Программа резидентства на Реюньоне для иностранцев: руководство по инвестициям, налогообложению и условиям жизни (2026)

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Why Réunion for international investors

Réunion is a French overseas department (département et région d’outre-mer, or DROM) located in the Indian Ocean, approximately 700 kilometres east of Madagascar. Unlike many island jurisdictions that attract investors with low-tax regimes and citizenship-by-investment programmes, Réunion offers something fundamentally different: full integration into the European Union. Residents of Réunion are French citizens with EU passports, and the territory operates under French and EU law in its entirety.

For investors, this creates a distinctive proposition. Réunion combines the lifestyle and climate of a tropical island with the legal certainty, institutional stability, and market access of France and the EU. The French passport — with visa-free or visa-on-arrival access to 194 destinations — is among the strongest in the world. Property rights are governed by French civil law with no restrictions on foreign ownership. The euro provides full convertibility and currency stability rated 5 out of 5.

What makes Réunion particularly compelling for business investors are the generous overseas tax incentives that France extends to its outre-mer territories. The Girardin overseas investment deduction (25–32%), the CIOP 35% tax credit for productive investments, and the Pinel Outre-mer rental housing incentives can substantially reduce the effective tax burden compared to metropolitan France. These incentives are designed to attract capital to the overseas departments and represent a structural advantage that Réunion holds over mainland France.

Программы ординатуры

No formal residency-by-investment programme

Réunion does not operate a dedicated residency-by-investment or citizenship-by-investment programme. Because it is fully integrated into France, immigration is governed by standard French immigration law. Non-EU nationals seeking to live in Réunion must obtain a French long-stay visa (visa de long séjour) through the same channels that apply to metropolitan France.

Key visa categories for investors

Several French visa categories are relevant to investors and entrepreneurs targeting Réunion. The Passeport Talent (talent passport) is available to business creators, investors committing at least EUR 300,000 to a French enterprise, and company directors. This multi-year residence permit (typically issued for up to four years, renewable) streamlines the process for qualified applicants and extends to family members.

The Entrepreneur/Profession Libérale visa covers self-employed individuals and business founders. Standard long-stay visas are also available for employed workers, students, and family reunification. Processing typically takes approximately three months from application to visa issuance.

Путь к постоянному месту жительства и гражданству

After five years of continuous lawful residence in France (including Réunion), foreign nationals may apply for French citizenship through naturalization. Applicants must demonstrate sufficient knowledge of the French language (typically B1 level), integration into French society, stable employment or financial resources, and a clean criminal record. French citizenship grants an EU passport with access to 194 visa-free destinations. France allows dual citizenship, so naturalized citizens are not required to renounce their existing nationalities.

Налоговая система

Международное налогообложение

Réunion follows the French tax system, which taxes residents on their worldwide income. Tax residents of France — including those residing in Réunion — are subject to progressive personal income tax rates up to 45% on income exceeding EUR 177,106 (2025 brackets). Corporate income tax applies at a standard rate of up to 33.33%, though the standard rate for most companies is 25% under recent French tax reforms. Capital gains are taxed at a flat rate of 30% (the prélèvement forfaitaire unique, or PFU, which includes 12.8% income tax and 17.2% social contributions).

Overseas tax incentives

The significant advantage of Réunion over metropolitan France lies in its overseas tax incentives, which are specifically designed to attract investment to the French outre-mer territories. The Girardin scheme (Articles 199 undecies B and C of the French Tax Code) provides income tax deductions of 25–32% for investments in productive assets, social housing, and renewable energy in overseas departments. The CIOP (Crédit d’Impôt pour Investissements Productifs) offers a 35% tax credit for productive investments in qualifying sectors. The Pinel Outre-mer programme provides enhanced rental property tax incentives with deductions up to 32% (compared to the now-phased-out 21% maximum in metropolitan France). Additional incentives include R&D tax credits and the French inpatriate regime, which exempts a portion of compensation from income tax for qualifying expatriates during their first eight years of French tax residence.

