Retiring in Kuwait: Right of Residence, Tax on a French Pension and Access to Care

A French national enters Kuwait with a 30-, 60- or 90-day visa at 3 Kuwaiti dinars (about €9), which suits a reconnaissance stay. For a stay of more than three months, a residence permit is requested through a local sponsor (France Diplomatie, the French foreign ministry). The official sources consulted do not describe a visa specific to retirees.

The implementing regulation of the residence law, published by the Ministry of the Interior on 21 October 2019, lists the categories of ordinary residence: public employment, private employment, investor or partner, domestic staff, family reunification, studies and residence without employment for those who can show their resources. A retiree who settles therefore looks at residence without employment (article 24), or a family permit if joining a resident relative (article 22), and prepares a file of resources, a criminal record, a medical certificate and proof of health insurance. The guide to living in Kuwait describes the settling-in formalities.

Article 24 of the regulation provides that ordinary residence without employment may be granted to anyone who proves the sources of their expenses throughout their stay. The text entrusts the director general of residence with setting the conditions and arrangements for granting and renewal; the quantified financial conditions are therefore not in the regulation and are requested from the Ministry of the Interior.

• Duration: five years at most, renewable on an application filed at least one month before expiry, without exceeding the validity of the passport.
• Documents: two criminal record certificates (country of origin and Kuwaiti services), issued less than three months ago, and a health certificate from the Ministry of Public Health attesting the absence of communicable disease. France Diplomatie specifies that the residence permit is not granted to people who are HIV-positive.
• Health insurance: proof of enrolment in the local health insurance system is required to obtain or renew the permit.
• Absence from the country: the regulation governs absences of more than six months, with exceptions for studies, treatment, missions and families of citizens.
• Couples: only heterosexual marriage is recognised, which conditions the residence of a spouse (France Diplomatie).

Useful contacts are the consular section of the Kuwaiti embassy in Paris, for guidance, and the residence department of the Ministry of the Interior for up-to-date conditions.

The treaty, signed in Kuwait on 7 February 1982, in force since 1 September 1983 and amended by two protocols, allocates the right to tax. Article 13 A sets two rules: pensions and similar remuneration paid in respect of past employment are taxable only in the state of residence, but pensions and sums paid under the social security legislation of a state are taxable in that state. Article 14 reserves public remuneration and pensions to the paying state, unless the recipient has the nationality of the other state or was a resident of it before rendering the services.

Notice 2041-E of the French tax administration translates these rules for a resident of Kuwait: public pensions are taxable in France (except for Kuwaiti nationality or prior residence in Kuwait), private pensions outside social security are not, and social security pensions are. In practice, the basic scheme pension and compulsory supplementary pensions are therefore taxed in France, with withholding at source by the fund, while optional private pensions follow the state of residence. The starting point remains tax residence: article 4 first looks at the permanent home, then at the centre of vital interests, so that a retiree who keeps their home in France can remain a French tax resident.

On the Kuwaiti side, article 2 of the treaty lists corporate income tax, the levy for the benefit of the foundation for scientific development and zakat, with no personal income tax. Rent or a private pension should be checked with the Kuwaiti authorities. Article 19 provides for a tax credit in France to avoid double taxation.

A non-resident declares French-source income every year, even when withholding at source has already been deducted. The minimum tax rates are 20% up to €29,579 of net taxable income and 30% above (2025 income return, notice 2041-E), with an option for the average rate when it is more favourable.

Without tax residence in France, no CSG, CRDS or Casa (French social levies) is deducted from the pension. CLEISS indicates that a health insurance contribution is withheld instead if the pensioner is covered by a French scheme, for example because they have rights during temporary stays in France: as a general rule 3.2% on the basic pension and 4.2% on the supplementary pension, 7.1% for a self-employed scheme. The exact deduction is confirmed with the pension fund.

The S1 form, which organises cover for retirees in the European Union, does not apply in Kuwait. CLEISS recommends three options for a retiree leaving for a country without an agreement: the local scheme, the CFE or private insurance. The CFE retirees’ plan starts at €147 a month depending on the country, age and household composition; the CFE asks for no health questionnaire, whatever the age, and the waiting period is nil if enrolment takes place before departure or within three months of settling in. See health insurance for retirees abroad and the S1 form.

The residence permit requires enrolment in local health insurance, whose scope is that of a basic scheme. During temporary stays in France, a retiree who has contributed for at least 15 years is covered, except for a hospital stay of more than one month, which requires prior recognition; their spouse takes out insurance before travelling. The detail is in the guides to the Kuwait healthcare system and to healthcare reimbursement in Kuwait; Expavy helps you weigh these options against your situation.

Prices are expressed in Kuwaiti dinars: at the Central Bank of Kuwait rate of 05/10/2026 (344.263 fils per €1), KWD 1 is worth about €2.90. The official sources consulted give no average rent by district; the budget is built from local offers. The investment authority (KDIPA, the Kuwait Direct Investment Promotion Authority) states in its frequently asked questions that the legislation in force does not allow a foreigner to own land or real estate; it lists a 2025 amendment to the decree-law concerned, whose content should be checked before any plan to buy. A resident retiree therefore rents their home, and the landlord declares the tenant to the residence department.

The country has six governorates, and the French institutions are located in Kuwait City (the Sharq and Dasman districts) and in the Hawalli governorate (Jabriyah). The guide to budgeting for health abroad completes these benchmarks, and retirement insurance abroad brings the solutions together. France Diplomatie recalls the local rules of daily life, which the guide to living in Kuwait details.

The France-Kuwait treaty also allocates inheritance taxes (article 17): real estate is subject to duties only in the state where it is located, and movable property, including securities and deposits, in the deceased’s state of residence at the time of death. A French national resident in Kuwait who keeps a home and accounts in France therefore seeks advice on these two axes before drafting a will.

A notary and a lawyer who know both legal systems secure the transfer. Article 16 B of the treaty also governs the taxation of real estate wealth; its application to current French tax is confirmed with the tax office.

The pensioner notifies their pension fund in writing of their address abroad. The pension is paid into a French account or, on request, a foreign account, with bank charges to check. Every year, the fund sends a life certificate, whatever the nationality, to be returned through the online personal account or by post, failing which payment may be suspended (Assurance retraite, the French pension insurance fund).

The Aspa (the French solidarity allowance for older people) and the supplementary disability allowance require residence in France: they are no longer paid abroad and are applied for again on return. The guide to receiving your pension abroad and the guide to retirement detail the steps, and insurance for returning to France prepares a possible return.