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This peer-reviewed article assesses the distribution of healthcare utilization and spending in Mauritius, where free healthcare services have been provided for decades, yet the Universal Health Coverage (UHC) service index remains relatively low. Using Benefit Incidence Analysis and Financial Incidence Analysis, the study examines how healthcare benefits are distributed across different income groups. The results show that public healthcare services in Mauritius are pro-poor, with a concentration index (CI) of -0.26, while private sector services favour wealthier individuals with a CI of 0.27. Additionally, healthcare financing is regressive, with lower-income groups bearing a larger financial burden through taxes and out-of-pocket (OOP) payments. The article concludes that health financing strategies should be reviewed to enhance financial protection for the poor and improve UHC coverage in line with Sustainable Development Goal 3.