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

France Diplomatie specifies that an entry visa is required in Iraq. Since 1 March 2025, the tourist visa for federal Iraq is no longer issued on arrival: the application is made online before the trip, on the official e-visa portal (evisa.iq), which describes a 30-day permit with single or multiple entry. For the Kurdistan region, a 30-day visa is issued on arrival at an airport of the region or at the Ibrahim Khalil crossing, against IQD 103,000 prepaid online. Overstaying requires an exit visa, with a penalty of IQD 500,000 plus IQD 10,000 per day.

Neither the e-visa portal nor the France Diplomatie pages present a “retiree” category or long-term residence for retirees. A prolonged stay rests on a specific purpose, often employment or attachment to a local entity, and on a residence permit issued by the residence affairs directorate of the Ministry of the Interior; the Iraqi embassy in Paris provides information on the conditions, which change. The practical stake of a retirement project must therefore be framed as a question of right of stay, before the questions of housing, budget or health.

The France Diplomatie page classifies zones as red (formally advised against) and orange (advised against except for compelling reasons). It recommends registering on Ariane, avoiding the red zones and night-time travel, not travelling alone, using armoured vehicles and secure hotels, avoiding gatherings and keeping a reference person informed. It also reports the presence of mines in former conflict zones and frequent, often fatal road accidents. The page living in Iraq details these benchmarks, as well as the French schools of Kurdistan.

For a retiree, distance from health services and the ability to organise an evacuation are decisive criteria: France Diplomatie states that evacuations to Dubai or to France remain possible, through an assistance contract. Tap water is not drinkable anywhere; counterfeit medicines are widespread, and the ministry recommends obtaining chronic disease treatments in France.

The list of tax treaties concluded by France, published in the BOFiP (the French tax administration’s official doctrine), does not mention Iraq. There is therefore no treaty rule to allocate the right to tax the pension between France and Iraq, and each state’s domestic law applies. Pensions paid by a body established in France are French-source income, even if the work was done abroad, the tax administration reminds; where the applicable treaty is missing, the classification of the pension (private, social security or public) and the regime for non-residents should be confirmed with the tax office for non-resident individuals before departure.

According to Assurance retraite, 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 and can receive their pension in a French or foreign account; an annual proof-of-life certificate, completed by a local authority, is to be returned on time. Benefits subject to a condition of 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 Iraq, and the country does not appear in the CLEISS list (CLEISS is the French Centre for European and International Social Security Liaison). The CFE offers its retirees’ offer to holders of a pension from a French basic scheme, without professional activity: no health questionnaire, no possible exclusion of the member, 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. The conditions applicable to Iraq, in particular for the zones advised against, should be confirmed with the CFE before membership.

International insurance with evacuation complements this foundation, with limits and exclusions to be read line by line. See the guide health insurance for retirees abroad, the page retirement insurance abroad and the guide healthcare reimbursement in Iraq.

No official rent or cost-of-living statistics were used for this page. To convert a budget, the Central Bank of Iraq publishes an official rate from which the market rate may differ; the up-to-date exchange and inflation benchmarks appear in the “Economic indicators” block. A retiree’s budget includes, beyond housing, assistance, evacuation, and the safety of the place of residence and of journeys.

The tax administration reminds that a taxpayer can remain a French tax resident while living abroad: the section “Do I have to declare income in France?” on impots.gouv.fr makes it possible to check your situation. A tax resident is subject to the standard withholding at source; a non-resident declares their French-source pensions in the dedicated sections of form 2042, with form 2041-E for withholdings already made. As no treaty applies between France and Iraq, this classification is prepared with the tax office before departure.

The administrative steps follow: informing the pension fund by post or online, updating bank details, planning for the receipt of the proof-of-life certificate and its return on time, and keeping an agent in France for routine matters.

A retirement project abroad is prepared in several steps: identifying the purpose of stay recognised by Iraq, consulting the Iraqi embassy in Paris, reading the France Diplomatie map, assessing access to medical evacuation, simulating the CFE, informing the pension fund and the tax authorities, and keeping the link with France (address, bank account, agent). Many retirees choose to make an exploratory stay, with a 30-day visa, before any decision of substance.

The return to France is also prepared: without resuming work, a three-month period with stable residence precedes the opening of Social Security rights, with exceptions; the CFE retirees’ offer applies no waiting period on return (see return-to-France insurance). The page health insurance in Iraq complements this guide.