Retiring in Guernsey: Residence, Taxation of the French Pension, Healthcare and Cost of Living

Guernsey applies British immigration rules and supplements them with a population management law. The Government of Guernsey pages consulted mention no visa or status specific to retirees and set no resource threshold for them; the route of entry and the permission to stay are to be confirmed with the Immigration & Nationality Division (immigration@gcis.gg). Since 1 January 2021, an EU national other than British or Irish applies for a visa for any stay that is not a visit.

• Visit: passport and £20 ETA (valid for two years, stays of up to six months) since 23 April 2026, and 90 days in 12 months without a permit.
• Permit or certificate: anyone who lives in Guernsey holds one. Some certificates restrict the holder to an open market home.
• Open market (Open Market): accessible to everyone. In a Part A house, the owner and their close or extended family live there with no time limit. Buying in principle targets a property already on the Open Market housing register. The gross median price there is very high, with few transactions.
• Nursing home (Part C): the holder can stay there without limit, but it is rare for a person with no prior residence in Guernsey to obtain a certificate there.
• Spouse or partner of a settled resident: initial stay of 33 months, then 30 months of extension, then an application for permanent stay after 60 months, with entry clearance before travelling.

See also living in Guernsey. Conversions on this page use the ECB reference rate.

France and Guernsey have signed no double taxation treaty: the official list of Guernsey's treaties does not include France. The two States are bound by a tax information exchange agreement, signed in Paris on 24 March 2009 and in force since 4 October 2010, which contains no clause on double taxation or on pensions. The publication decree specifies that this agreement covers income tax, corporate tax, the wealth solidarity tax, inheritance and gift taxes and VAT on the French side.

• Guernsey side: a person mainly resident in Guernsey pays tax on their worldwide income, at a rate of 20%, and can claim a credit for tax paid elsewhere on supporting documents. The personal allowance is revised every year and reduced above a certain level of income. The Guernsey or UK State pension is declared without withholding tax. A tax cap regime exists for wealthy residents (caps set on qualifying income or on total income, without personal allowances), and a specific cap exists for Alderney residents. There is no inheritance tax.
• French side: pensions from a French source paid to a person not domiciled in France fall under the withholding tax of article 182 A of the French general tax code, whose scale, revised every year, has three bands at 0%, 12% and 20%. They are declared on lines 1AL and following of return 2042 with appendix 2041-E. Whether they are taxable in France depends on the nature of the pension (public, social security or private) and, in principle, on the applicable treaty: here there is none, so domestic law applies. The non-resident individuals tax office (SIPNR) provides information.
• Social levies: according to CLEISS, a retiree who is no longer tax-domiciled in France pays neither CSG, CRDS nor CASA; a health contribution of 3.2% on basic pensions, 4.2% on supplementary pensions and 7.1% on self-employed pensions is withheld when they remain attached to a French scheme.

The decisive point is tax domicile. Article 4 B of the French general tax code uses three alternative criteria: the home or main place of stay, professional activity, or the centre of economic interests in France; a single one is enough. Without a treaty, no tie-break rule decides between the two States: a retiree who keeps their home or main investments in France may remain taxable in France on their worldwide income while also being a resident of Guernsey. Personalised tax advice before departure is essential.

The 1965 convention, which takes up the 1956 Franco-British convention, coordinates old-age and survivors' pensions: each territory pays the pension corresponding to its periods, the insured person can choose a joint application, with totalisation of periods and a pro rata pension, or a separate one, and pensions can be exported. French employees or those originating from the islands are covered.

The Guernsey State pension requires at least 156 contributions over a working life; the full rate requires on average 50 contributions a year over 45 years, with a reduced rate applying from an average of 10. The full pension is paid weekly according to a scale revised every year. The pension age, above 65, is gradually rising towards 70. Since May 2026, beneficiaries who live in Guernsey, Alderney, Herm or the United Kingdom no longer have to complete an annual life certificate. The French pension fund should be contacted before departure; see the guide receiving your pension abroad.

Form S1, valid in the European Union (see the glossary entry form S1), does not apply to Guernsey. CLEISS specifies that the 1956 convention does not allow reimbursement of care in Guernsey on the basis of the French pension, that no certificate of entitlement is issued before departure and that care falls under Guernsey social security by virtue of residence. This cover requires registration for contributions: from pension age, the contribution of a non-employed person is 3.8% of income, with a weekly minimum of £10.11 (about €12) unless exempt, and the prescription charge (£5.40 per item) no longer applies.

The GP remains paid for, with a public subsidy of £12 per consultation (scale revised every year). Dentist, optical care and ambulance are not covered by the scheme. The long-term care benefit requires at least five years of residence in Guernsey, including the twelve months preceding the start of care; for a private nursing home, the scale provides a weekly benefit and a contribution borne by the person, both revised every year. A new arrival is not eligible before this period and arranges other cover.

Stays in France: a retiree with a basic French pension of at least 15 years of insurance, with no professional activity, receives care; the CPAM of Seine-et-Marne (national centre for French retirees abroad) handles these files, with pre-registration on ameli-rfe.fr. The spouse is excluded and insures separately. The CFE retiree offer (with a contribution that depends on age and the plan chosen) according to the simulator, covers care abroad without a health questionnaire for holders of a pension from the French basic scheme. See the guide health insurance for retirees abroad, the page on who reimburses care and the healthcare system.

The average monthly rent in the local market runs to thousands of pounds and the adjusted average purchase price to hundreds of thousands of pounds. Owners pay an annual property tax calculated according to the size and use of the property, and parish charges. The Government of Guernsey states that there is no VAT, capital gains tax or inheritance tax. Since a French retiree's income is in euros, the exchange rate between the euro and the pound sterling bears directly on the budget.

Healthcare and housing therefore weigh more heavily than in many neighbouring countries. A St John ambulance subscription avoids paying for each trip, and insurance covering repatriation protects against the costs of a transfer to France, which the reciprocal agreement with the United Kingdom does not cover.

The official sources consulted do not rank towns. Public services, the public hospital and the immigration office are in Guernsey, with immigration and social security in St Peter Port. Alderney has entrusted its main public services to Guernsey since 1948 and has its own hospital; its tax regime includes a specific cap, and Sark has its own assembly. Proximity to the hospital and medical practices matters for a retiree, just as the school sector does for a family.

• Have the permission to stay and the housing validated by the Population Management Office before any purchase.
• Obtain written tax advice on tax domicile and withholding tax on the French pension.
• Take out a supplementary health contract with repatriation, or join the CFE, before departure.
• Plan the return: CPAM affiliation after three months of stable residence, with the CFE maintaining entitlements for three months (see return to France).