Retiring in Nigeria: Retiree Visa, Taxation of the Pension, Health

The Nigeria Immigration Service describes two residence visas for retired people. Category N5B concerns foreigners aged 65 and over who retired abroad and wish to settle in Nigeria; category N5A concerns retirees already living in the country, with indefinite residence without renewal as long as the passport is valid. No employment is permitted with these permits.

For the N5B, the application is made online through the embassy: the file includes the letter confirming retirement, a bank statement showing the import of funds, proof of a verifiable address in Nigeria, a passport valid for at least six months, a photograph, proof of retirement income (pension statements), a medical insurance certificate and a security clearance certificate from the country of residence. The administration’s page indicates a visa validity of 90 days from issue and an authorised stay of two years with multiple entries; how these two durations fit together is confirmed with the Nigerian embassy in Paris. The fees do not appear on the page.

• Financial conditions: the administration asks for proof of the import of funds and of retirement income, without displaying a numerical threshold on the pages consulted. The expected amount should be requested from the embassy before filing.
• CERPAC: the residence and alien’s card notably covers retirees aged 65 and over who reside in Nigeria for at least one year; the announced fees are USD 2,000 for an employee and USD 600 for a student, those for retirees not being specified.
• Family: the spouse (N6A), minor children (N6B), adult children (N6C) and parents aged 65 and over (N6D) file separate applications; dependants do not work, unless under a different category.
• On arrival: electronic arrival and departure card, registration on the France Diplomatie Ariane portal and report to the embassy or consulate general.

Conditions change: they should be checked on the Nigeria Immigration Service website and with the embassy before departure. The usual settling-in formalities are detailed in the page on living in Nigeria.

The tax treaty between France and Nigeria, signed in Paris on 27 February 1990 and in force since 2 May 1991, deals with pensions in Article 19: pensions and other similar remuneration paid to a resident of one State in respect of past employment, as well as annuities, are taxable in the State from which they come. A pension of French source paid to a retiree living in Nigeria therefore remains taxable in France, whether it comes from a private or a public scheme, according to the text read on impots.gouv.fr. Article 23 provides for the elimination of double taxation: the State of residence grants a tax credit, under the conditions laid down by each State.

Tax residence is determined under Article 4 (permanent home, centre of vital interests). The tax regime for non-residents in France, withholdings and returns depend on the individual situation: the non-resident tax office and specialist advice make it possible to clarify them. On the Nigerian side, income tax falls under the 2025 tax reform, with NGN 800,000 a year exempt according to the National Assembly Library Trust Fund; the competent tax authority confirms its application to a foreign retiree.

Form S1, which allows a retiree to receive care at France’s expense in the European Union, does not apply in Nigeria: 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.

Nigerian health insurance (NHIA) is aimed at Nigerians and legal residents; its conditions for a foreign retiree are checked with it. During a temporary stay in France, cover requires a pension from a French basic scheme corresponding to at least fifteen years of insurance, and the CNAREFE handles the files of retirees of the general scheme living outside the European Union. Deductions from the pension follow tax residence: no more CSG, CRDS or Casa outside France, but a health insurance contribution of 3.2% (basic) and 4.2% (complementary) in case of affiliation to a French scheme. See the guide to retirees’ health insurance abroad and the page on healthcare reimbursement in Nigeria.

Retirees who choose Nigeria most often settle in Abuja or in the residential neighbourhoods of Lagos, where the consular services, the private hospitals and an international community are found. France Diplomatie classes Abuja (city) and Lagos State under heightened vigilance; Victoria Island, Ikoyi and Banana Island are described there as more secure, whereas the Lagos airport road presents a high risk of assault. A large part of the rest of the country is advised against or formally advised against: the choice of place of residence is made map in hand, on the “Safety” page.

The cost of living depends on the city, the housing and the level of security desired; the “Economic reference points” block above presents inflation and the naira exchange rate. No public rent scale was consulted: amounts are requested from local agents and checked in writing. Spending on security, transport with a driver and international health insurance generally weighs more than in a European country.

France Diplomatie advice applies to all residents: be met on arrival by an identified person, avoid travelling on foot and using public transport, do not travel at night, keep copies of your documents rather than the originals, limit cash. Road accidents are numerous, and driving yourself is advised against for intercity journeys. A retiree who wishes to be closer to their family or to receive visitors informs the embassy, registers on the Ariane portal and checks the alerts before every trip.

On the health side, malaria is present across the whole territory; vaccination against yellow fever is strongly recommended; access to emergency care is uncertain outside Abuja and Lagos. For a retiree with a chronic condition, the choice of insurance that includes medical history, medical evacuation and the return to France determines the peace of mind of the stay: see Nigeria’s healthcare system and expat health insurance.