Retiring in Macao: Stay, Taxation of the French Pension and Access to Care

France Diplomatie (the French foreign ministry) states that a French citizen does not need a visa for Macao and may stay 90 days at most, with a passport valid for at least three months after the planned end of stay. This regime is that of the visitor: it allows neither study nor work. The pages of IPIM (the Macao Trade and Investment Promotion Institute), the Government portal and the Public Security Police Force that were consulted describe no category of stay reserved for retirees, nor any pension or capital condition specific to this situation. No retiree resource amount is therefore given here: the only financial settlement threshold read on these pages is that of the residence authorisation for major investment (MOP 15,000,000 among IPIM’s assessment criteria), which is poorly suited to a retirement project.

The residence routes described are family reunification (marrying a Macao resident, for example), major investment and, for children born in Macao, authorisation based on a parent’s status; the category “manager or specially qualified technical staff” no longer accepts new applications (Article 38 of Act No. 7/2023). A non-resident worker stays in Macao without residing there: seven years of work do not lead to the resident card. The holder of a residence authorisation must have their habitual residence there, that is at least 183 days a year, with no single absence of more than six months. For a retirement project, the only reliable step is to contact the immigration department directly (Public Security Police Force, immigration building in Taipa, email address sminfo@fsm.gov.mo) before any commitment. The entry rules are detailed in the page living in Macao.

L’Assurance retraite (the French pension insurance body) explains that a retiree living abroad can receive their pension into their French bank account or request a transfer to an account abroad, after checking the charges with their bank. Each year they receive a certificate of life to be completed by a competent authority and sent back through their personal area or by post. Any change of address or bank details must be reported by post to the regional fund. The Consulate General of France in Hong Kong and Macao recommends registering with the roll of French nationals living abroad for a stay of more than six months, which makes consular procedures easier.

On supplementary pensions and voluntary protection, service-public.fr recalls that the Caisse des Français de l’Étranger (CFE) allows voluntary membership of sickness-maternity-disability insurance, work accident insurance and basic pension insurance, notably in the absence of an agreement, and that a supplementary pension can also be paid into with the CRE or Ircafex.

The “International conventions” page of impots.gouv.fr cites treaties for China (agreement of 26 November 2013, in force on 28 December 2014) and for Hong Kong (agreement of 21 October 2010, in force on 1 December 2011), but none for Macao. IPIM, for its part, does not list France among Macao’s double taxation agreements (Portugal, Belgium, Mozambique, Cape Verde, Vietnam, Cambodia, as well as arrangements with mainland China and Hong Kong). In the absence of a text, domestic law rules apply: this assessment should be confirmed with the non-resident individuals tax office.

According to service-public.fr, it is the tax administration that determines tax domicile according to the taxpayer’s situation. A non-resident of France is taxed in France on French-source income, at the progressive scale with minimum rates of 20% up to a threshold revised each year and 30% above; a pension paid by a French fund is French-source. L’Assurance retraite specifies that when tax residence is no longer in France, CSG, CRDS and Casa are not deducted from the pension paid abroad, but that a health insurance contribution at the rate of 3.20% may be if the retiree falls under a compulsory French scheme, or if they are a foreign national with at least 15 years of old-age insurance in France.

In Macao, salaries tax targets earned income, from employment or self-employment (IPIM), at progressive rates of 7% to 12%; the local treatment of foreign pensions is not detailed on the pages consulted, and the Financial Services Bureau is the body to ask for clarification. A discussion with an international tax professional before departure is recommended.

According to service-public.fr, the S1 form transfers a pensioner’s health rights to the European Economic Area or Switzerland; for other countries, cover depends on a social security agreement with France. Macao has no agreement in the CLEISS list (the French Centre for European and International Social Security Liaison): the retiree falls under the local scheme and can take out insurance. Public care there is billed by status level: a retiree without a resident card falls under the third level, that is MOP 120 for the emergency consultation at the CHCSJ and 200% of the reference rate for tests, medicines, treatments and surgery. The holder of a resident card benefits from free primary care and a 30% reduction on chargeable CHCSJ services.

Macao’s social benefits are not open to everyone: the annual subsidy of MOP 10,000 for seniors aged 65 and over and the annual healthcare voucher of MOP 600 are reserved for permanent residents. Voluntary membership of the Social Security Fund scheme is reserved for residents aged 18 and over present for at least 183 days in the last twelve months (MOP 90 a month); it is therefore not a route for a non-resident retiree. The page Macao’s healthcare system details the facilities and emergency services.

The CFE retiree offer is reserved for people with no professional activity who hold a pension from the French basic scheme (mainland France and overseas departments), a criterion valid for the main member and for their adult dependant. The CFE states that it asks for no health questionnaire, whatever the age. It covers only care received abroad, the retired spouse and minor children also being covered, with reimbursements that depend on the country where care is delivered and the type of procedure. Its contribution depends on age and the plan chosen. Cover is immediate if joining takes place before departure or within three months of settling; otherwise, there is a three-month waiting period for those under 44 and six months for those over 45.

First-euro international health insurance is the other option, with actual costs reimbursed within the contract ceilings, subject to deductible, waiting periods and exclusions, and a medical questionnaire. Medical history and age weigh on acceptance and on the premium: compare contracts before deciding. See the guide health insurance for retirees abroad, the page healthcare reimbursement in Macao and the CFE guide.

The DSEC (Statistics and Census Service) publishes a consumer price index in which the “housing and fuels” component is the heaviest in the composite basket (ahead of food). Inflation and the trend in housing prices are tracked in the “Economic indicators” block of this page. No average rent by district is published on the pages consulted: a retiree compares several listings on site before committing. People aged 65 and over make up more than 15% of Macao’s population (DSEC).

The territory comprises the Macao peninsula and the islands of Taipa and Coloane. The Health Bureau divides nine health centres by residential sector, and holders of the resident card go in principle to the centre in their sector: living near a centre and an emergency service is a practical criterion of choice, above all at an age when the frequency of care increases. Official sources do not rank districts by appeal; no ranking is therefore given.

According to service-public.fr, for retirees returning to France, the rules depend on the social security agreement between France and the country left; in the absence of an agreement, the residence period of three consecutive months must be observed before rights open, proven by any means. The CFE can, under conditions, provide its benefits for the three months following the return. See return to France and the guide reducing the waiting period.

To compare with mainland China, whose entry and health rules differ, see the page health insurance in China. Expavy helps you test these options against your situation.