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Welcome / Blog Living in Mauritius as a French citizen: residence permits, tax residency, and French assets

October 23, 2026

Living in Mauritius as a French citizen: residence permit, tax residency, and French assets

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Published on:
October 23, 2026

Alexis Sagnier, fondateur de Balmont Conseil, conseil en gestion de patrimoine à Lyon

Alexis Sagnier

In summary…

In Mauritius, the residence permit obtained by purchasing a property and the tax residence are two distinct things: the first is acquired through investment (starting at US$375,000 for real estate programs), the second is measured in days (183 in a year, or 270 over three years).

For a Frenchman, the deciding factor isn't the Mauritian rate: it's what the Franco-Mauritian agreement leaves to France. It leaves French social security pensions to France, it allocates private pensions to Mauritius, and it France will hand over the reins if Mauritius doesn't actually tax them.

«We’re buying an apartment in Grand Baie, we have our resident card, so we no longer pay anything in France.» This sentence conflates three statuses, each governed by different rules: the residence permit, Mauritian tax residency, and French tax residency. These must be obtained one at a time.

1. Acquire: a permit linked to an investment, not a tax

What the Mauritian public investment body says

The Economic Development Board (EDB, the Mauritian public investment promotion agency) outlines several real estate programs open to non-citizens. For Integrated Residences (IRS) and Residential Real Estate (RES) programs, acquisition grants the right to a residence permit starting from US$375,000. For the real estate development program (PDS), the price must exceed $375,000; the permit lasts as long as you own the property and extends to your spouse and children under 24. These permits exempt you from needing a work permit. Resale and permit retention conditions are detailed on the EDB website only for the PDS program.

In other words, for the PDS program, the permit follows the property It is valid as long as you own the property. Nothing in these conditions indicates that you are a tax resident: the Mauritian tax authorities don't read your card, they count your days.

Who is a Mauritian tax resident?

According to the Mauritius Revenue Authority (MRA), a person is considered a resident if they meet one of the following conditions for the tax year ending June 30: being present 183 days or more in the year; to have been present 270 days or more in total over the current year and the two preceding years; or be domiciled in Mauritius, unless their permanent residence is abroad. Residents can apply for a tax residency certificate from the administration.

For the technician. Article 73 of the Mauritian Income Tax Act (Income Tax Act) for the definition of resident; explanatory notes to the tax return for the income year ending June 30, 2025 (MRA). Residents are taxed on Mauritian-source income and on foreign income repatriated to Mauritius, according to the "Foreign Income" page of the MRA.

2. To be taxed: a progressive tax scale, and foreign income only if it arrives

The tax scale is based on the income year beginning July 1, 2025.

For the revenue year beginning on 1 July 2025, the Mauritian tax administration applies 0 % on the first 500,000 rupees, 10 % on the next 500,000, and 20 % on the balance (MRA circular of October 6, 2025). The old bracketed scale from 2 % to 18 %, which rose to 20 % above 2,390,000 rupees, applies to the year ending June 30, 2025. The scale may change with each Mauritian Finance Act: check the tax year that applies to you.

Figure 1: 2,000,000 rupees of taxable income

Situation. French retiree living in Mauritius with a permit obtained through real estate purchase, Mauritian tax resident; taxable income of 2,000,000 rupees, entirely repatriated to Mauritius.

Issue. Estimating Mauritian tax without choosing the wrong tax bracket. Assumptions: tax rates for the income year beginning on the 1stst July 2025, income already net of deductions, no other Mauritian levies taken into account.

Strategy. Apply each rate to its only tranche: 500,000 × 0 % = 0; 500,000 × 10 % = 50,000; then 1,000,000 × 20 % = 200,000 on the portion between 1,000,000 and 2,000,000.

Result. 250,000 rupees in tax, or 12.5% of taxable income. Illustrative example, calculated with the rules in force on 23/10/2026 (MRA scale for the income year beginning on 1 July 2025, last scale verified).

