---
title: "Retiring in Mauritius: how your pension is taxed"
description: "French, Belgian, Swiss or UK pension: which country taxes it, French withholding, the Mauritian 2026–27 bands, health contributions and filing."
url: "https://necker-finance.com/en/guides/retiring-in-mauritius/"
lang: "en"
alternate: "https://necker-finance.com/fr/guides/retraite-ile-maurice/ (fr)"
published: "2026-10-02"
site: "Necker Finance Mauritius"
---

Tax

# Retiring in Mauritius: how your pension is taxed

French, Belgian, Swiss or UK pension: which country taxes it, French withholding, the Mauritian 2026–27 bands, health contributions and filing.

[Necker Finance](https://necker-finance.com/en/firm/) Published October 2026 10 min read

## At a glance

- French basic and compulsory supplementary pensions, including Agirc-Arrco, are taxable only in France, even when paid into an account in Mauritius.
- Other private pensions are in principle taxed in Mauritius, subject to Article 18(3) of the treaty.
- For a tax resident, Mauritius taxes foreign income received or used there, on progressive bands.
- A French health contribution is due if you are covered by a French compulsory health scheme, even if only during stays in France.

A French retiree living in Mauritius often draws several pensions: a basic pension, a supplementary pension, a civil-service pension or an annuity. Each may be taxed in France, in Mauritius, or in both with relief for double taxation. This guide sets out the rules in force in October 2026 from the official texts; it is not a substitute for advice from a tax adviser. Start by establishing your [tax residency](https://necker-finance.com/en/guides/mauritius-tax-residency/).

## Which country taxes each French pension?

Your pension fund first tells you whether each pension is public, private or [social security](https://www.impots.gouv.fr/international-particulier/questions/comment-declarer-mes-traitements-salaires-et-pensions-et-comment), the last covering basic and compulsory supplementary schemes. The treaty then decides which country taxes it ([Notice 2041-E, Annex 1](https://www.impots.gouv.fr/sites/default/files/formulaires/2041-e/2026/2041-e_5471.pdf)).

| Type of pension | Examples | Treaty | Taxed by |
| --- | --- | --- | --- |
| Social security | Basic pension, Agirc-Arrco and other compulsory supplementary schemes | Article 18(2) | France only |
| Public pension | State, local-authority or hospital civil service, military pensions | Article 19(2) | France; Mauritius too for a resident who is a Mauritian national |
| Other private pension | Pension from a non-compulsory scheme linked to past employment | Articles 18(1) and 18(3) | Mauritius; France if you are not subject to Mauritian tax on it |
| To be confirmed | PER annuity, optional supplementary pension, Ircantec, life annuity | Depends on the contract or scheme | Ask the paying body |

The social-security category covers basic pensions (general, special and agricultural schemes), Agirc-Arrco, compulsory supplementary schemes for the self-employed, compulsory company schemes and voluntary old-age cover through the Caisse des Français de l’étranger (CFE).

In [ruling TR 219](https://www.mra.mu/download/CompITVATRulingsreviewed010725.pdf), the MRA confirmed that the taxpayer’s French social-security pensions were not taxable in Mauritius, even when remitted there.

For other private pensions, [Article 18(3) of the treaty](https://www.impots.gouv.fr/sites/default/files/media/10_conventions/ile_maurice/convention_avec_l_ile_maurice_modifiee_par_la_cml_v2.pdf) allows France to tax them where the recipient is not subject to tax on them in the country of residence (note 8 of the notice). Because Mauritius taxes foreign income only when it is received or used there, a private pension left in a French account may not be taxed in Mauritius, and France may then tax it. Have a tax adviser review this point.

If you hold Mauritian nationality, the treaty also lets Mauritius tax a French public pension, crediting the French tax up to its own tax on that pension (Articles 19(2)(b) and 24). Notice 2041-E, for its part, says that France does not tax it in that case: ask the paying service and the French tax office for non-residents to confirm how yours is treated.

## How does France tax a pension paid abroad?

### Withholding tax at source

A pension taxable in France and paid to a non-resident bears French withholding tax (Article 182 A of the French tax code). For 2026 the rate is 0% up to €17,275 a year, 12% between €17,275 and €50,112, and 20% above, on the net amount after the 10% allowance ([BOFiP, 2026 scale](https://bofip.impots.gouv.fr/bofip/13631-PGP.html/identifiant=BOI-BAREME-000043-20260402)). The slices taxed at 0% and 12% settle the tax on that income; tax withheld at 20% is credited against the tax computed later ([French tax authority](https://www.impots.gouv.fr/international-particulier/questions/je-suis-non-resident-je-veux-comprendre-la-retenue-la-source-qui)).