CFC rules and exit tax

France applies controlled foreign company (CFC) rules, meaning profits retained in low-tax foreign subsidiaries may be attributed to the French parent for tax purposes. France also imposes an exit tax on unrealized capital gains when a tax resident transfers their tax residence outside France, applicable to individuals holding significant participations (generally 50% or more, or holdings worth EUR 800,000 or more). These rules apply equally to residents of Réunion.

Tax treaties and compliance

As a French territory, Réunion benefits from France’s extensive network of over 120 bilateral double-taxation treaties. France is a CRS (Common Reporting Standard) participant, meaning financial account information is automatically exchanged with over 100 jurisdictions. Bank secrecy is minimal. France is FATF-compliant with a standard rating.

Владение имуществом и бизнесом

Недвижимость

Foreign nationals have the same property ownership rights as French citizens under French and EU property law. There are no restrictions on purchasing residential or commercial real estate in Réunion. The real estate market is rated 3 out of 5 for stability, with average rental yields of approximately 5.5%. Property transactions are notarized under French civil law, providing strong legal protections for buyers. The Pinel Outre-mer programme makes rental property investment particularly attractive, offering enhanced tax deductions for qualifying new-build properties leased at controlled rents.

Формирование компании

Business registration in Réunion follows standard French company formation procedures. The most common structures for foreign investors are the SARL (société à responsabilité limitée, equivalent to an LLC) and the SAS (société par actions simplifiée). The minimum share capital is EUR 1 for both structures. Company registration typically takes approximately four days through the Centre de Formalités des Entreprises (CFE) or the Guichet Unique online portal. Trusts and foundations are available under French law, although France’s trust regime is more restrictive than common-law jurisdictions. Foreign investors can hold 100% ownership of a French company without requiring a local partner or director.

Банковская и финансовая инфраструктура

Réunion is served by major French banks including BNP Paribas, Société Générale, Banque de la Réunion (a subsidiary of Crédit Agricole), and BRED Banque Populaire. Opening a bank account is rated 3 out of 5 for ease — straightforward for residents with proper documentation, though non-residents may face additional requirements. The euro provides full currency convertibility and maximum stability. Capital controls are partial, reflecting standard EU regulatory oversight on large cross-border transfers (reporting thresholds apply rather than outright restrictions). Cryptocurrency is regulated under France’s PSAN (Prestataire de Services sur Actifs Numériques) framework, with licensed providers operating legally.

Стоимость жизни и образ жизни

Réunion’s cost of living is higher than most Indian Ocean and African destinations, reflecting its status as a fully integrated French department with European-level wages and social services. Consumer prices are generally 10–20% higher than mainland France due to shipping costs for imported goods, though local produce is more affordable. The island offers French-standard healthcare through the public sécurité sociale system, French public education (including a university campus), and modern infrastructure.

The primary languages are French (official) and Réunion Creole (widely spoken locally). Business and government are conducted in French. The island has a population of approximately 900,000, with the capital Saint-Denis serving as the administrative and commercial centre. Réunion is accessible via direct flights from Paris (approximately 11 hours), Mauritius (45 minutes), and Madagascar, with Roland Garros Airport handling international traffic.

Expat residency comfort is rated 3 out of 5. The island is best suited to French-speaking investors who value EU integration, tropical climate, and outdoor lifestyle (Réunion is renowned for hiking, with the Piton de la Fournaise volcano and three UNESCO-listed cirques). It is less suited to investors seeking an English-speaking environment or ultra-low tax jurisdiction.

Réunion compared to nearby jurisdictions

Réunion occupies a unique niche among Indian Ocean investment destinations. Mauritius offers a formal residency-by-investment programme, lower taxes (no capital gains tax, 15% flat income tax), and an English-speaking business environment — but lacks EU integration. Madagascar offers dramatically lower costs and investment opportunities but with higher political and expropriation risk. The Seychelles provides territorial taxation and a simpler regulatory environment but a much smaller economy.

Réunion’s value proposition is distinct: it is not a low-tax jurisdiction. Its appeal lies in combining EU membership, French legal protections, strong passport, political stability (rated 7 out of 10), and generous overseas investment incentives that partially offset the higher French tax rates. Investors who prioritize legal certainty and EU market access over minimal taxation will find Réunion more compelling than its regional neighbours.

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