The correct form depends on your departure date.
If you are moving to Mauritius for the year, the general rule is simple: form 2042 covers income received from January 1st until your departure date, and then form 2042-NR is used to declare any French-source income still taxable in France after your departure, up to December 31st. The French tax authorities (DGFiP) have already published the 2026 version of form 2042-NR, and Service-Public reminds users that form 2042-NR must be added to form 2042 as soon as any remaining French income is received after your departure.
Understand the mechanics before filling
The key point is to separate the period before departure from the period after departure. Before departure, you declare the household income received up to the change of tax residence. After departure, you only declare in France what remains taxable in France as French-source income, subject to tax treaties and specific cases where you are still treated as a French tax resident.impots.gouv.fr)
Form 2042-NR is a supplementary declaration. It should only include French-source income taxable in France, from the date of departure to December 31 of the year of departure.
As forms and filing campaigns change from year to year, always check the current year on the official website before submitting your application. The French tax authorities (DGFiP) have already posted the 2026 forms for both the 2042 and 2042-NR forms.
2042 or 2042-NR: the summary table
Quick summary
The table below summarizes the logic to be applied, based on the official notices from the DGFiP and the Service-Public fact sheet on leaving for abroad.
| Situation | Form | What you need to put in it |
|---|---|---|
| From January 1st to the departure date | 2042 | All household income received before departure. If you have foreign income before departure, it is first reported on form 2047 and then transferred to form 2042. |
| From departure to December 31st | 2042-NR | Only income from French sources taxable in France after departure. |
| You remain a tax resident in France | Just one 2042 | A single declaration for the entire year to the relevant department, if your situation falls within the cases stipulated by the administration.impots.gouv.fr) |
Chronological example
If you leave France on July 20, 2026, form 2042 will include income received from January 1 to July 20. Form 2042-NR will then include, from July 21 to December 31, any French-source income that remains taxable in France. If you also had foreign income before leaving France, it will first be reported on form 2047 and then transferred to form 2042.
The consolidated text of the agreements is available on the official page of international conventions, This is useful for verifying how the Franco-Mauritian convention allocates taxation. For practical guidance, see also our guide on the France-Mauritius tax treaty.
How to fill out form 2042
There declaration no. 2042 This form is used to declare household income, and the French tax authorities (DGFiP) indicate that online filing is generally mandatory. If you are moving to Mauritius, you must include all income received from January 1st until your departure date.
- Before departure: Defer any wages, pensions, property income or other income received up to your departure date.
- If you have foreign income before departure: Use form 2047, then transfer the amounts to form 2042.
- At the end of the data entry: Please enter your new address and departure date in the space provided.service-public.fr)
How to fill out form 2042-NR
There form no. 2042-NR 2026 The French tax authority (DGFiP) specifies that this declaration is used in the event of departure abroad or return to France during the calendar year, provided that French-source income was received after departure. The DGFiP adds that for online filing, form 2042-NR can be selected in the "attaches" section or downloaded from the official website.
- After departure: only keep French-source income taxable in France until December 31st.
- Common examples: Rental income, professional activities carried out in France, capital gains or pensions when the fund is established in France, subject to the applicable convention.impots.gouv.fr)
- If you no longer receive any income from French sources: The French tax authorities (DGFiP) indicate that there is then no further obligation regarding income tax in France for subsequent years.impots.gouv.fr)
The special case where a single declaration is sufficient
Be aware, however, of situations where you remain a tax resident of France despite leaving the country. The tax authorities are particularly concerned about certain situations involving secondment to the public sector or certain married or civil union couples under a community property regime. In these cases, you must continue to file a single tax return for the entire year with the relevant tax office.
Online or paper declaration?
When you need to submit on paper, the Service-Public fact sheet on leaving for abroad details the logic of 2042 then 2042-NR, and also reminds you of the obligation to indicate your new address and your departure date.
The process remains the same online: form 2042-NR is selected from the appendices or downloaded if your account does not allow for online filing. The French tax authority (DGFiP) also specifies that, for tax returns filed while residing abroad, a paper form may still be required depending on your situation.
Mauritius, tax treaty and double taxation
Leaving Mauritius isn't simply a matter of completing the French tax form. The tax treaty between France and Mauritius serves to allocate taxing rights and prevent double taxation. From France's perspective, income from French sources remains taxable in France, subject to the applicable treaty.
To learn more, see the dossier on Mauritian taxation in 2026 helps to anticipate the next steps of your installation, and the article on the conditions of Mauritian tax residency provides the essential reference points.
The most common mistakes
- Include on form 2042-NR any income received before the departure date.
- Forget about form 2047 when foreign income was received before departure.
- Do not report your new address and departure date.
- To think that settling in Mauritius automatically erases all French tax obligations, when in fact French-source income remains taxable in France according to the applicable convention.
If you no longer receive any income from French sources taxable in France, the DGFiP indicates that there is no longer any obligation regarding income tax in France for the following years.
FAQ
What income do I need to declare on form 2042-NR when leaving for Mauritius?
On form 2042-NR, you only declare French-source income taxable in France received from the day of your departure until December 31st. The French tax authorities (DGFiP) and other tax administrations specifically mention rental income, certain professional activities carried out in France, capital gains, and pensions when the pension fund is established in France. Income received before departure remains on form 2042, and foreign income received before departure is reported on form 2047 and then on form 2042.
How to fill out form no. 2042 and form no. 2042-NR when leaving France for Mauritius?
Start with form 2042 for all income received up to your departure date. If you received foreign income before leaving, add form 2047 and then transfer it to form 2042. Next, complete form 2042-NR for the post-departure portion if any French income remains taxable in France. Remember to include your new address and departure date in the designated section. If you remain a tax resident of France under certain circumstances, only one tax return is required.
What income from French sources must be declared after my departure abroad to Mauritius?
The income to be declared after leaving France is that which remains taxable in France under the applicable tax treaty. In practice, this often includes rental income, salaries from work performed in France, capital gains, and pensions paid by an organization established in France. The decisive factor is therefore not only your place of residence, but also the nature of the income and the rules stipulated by the tax treaty.
Can I declare my income on forms 2042 and 2042-NR online when I move to Mauritius?
Yes, in principle. The French tax authorities (DGFiP) indicate that online filing is generally mandatory for form 2042, and form 2042-NR can be selected from the online filing attachments or downloaded from the official website. If your situation doesn't allow you to file online, the tax authorities still provide paper filing options and adapted procedures. The best approach is to use the method offered by your online tax account, without mixing up the periods before and after your departure.
What is the difference between form 2042 and 2042-NR when departing from Mauritius?
Form 2042 is used for the period before departure and for the usual household tax return. Form 2042-NR is used for the period after departure, for French-source income taxable in France only. If, despite your departure, you remain considered a French tax resident under a provision defined by the tax authorities, you continue to use a single Form 2042 for the entire year. The distinction is therefore made first by the date, then by the nature of the income.
And now ?
If your departure for Mauritius is imminent, keep the 2042 and then 2042-NR forms in mind and verify your situation against the official regulations before submitting your application. To prepare the next steps of your project, start by the homepage of EXPAT MAURITIUS.