Each pension fund applies the scale only to what it pays; with several funds, the withholding may therefore fall short, and the balance is settled through the return. Where the treaty gives Mauritius the taxing right, the pension falls outside the withholding; give each fund your address abroad and check what it applies. For withholding deducted in error, contact the French tax office for non-residents.

### The annual return

Even after withholding, a pension taxable in France must be declared every year, [online](https://www.impots.gouv.fr/international-particulier/dois-je-declarer-mes-revenus-en-france). Pensions go in box 1AL (1BL for a spouse) and the withholding on annex 2041-E, carried to box 8TA. Delete any pre-filled pension that the treaty makes non-taxable in France ([French tax authority](https://www.impots.gouv.fr/sites/default/files/media/1_metier/5_international/documentation-utile/3-parcours-usagers-je-suis-non-resident-je-percois-des-retraites-imposables-en-france-et-je-souhaite.pdf)).

Tax is computed on the French scale with a minimum rate of 20% up to €29,579 of net taxable income and 30% above (2025 income). On request, an average rate based on your worldwide income replaces it if lower ([French tax authority, average rate](https://www.impots.gouv.fr/international-particulier/questions/quest-ce-que-le-taux-moyen-puis-je-en-beneficier)).

## When does Mauritius tax a pension?

For a resident, a pension is part of gross income. Foreign income is taxable when it is received in Mauritius, by you or on your behalf, or dealt with there in your interest or on your behalf ([Income Tax Act, sections 5(3) and 10](https://www.mra.mu/download/ITAConsolidated.pdf)). French social-security pensions stay outside this base under the treaty; other private pensions come into it once received or used in Mauritius. Our [foreign income guide](https://necker-finance.com/en/guides/foreign-income-mauritius/) explains the rule in detail.

For the income year from 1 July 2026 to 30 June 2027, individuals are taxed on progressive bands ([Finance Act 2026, section 7(v)](https://www.mra.mu/download/FinanceAct2026.pdf)).

| Portion of annual chargeable income | Rate |
| --- | --- |
| First MUR 500,000 | 0% |
| Next MUR 500,000 | 10% |
| Next MUR 11 million | 20% |
| Above MUR 12 million | 35% |

Since June 2026, the overall exemption ceiling for certain lump sums, including the commutation of a pension paid under an enactment, from a superannuation fund or under a personal pension scheme approved by the Director-General, is MUR 3.5 million ([Finance Act 2026](https://www.mra.mu/download/FinanceAct2026.pdf)); for a lump sum from a foreign scheme, ask the MRA.

A resident files an electronic return by 15 October following the end of the income year in the cases set out in [section 112](https://www.mra.mu/download/ITAConsolidated.pdf), in particular where total net income exceeds MUR 500,000. This requires a Tax Account Number (TAN), [requested from the MRA](https://www.mra.mu/download/ApplicationforTAN-Individual.pdf). Once required to file, a resident must do so every year unless the MRA waives this in writing. The MRA may also require a return even where the pensions are exempt, as in ruling TR 219 (section 113).

### A worked example

On chargeable income of MUR 1,800,000, the first MUR 500,000 bears no tax, the next MUR 500,000 bears MUR 50,000 and the remaining MUR 800,000 bears MUR 160,000: MUR 210,000 in total, about 11.7% of chargeable income. This illustration applies the bands only, with no deductions or foreign tax credit.

## How is double taxation avoided?

In Mauritius, a Tax Residence Certificate confirms your residence for an income year, 1 July to 30 June. You apply [online with your TAN](https://eservices3.mra.mu/trc/application/login.jsp), and it is issued within seven days provided your return has been filed and the service fee paid ([Income Tax Act, section 73](https://www.mra.mu/download/ITAConsolidated.pdf)).

In France, to claim the average rate, keep on file a copy of your Mauritian return or a certified copy of your Mauritian tax assessment, with a French translation.

Depending on the type of income, [Article 24 of the treaty](https://www.impots.gouv.fr/sites/default/files/media/10_conventions/ile_maurice/convention_avec_l_ile_maurice_modifiee_par_la_cml_v2.pdf) has Mauritius either exempt income taxable in France or tax it and credit the French tax, up to its own tax on that income (section 77 of the Income Tax Act).

