Mauritius

Which permit should you choose?

This is the key structuring decision for a Mauritius relocation, because it determines both your rights and your tax treatment. The Occupation Permit is the standard route for a long-term relocation, with three entry categories: investor, subject to a transfer of funds to a Mauritian bank account within a specified period following issuance; employed professional, subject to a minimum salary requirement; and self-employed person, subject to minimum annual income. The Premium Visa follows a different logic: valid for one year and renewable, it is intended for individuals receiving regular foreign-source income without carrying out a local activity, and provides specific treatment for foreign income that is not remitted to the island. The acquisition of property under an approved scheme can also give rise to a residence permit linked to ownership of the property. These routes involve different costs and different constraints.

Does the remittance of foreign income have an impact?

Yes, and this is a technical point that must be addressed before choosing your permit rather than afterwards. The treatment of foreign-source income received by a Mauritian resident depends on the status held and, in certain configurations, on whether or not the funds are transferred to the island. The Premium Visa contains specific provisions in this respect concerning foreign income that is not remitted. This mechanism requires careful banking arrangements: which accounts receive which funds, what amounts are brought onshore to cover day-to-day expenses, and what documentation makes it possible to trace the flows. As in Malta, the value of the regime depends on disciplined practical implementation. We design this architecture before the relocation, together with a Mauritian adviser.

Is Mauritius genuinely suitable for families?

This is the area in which it most clearly stands apart from other low-tax destinations. The island has several schools accredited by the French Ministry of Education, from primary school through to the French Baccalauréat, allowing children to follow a continuous French-language education without any break in the curriculum, at a lower cost than international schools in Dubai or Singapore. French is widely spoken, the French community is long-established and well organised, and the time difference with France remains limited. The drawbacks are the distance, with an eleven-hour flight from Paris and a return-travel budget that must be factored in, and the availability of highly specialised medical care, which can sometimes require travel. For a family whose priority is continuity of French-language education, these trade-offs are often acceptable.

What should you make of a Mauritian company?

Mauritius has a corporate tax regime with a 15% rate (Mauritius Revenue Authority), together with partial exemption mechanisms applicable to certain categories of foreign-source income, which can significantly reduce the effective tax burden where the substance requirements are met. On this basis, the island has developed a financial-services industry focused on Africa and the Indian Ocean, supported by a useful treaty network. Three precautions are essential. Substance requirements have been considerably strengthened and can no longer be satisfied by a mere registered address. The treaty network has evolved, with certain historic agreements having been renegotiated. Finally, the French treatment of an interest in a foreign entity benefiting from a privileged tax regime must be examined separately, as it may neutralise the intended advantage.

What French tax issues need to be addressed before moving to Mauritius?

Mauritius is outside the European Union, which calls for modelling the conditions for deferral of payment of the French exit tax for individuals holding substantial shareholdings. A tax treaty links the two states and allocates taxing rights between them. One point deserves particular attention: France applies specific rules to interests held in entities established in jurisdictions benefiting from privileged tax regimes, which may result in undistributed profits being taxed in France. These rules contain safeguards linked to the reality of the underlying activity, but they must be examined in advance for any project involving a Mauritian structure. This is a tax-advisory issue that should be addressed before incorporation, not afterwards.

What is the exact Mauritian income tax scale following the reform?

There are three bands, effective from 1 July 2025. The first MUR 500,000 of taxable income is exempt, the next MUR 500,000 is taxed at 10%, and the excess is taxed at 20% (Mauritius Revenue Authority). In addition, an “equitable sharing” contribution is levied at 15% on taxable income exceeding MUR 12 million, applicable for the year of assessment beginning on 1 July 2025 and for the following two years. The uniform 15% rate that had long been part of the island’s reputation therefore no longer applies to individuals, although many online sources still fail to reflect this change.

Does the France–Mauritius tax treaty provide genuine protection?

