Tax & Residency — French

For French citizens, Mauritius offers a flat 15% income tax, no capital gains tax and no inheritance tax — a marked contrast with the French system. But France taxes on specific criteria and has an impôt sur la fortune immobilière (IFI), so structuring the move well matters.

Ceasing French tax residence

France determines tax residence under Article 4 B du CGI — your foyer (home/family), principal place of stay, main professional activity, or centre of economic interests. Moving your family and economic life genuinely to Mauritius is what ends French residence; keeping strong ties can leave you French-resident.

• Notify the Service des Impôts des Particuliers Non-Résidents (SIPNR).
• French-source income (e.g. rental from French property) generally remains taxable in France.
• Plus-values on the sale of French real estate stay within French rules.

The France–Mauritius tax treaty

A convention fiscale between France and Mauritius allocates taxing rights and prevents double taxation — key for pensions, dividends and rental income. Check how your specific income types are treated.

Wealth tax (IFI) and assurance-vie

The IFI applies to real-estate wealth. Once genuinely non-resident, you are typically liable only on French real estate, not worldwide — a common reason French movers restructure property holdings. Assurance-vie contracts have their own cross-border treatment; review them before leaving.

Pensions

French pensions can be drawn from Mauritius; taxation depends on the treaty and pension type (public vs private). CSG/CRDS treatment changes on becoming non-resident.

General information only, not tax advice. French exit rules and the IFI are fact-specific — use a French conseil fiscal alongside a Mauritian adviser.