3. France remains involved in the matter: the convention distributes, it does not eliminate

Departure from residence, real estate, pensions

The convention of 11 December 1980 (in force since 17 September 1982) is supplemented by an amendment of 23 June 2011 (in force since 1 May 2012) which only replaces the exchange of information. If you are a resident of both countries, the tie-breaker follows the order: permanent home, center of vital interests, habitual residence, nationality, amicable agreement between administrations. A home remaining in France maintains your status there (Article 4 B of the French General Tax Code, the collection of French tax laws: home, principal residence, principal activity, center of economic interests; only one criterion is sufficient).

  • Real estate : Income and capital gains from an asset are taxable in the country where it is located. An apartment held in France remains taxable in France.
  • Titles: Capital gains on other assets are taxable only in the country of residence of the transferor, except for substantial participation (25% or more of the profits) or shares in companies with a predominantly real estate focus.
  • Private guesthouses: taxable in the beneficiary's country of residence. Social security pensions: only in the country that pays them.
  • Dividends: withholding capped at 5 % for a company holding at least 10 % of the capital, 15 % in other cases.

For the technician. France-Mauritius Convention: Article 4 §2, Articles 6 and 13 and paragraph 6 of the Protocol, Article 18 §§1 to 3, Article 10 §2. Article 18 §3 removes the exclusivity for Mauritius if the beneficiary is not taxed on the pension in their country of residence. It becomes taxable again in France, the country of origin. However, Mauritius only taxes foreign income if it is repatriated. A pension left outside Mauritius can therefore become taxable again in France; each case requires analysis.

Even after leaving France, you retain taxable French ties: French rental income, pensions, and annuities are subject to non-resident withholding tax (0% on the portion below €17,122, 12% up to €49,667, and 20% above that, after a 10% allowance, for 2025 income), a minimum tax rate of 20% up to €29,579 and 30% above that for non-resident income tax in general, and the French real estate wealth tax on properties held in France. For securities, the exit tax (Capital gains tax on departure) targets those who have been domiciled in France for 6 out of the last 10 years and hold at least €800,000 in securities or 50% of a company's profits. See the real estate wealth tax for non-residents, French pensions for non-residents and the exit tax.

Our position

Counting his days, organizing his income, leaving nothing to chance on the French side

A Mauritian project is built in this order: first, the household and the timeline; then, the nature of each source of income (private pension, social security pension, French rental income, dividends); and finally, the permit. The common misconception is to buy property in order to obtain the permit and to believe that the purchase settles the tax obligations. It only settles the right to reside in Mauritius. Mauritian capital gains and inheritance taxes are not addressed here. See also living in Mauritius, the France-Mauritius convention and leaving France for Mauritius, or, conversely, returning to France from Mauritius.

Related questions

Does buying property in Mauritius make one a Mauritian tax resident? No. The permit stems from the investment, the tax residence from presence: 183 days in the year, or 270 days in the year and the two preceding years, or domicile in Mauritius except permanent residence abroad.

Is foreign income taxed in Mauritius? According to the MRA, residents are taxed on their Mauritian-source income and on any foreign income repatriated to Mauritius. For a French private pension, Article 18 of the tax treaty must then be consulted, as it may refer the tax liability back to France.

Are French social security pensions taxed in Mauritius? According to the convention, these pensions are taxable only in the country that pays them, therefore in France. Private pensions are taxable in the country of residence, subject to the clause in Article 18 §3.

Are you considering Mauritius as your main residence or as a retirement home?

The initial consultation is used to categorize your income according to the agreement, to calculate your available days, and to establish the order of procedures. Forty-five minutes, with no obligation.

Are you a notary, chartered accountant, lawyer, or fellow consultant? and a client buys in Mauritius? We intervene in co-contracting on the residence and the distribution of income: the client remains yours, we provide you with an income-by-income grid.

Book an appointment

The initial consultation is to establish your exact situation and determine if there is anything that can be done—sometimes there is nothing, and we will say so as well. Thirty minutes, with no obligation.

Book an exchange with Balmont Conseil

Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified. ORIAS 13003497. Updated on 23/10/2026.

Official sources consulted

Alexis Sagnier, fondateur de Balmont Conseil, conseil en gestion de patrimoine à Lyon

Alexis Sagnier

With nearly 14 years of expertise in financial engineering, Alexis Sagnier assists executives and expatriates in securing their cross-border challenges.
Founder of Balmont Conseil in 2013, he calculates the cost of each recommendation in euros (tax, fees, transfer) before any decision is made.
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