{"id":1014,"date":"2026-09-09T07:00:22","date_gmt":"2026-09-09T07:00:22","guid":{"rendered":"https:\/\/expat-mauritius.com\/blog\/exit-tax-depart-france-ile-maurice-etes-concerne-quels-seuils-quel\/"},"modified":"2026-09-09T07:00:22","modified_gmt":"2026-09-09T07:00:22","slug":"exit-tax-departure-france-mauritius-what-thresholds-apply","status":"publish","type":"post","link":"https:\/\/expat-mauritius.com\/en\/blog\/exit-tax-depart-france-ile-maurice-etes-concerne-quels-seuils-quel\/","title":{"rendered":"Exit tax and departure from France to Mauritius: are you affected, what are the thresholds, what is the deferment and what is the 2074-ETD form?"},"content":{"rendered":"

Yes, the exit tax may apply to you.<\/p>\n

If you are leaving France for Mauritius, the real question is whether you meet the tax residency and security value requirements, and then whether your transfer triggers a payment deferral or an immediate requirement for guarantees. The rules also depend on the year of departure, as the thresholds, rates, and forms are regularly updated by the tax authorities.<\/p>\n

Understanding the exit tax before leaving<\/h2>\n

The French tax authorities (DGFiP) remind taxpayers that this measure applies to individuals who have been French tax residents for at least six years during the ten years preceding their departure, provided they hold shares, securities, or rights worth at least \u20ac800,000 or representing at least 50% of a company's profits. If this applies to you, leaving France may trigger taxation on unrealized capital gains and certain receivables related to these securities.<\/p>\n

Thresholds, rates and useful benchmarks in 2026<\/h3>\n\n\n\n\n\n\n\n\n\n
Point to check<\/th>\nA useful rule in 2026<\/th>\nWhat this changes for you<\/th>\n<\/tr>\n<\/thead>\n
Scope<\/td>\nFrench tax residence for at least six years out of the ten years preceding departure, and securities or rights worth at least \u20ac800,000 or representing at least 50% of company profits.<\/td>\nThe departure may be subject to exit tax.<\/td>\n<\/tr>\n
Destination Mauritius<\/td>\nMauritius is included in the list of States concerned by the automatic suspension for transfers from 1 January 2025.<\/td>\nA departure for Mauritius does not, in principle, entail the guarantees of an optional deferment.impots.gouv.fr<\/a>)<\/td>\n<\/tr>\n
social security contributions<\/td>\nThe rate indicated for departures made in 2026 is 18.6 %.<\/td>\nThe cost of the file must be recalculated according to the year of transfer.<\/td>\n<\/tr>\n
Tax relief after storage<\/td>\nFor transfers from 1 January 2019 onwards, the period is 2 years if the value of the securities is less than \u20ac2,570,000, and 5 years above that.<\/td>\nThe holding period is just as important as the portfolio's value.<\/td>\n<\/tr>\n
Statements<\/td>\n2074-ETD for departure, then 2074-ETS3 or 2074-ETSL for follow-up.<\/td>\nThe right vintage and the right timing prevent the loss of the reprieve.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The DGFiP publishes a summary sheet on the exit tax in case of departure from France<\/a>, as well as the official pages of the form 2074-ETD<\/a> and of the simplified tracking 2074-ETSL<\/a>. These pages also show that the correct vintage depends on the year of the transfer, which means you should check your case before filing anything.<\/p>\n

At this stage, the most important thing is to clarify your situation by addressing three simple questions: are you subject to exit tax, does your departure for Mauritius automatically grant you a deferment, and what lines should be included on your tax return for the year of departure? The answer depends on your assets, the exact date of the transfer, and your overall tax situation.<\/p>\n

Departure for Mauritius: what changes with the payment deferral<\/h2>\n

For transfers of tax residence outside of France, Article 167 bis of the French General Tax Code (CGI) provides for a deferral of payment. Form 2026 from the French Public Finances Directorate (DGFiP) indicates that Mauritius is among the countries eligible for automatic deferral starting January 1, 2025, along with other countries with which France has an administrative and mutual assistance agreement on tax collection.<\/p>\n

