Moving to Mauritius from France
The Passport and Immigration Office lists France among the countries whose nationals need no visa for Mauritius, but the officer at the border decides how long you may stay, and living on the island takes a residence route such as the Premium Visa, for which France is on the Economic Development Board’s country list. On the French side, impots.gouv.fr says you remain tax-domiciled in France from 1 January to your departure date, French-source income after that goes on form 2042-NR, and the non-resident tax service takes over your file. The 1980 France and Mauritius tax convention has its own rules for pensions, and the French agency CLEISS lists no bilateral social security agreement with Mauritius.
This guide to moving to Mauritius from France is for French passport holders weighing up the island. Entry and residence routes come first, then French in daily life, then the French end of the move: tax residence, the exit tax, the treaty, social security and cover, and consular registration. A licence, school places, pets and shipping close it. French official terms appear in italics with an English gloss, and where the official sources go quiet, we say so.
Entering Mauritius on a French passport
The Passport and Immigration Office publishes a country-by-country visa list, and its entry for France reads “No visa required”. The list gives no length of stay for any nationality. A separate page from the same office says the immigration officer at the point of entry decides how long a visitor may stay, so the stamp in your passport is what counts. We did not find a passport-validity rule on the pages we read, so check the current entry notices on the Passport and Immigration Office site and the French foreign ministry’s travel advice shortly before you fly.
Staying beyond a visit, or working, needs one of the residence routes. The visa checker narrows them down from a few answers, and the visa requirements guide covers extensions.
Residence routes, and where France stands
The Premium Visa suits people whose business or income stays outside the island. The Economic Development Board (EDB) says any non-citizen from the countries on its list can apply, and France is on that list. The visa is issued free of charge for a period of more than six months and up to one year, and it is renewable. The EDB also says it is needed for stays of more than 180 days in a calendar year, while a shorter visit gets a tourist visa on arrival. It is not a work permit.
People aged 50 or over who plan to stop working can look at the retired non-citizen permit in retiring in Mauritius. Working or investing takes an Occupation Permit.
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How much French you will meet
Statistics Mauritius asked every resident which language is usually spoken at home in the 2022 Population Census. Of 1,233,097 residents, 968,952 said Creole, which is about 79%. French came next among the larger groups at 29,840 people, about 2.4%, level with Bhojpuri at 29,827, while 7,029 said English. These are home languages, so they do not show who can work in French. Statistics Mauritius’s own headline release uses a different measure of spoken-at-home shares, with a different French figure, so we quote the table and name it. The international schools guide covers the French curriculum options for children.
Leaving French tax residence
French tax residence is called domicile fiscal (tax domicile). The tax authority’s guidance on article 4 B of the Code général des impôts (CGI, the French tax code) gives three criteria, and meeting any one of them is enough. The first is that your home, or your main place of stay (foyer or lieu de séjour principal), is in France. The second is that you carry on a professional activity in France, unless it is only ancillary. The third is that the centre of your economic interests is in France.
The year of departure is split. impots.gouv.fr says that from 1 January to your departure date you are tax-domiciled in France, and income earned in year N is declared in year N+1. Income for that part of the year goes on the usual form 2042, with your new address abroad. Any French-source income taxable in France after you leave goes on form 2042-NR instead, and the site says to state expressly in your return if you have none. The non-resident tax service, the service des impôts des particuliers non-résidents (SIPNR), then becomes your tax office if you still have French-source income taxable in France under the treaty, with the file moved without any step from you. The same page tells you to notify your tax centre of your departure without waiting for your return.
service-public.fr adds that a non-resident pays French tax only on French-source income, such as income from French property or payments from French payers, and that tax treaties may change the rules, so it points to the non-resident office. On the Mauritian side, the tests are in the Mauritius tax guide: 183 days in an income year, or 270 days across three years.
Keep the dates together: the day you left France, the day you arrived, and proof of each. Both countries’ residence questions, and the split-year declaration above, start from dates, so records kept as you go are easier to produce than records rebuilt later.
The French exit tax
impots.gouv.fr has a page on whether leaving France triggers the exit tax (the tax on unrealised gains when tax residence moves abroad), last modified on 10 March 2026. It says you are concerned if you were French tax resident for at least six of the ten years before the move and you hold shares or rights worth at least €800,000, or at least 50% of a company’s profits. Under certain conditions it taxes plus-values latentes (gains not yet realised). Payment can be deferred, automatically or on request, with the request made on form 2074 ETD and backed by a guarantee; for moves since 22 November 2019 the page says the request must be filed no later than 90 days before the move. The SIPNR handles every exit tax file. Whether it applies to you is a question for the tax authority or an adviser.
The France and Mauritius tax convention
The convention to avoid double taxation was signed in Port Louis on 11 December 1980 and entered into force on 17 September 1982, according to the French tax authority’s doctrine page. An amending protocol (avenant) signed on 23 June 2011 entered into force on 1 May 2012. impots.gouv.fr also publishes a consolidated version modified by the multilateral convention (MLI) that France signed on 7 June 2017 and Mauritius on 5 July 2017. The consolidated text says it only helps reading and that the signed texts alone are binding. We have not confirmed the dates from which the MLI changes apply, so read the signed texts for any particular year. We read the articles below in the consolidated French text.
| Article | What the consolidated text says |
|---|---|
| 4: resident | Residence follows each country’s own law. If a person is resident of both, tie-breakers apply in turn: permanent home, centre of vital interests, habitual abode, nationality, then agreement between the authorities. |
| 18(1): pensions | Pensions and similar pay for past employment paid to a resident of one country are taxable only in that country, subject to Article 19(2) on government service. |
| 18(2): social security | Pensions and other sums paid under one country’s social security legislation are taxable only in that country. |
| 18(3): not taxed at home | Paragraph 1 does not apply where the recipient is not taxed on that income in the country of residence under its law. The income is then taxable in the country it comes from. |
| 24: double taxation | Sets out how each country gives relief, including a credit in Mauritius for French tax on certain income taxed in France. |
Article 18(3) matters because Mauritius taxes foreign income of residents only when it is received there, as the tax guide explains. We have not confirmed how the French tax authority reads Article 18(3) for income that stays outside Mauritius, or how it treats French pensions paid to a Mauritian resident in practice, so put that question to the tax authority, or to a qualified tax adviser in both countries.
