Retiring in Brunei as a French National: Stay, Pension Taxation and Health

France Diplomatie (the French foreign ministry) states that a French national does not need a visa for a stay of up to 90 days and that a visa is required beyond that; prior registration on the INRS online portal is compulsory for every traveller. The Immigration and National Registration Department presents three long-stay passes: the long-term social visit pass, for foreigners linked to a citizen or a permanent resident and who do not yet meet the criteria for permanent residence; the business visit pass, for company owners and investors who meet the criteria; and the professional visit pass, for specialists.

The pages consulted present neither a pass reserved for retirees nor financial criteria for permanent residence. A retiree considering Brunei therefore contacts the Immigration Department (immigration.gov.bn) and the Brunei embassy in Paris, who indicate the pass corresponding to their situation (family link, investment, activity), its conditions and its duration, before any decision to move. The page living in Brunei describes entry formalities and local customs.

Brunei’s Ministry of Finance and Economy states that no tax is levied on personal income (employment, self-employment, dividends, interest) nor on capital gains. The list of tax treaties concluded by France, published in the BOFiP (the French tax administration’s official doctrine), nevertheless does not mention Brunei: no treaty rule allocates the right to tax, and each state’s domestic law applies. According to the French tax administration, pensions paid by a body established in France are French-source income even if the work was done abroad; a non-resident declares them in the dedicated sections of form 2042, with form 2041-E for withholdings already made.

The administration invites you to check tax residence first (“Do I have to declare income in France?”): a taxpayer can remain a French resident while living abroad, and the standard withholding at source then applies. Without a treaty, the classification of the pension (private, social security or public) and the regime applicable to non-residents should be confirmed with the tax office for non-resident individuals before departure.

According to Assurance retraite (the French pension insurance fund), when tax residence is no longer in France, the CSG, CRDS and Casa (French social levies) are no longer withheld; a health insurance contribution of 3.20% can still apply if the retiree comes under a French health scheme or, for a foreigner, if they have at least 15 years of old-age insurance in France. The retiree informs their fund of their change of address, chooses a French or foreign account for payment and returns each year the proof-of-life certificate completed by a local authority. Benefits conditional on residence in France (Aspa, ASI) cease on departure.

Form S1, which gives retirees living in the European Union care at France’s expense, does not apply in Brunei, and the country does not appear in the CLEISS list (CLEISS is the French Centre for European and International Social Security Liaison). Since 1 July 2025, foreign permanent residents (purple identity card) and certain foreign spouses of citizens fund their public care; the Ministry of Health recommends health insurance to them. There are four public hospitals: RIPAS, Suri Seri Begawan, Tutong and Temburong (Ministry of Health), and emergencies are reached on 991.

The CFE offers its retirees’ offer, reserved for holders of a pension from a French basic scheme, without professional activity: no health questionnaire, immediate cover if membership takes place before departure or within three months of settling in, and no waiting period on return to France. The contribution is calculated on the simulator at cfe.fr according to age, family situation and country of residence. International insurance with evacuation complements this foundation: France Diplomatie states that serious cases may require a medical evacuation. See the guide health insurance for retirees abroad, the page retirement insurance abroad, the guide healthcare reimbursement in Brunei and the page Brunei’s healthcare system.

No official rent or price statistics were used for this page: the budget is built on recent listings. The Brunei dollar (BND) is pegged at par to the Singapore dollar by the interchangeability agreement of 12 June 1967; the two currencies are exchanged at par and free of charge in the banks of both countries, according to the Monetary Authority. The up-to-date exchange and inflation benchmarks appear in the “Economic indicators” block of this page. In a retiree’s budget, health insurance with evacuation weighs more heavily than in a country where the public system covers residents.

The life of the country is organised around Bandar Seri Begawan, where the French embassy, the Alliance française and the reference hospital are located. The roads are in good condition and traffic is fairly fluid, according to France Diplomatie. The local customs, described on the page living in Brunei, concern alcohol, dress, Ramadan and behaviour in public. France has about 70 nationals in Brunei; administrative consular procedures go through the French embassy in Singapore, and local emergencies call the embassy in Bandar Seri Begawan on +673 222 09 60 or 61.

Retirees who wish to plan their return also provide for cover in France: without resuming work, a three-month period with stable residence precedes the opening of Social Security rights, with exceptions; see return-to-France insurance. The page health insurance in Brunei complements this guide.

Because the official pages consulted describe no status specific to retirees, the decision to settle rests on written answers. From the Immigration Department: which pass corresponds to my situation, for what duration, with what proof of resources and what renewal conditions? From the Ministry of Health: what is my payment arrangement for public care depending on my status, and at what rates? From the insurer: what annual limit, what evacuation and what acceptance of my medical history?

From the French tax administration: am I a French tax resident, and how is my pension taxed without a treaty? From my pension fund: how do I receive my pension and return the proof-of-life certificate? An exploratory stay of a few weeks, visa-free for up to 90 days, makes it possible to test housing, climate and social life before committing, while respecting the prior registration on the INRS portal.

• Have the Immigration Department specify the pass applicable to a retiree, its duration and its conditions.
• Have the tax office confirm French tax residence and the regime of the pension, in the absence of a treaty.
• Inform the pension fund of the change of address and organise the proof-of-life certificate.
• Simulate the CFE retirees’ offer and compare international insurance with evacuation.
• Read up on local customs and the France Diplomatie Safety page, and register on Ariane.