Retiring in Botswana: Stay, Taxation and Healthcare

French nationals do not need a visa for Botswana. A free entry stamp is issued at border posts for a period that cannot exceed three months, at the discretion of the immigration officer, within the limit of 90 days a year. The passport must remain valid for at least six months after entry.

Beyond three months, a residence permit is mandatory and France Diplomatie specifies that it requires presenting an employment contract, for oneself or for one’s spouse. This condition does not match the situation of a retiree with no job: the pages read for this guide mention no retiree visa or permit. Before any decision to settle, it is therefore essential to ask Botswana’s immigration department in writing which residence document is open to a retired person, and under what financial conditions.

This precaution avoids building a plan on repeated visitor stays, which confer no right of residence. An exploratory stay of a few weeks, visiting the towns, the health services and housing, is the most reliable way to prepare the application.

France and Botswana are bound by a tax treaty signed on 15 April 1999 (Official Journal of 12 June 2003), supplemented by a protocol of 27 July 2017 (Official Journal of 29 September 2021); it covers income tax. According to the BOFiP doctrine, Article 18 provides that pensions paid in respect of past employment are taxable exclusively in the beneficiary’s State of residence (paragraph 1), unless that State does not subject them to tax, in which case the other State may tax them (paragraph 2).

Pensions and other sums paid under a State’s social security legislation are taxable in that State (paragraph 3): the basic pension from Assurance retraite and compulsory supplementary pensions may therefore bear withholding tax in France. To avoid withholding on private pensions, the Botswana resident gives the French payer a certificate of residence issued by the Botswanan administration before payment, together with proof of local taxation. The BOFiP also reminds us that public pensions fall under Article 19, the rule of which should be read in the text of the treaty.

In addition, the treaty caps taxation at source of dividends at 12% (5% for a company holding at least 25% of the capital) and of interest at 10%. A retiree who receives investment income should also check these rates. The text of the treaty and its commentaries can be consulted on impots.gouv.fr and bofip.impots.gouv.fr; special cases are handled with the tax office for non-resident individuals.

The Botswanan tax authority, the BURS, taxes individuals on a progressive scale and according to resident status. Its page devoted to individuals mentions that pensions above a threshold (not quantified on the page) are subject to PAYE withholding, that bank interest is taxable above 7,800 pula and that anyone whose taxable income exceeds 36,000 pula a year must be registered.

The rules of tax residence, any allowances and the figures of the scales should be read in the version in force published by the BURS. In the case of a retiree who becomes a resident of Botswana, it is the combination of the tax treaty, domestic law and the treatment of foreign income that determines the State of taxation: it is wise to have a written simulation drawn up before departure.

A change of tax residence comes with steps in France: declaring the transfer of tax domicile, informing the pension funds, updating bank details. See receiving your pension abroad.

French pensions can be paid into an account in France or, on request, into an account abroad; bank charges should be checked with the bank. Each year, Assurance retraite sends a proof-of-life certificate to be completed by a competent authority in the country of residence; without proof, payment may be suspended. It is sent online from the personal space or by post to the overseas pension processing centre in Tours.

For a tax domicile outside France, the CSG, CRDS and CASA are not deducted from the pension. A health insurance contribution of 3.20% may, however, be deducted if the retiree falls under a French compulsory health insurance scheme, or if they are a foreign national and have at least 15 years of old-age insurance in France.

The details of quarters, supplementary schemes and pension calculation are presented in the guide quarters worked abroad and the page retirement insurance abroad.

Assurance Maladie (the French national health insurance) reserves form S1 for retirees who move to the European Union, the European Economic Area, Switzerland or the United Kingdom, or to a country that has signed an agreement containing healthcare provisions. Botswana is bound to France by no social security agreement: French health insurance no longer covers costs in the country of residence, and the retiree can join the CFE or take out private insurance. The guide a retiree’s health insurance abroad details the framework.

The CFE offers a retiree offer for expatriates: the condition is to be retired from a French basic scheme with no professional activity, no health questionnaire, no exclusion possible once a member, cover for care received abroad with a rate or flat amount by country, and a price given on quotation. Joining before departure or within three months of settling in opens immediate rights; beyond that, waiting periods of three months (under 44) or six months (45 and over) apply.

For temporary stays in France, registration with the Centre national des retraités de France à l’étranger (Cnarefe, the national centre for French retirees abroad) requires having contributed at least 15 years to one or more French compulsory schemes (10 years for those affiliated before 1 July 2019). International insurance can complement the CFE, notably for private-sector hospitalisation and evacuation to Johannesburg, the destination most often used according to France Diplomatie.

No average budget is put forward here: prices should be compared on the spot and from the indices published by Statistics Botswana, current inflation appearing in the “Economic indicators” block. For a retiree, the items that weigh most are housing, health insurance, car travel (urban public transport is little developed) and trips to France, with no direct flight to Europe.

Gaborone, the administrative capital where the embassies are located, brings together the most complete services; Francistown, in the north-east, and Maun, the gateway to the Okavango Delta, appeal for nature but lie in the north, where the malaria risk is high according to France Diplomatie, while it is considered very low in Gaborone and Lobatse. Water cuts may affect Gaborone, and night driving is discouraged throughout the country.

Consular services are provided by the Consulate General of France in Johannesburg, the Gaborone embassy not issuing travel documents.

• Ask the immigration department in writing for the residence document open to retirees and its financial conditions.
• Have tax simulated with the tax treaty (private pensions, social security pensions, investment income).
• Notify your pension fund of the change of address and prepare the annual proof-of-life certificate.
• Compare the CFE and international insurance, with medical repatriation and hospitalisation.
• Register with Fil d’Ariane and on the register of French nationals living abroad.
• See a doctor or a vaccination centre: yellow fever if needed, hepatitis, typhoid, antimalarial prophylaxis depending on the area.

For an overview, see the page retirement insurance abroad and living in Botswana.