## What about social contributions and health cover?

CSG, CRDS and CASA are no longer deducted from the French pensions of someone who is not French tax resident ([L’Assurance retraite](https://www.lassuranceretraite.fr/portail-info/home/retraite/vivre-etranger-retraite/demarches-vie-etranger.html)). A health-insurance contribution may still apply: as a rule 3.2% on the basic pension, 4.2% on supplementary pensions and 7.1% on self-employed pensions. According to [Cnav circular 2025-07](https://legislation.lassuranceretraite.fr/Pdf/circulaire_cnav_2025_07_18022025.pdf) and [CLEISS](https://www.cleiss.fr/particuliers/partir/retraite/autrespays.html), it is due whenever you are covered by a French compulsory health scheme, even if that cover is limited to care during stays in France. Ask each pension fund.

Mauritius does not appear in [CLEISS’s list of social-security agreements](https://www.cleiss.fr/pdf/accords_internationaux_securite_sociale.pdf). French health insurance therefore no longer pays for care in Mauritius; the options are local cover, the Caisse des Français de l’étranger or a private insurer. During stays in France, your care is covered if you no longer work and have at least 15 years of insurance in French basic schemes (10 years if you were already affiliated to CNAREFE before July 2019). Pensioners of the general scheme, or of a special scheme integrated into it, register with CNAREFE for this; others contact the fund that pays their pension. With 15 years of insurance, your dependent minor children are covered too; your spouse is not ([Ameli](https://www.ameli.fr/assure/droits-demarches/europe-international/protection-sociale-etranger/retraite-etranger)).

## Pensions from Belgium, Switzerland, the United Kingdom or South Africa

### Belgium

The [Belgium–Mauritius treaty](https://www.mra.mu/download/BelgiumSynthesised.pdf) in principle leaves private pensions and annuities to the country of residence (Article 18(1)). Belgium may still tax pensions from its social security or a supplementary public scheme (Article 18(3)) and, except for a resident who is a Mauritian national, its public-service pensions (Article 19(2)). In that case, exemption from Belgian withholding on the civil-service pension is requested from the Federal Public Service Finance (Belintax), which sends its decision to the [Federal Pensions Service](https://www.sfpd.fgov.be/en/abroad).

### Switzerland

Switzerland has no [double taxation agreement](https://www.sif.admin.ch/dam/en/sd-web/Rq53YeWNalWg/DBA-Liste%20EN-per%2001.01.2026.pdf) with Mauritius. OASI (AHV/AVS) pensions paid abroad are not taxed in Switzerland; pensions and lump sums from the second pillar and pillar 3a bear Swiss tax at source, which is final in the absence of a treaty ([Swiss Federal Tax Administration](https://www.estv2.admin.ch/stp/ds/e-besteuerung-an-der-quelle-de.pdf)). Whether the OASI pension is paid outside Switzerland depends on nationality ([Central Compensation Office](https://www.zas.admin.ch/en/right-to-payment-of-an-oasi-pension-out-of-switzerland)).

### United Kingdom

The [UK–Mauritius convention](https://www.gov.uk/government/publications/mauritius-tax-treaties/1981-uk-mauritius-double-taxation-convention-as-amended-in-2018-in-force) leaves private pensions and annuities to the country of residence (Article 18(1)); but because Mauritius taxes foreign income only when it is received there, the UK gives this relief only on the part remitted to or received in Mauritius (Article 23). UK government-service pensions stay taxable in the UK unless the recipient is a Mauritian national without UK nationality (Article 19(1)). The State Pension is [increased every year for pensioners living in Mauritius](https://www.gov.uk/government/publications/state-pensions-annual-increases-if-you-live-abroad/countries-where-we-pay-an-annual-increase-in-the-state-pension). According to [HMRC](https://assets.publishing.service.gov.uk/media/5b05425fed915d1317445ed2/DT_Digest_April_2018.pdf), it falls under Article 22 of the treaty (other income): like private pensions, it is relieved from UK tax only on the part remitted to or received in Mauritius (Article 23).

### South Africa

The [2013 agreement](https://www.sars.gov.za/lapd-inta-dta-2015-02-dta-mauritius-gg-38862/), in force since 2015, lets South Africa tax South African pensions and annuities paid to a Mauritius resident (Article 17(1)); Mauritius then credits the South African tax, up to its own tax on that income (Article 22). Pensions from a public social-security scheme are taxable only in the paying country (Article 17(3)); so are government-service pensions, unless the recipient is a resident and national of Mauritius, in which case only Mauritius taxes them (Article 18(2)). SARS [form RST01](https://www.sars.gov.za/wp-content/uploads/Ops/Forms/RST01-Application-by-Non-Residents-for-a-Directive-for-Relief-from-SA-Tax-for-Pension-and-SWB-External-Form.pdf) is used to claim treaty relief.

For other countries, see our [tax treaty directory](https://necker-finance.com/en/tax-treaties/).