French social security and health cover abroad
CLEISS (Centre des liaisons européennes et internationales de sécurité sociale) is the French public body for international social security. Its list of bilateral agreements in force, last updated in December 2023, does not include Mauritius (it does list Mauritania, a different country). So no bilateral agreement shows for Mauritius, though a list can lag the facts, so confirm with CLEISS.
For countries without an agreement, CLEISS says to find out about the local social security system before you leave, and that you can contribute to the Caisse des Français de l’Étranger (CFE, the French overseas social security fund) or take out private insurance. The page sets out no eligibility rules or prices for either, so those come from the CFE or an insurer. Our healthcare guide covers public and private care on the island.
Registering with the French consulate
The registre des Français établis hors de France is the consular register of French people living abroad. The French foreign ministry says registration is strongly recommended if you leave France for more than six months; the page does not make it compulsory. A first registration asks for a French identity card or passport, proof of residence in the host country and a recent photo. The procedure is online, using service-public.fr credentials, the consulate contacts you within a few days to validate it, and the registration must be renewed every five years, with a reminder three months before. The embassy’s consular section in Port Louis is the contact, and its district covers Mauritius, Rodrigues and the Seychelles.
Driving licence, schools, pets and shipping
The Mauritius police Traffic Branch’s Licensing Office, at Line Barracks in Port Louis, converts foreign licences into Mauritian ones. Its page lists an application letter, an attestation from the issuing authority confirming the licence is authentic, the licence front and back, proof of address, a residence, work or occupation permit valid for at least six months, an identity document, two photos, a medical certificate if you are over 60, and a conversion fee of Rs 1,500. It does not mention French licences by name or give a deadline, so ask the Licensing Office. The driving guide has more.
The schools guide covers curricula, fees and places, the pets guide the import permit and quarantine, and the shipping guide the duty relief for household effects and the paperwork.
Frequently asked questions
Do French citizens need a visa for Mauritius?
The Passport and Immigration Office lists France among the countries whose nationals need no visa. The list gives no stay length, and the immigration officer decides how long each visitor may stay. A longer stay or work needs a residence route.
Is France on the Premium Visa country list?
Yes. The Economic Development Board’s page says any non-citizen from the countries it lists can apply, and France is on that list. The visa is issued free of charge for a period over six months and up to one year, and it can be renewed.
Does the France and Mauritius tax treaty cover pensions?
Article 18 of the 1980 convention says pensions for past employment paid to a resident of one country are taxable only there, subject to Article 19(2) for government service. Article 18(3) sets that aside where the recipient is not taxed on the income in the country of residence. We have not confirmed how the French tax authority applies this to income that Mauritius taxes only when it is received there, so ask the tax authority or an adviser.
Is there a social security agreement between France and Mauritius?
The CLEISS list of bilateral social security agreements in force, last updated in December 2023, does not include Mauritius. For countries without an agreement, CLEISS says to look into the local system before leaving and names the Caisse des Français de l’Étranger or private insurance as options.
Do I have to register with the French consulate in Mauritius?
No. The French foreign ministry says registration is strongly recommended for anyone leaving France for more than six months, and the page does not make it compulsory. It is done online with a service-public.fr login and has to be renewed every five years.
Page history. First published 30 October 2026, with every source checked that day. Corrections are listed here with their date and what changed.
Sources, checked 30 October 2026
French tax, social security and consular pages cover the French side, and Mauritian government pages cover entry, residence, language and licences. No secondary sources are used.
- Visa requirement country list and visitor stays (Passport and Immigration Office): France on the no-visa list, and the officer deciding the length of each stay.
- Premium Visa (Economic Development Board): France on the country list, the free visa, the validity and the 180-day line.
- Volume II, Demographic and Fertility Characteristics, 2022 Population Census, Table D8 (Statistics Mauritius): residents by language usually spoken at home.
- BOI-IR-CHAMP-10, personnes imposables et domicile fiscal (Direction générale des Finances publiques, BOFiP): the three criteria of article 4 B of the CGI.
- Declaring income in the year of departure, Who to contact as a non-resident and Exit tax (impots.gouv.fr): forms 2042 and 2042-NR, the SIPNR, notifying your tax centre and the exit tax conditions.
- Impôt sur le revenu d’un Français qui part vivre ou travailler à l’étranger (service-public.fr, verified 15 April 2026): French-source income of non-residents and the effect of treaties.
- Ile Maurice, consolidated version of the convention and BOI-INT-CVB-MUS (impots.gouv.fr and BOFiP): signing and in-force dates, the 2011 avenant, the MLI and Articles 4, 18 and 24.
- Bilateral social security agreements in force and FAQ on expatriation (CLEISS): the list without Mauritius, and the CFE and private insurance options.
- Inscription au registre and Section consulaire (French embassy in Mauritius): consular registration, its renewal, and the consular district.
- Licensing Office (Mauritius Police Force, Traffic Branch): converting a foreign licence.
General information only, not immigration, tax, legal or financial advice. Mauritius often changes these rules in its June Budget, so check the official pages above and speak to a qualified professional before you act.