Retiring in Kosovo: Residence Permit, Taxation of the Pension and Access to Care

A French national may stay 90 days in 180 without a visa. For more than 90 days, the consular section of the French embassy invites you to check with the Kosovo embassy whether a long-stay visa is required, then to apply for a residence permit from the Foreigners Division of the Ministry of the Interior after arrival. The official pages consulted describe no category reserved for retirees; the reason for the stay and the list of documents should be confirmed with the Kosovo embassy in Paris.

Under the law on foreigners, a temporary residence permit is issued to a foreigner who proves the purpose of their stay, has a valid travel document, sufficient means of subsistence and health insurance, is subject to no entry ban and poses no threat to security or public order. The Ministry of the Interior’s list includes a criminal record translated into an official language, health insurance, proof of vaccination and proof of housing (ownership or a notarised lease) meeting the minimum surface area. The applicant may remain in Kosovo while the application is examined, filed before the short stay expires, and the extension is requested at the latest 30 days before the permit expires. Since 15 March 2026, declaring your place of residence is compulsory within three days of entry.

The retiree continues to receive their French pension abroad. If they are no longer tax-domiciled in France, they pay neither CSG, nor CRDS, nor Casa. A health insurance contribution may nevertheless be levied if a French scheme covers them, for example during stays in France: about 3.2% on the basic pension, 4.2% on the supplementary pension and 7.1% on a self-employed scheme pension (CLEISS). The departure procedures include informing the pension fund, the CPAM (the French health insurance fund) and the tax administration. See the guide retirement abroad.

The French tax administration indicates that the 1974 Franco-Yugoslav tax agreement continues to have effect in relations with Kosovo. Its article 18 provides that pensions paid in respect of a previous job are taxable only in the beneficiary’s state of residence: a retiree resident in Kosovo is therefore taxable in Kosovo on their private pension, and France does not tax these pensions. Pensions paid by a state or a local authority for services rendered are in principle taxable in the state that pays them, with an exception linked to residence and nationality (impots.gouv.fr). The extract consulted is cited partially: reading the full text and the notes of the 2041-E notice remains useful.

In Kosovo, salary tax follows a scale of 0% up to €3,000 a year, 8% from €3,000 to €5,400 and 10% above (Kosovo Tax Administration); the treatment of a foreign pension should be confirmed with the Kosovar administration before settling.

CLEISS indicates that the 1950 agreement, still applied to Kosovo, can give health cover to the holder of a French pension if they have no entitlement under the Kosovar scheme. No certificate is issued before departure. On arrival, the retiree contacts the Kosovar fund of their place of residence, which checks the absence of Kosovar entitlement and sends form SE 21-34 to the French body that pays the basic pension; the latter replies with the SE 21-35 (right recognised) or the SE 21-36 (rejection). If the right is recognised, the Kosovar fund covers the costs, and those of family members living with them.

As Kosovo does not yet have a compulsory health insurance in force, private insurance is necessary; the CPAM does not reimburse care received outside France for a retiree who has not been recognised by the Kosovar fund. During a temporary stay in France, the SE 21-35 opens care for the pensioner and their minor children; an accompanying spouse must arrange insurance, and a hospitalisation of more than one month requires the prior agreement of the CPAM. See the page healthcare reimbursement in Kosovo and the guide health insurance for retirees abroad.

The basic pension scheme is compulsory for employees and the self-employed, with voluntary insurance possible. The pension is open at 60 for men and 55 for women with at least 20 years of contributions, at 65 and 60 with 15 to 20 years of contributions, or with no age condition with 40 years of contributions for men and 35 years for women. The average basic pension is around €100 a month; the KPST supplementary pension is fed by 5% of the employee’s gross salary, matched identically by the employer. A State-financed minimum old-age benefit, equal to 20% of the average monthly wage, exists for permanent residents over 65 with no resources (CLEISS).

The 2013 exchange of letters provides, for old-age and survivors’ insurance, a choice between joint or separate application of the two legislations, with aggregation of periods and pro rata calculation (CLEISS).

The “Economic indicators” block above displays the indicators in real time. The official currency is the euro and the private-sector minimum wage is €350 a month; rents are not reproduced here for lack of an official publication read. Life expectancy at birth exceeds 78 years (World Bank), which does not publish current health spending for Kosovo.

France Diplomatie (the French foreign ministry) describes a generally good security situation, with basic precautions, heightened vigilance in the northern municipalities and air pollution peaks in winter in Pristina. Rural roads may be difficult in winter, and snow tyres are compulsory from 15 November to 21 March. See the page living in Kosovo and the page healthcare system in Kosovo.

The spouse and relatives living with the retiree are covered by the Kosovar fund if the right is recognised for the pensioner; during stays in France, only the pensioner and their minor children are covered on the basis of the pension, the spouse having to arrange insurance. Each person present must hold their own residence document, and the police may ask on entry for proof of accommodation, an invitation or proof of sufficient resources (France Diplomatie).

A personal vehicle requires specific insurance, the Kosovo “green card”, bought at the border post or online; snow tyres are compulsory from 15 November to 21 March. Serbia does not recognise Kosovo: an entry stamp from Kosovo in a passport may hinder entry into Serbia, which leads to travelling with the identity card or transiting through North Macedonia or Montenegro when arriving by air in Pristina with a passport alone. Winter pollution peaks in Pristina particularly affect vulnerable people, which enters into the choice of a retiree’s place of residence.

• Inform your pension fund, the CPAM and the tax administration of the change of residence, and keep your pension certificate.
• Check with the Kosovo embassy in Paris whether a long-stay visa is required and the documents for the residence permit.
• Take out health insurance covering medical costs, hospitalisation and repatriation, valid beyond 90 days.
• Declare your place of residence within three days of arrival, then register on the register of French nationals established outside France.
• Contact the Kosovar fund of your place of residence to launch the SE 21-34 procedure.

See also retiree insurance abroad.