It provides tie-breaker rules in cases of dual residence and a mechanism for eliminating double taxation (list of tax treaties concluded by France). It has been subject to amendments and now operates within the framework of the OECD Multilateral Convention, which has introduced anti-abuse provisions. Access to treaty benefits therefore requires demonstrating that the arrangement was not principally intended to obtain those benefits. For a Mauritian structure owned by a French resident, this clause changes the analysis: the former practice of interposing an entity to access a treaty rate is no longer sustainable, irrespective of the French rules.

How does the Mauritian company regime work in practice?

Through a 15% rate combined with partial exemption mechanisms for certain categories of foreign-source income, which reduce the effective tax burden where the substance requirements are met (Mauritius Revenue Authority). The partial exemption requires the company to conduct its income-generating activities in Mauritius and to employ, directly or indirectly, an adequate number of suitably qualified individuals there. Substance requirements have been considerably strengthened and can no longer be satisfied by a mere registered address. A structure that fails to meet them loses the exemption in Mauritius and may simultaneously fall within the scope of the French anti-deferral rules (BOFiP, Article 123 bis of the French General Tax Code).

Which residence permit should you choose to relocate to Mauritius?

The choice depends on the project and determines both the duration and the associated rights. The Occupation Permit covers investors, employed professionals and self-employed individuals, each subject to their own income or investment thresholds. The Permanent Residence Permit is available to long-term permit holders and purchasers of property under approved schemes. A dedicated visa for individuals working remotely also exists, with its own renewal conditions. Each of these statuses has different tax consequences, so the permit should be selected only after the tax analysis, never beforehand.

Is Mauritian real estate accessible to foreigners?

Yes, but through approved schemes, which significantly restricts the market. Non-citizens may acquire property under real estate programmes approved by the authorities, with investment thresholds that may provide access to resident status. Outside these schemes, acquisitions are subject to authorisation and remain exceptional. This segmentation creates a two-tier market, with prices significantly higher in programmes open to foreign buyers. Any investment should therefore be assessed in terms of its genuine resale liquidity, which depends on the same restricted pool of foreign purchasers.

What is the actual quality of the French-language school system?

This is the island’s primary selling point for families, and it is a strong one. Mauritius has several schools accredited by the French Ministry of Education, from nursery school through to the Baccalauréat, allowing continuity of education if the family returns to France and avoiding a break in language. This configuration is unique among the low-tax destinations we cover: Dubai generally requires English-language education or costly private French schooling, while the Cayman Islands and Bermuda offer no French-language school system. Places nevertheless remain limited, and enrolment needs to be anticipated a full academic year in advance.

What remains taxable in France after relocating to Mauritius?

French-source income and French real estate assets. Rental income remains subject to French income tax, and the French wealth tax on real estate (IFI) continues to apply to French real estate above €1.3 million (French tax administration). Social levies also apply at the full 17.2% rate, as Mauritius is not part of the European Economic Area (French tax administration). Mauritian-source income, on the other hand, falls outside the French tax net once French tax residence has genuinely been terminated within the meaning of Article 4 B (BOFiP, taxable persons and tax domicile). It is this portion that genuinely moves outside the French tax system, and only this portion.

Is the Mauritian healthcare system suitable for a family?

It relies on a good-quality private sector concentrated in a small number of clinics, complemented by a free but uneven public system. Private health insurance is essential, and more serious medical procedures may require transfer to Réunion, around forty minutes away by air, or to South Africa. The cost of this coverage increases significantly with age, which can weigh heavily on retirement plans. The cyclone season, from November to April, also requires particular attention to the construction standards and insurance coverage of the home, a cost item that is regularly underestimated in budgets.

How does Coreway Consulting support a relocation to Mauritius?

We first determine the appropriate permit by comparing your income, assets and plans with the conditions applicable to each category, and then assess the implications for your banking arrangements, which should be in place before arrival. We prepare the application with our Mauritian correspondents and manage the process through to issuance. We assist with finding accommodation, securing places at accredited schools, where demand is high, and opening bank accounts. The departure from French tax residence, the exit tax and the review of French rules applicable to foreign structures are addressed with the relevant advisers.