Retiring in Mozambique: Right of Residence, Taxation of the Pension, Health

France Diplomatie describes the e-visa for less than 30 days, at about €40 (MZN 650 visa fee and MZN 2,400 service fee), to be requested 5 to 7 days before departure, and specifies that other purposes of stay are requested from the Mozambican embassy in Paris (82 rue Laugier, 75017) or from the embassy in the country of residence. The page also mentions extension online or at the regional migration office, with a fine of USD 50 a day in case of overstay.

Neither France Diplomatie nor the SENAMI pages consulted describe a residence permit reserved for retirees or for pension income. A plan to settle is therefore prepared with the Mozambican embassy in Paris and the national migration service, which specify the applicable category, the documents, the proof of resources and the timelines. For a trial stay of a few weeks, the e-visa is enough, with no paid activity.

• Passport: valid for six months beyond the end of the stay, with at least two blank pages.
• E-visa: photo, copy of the passport, return ticket, proof of means of subsistence and booked and paid accommodation; keep the acknowledgement of receipt, as airlines may ask for it at boarding.
• Identity document: carry a certified copy of the passport or of the DIRE; fines penalise the absence of an identity document.
• Customs: allowances of 400 cigarettes or 250 g of tobacco, 2.25 litres of wine and 1 litre of spirits, 50 ml of perfume, items up to USD 50; an imported vehicle requires a temporary import authorisation.
• Consular registration: France Diplomatie recommends registering with the Ariane system.

See also the page on living in Mozambique.

The international treaties page of impots.gouv.fr mentions no tax treaty between France and Mozambique. French domestic law therefore applies to the French-source pensions of a non-resident. For salaries and pensions paid to a non-resident, impots.gouv.fr describes a withholding calculated after a 10% allowance, under a scale of 0%, 12% and 20% revised each year. The 0% and 12% bands are final, the 20% withholding is credited against the tax, and the withholding applies only to French-source income taxable in France.

Several payers may lead to insufficient withholding, with a regularisation provided for by Article 197 B of the CGI (the French General Tax Code). On the Mozambican side, a resident’s taxation and the residence rule are confirmed with the tax authority, whose pages could not be consulted. Individual advice makes it possible to check that there is no double taxation before departure.

Form S1, which allows a retiree to receive care at France’s expense in the European Union, does not apply in Mozambique: no social security agreement links the two countries (CLEISS list; the CLEISS is the French liaison centre for international social security). The CLEISS indicates that the retiree finds out what the local scheme covers, joins the CFE or takes out private insurance. The CFE offers its retirees’ plan (with a contribution that depends on age and the plan chosen), with no health questionnaire, with a three- or six-month waiting period in case of late enrolment. France Diplomatie recommends having serious procedures carried out abroad if possible, South Africa being the nearest.

During a temporary stay in France, cover requires a pension from a French basic scheme corresponding to at least fifteen years of insurance; the CNAREFE handles the files of retirees of the general scheme outside the European Union. Outside France, the CSG, the CRDS and the Casa are no longer withheld; a health insurance contribution of 3.2% (basic) and 4.2% (complementary) applies in case of affiliation to a French scheme. See the guide to retirees’ health insurance abroad and the page on healthcare reimbursement in Mozambique.

French residents live mainly in Maputo, where the embassy, the French lycée and the most extensive provision of care in the country are found. France Diplomatie reports armed robberies, assaults and burglaries, above all in the city centre and the areas frequented by the international community, as well as a risk of kidnapping for ransom in Maputo and Beira, with no current targeting of foreigners.

The “Economic reference points” block above presents inflation and the metical exchange rate. The official pages consulted publish no rent scale: amounts are requested from local agents and checked in writing. The budget includes health insurance with evacuation, secure housing and travel suited to the road conditions.

France Diplomatie classes the whole province of Cabo Delgado, the islands of Ibo and the Quirimbas, the eastern third of Niassa and several districts of Nampula as formally advised against, and the west of Niassa and the towns of Nampula and Nacala as advised against except for compelling reasons. Driving is on the left; night driving outside towns is to be absolutely avoided, as are “chapa” minibuses and cycling outside towns.

On the health side, the French vaccination schedule must be up to date; cholera sees cyclical outbreaks in Beira, Maputo and Nampula; malaria is prevented by protection against mosquitoes and preventive treatment. For a retiree with a chronic condition, the handling of medical history, medical evacuation and the return to France determine the choice of contract: see Mozambique’s healthcare system and expat health insurance.