Changing countries also means changing tax rules.<\/p>\n
In this article, EXPAT MAURITIUS helps you understand the main mechanisms (without unnecessary jargon), to identify what has changed recently<\/em> in Mauritius, and to avoid the classic mistakes when leaving France.<\/p>\n Important note<\/strong> This article is for informational purposes only. Expatriation situations are always structured on a case-by-case basis (departure dates, income in France\/Mauritius, assets, company, agreements, etc.). Before making a decision, consult a qualified professional and\/or refer to official documents.<\/p>\n<\/blockquote>\n Your tax residence<\/strong> often determines whether you are taxed on your global revenues<\/strong> (resident) or only on your local source revenue<\/strong> (non-resident), subject to international conventions.<\/p>\n In France, the administration points out that, in particular, people who have their tax domicile in France are considered to be domiciled there. hearth<\/strong> (center of family interests), or their main living area<\/strong>, or a main professional activity<\/strong>, or the center of economic interests<\/strong> (Article 4 B of the CGI, reproduced in the official documentation). Source: impots.gouv.fr \u2013 tax residency criteria<\/a><\/p>\n In practice, this sometimes complicates the "first year" of expatriation:<\/p>\n The Mauritius Revenue Authority (MRA) indicates that, effective July 1, 2025<\/strong>, An individual is taxed on his chargeable income<\/em> according to the following scale:<\/p>\n Source: MRA \u2013 \u201cObligation to file a return\u201d (Tax Rates as from 1 July 2025)<\/a><\/p>\n The MRA also mentions, for high incomes, a Fair Share Contribution<\/strong> (collected via PAYE) when the threshold is exceeded. Source: MRA \u2013 PAYE (Fair Share Contribution)<\/a><\/p>\n Furthermore, the MRA points out the existence of a Solidarity Levy<\/strong> when the leviable income<\/em> exceeds Rs 3,000,000<\/strong> (with specific calculation methods). Source: MRA \u2013 Individuals (Solidarity Levy)<\/a><\/p>\n In France, income tax is progressive<\/strong> and depends on family quotient<\/strong>. The tax brackets change regularly. Service-Public reminds users of the principle and publishes the reference scale (with updates according to finance laws). Source: service-public.fr \u2013 Income tax scale<\/a><\/p>\n Important note regarding expatriation: if you leave France during the year, the administration generally distinguishes between the period before departure<\/strong> (resident regime) and after departure<\/strong> (non-resident regime for French-source income), subject to conventions. Source: impots.gouv.fr \u2013 calculation methods (departure from France)<\/a><\/p>\n\n
1) First and foremost: tax residence, tax calendar and \u201cwho taxes what\u201d<\/h2>\n
The right question is not \u201cwhere are taxes lower\u201d, but \u201cwhere am I a tax resident\u201d.\u201d<\/h3>\n
The tax calendar: France (calendar year) vs Mauritius (budget year)<\/h3>\n
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2) Income tax: Mauritius vs France (tax brackets, surcharges, non-residents)<\/h2>\n
Mauritius: New income tax rates (effective July 1, 2025)<\/h3>\n
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France: progressive income tax (0% to 45%)<\/h3>\n
Comparative table (quick summary): taxes, VAT, dividends<\/h3>\n