Buying Property in Mauritius as a French Expat

Two profiles of French buyer

We see two main profiles. The first is the active French resident, working or running a business, buying a holiday or future-retirement home. The second is the retraite-mode buyer over 60, looking to relocate part-time or full-time, often with grown children visiting.

The right entry zone, the tax exposure and the financing route differ between the two. Both are well served by Mauritius, but the planning is not interchangeable.

IFI: the French wealth tax to plan around

L'impôt sur la fortune immobilière taxes French tax residents on worldwide real estate above EUR 1.3 million net. A Mauritius purchase enters that base. The rate scale runs from 0.5 percent to 1.5 percent above EUR 10 million.

If you are a French tax resident and your global property holdings cross the threshold, factor an annual IFI charge into your Mauritius landed cost. A EUR 800,000 villa in Tamarin can add EUR 4,000 to 6,000 a year of IFI on top of Mauritius syndic and upkeep.

France and Mauritius double tax treaty

The France-Mauritius DTAA is in force and works well for property. Rental income is taxed where the property sits, so in Mauritius at 15 percent after deductions. France gives credit for the Mauritius tax already paid.

On capital gains, Mauritius does not tax the disposal of residential property by non-residents. France retains taxing rights for French tax residents, with the standard prélèvement forfaitaire schedule on real estate gains.

CSG and CRDS on rental income

For French tax residents, rental income from a Mauritius property is subject to CSG and CRDS at 17.2 percent in addition to income tax. This is not a small line. On a EUR 30,000 annual rental yield, social charges alone are EUR 5,160.

For French expats who are no longer French social-security affiliates (résidents fiscaux à l’étranger), CSG/CRDS does not apply. This is one of the main reasons retired French buyers choose to formalise their Mauritius residence.

Landed cost in euros (worked example)

A EUR 500,000 PDS villa, at typical USD/EUR around 0.92, is roughly USD 543,000. Acquisition costs from 1 July 2026:

• Droits d'enregistrement (registration duty): 10 percent on EUR 500,000 = EUR 50,000
• Notaire (sliding scale): around EUR 7,500
• EDB and small admin: around EUR 2,500
• Total acquisition cost: around EUR 60,000 on top of the price

Where French buyers actually buy

Three main zones account for most French buying:

• Tamarin and Black River: lagoon and beach, dolphin coast, the largest French expat community on the island. Most active PDS supply at the EUR 400k to 1.5M level.
• Grand Baie and the North: restaurants, nightlife, holiday rental income, French-speaking medical facilities (Wellkin Clinic). Slightly more polished, slightly more expensive.
• Moka Smart City: anchored by the Lycée français Saint-Exupéry catchment for families with school-age children. Cooler climate, modern build, easy access to Ebène employment.

Schools for French families

The Lycée français de Maurice (Saint-Exupéry, Petite Riviere, but also satellite sites) follows the French national curriculum from maternelle to terminale. Place pressure varies by year group, plan applications 6 to 12 months ahead.

Le Bocage International School (Moka), IPSS (Pierrefonds) and Northfields (North) follow IB curricula and are often used by French families looking for an international, English-medium track.

Practical steps from France

A typical sequence:

• Month 1: viewing trip (3 to 5 days, 5 to 8 properties).
• Month 1 to 2: reservation, source-of-funds preparation.
• Month 2 to 3: EDB application (we draft and submit), notary diligence in parallel.
• Month 3 to 4: EDB clearance, deed of sale signed in person or by procuration, virement final.
• Month 4: handover, residence permit issued if applicable.