openall\" type=\"button\" aria-expanded=\"false\">Open all +<\/button><\/div><\/header><div class=\"wguide-faq\"><section class=\"westimmo-faq\" data-faq-schema=\"true\" aria-labelledby=\"faq-titre-france\"><div class=\"westimmo-faq__inner\"><div class=\"westimmo-faq__content\"><header class=\"westimmo-faq__header\"><h2 class=\"westimmo-faq__title\" id=\"faq-titre-france\">Frequently asked questions: France and Mauritius<\/h2><span class=\"westimmo-faq__accent\" aria-hidden=\"true\"><\/span><\/header><div class=\"westimmo-faq__list\"><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-france-1\" id=\"faq-q-france-1\"><span>Is there a tax treaty between France and Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-france-1\" role=\"region\" aria-labelledby=\"faq-q-france-1\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-france-2\" id=\"faq-q-france-2\"><span>Will my French pension be taxed in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-france-2\" role=\"region\" aria-labelledby=\"faq-q-france-2\" hidden><div class=\"westimmo-faq__answer-inner\"><p>It depends on its nature. Social security pensions (basic pension, Agirc-Arrco compulsory supplementary pensions, voluntary insurance of the Caisse des Fran\u00e7ais de l\u2019\u00e9tranger, 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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-france-3\" id=\"faq-q-france-3\"><span>How much tax does a retiree settled in Mauritius pay in France?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-france-3\" role=\"region\" aria-labelledby=\"faq-q-france-3\" hidden><div class=\"westimmo-faq__answer-inner\"><p>The pension fund withholds tax at source: after a 10% allowance, 0% up to \u20ac17,275, 12% up to \u20ac50,112 and 20% beyond (2026 scale). For \u20ac30,000 of annual pension, the withholding is \u20ac1,167.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-france-4\" id=\"faq-q-france-4\"><span>How many days must I spend in Mauritius to cease to be a French tax resident?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-france-4\" role=\"region\" aria-labelledby=\"faq-q-france-4\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-france-5\" id=\"faq-q-france-5\"><span>Is the rental income from my property in France taxed in France?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-france-5\" role=\"region\" aria-labelledby=\"faq-q-france-5\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Yes: at the minimum rate of 20%, 30% above \u20ac29,579 (2025 income), or at the average rate if lower, plus 17.2% social charges. Mauritius does not tax it.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-france-6\" id=\"faq-q-france-6\"><span>What happens if I sell my house in France after leaving?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-france-6\" role=\"region\" aria-labelledby=\"faq-q-france-6\" hidden><div class=\"westimmo-faq__answer-inner\"><p>The capital gain is taxed in France at 19%, plus 17.2% social charges. A non-resident French national may exempt up to \u20ac150,000 of it on a dwelling, if he sells within the prescribed time limits.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-france-7\" id=\"faq-q-france-7\"><span>I stay in France and rent out my villa in Mauritius: where am I taxed?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-france-7\" role=\"region\" aria-labelledby=\"faq-q-france-7\" hidden><div class=\"westimmo-faq__answer-inner\"><p>In Mauritius, at the scale, without the residents\u2019 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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-france-8\" id=\"faq-q-france-8\"><span>Is there inheritance tax on a property in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-france-8\" role=\"region\" aria-labelledby=\"faq-q-france-8\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-france-9\" id=\"faq-q-france-9\"><span>Does the exit tax apply if I move to Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-france-9\" role=\"region\" aria-labelledby=\"faq-q-france-9\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Yes, if you were a French resident for at least six years out of ten and your securities are worth at least \u20ac800,000 or represent 50% of a company\u2019s profits. The payment deferral must be requested at least 90 days before departure, with a guarantee.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-france-10\" id=\"faq-q-france-10\"><span>Must I declare my Mauritian bank account in France?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-france-10\" role=\"region\" aria-labelledby=\"faq-q-france-10\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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 \u20ac1,500 fine per account.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-france-11\" id=\"faq-q-france-11\"><span>Are my French dividends taxed if I live in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-france-11\" role=\"region\" aria-labelledby=\"faq-q-france-11\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Yes: France withholds 12.8% at source. If they are remitted to Mauritius, they are taxable there, less the French tax.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-france-12\" id=\"faq-q-france-12\"><span>Do France and Mauritius exchange tax information?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-france-12\" role=\"region\" aria-labelledby=\"faq-q-france-12\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><\/div><\/div><div class=\"westimmo-faq__visual\" aria-hidden=\"true\"><\/div><\/div><\/section>\n<!--westimmo-faq-schema--><script type=\"application\/ld+json\" id=\"westimmo-faq-schema\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Is there a tax treaty between France and Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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.\"}},{\"@type\":\"Question\",\"name\":\"Will my French pension be taxed in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"It depends on its nature. Social security pensions (basic pension, Agirc-Arrco compulsory supplementary pensions, voluntary insurance of the Caisse des Fran\u00e7ais de l\u2019\u00e9tranger, 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. 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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.\"}},{\"@type\":\"Question\",\"name\":\"Is the rental income from my property in France taxed in France?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes: at the minimum rate of 20%, 30% above \u20ac29,579 (2025 income), or at the average rate if lower, plus 17.2% social charges. Mauritius does not tax it.\"}},{\"@type\":\"Question\",\"name\":\"What happens if I sell my house in France after leaving?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The capital gain is taxed in France at 19%, plus 17.2% social charges. A non-resident French national may exempt up to \u20ac150,000 of it on a dwelling, if he sells within the prescribed time limits.\"}},{\"@type\":\"Question\",\"name\":\"I stay in France and rent out my villa in Mauritius: where am I taxed?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"In Mauritius, at the scale, without the residents\u2019 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.\"}},{\"@type\":\"Question\",\"name\":\"Is there inheritance tax on a property in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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.\"}},{\"@type\":\"Question\",\"name\":\"Does the exit tax apply if I move to Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, if you were a French resident for at least six years out of ten and your securities are worth at least \u20ac800,000 or represent 50% of a company\u2019s profits. 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If they are remitted to Mauritius, they are taxable there, less the French tax.\"}},{\"@type\":\"Question\",\"name\":\"Do France and Mauritius exchange tax information?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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.\"}}]}<\/script><!--\/westimmo-faq-schema-->\n<\/div><\/div><\/section>\n<div id=\"formulaire\" aria-hidden=\"true\"><\/div>\n<\/main>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":332296,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_yoast_wpseo_focuskw":"France Mauritius tax treaty","_yoast_wpseo_title":"France\u2013Mauritius Taxation: Treaty, Pensions & Taxes | 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