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The automatic payment deferral applies as soon as the country of arrival is eligible.<\/p>\n<\/blockquote>\n

In practical terms, if your move to Mauritius falls under this category, taxation is not immediately due. However, if your situation changes to an optional regime or if you subsequently move to an ineligible state, guarantees, a tax representative, and specific deadlines may once again be required.<\/p>\n

Regarding cost, the French Public Finances Directorate (DGFiP) does not advertise a fixed filing fee, but an optional deferment may require a basic guarantee of 12.8% (%) and, depending on the circumstances, an additional fee. In practice, the real issue is therefore often the amount of cash tied up and the level of preparation of the application, rather than simply a fee payable at the counter.<\/p>\n

Good habits to adopt before departure<\/h2>\n
    \n
  1. Identify your securities, your unrealized capital gains and the exact date of the transfer of tax residence.<\/li>\n
  2. Check if your departure to Mauritius falls under the automatic deferment provided for in text 2026.<\/li>\n
  3. Prepare the 2074-ETD declaration, then forms 2042 and 2042C if your situation requires annual monitoring.<\/li>\n
  4. Keep all supporting documents, as forgetting them could invalidate the payment deferral.<\/li>\n<\/ol>\n

    Tax rules and forms change, so you should always consider the year of departure, not an old situation found on an outdated document. A personalized review remains the best way to avoid calendar errors, incorrect entries, or poorly calculated guarantees.<\/p>\n

    How to declare the exit tax, in practical terms<\/h2>\n

    The 2074-ETD declaration at the time of departure<\/h3>\n

    Form 2074-ETD is used to declare unrealized capital gains, receivables arising from a price adjustment clause, and capital gains subject to deferred taxation held on the date of the transfer. When the transaction falls under the optional deferral scheme, the declaration must be filed within 90 days prior to the transfer with the non-resident tax office, along with the corresponding income tax return.<\/p>\n

    If this applies to you, the French tax authorities (DGFiP) also indicate that you must appoint a tax representative established in France and provide guarantees to the relevant department. The basic income tax guarantee is 12.8% of the total amount of capital gains and receivables, with a possible supplement if opting for the progressive tax scale results in a higher tax liability.<\/p>\n

    Annual monitoring with 2074-ETS3 or 2074-ETSL<\/h3>\n

    After departure, follow-up is done via form 2074-ETS. When no events have occurred during the year and the payment deferral is total, you can file form 2074-ETSL instead of 2074-ETS3. In all cases, the follow-up declaration must be accompanied by forms 2042 and 2042C, even if you no longer have any income from French sources.<\/p>\n

    The filing deadline is the same as for non-resident income tax returns, meaning that the tax calendar for the year in question must be followed, rather than a fixed date that applies every year. The French Public Finances Directorate (DGFiP) also reminds taxpayers that if an event terminates the deferral or entitles them to a refund, the situation must be declared the following year with the corresponding supporting documents.<\/p>\n

    In case of oversight or omission<\/h3>\n

    Failure to file forms 2074-ETS3 or 2074-ETSL, as well as forms 2042 and 2042C, will result in the termination of the payment deferral and the immediate payment of the tax if the situation is not rectified within thirty days of receiving a formal notice. In other words, the main risk is not just a penalty, but the immediate resumption of collection proceedings.<\/p>\n

    If an event occurs later, such as a sale, repurchase, or return, it must be declared with supporting documents. The case is then examined based on the actual facts, not on a mere intention to retain the securities.<\/p>\n

    Mauritian organizations to know during your installation<\/h2>\n

    Exit tax is settled in France, but your move to Mauritius may involve several local contacts. The acronyms to remember are EDB, CBRD, MRA, NTA, PIO, Registrar of Companies, Civil Status Office, and MQA. They do not handle French exit tax, but they quickly become involved when it comes to organizing residency, business, family, or professional qualifications.edbmauritius.org<\/a>)<\/p>\n