Retiring in Ghana: Residence Permit, Tax on the French Pension and Access to Care

The Ghana Immigration Service list of permits includes the work and residence permit for companies, those for missionaries, non-governmental organisations, the investment authority quota and shareholders, the student permit, the dependant permit, visa extension and indefinite residence, but no category specific to retirees. A French national therefore prepares their stay in three steps: the entry visa, described in the page on living in Ghana, then the entry stamp, which allows at most 60 days, and finally a residence permit: France Diplomatie indicates that a stay of more than three months requires a residence permit.

• Visa extension: the immigration service can extend a visitor visa for a minimum of three months, then six months at most, on application with a return ticket and a copy of the non-citizen identity card if the foreigner has lived there for more than three months; employment remains prohibited during this stay. France Diplomatie, for its part, mentions an extension of up to three months; the applicable length should be confirmed with the service before filing.
• Spouse: the dependant permit is for the family members of an expatriate, including spouses married for more than four years; it costs 388 cedis for a non-ECOWAS national.
• Extension: extending a visitor permit costs 65 cedis a month for a non-ECOWAS national, and overstaying a residence permit is penalised at 300 cedis a month.

The guide to retirement abroad sets out the steps before departure, and the checklist for the first 90 days puts the settling-in formalities in order.

The immigration service describes an indefinite residence status that a foreigner wishing to reside permanently in Ghana can obtain: the holder stays indefinitely, enters without a visa and works, as an employee or self-employed, without a work permit, and can apply for a dependant permit for their non-Ghanaian child. The fees, under the schedule that came into force on 15 May 2025, are 18,000 US dollars for a non-ECOWAS national and 10,000 cedis for an ECOWAS national; a specific category exists for the spouse of a Ghanaian (5,000 cedis).

The file includes in particular a form, photographs, a sponsor’s letter, statements from two Ghanaians (notaries, lawyers or senior civil servants), a copy of the passport and of the current residence permit, proof of real estate holdings, proof of social contributions, a Ghanaian police certificate, a copy of the non-citizen identity card and a medical report issued by the immigration service’s clinic. Documents are filed in two copies. A retiree considering this status should enquire with the service before incurring costs; the page on working in Ghana covers the other permits, including those linked to investment.

The treaty of 5 April 1993, signed in Accra, approved by the law of 26 October 1994, in force since 1 April 1997 and published by the decree of 6 May 1997, avoids double taxation. Article 4 defines residence: in a case of dual residence, the permanent home breaks the tie, followed by the centre of vital interests, habitual abode and nationality. On the Ghanaian side, a person present for at least 183 days in total over any twelve-month period beginning or ending in the year is resident (Ghana Revenue Authority).

• Private pensions (article 19, paragraph 1): pensions and similar remuneration paid in respect of past employment are taxable only in the state of which the recipient is a resident, if that resident is subject to tax there on that income.
• Social security pensions (article 19, paragraph 2): pensions and sums paid under the social security legislation of a state remain taxable in that state. The text refers to social security legislation; whether a complementary pension qualifies should be checked with the tax authority.
• Public pensions (article 20): pensions paid by a state or a public authority in respect of services rendered are taxable only in that state, unless the recipient is a resident of the other state and holds its nationality without holding that of the paying state.
• Double taxation (article 24): a resident of France who receives income taxable in Ghana is entitled to a tax credit equal to the French tax corresponding to that income; Ghana grants a credit for the French tax payable in accordance with the treaty.
• CSG, CRDS and Casa: if tax residence is no longer in France, the retiree no longer pays them; a health insurance contribution is withheld from the pension if the retiree is covered by a French scheme (CLEISS).

The treatment of a foreign pension under Ghanaian law and the filing formalities should be checked with the Ghana Revenue Authority or an approved tax adviser before departure. See the guide to receiving your pension abroad and the page on retirement insurance abroad.

Ghana does not appear in the CLEISS list of bilateral agreements, and form S1, valid in the European Union, does not apply. The CLEISS (the French liaison centre for international social security) points to three solutions in a country with no agreement: the local scheme, voluntary enrolment in the CFE and private insurance. During temporary stays in France, the retiree is covered if they draw an old-age pension corresponding to at least 15 years of insurance in France and carry on no professional activity.

• Local scheme: the National Health Insurance Scheme (NHIS) targets all residents. Over-70s and pensioners of the SSNIT (the Social Security and National Insurance Trust) are exempt from premiums, and over-70s do not wait before accessing care; other residents with no SSNIT contributions pay an annual premium and wait one month. Registration requires the details of the Ghana Card, which the National Identification Authority issues to foreigners residing for at least 90 days (see living in Ghana). The NHIS excludes in particular dialysis, transplants, cancers other than cervical and breast cancer, dental prostheses and optical aids.
• CFE: the retirees’ plan, for expatriate retirees, starts at €147 a month depending on the country, age and household composition; the CFE asks for no health questionnaire.
• Private insurance: actual costs within ceilings, evacuation and repatriation, with a medical questionnaire; the NHIA (the National Health Insurance Authority) licenses insurers and specifies that a resident belongs to the NHIS while remaining free to join a private scheme. See the guide to medical questionnaire and medical history.

France Diplomatie describes as imperative a policy covering medical costs and repatriation: local services are of average quality and payable in advance, and no ambulance service is entirely reliable. See the guide to retirees’ health insurance abroad, the page on healthcare reimbursement in Ghana and the guide to form S1: how it works.

The authorities consulted do not publish a typical budget for a foreign retiree, and the economic indicators block on this page gives updated price and exchange-rate indicators. The budget is built item by item: residence fees (see above), health protection (CFE from €147 a month, the NHIS annual premium or a private insurance premium) and everyday life, whose cost varies with the city and the district. The page on living in Ghana covers housing, schooling and home security advice.

The guide to budgeting for health abroad helps you build health protection into a retirement budget, and the guide to quarters worked abroad recalls the effect of a stay outside France on future rights.

Accra is home to the French embassy, the international airport, a French lycée (secondary school) and the Korle Bu Teaching Hospital, a public university hospital whose emergency department operates 24 hours a day. Kumasi has the Komfo Anokye Teaching Hospital, a public hospital with 1,200 beds, and Sekondi-Takoradi and Tamale are, with Accra and Kumasi, among the main cities cited by France Diplomatie. France Diplomatie notes that medical infrastructure is generally unsatisfactory outside Accra: a retiree chooses a region according to proximity to an accredited hospital and an airport.

For everyday life, safety advice, sea bathing on the coast, housing and climate are detailed in the page on living in Ghana. The north of the country calls for particular vigilance, with a border area formally advised against.

Yellow fever vaccination is compulsory, to be given at an approved centre and valid for life; an international certificate must still be presented for an older vaccination. Malaria is present in Ghana, cholera has recurring epidemics in the south during the rainy season, and meningitis epidemics affect the northern half, where vaccination is strongly recommended. A retiree takes stock with their doctor before departure, puts together a personal medicine kit and carries their prescriptions under the international non-proprietary name. The guide to the Ghanaian healthcare system details the facilities, emergency number (112) and vaccinations.

A retiree who returns to France regains health insurance on the basis of stable and regular residence, in principle with a three-month waiting period; a CFE member can, under conditions, keep their rights for the three months following their return. A retiree who alternates between the two countries prepares their rights before leaving: the page on returning to France and the guide to reducing the waiting period detail these rules. Expavy helps you compare cover for a long stay in Ghana.