Your rents remain subject to taxation in France.<\/p>\n
If the rented property is located in France, the tax treaty generally assigns the taxation of rental income to the state where the property is located. Living in Mauritius does not change this starting point, even if the treaty then serves to avoid double taxation.impots.gouv.fr<\/a>)<\/p>\n Article 6 of the convention between France and Mauritius is clear: income derived by a resident from real estate located in the other state is taxable in that other state. In practice, therefore, rental income from an apartment located in France remains taxable in France, even when the owner lives in Mauritius.<\/p>\n The French tax authorities (DGFIP) also specify that income from properties located in France falls under the category of rental income for unfurnished properties, with its own specific reporting rules. For a reader preparing to leave, this is the most important rule: the location of the property takes precedence over your place of residence.impots.gouv.fr<\/a>)<\/p>\n If you want to place this point within the broader context of tax cooperation between the two countries, the file on the tax treaty between France and Mauritius<\/a> is a good starting point.<\/p>\n Moving to Mauritius does not eliminate the obligation to file a tax return. Form 2042-NR is specifically designed for individuals who have left France and who, after their departure, receive income from French sources, including rental income depending on their category.impots.gouv.fr<\/a>)<\/p>\n For unfurnished rentals, the DGFIP indicates that a 2044 declaration must be filed if rental income exceeds \u20ac15,000 gross or if you opt for the actual regime, then the result is carried forward to the 2042. The 2042-NR is used to isolate income received after leaving the country.<\/p>\n The file on forms 2042 and 2042-NR for the year of departure can help you secure the transition without multiplying box errors.<\/p>\n Concrete example: if you leave in September and your Parisian apartment continues to be rented unfurnished after your departure, the rents received afterwards remain declared in France via the correct form, then the convention in principle prevents them from being retaxed in Mauritius.<\/p>\n If your rental property is furnished, the tax treatment differs from that of rental income from an unfurnished property. Before completing your tax return, therefore, verify the exact income category and the corresponding forms.<\/p>\n On the Mauritian side, the MRA explains that a resident is taxed on their worldwide or remitted income, and that they can apply for a Tax Residence Certificate. However, the amended France-Mauritius tax treaty also stipulates that income taxable in France under the treaty is exempt from Mauritian tax. For rental income from a French property, this logic avoids double economic taxation.mra.mu<\/a>)<\/p>\n In other words, your rental income is initially attributed to France, then it is generally neutralized in Mauritius if it falls within the scope of the agreement. This is a practical interpretation of Articles 6 and 24 of the treaty, which you can compare to your own local status.<\/p>\n If you need to prove that you are a tax resident in Mauritius, the guide on Mauritian tax residency conditions<\/a> will give you useful reference points, especially if your situation revolves around the 183-day rule.<\/p>\n To understand Mauritian tax logic more broadly, the guide on Mauritian taxation of resident expatriates<\/a> is useful, especially if you also have local income or a larger settlement project.<\/p>\n And if you compare a French property with a future rental investment on the island, the file on Rental taxation in Mauritius in 2026<\/a> allows us to clearly distinguish between the two systems.<\/p>\n Don't just look at income tax. Service-Public indicates that a non-resident for tax purposes may still be subject to social security contributions on certain French-source income, particularly rental income, with specific exemptions depending on the situation. For rental income, the information sheet showed a total of 17.2 % as of June 30, 2026.service-public.fr<\/a>)<\/p>\n In practice, the best approach is to check your tax status, the type of lease, the move-out date, and your income category before filing anything. Since forms and instructions are regularly updated, it's always best to check the latest official version when filing your return.<\/p>\nThe tax principle to remember<\/h2>\n
What changes if you become a non-resident<\/h2>\n
How Mauritius intervenes in double taxation<\/h2>\n
Social security contributions and points of vigilance<\/h2>\n
Summary table: where are your rents taxed?<\/h3>\n
| Situation<\/th>\n | Where the main tax is due<\/th>\n | Key takeaways<\/th>\n | Practical approach<\/th>\n<\/tr>\n<\/thead>\n |
|---|---|---|---|
| Unfurnished rental of a property located in France<\/td>\n | France<\/td>\n | Property income is taxable in the state where the property is located, and the DGFIP classifies it as property income.<\/td>\n | Form 2044 if actual regime, then transfer to form 2042.<\/td>\n<\/tr>\n |
