For French residents, investing in Mauritius offers significant tax advantages. With the France–Mauritius double taxation agreement, it is possible to optimise a real estate investment while avoiding taxation in both countries on the same income.
At Villa Vie, we have been assisting French clients for over 40 years in acquiring property in Mauritius, with a structured, secure, and professional approach.
The tax treaty between France and Mauritius aims to prevent double taxation of the same income.
In practice:
This framework provides clarity, stability, and reassurance for international investors.
Mauritius is recognised for its simple and attractive tax system, which strengthens its position as a strategic destination for property investment.
Key tax advantages include the following:
These factors contribute to a favourable environment for both private investors and long-term asset planning.
Even when income is taxed in Mauritius, a French tax resident remains subject to certain obligations:
The tax treaty ensures that this income benefits from a mechanism preventing double taxation.
Tax residency plays a key role in determining overall taxation.
Two primary situations:
Each situation requires careful assessment, and tailored guidance is recommended.
The Mauritian real estate market offers a combination of strong fundamentals:
These elements position Mauritius as a relevant choice for both wealth structuring and income-generating investments.
Villa Vie adopts a structured, transparent, and client-focused approach.
The agency supports clients in:
The objective is to provide a clear and secure investment process.
Is it necessary to pay tax in France when investing in Mauritius?
Yes. Income must be declared in France, but the tax treaty prevents double taxation.
Are rental incomes taxed twice?
No. They are generally taxed in Mauritius, with an avoidance mechanism applied in France.
Is Mauritius a tax-efficient jurisdiction?
Yes. The flat tax rate and absence of several taxes contribute to its attractiveness.
Is it possible to become a Mauritian tax resident?
Yes, subject to certain conditions, including Mauritian residency permits or qualifying investments.
The France–Mauritius tax treaty provides a clear and secure framework for international real estate investment. Combined with an attractive tax system and a stable market, it enables investors to structure their projects with confidence.
With Villa Vie, clients benefit from experienced local guidance and a consistent, professional approach at every stage of their investment.
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