Retiring in Lesotho: Stay, Taxation and Healthcare

Holders of a French passport are exempt from a visa for fewer than 14 days and receive a visitor visa on arrival; the passport must be valid for at least three months after exit and have two blank pages. A 30-day extension can be requested, under conditions, from Home Affairs before the visa expires (P.O. Box 363, Maseru, +266 2232218).

Beyond 14 days, the visa is requested by email at visa-applications.immigrations@gov.ls: a three-month single-entry visa is issued first, then a long-stay visa of more than three months with multiple entries can be requested from Home Affairs. Exceeding the authorised length exposes you to a fine.

France Diplomatie (the French foreign ministry’s travel advice service) describes no visa or permit intended for retirees. A lasting settlement requires asking Home Affairs in writing which residence document is open to a retired person, what resources are required and for how long. Repeated visitor stays do not constitute a right of residence.

The list of tax treaties concluded by France, published by the BOFiP, has no entry for Lesotho. In the absence of a treaty, each country’s domestic law applies. In France, the withholding tax of Article 182 A of the French General Tax Code applies to pensions paid by a payer established in France to a person who is not tax-resident in France, unless a treaty deprives France of the right to tax; the BOFiP refers to appendix 1 of notice 2041 E and to Article 182 A for the rates.

On the Lesotho side, the tax authority sets the rules applicable to residents; the scales and the treatment of foreign-source income should be checked on its website. Without a treaty, a risk of double taxation exists: a written simulation from the tax office for non-resident individuals, then comparison with local rules, is a step not to be omitted before any transfer of residence.

The guide receiving your pension abroad details the steps for changing address, bank details and tax residence.

The pension can be paid into an account in France or, on request, abroad. Each year, Assurance retraite (the French pension fund) sends a proof-of-life certificate to be completed by a competent authority in the country of residence; without proof, payment may be suspended. It is sent online or by post to the overseas pension processing centre in Tours.

For a tax domicile outside France, the CSG, CRDS and CASA are not deducted. A health insurance contribution of 3.20% may be, if the retiree falls under a French compulsory health insurance scheme, or if they are a foreign national with at least 15 years of old-age insurance in France.

See also quarters worked abroad and retirement insurance abroad.

Assurance Maladie (the French national health insurance) reserves form S1 for moves to the European Union, the European Economic Area, Switzerland and the United Kingdom, or to a country bound to France by an agreement including healthcare. Lesotho is bound to France by no social security agreement: cover is built with the CFE or private insurance. See a retiree’s health insurance abroad.

The CFE offer for retirees concerns holders of a pension from a French basic scheme with no professional activity, with no health questionnaire or exclusion possible; it has a contribution that depends on age and the plan chosen according to the home page, varying by country and age. Membership before departure or within three months of settling in opens immediate rights; beyond that, waiting periods of three months (under 44) or six months (45 and over) apply.

France Diplomatie judges health infrastructure to be weak and advises, in a serious emergency, going directly to South Africa: insurance covering transport to South Africa and the care received in that country is therefore a valuable complement to the CFE. The Cnarefe (the national centre for French retirees abroad) covers temporary stays in France on condition of 15 years of contributions (10 years for those affiliated before 1 July 2019).

No average budget is put forward: prices are compared on the spot and current inflation appears in the “Economic indicators” block. The currency is the loti, at parity with the South African rand, and South Africa supplies 79% of Lesotho’s imports: the prices of many products therefore follow those of its neighbour. Among the major items for a retiree: secure and heated housing, health insurance, travel and trips to France.

Maseru, the capital, brings together the most complete services; Teyateyaneng and Mafeteng are the other main towns. The mountain climate brings snow from June to October, which frequently blocks traffic, and violent thunderstorms from November to February. Drought durably affects access to water and food in rural areas.

The country has no French representation: the Consulate General in Johannesburg is competent. See living in Lesotho.

The country is under heightened vigilance. France Diplomatie reports common bag snatching and vehicle thefts, sometimes with violence and sometimes targeting foreigners, significant road risks and an uncertain political situation; you must remain very vigilant and stay away from any gathering on the public highway. Travelling at nightfall is discouraged, as are local buses and taxis.

In daily life, traffic drives on the left, the international permit is needed and bad weather can make roads and tracks impassable, even for 4x4s. Bank cards are accepted only in tourist establishments and large banks. Older hikers will take mountain conditions into account: report to village chiefs before spending the night, report to the honorary consul before a long excursion, avoid setting out without accessible shelter during thunderstorm periods.

• Ask Home Affairs in writing for the residence document open to retirees and its conditions.
• Have tax simulated in the absence of a treaty: Article 182 A withholding and Lesotho rules.
• Notify your pension fund, prepare the proof-of-life certificate and the bank account for payment.
• Compare the CFE and international insurance including evacuation and care in South Africa.
• Get vaccinated according to medical advice: hepatitis, typhoid, rabies, tuberculosis.
• Register with Fil d’Ariane and on the register of French nationals living abroad.