| You live in Mauritius after leaving France<\/td>\n | France for rents received after departure<\/td>\n | Form 2042-NR is used to declare income from French sources received after leaving the country.<\/td>\n | Check the rent collection date and the applicable form.<\/td>\n<\/tr>\n |
| You are a Mauritian tax resident<\/td>\n | France, then Mauritian exemption in principle for this income<\/td>\n | The MRA taxes residents on their worldwide or remitted income, but the convention provides an exemption for income taxable in France.<\/td>\n | Request a Tax Residence Certificate if necessary.<\/td>\n<\/tr>\n |
| social security contributions<\/td>\n | France<\/td>\n | French-source property income may still be subject to social security contributions, with specific cases of exemption.<\/td>\n | Check your situation before estimating your net income after tax.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Note:<\/strong> The information cited here is based on official sources consulted in 2026, including form 2042-NR (2026 version), the Service-Public fact sheet on social security contributions (verified on June 30, 2026), and the consolidated version of the France-Mauritius tax treaty available on impots.gouv.fr. As rules and guidelines may change, always check the latest version of the text before filing.<\/p>\n In summary:<\/strong> Your rents from a property located in France remain taxed in France, the agreement with Mauritius avoids in principle a second taxation, and the correct declaration depends mainly on the status of unfurnished or furnished and the date of departure.<\/p>\n Yes. Article 6 of the convention assigns the taxation of real estate income to the state where the property is located. Therefore, if the property is in France, the rental income is initially taxed in France, even if you live in Mauritius and even if you have changed your tax residence. The convention then serves to prevent a second taxation in Mauritius.<\/p>\n For unfurnished rentals, your rental income is considered property income. The French tax authorities (DGFIP) indicate that it must be declared on form 2044 if you are using the actual expense method or if your income exceeds \u20ac15,000 gross, and then transferred to form 2042. If you have left France and are still receiving rental income after your departure, form 2042-NR is the correct form.<\/p>\n In practice, a distinction must be made between the period before and after departure. Rent received after your departure abroad falls under form 2042-NR, while rental income from unfurnished properties is reported on forms 2044 and then 2042. If the property is furnished, the tax category changes, so the boxes to be filled in will not be the same.<\/p>\n Yes, in accordance with the treaty's provisions. Rental income from a property located in France remains taxable in France, and then Article 24 eliminates double taxation in Mauritius for income falling within the scope of the convention. In practice, this means that the rental income is not supposed to be taxed twice as ordinary income.<\/p>\n The MRA indicates that a resident can apply for a Tax Residence Certificate. This document is not a mere administrative formality: it serves to establish your Mauritian tax residency and can be useful for asserting the tax treaty. If you are living in Mauritius, it is therefore advisable to verify beforehand that your local status is consistent with your tax returns in France.<\/p>\n If you are preparing to leave, wish to check your status or manage the taxation of your assets, start on the homepage of\u2019EXPAT MAURITIUS<\/a>, Then, depending on your situation, read the guide on Mauritian taxation of resident expatriates<\/a> or the one on forms 2042 and 2042-NR. This will give you a clear basis before filing your next tax return.<\/p>","protected":false},"excerpt":{"rendered":" Vos loyers restent impos\u00e9s en France. Si le bien lou\u00e9 est situ\u00e9 en France, la convention fiscale attribue en principe l’imposition des revenus immobiliers \u00e0 l’\u00c9tat o\u00f9 se trouve l’immeuble. Vivre \u00e0 l’\u00eele Maurice ne change pas ce point de d\u00e9part, m\u00eame si la convention sert ensuite \u00e0 \u00e9viter une double taxation. (impots.gouv.fr) Le principe […]<\/p>\n","protected":false},"author":1,"featured_media":1055,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1056","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/posts\/1056","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/comments?post=1056"}],"version-history":[{"count":0,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/posts\/1056\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/media\/1055"}],"wp:attachment":[{"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/media?parent=1056"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/categories?post=1056"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/tags?post=1056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}} |