## The retirement residence permit

A foreign retiree aged 50 or over can obtain a residence permit. The application is made online through the NELS platform and checked by the Economic Development Board; the permit is issued by the Passport and Immigration Office. Applicants show a bank statement with at least USD 24,000 available, transfer at least USD 2,000 to a Mauritian bank within 60 days of the permit being issued, then USD 24,000 a year or USD 2,000 a month. The permit is valid for ten years and renewable. It does not allow paid employment; work in certain sectors requires a work permit or an Occupation Permit ([EDB guidelines](https://residency.mu/wp-content/uploads/2022/07/OP-Guidelines.pdf)). For these formalities, contact the Economic Development Board.

The permit does not make you tax resident. Money transferred to meet its conditions is received in Mauritius: its tax treatment depends on what it represents (a social-security pension, another pension or existing capital). Keep evidence of where it came from.

## Receiving and investing your retirement income

The basic pension and the [Agirc-Arrco](https://www.agirc-arrco.fr/particuliers/ma-retraite/vivre-ma-retraite/profiter-de-ma-retraite-a-letranger/) supplementary pension can be paid to an account abroad; ask your bank about any fees, and give each fund your address and bank details. State pensions are paid in euros to an account in France or the euro area, or in local currency ([French State pensions service](https://retraitesdeletat.gouv.fr/retraite/ma-pension-letranger/les-demarches)). A yearly life certificate, valid for all funds, is provided through the “Mon certificat de vie” app or a form certified locally; without it, payment may be suspended ([Service-public.gouv.fr](https://www.service-public.gouv.fr/particuliers/vosdroits/F2543)).

Before choosing the receiving account, ask the fund which currency it pays in and your bank what currency conversion costs. Our guide to [bank accounts and investments when moving](https://necker-finance.com/en/guides/bank-accounts-investments-moving-mauritius/) lists the questions to ask your banks. Necker Finance helps you [organise your accounts and investments](https://necker-finance.com/en/services/wealth-planning/); it does not prepare your tax returns.

**Official sources**

Documents consulted in October 2026.

