Retiring in Oman: Right of Residence, Tax on the French Pension and Access to Care

A French national obtains a free visa on arrival for up to 14 days, or an eVisa of 30 days at 20 OMR and of one year with multiple entries at 50 OMR (France Diplomatie, the French foreign ministry): these permits suit a scouting trip, not a move. The work visa and the family joining visa require an employer or a sponsoring employee. For a retiree, the documented route is the investor residence programme, launched in October 2021 by the Ministry of Commerce, Industry and Investment Promotion: it grants foreign investors and retirees a long-term residence of 5 or 10 years, renewable, and includes a “retirees” category. The application is filed through the investment services centre on the Ministry’s website, which links the administrations concerned.

A second scheme, the Golden Residency programme, was launched on 31 August 2025 in Salalah: it offers a renewable ten-year residence to investors and their family, through property in an integrated tourism complex, the creation of a business, the purchase of public bonds or shares, a bank deposit or the creation of a company employing more than 50 Omanis. The sources consulted do not publish an amount for the retirees category: the Ministry remains the point of contact for income conditions, supporting documents and the validity of the cards. Royal Decree No. 12/2006 also governs property ownership by non-Omanis in integrated tourism complexes.

The page on living in Oman describes the settling-in formalities (residence medical examination at 30 OMR, registration on the register of French nationals living abroad), and the guide to retiring abroad brings together the steps on the French side.

The France-Oman treaty of 1 June 1989 (in force since 1 August 1990, amended by protocols in 1996 and 2012) distinguishes several pensions. Under its Article 14, pensions and similar remuneration paid to a resident in respect of a previous job are taxable only in the State of residence; pensions and other sums paid under the social security legislation of a State are taxable in that State, that is in France for a general-scheme pension. Its Article 15 reserves to the paying State the pensions of public service, except in particular cases of nationality or prior residence. The classification of a supplementary scheme is checked against the text and the administrative guidance (BOFiP, the official French tax guidance); income tax and tax residence are checked on impots.gouv.fr.

On the Omani side, the personal income tax law (Royal Decree No. 56/2025) comes into force at the start of 2028: the rate is 5% above 42,000 OMR of total income a year, retirement pensions are among the incomes covered, and people who stay 183 days or more in the year are resident; about 99% of the population is not concerned (Oman Tax Authority). Article 2 of the France-Oman treaty applies it to any tax levied by Oman on total income or on elements of income, and its Article 4 settles conflicts of residence: permanent home, centre of vital interests, habitual abode, then nationality.

• Social levies: without tax residence in France, the pensioner pays neither the CSG nor the CRDS (French social levies); CLEISS, the French liaison centre for international social security, mentions a health contribution of 3.2% on basic pensions and 4.2% on supplementary pensions (7.1% for former self-employed workers).
• French-source income: rents from a property kept in France follow the rules applicable to non-residents, to be read on impots.gouv.fr.

The S1 form applies in the European Union; France has no social security agreement with Oman (the country does not appear in the CLEISS list). For a country without an agreement, CLEISS indicates three routes: the local scheme, voluntary membership of the CFE or private insurance. The local health insurance scheme, the Dhamani policy, is organised around the employer (International Labour Organization): a retiree without an employer therefore relies on the CFE or on international insurance.

The CFE retirees’ plan is aimed at retirees of a French social security scheme with no professional activity, from €147 a month depending on the country, age and household composition. It requires no health questionnaire, applies a waiting period of 3 months before age 45 and 6 months from age 45 in case of late enrolment (after the first three months abroad), and reimburses on scales specific to the country of care. A retiree who has contributed for at least 15 years in France is covered during temporary stays in France; their spouse takes out insurance before travelling. See the guide to the retiree’s health insurance abroad, the page on retirement insurance abroad and the page on healthcare reimbursement in Oman.

The Omani rial is pegged to the US dollar at 2.6008 dollars per 1 OMR since 1986 (Central Bank of Oman): a French pension, paid in euros, sees its purchasing power move with the euro-dollar rate. Current inflation appears in the “Economic benchmarks” block of this page. The official sources consulted do not publish a rent grid: the housing budget is built from local listings, the chosen city and the length of the lease.

For a retiree, health weighs more heavily than in France since French social security does not cover care on the spot: the CFE or international insurance premium must be included in the annual budget. The guide to budgeting for health abroad helps you estimate it. Rents from residential buildings are also among the incomes covered by Omani personal income tax from 2028: a retiree who owns a rented property should ask the Tax Authority.

Muscat concentrates the most developed hospital offering (France Diplomatie) and the international community: at the end of June 2026, the National Centre for Statistics and Information counted 940,881 foreigners there out of 1,542,619 registered inhabitants, or 61%. Proximity to hospitals is a major criterion of choice for a pensioner.

Salalah, in Dhofar, is among the areas for which France Diplomatie advises against travel, along with Duqm, Musandam and the border with Yemen, except for compelling reasons (update of 15/09/2026): this sheet should be read before choosing a city. Sohar and the Al Batinah coast as well as Nizwa and the interior are other options, with one public hospital per wilaya according to France Diplomatie. A sufficient length of presence each year to keep the benefit of the residence programmes should be checked with the Ministry.

• Before departure: inform your pension funds of your new address, join the CFE within three months of moving abroad to avoid the waiting period, check the validity of your passport (more than six months after the date of departure), and find out which medicines are authorised (France Diplomatie).
• On arrival: residence medical examination (30 OMR), filing of the residence application with the Ministry of Commerce and the Royal Oman Police, registration on the register of French nationals living abroad with the embassy.
• Every year: declare your income according to your tax residence, check the validity of your residence card and your health cover; the guide to receiving your pension abroad details these points.

Expavy compares the retiree’s health cover options based on your age, your family situation and your planned length of presence, via the Oman country sheet.