Relocation intelligence
🇾🇹 Moving to Mayotte: tax, residency and cost of living
Mayotte is a French overseas department and outermost EU region in the Indian Ocean that applies the full French tax system, with progressive income tax up to 45%, corporate tax of about 25% and a flat 30% levy on capital gains. Residents receive a 40% income-tax réfaction capped at EUR 4,050, and VAT is provisionally not applicable. The currency is the euro and the territory is part of the EU and EEA, but it is the poorest and most vulnerable French department, with severe insecurity, a migration crisis and heavy damage after Cyclone Chido (2024).
Thinking of moving to Mayotte? Here is the tax, residency, property and quality-of-life picture in plain numbers, with sources.
Key facts
- Top income tax
- 45%
- Corporate tax
- 25%
- Capital gains
- 30%
- Wealth tax
- Yes
- Inheritance tax
- Yes
- Cost of living index
- 76
- Safety
- 2/10
- Internet quality
- 5/10
- Visa-free destinations
- 194
- Foreigners can own property
- Yes
- Residency in
- 6 months
- Citizenship in
- 5 years
Taxes
The full French tax system with a top rate of 45% plus social charges (CSG/CRDS), but residents receive a 40% income-tax réfaction capped at EUR 4,050. VAT is provisionally not applicable and corporate tax is about 25%.
Residency and visas
As an outermost EU region, EU citizens reside freely; non-EU nationals follow French residence frameworks, though stricter immigration rules apply in Mayotte. The labor market is very small and the informal economy large.
Property ownership
Foreigners may freely buy real estate under French law, with no nationality-based restrictions, though the property market is small and informal and much housing is irregular.
Cost of living and quality of life
Mayotte is the poorest French department, with high insecurity, a migration crisis, limited healthcare and heavy damage after Cyclone Chido; at the same time it offers a unique lagoon ecosystem.
Passport and mobility
Residents are French citizens and travel on a French passport with visa-free access to about 194 destinations, and enjoy free movement within the EU and the Schengen area.
Why people move to Mayotte
French and EU status
As an overseas department and outermost EU region, Mayotte offers French citizenship, the euro and access to French and European frameworks, despite the poverty.
Tax réfaction and no VAT
Residents receive a 40% income-tax reduction (up to EUR 4,050) and VAT is provisionally not applicable, easing the burden.
Honest trade-offs
- Mayotte kent zeer hoge criminaliteit en onveiligheid, met bendegeweld en een langlopende migratie- en veiligheidscrisis.
- Het is het armste Franse departement, met beperkte gezondheidszorg en infrastructuur en zware schade na cycloon Chido in december 2024.
- Het Franse toptarief van 45% plus sociale premies (CSG/CRDS) maakt de belastingdruk hoog, ondanks de réfaction van 40% die op EUR 4.050 is gemaximeerd.
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