1. [French tax authority, consolidated France–Mauritius treaty, Articles 18, 19 and 24](https://www.impots.gouv.fr/sites/default/files/media/10_conventions/ile_maurice/convention_avec_l_ile_maurice_modifiee_par_la_cml_v2.pdf)
2. [French tax authority, declaring salaries and pensions as a non-resident](https://www.impots.gouv.fr/international-particulier/questions/comment-declarer-mes-traitements-salaires-et-pensions-et-comment)
3. [French tax authority, notice 2041-E, 2026 edition, Annex 1](https://www.impots.gouv.fr/sites/default/files/formulaires/2041-e/2026/2041-e_5471.pdf)
4. [MRA, ruling TR 219, June 2025 compilation](https://www.mra.mu/download/CompITVATRulingsreviewed010725.pdf)
5. [BOFiP, 2026 withholding scale for non-residents (BOI-BAREME-000043)](https://bofip.impots.gouv.fr/bofip/13631-PGP.html/identifiant=BOI-BAREME-000043-20260402)
6. [French tax authority, withholding on non-residents’ salaries and pensions](https://www.impots.gouv.fr/international-particulier/questions/je-suis-non-resident-je-veux-comprendre-la-retenue-la-source-qui)
7. [French tax authority, must a non-resident file in France?](https://www.impots.gouv.fr/international-particulier/dois-je-declarer-mes-revenus-en-france)
8. [French tax authority, filing guide for non-residents with pensions taxable in France](https://www.impots.gouv.fr/sites/default/files/media/1_metier/5_international/documentation-utile/3-parcours-usagers-je-suis-non-resident-je-percois-des-retraites-imposables-en-france-et-je-souhaite.pdf)
9. [French tax authority, the average rate for non-residents](https://www.impots.gouv.fr/international-particulier/questions/quest-ce-que-le-taux-moyen-puis-je-en-beneficier)
10. [MRA, Income Tax Act, sections 5, 10, 73, 77, 112 and 113](https://www.mra.mu/download/ITAConsolidated.pdf)
11. [MRA, Finance Act 2026, section 7](https://www.mra.mu/download/FinanceAct2026.pdf)
12. [MRA, applying for a Tax Account Number (individuals)](https://www.mra.mu/download/ApplicationforTAN-Individual.pdf)
13. [MRA, Tax Residence Certificate application](https://eservices3.mra.mu/trc/application/login.jsp)
14. [L’Assurance retraite, living abroad in retirement](https://www.lassuranceretraite.fr/portail-info/home/retraite/vivre-etranger-retraite/demarches-vie-etranger.html)
15. [Cnav, circular 2025-07, health contribution of pensioners living abroad](https://legislation.lassuranceretraite.fr/Pdf/circulaire_cnav_2025_07_18022025.pdf)
16. [CLEISS, retiring in a country without a social-security agreement](https://www.cleiss.fr/particuliers/partir/retraite/autrespays.html)
17. [CLEISS, France’s social-security agreements at 1 January 2025](https://www.cleiss.fr/pdf/accords_internationaux_securite_sociale.pdf)
18. [Agirc-Arrco, retiring abroad](https://www.agirc-arrco.fr/particuliers/ma-retraite/vivre-ma-retraite/profiter-de-ma-retraite-a-letranger/)
19. [French health insurance (ameli), retiring abroad](https://www.ameli.fr/assure/droits-demarches/europe-international/protection-sociale-etranger/retraite-etranger)
20. [MRA, Belgium–Mauritius treaty, synthesised text](https://www.mra.mu/download/BelgiumSynthesised.pdf)
21. [Belgian Federal Pensions Service, work and residence abroad](https://www.sfpd.fgov.be/en/abroad)
22. [Swiss State Secretariat for International Finance, double taxation agreements at 1 January 2026](https://www.sif.admin.ch/dam/en/sd-web/Rq53YeWNalWg/DBA-Liste%20EN-per%2001.01.2026.pdf)
23. [Swiss Federal Tax Administration, taxation at source (in German)](https://www.estv2.admin.ch/stp/ds/e-besteuerung-an-der-quelle-de.pdf)
24. [Swiss Central Compensation Office, paying an OASI pension outside Switzerland](https://www.zas.admin.ch/en/right-to-payment-of-an-oasi-pension-out-of-switzerland)
25. [GOV.UK, UK–Mauritius double taxation convention](https://www.gov.uk/government/publications/mauritius-tax-treaties/1981-uk-mauritius-double-taxation-convention-as-amended-in-2018-in-force)
26. [GOV.UK, countries where the State Pension is increased each year](https://www.gov.uk/government/publications/state-pensions-annual-increases-if-you-live-abroad/countries-where-we-pay-an-annual-increase-in-the-state-pension)
27. [HMRC, digest of double taxation treaties, April 2018](https://assets.publishing.service.gov.uk/media/5b05425fed915d1317445ed2/DT_Digest_April_2018.pdf)
28. [SARS, South Africa–Mauritius agreement](https://www.sars.gov.za/lapd-inta-dta-2015-02-dta-mauritius-gg-38862/)
29. [SARS, form RST01](https://www.sars.gov.za/wp-content/uploads/Ops/Forms/RST01-Application-by-Non-Residents-for-a-Directive-for-Relief-from-SA-Tax-for-Pension-and-SWB-External-Form.pdf)
30. [Economic Development Board, permit guidelines (PDF)](https://residency.mu/wp-content/uploads/2022/07/OP-Guidelines.pdf)
31. [Finance Act 2025, sections 13 and 25: criteria and rules for the retirement residence permit](https://president.govmu.org/president/wp-content/uploads/2025/08/18_The-Finance-Act-2025.pdf)
32. [Service-public.gouv.fr, life certificate for pensioners living abroad](https://www.service-public.gouv.fr/particuliers/vosdroits/F2543)
33. [French State pensions service, pensions paid abroad](https://retraitesdeletat.gouv.fr/retraite/ma-pension-letranger/les-demarches)

This guide provides general information and is not personal tax or legal advice. How the rules apply depends on your circumstances.

## Organise your wealth

Talk to us about your accounts, investments and plans in Mauritius.

[Contact us](https://necker-finance.com/en/contact/) [Explore our mandates](https://necker-finance.com/en/services/mandates/)

## Related reading

Tax Tax residency in Mauritius Becoming tax resident in Mauritius: domicile, the 183-day and 270-day tests, steps in Mauritius and France, the Tax Residence Certificate and dual residence. Read the guide (https://necker-finance.com/en/guides/mauritius-tax-residency/) Tax How is foreign income taxed in Mauritius? Dividends, interest, rent and pensions: telling foreign income apart from transferred capital and tax already paid abroad, for an individual resident in Mauritius. Read the guide (https://necker-finance.com/en/guides/foreign-income-mauritius/) Tax treaties The France–Mauritius tax treaty Pensions, dividends, rent and capital gains: which country may tax each one under the France–Mauritius treaty, and how double taxation is relieved. Read the guide (https://necker-finance.com/en/guides/france-mauritius-tax-treaty/)

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