Retiring in Angola: Right of Residence, Taxation of the Pension, Health

France Diplomatie describes the tourist visa exemption of 30 days per entry and 90 cumulative days per year, valid for French nationals since 30/09/2023. Beyond 30 consecutive days, a tourist visa is requested online before arrival and renewed with the migration and foreigners service (SME) before it expires. For other purposes of stay, a visa is mandatory and is best requested from the Consulate General of Angola in Paris, with a visit for fingerprinting.

Ordinary multiple-entry visas last three months, or one to three years on proof of resources, accommodation and a letter of sponsorship from an organisation operating in Angola. Neither France Diplomatie nor the SME home page describes a residence permit reserved for retirees or for pension income: a settling-in project is therefore prepared with the consulate and the SME, who specify the applicable category, the documents, the proof of income and the timescales. A trial stay of a few weeks, without paid activity, can rely on the tourist exemption.

• Passport: valid for longer than the planned length of stay; the France Diplomatie page does not specify a minimum period.
• Visa at the airport: for nationals of the European Union, on pre-authorisation obtained via smevisa.gov.ao, for USD 120 paid at Luanda airport.
• Yellow fever: certificate required only of travellers coming from a country at risk since 25/10/2023.
• Customs: tourists may not import more than USD 5,000 or the equivalent.
• Driving licence: French licence accepted for three months with an international permit; beyond that, an Angolan licence.
• Consular registration: register of French nationals living abroad and the Ariane system.

See also the page on living in Angola.

The page on international agreements on impots.gouv.fr mentions no tax treaty between France and Angola. French domestic law therefore applies to pensions of French source paid to a non-resident. impots.gouv.fr describes, for salaries and pensions paid to a non-resident, a withholding tax calculated after a 10% allowance, under a scale of 0%, 12% and 20% (brackets revised each year). The 0% and 12% bands are final, the 20% withholding is credited against the tax, and the withholding applies only to income of French source taxable in France.

Several payers may lead to insufficient withholding, with a correction provided for by Article 197 B of the French General Tax Code (CGI). On the Angolan side, taxation of a resident and the residence rule should be confirmed with the Angolan tax authority, whose pages could not be read. Individual advice makes it possible to check that there is no double taxation before departure.

The S1 form, which allows a retiree to be treated at France’s expense in the European Union, does not apply in Angola: no social security agreement links the two countries (CLEISS list; CLEISS is the French liaison centre for social security abroad). CLEISS indicates that the retiree should find out what the local scheme covers, join the CFE or take out private insurance. The CFE offers its retiree offer (with a contribution that depends on age and the plan chosen), reserved for retirees of a French basic scheme, with no health questionnaire; joining before departure or within three months of settling abroad avoids any waiting period, which is otherwise three or six months depending on age.

During a temporary stay in France, coverage requires a pension from a French basic scheme paying for at least fifteen years of insurance; CNAREFE (the French health insurance centre for retirees living abroad) handles the files of general-scheme retirees outside the European Union. Outside France, the CSG, CRDS and Casa (French social charges and a solidarity contribution on pensions) are no longer deducted; a health contribution of 3.2% (basic pension) and 4.2% (supplementary pension) applies if attached to a French scheme. See the guide to health insurance for retirees abroad and the page on healthcare reimbursement in Angola.

French residents live mainly in Luanda, where the embassy, the French lycée and the widest range of healthcare are located. France Diplomatie places the whole country under heightened vigilance, advises against Cabinda, Lunda Sul and Lunda Norte except for compelling reasons, describes a high level of crime linked to the economic crisis and recommends not driving at night or walking alone, including in the city centre. The ‘Economic indicators’ block above presents inflation and the kwanza exchange rate; the official pages consulted do not publish a rent scale: amounts should be requested from local agents and checked in writing before signing a lease.

For a retiree, the budget includes health insurance with evacuation, secure housing and travel suited to the poor road network. France Diplomatie points out that cards are only rarely accepted in shops in the capital: payments are prepared with cash in foreign currency and reliable banking access. The rainy season, from October to May, complicates travel.

A retiree with a chronic condition chooses a contract according to the handling of pre-existing conditions, the annual ceiling, evacuation and direct payment. According to France Diplomatie, most serious conditions require medical evacuation, and prices are often two to five times higher than in France; cholera, measles and malaria call for particular vigilance. See Angolan healthcare system and insurance for retirees abroad.

In the event of a permanent return to France, the CFE indicates that it applies no waiting period to a member who returns; residence rules should be confirmed with the local health insurance office (caisse primaire). See also returning to France.