Retiring in Uganda: Resident Permit, Taxation of the Pension, Health

Ugandan immigration classes entry permits from A to H. No class is explicitly reserved for retirees; class H, described as that of “ordinary residents” with assured income from sources located outside Uganda, is the closest to a retiree status. The holder undertakes, by a signed letter, not to accept any employment or income-generating activity.

The proof of income must show at least USD 36,000 a year. A pension, an annuity or other income transferred from abroad may form part of this proof; the page does not detail the types of income accepted, which is confirmed with immigration. Spouses and children come under separate services (“Dependant Pass”), whose page consulted gives no detail.

• Documents: passport with a valid identity page, recent photograph, application letter, police certificate (Interpol or from the country of origin) issued within the last six months, proof of current immigration status, documentary proof of income and a letter of undertaking not to work.
• Fees: USD 750 for 6 months, USD 1,500 for 12 months, USD 3,000 for 24 months and USD 4,500 for 36 months, the 24- and 36-month durations including USD 1,500 non-refundable.
• Procedure: online application on the immigration portal, then a biometric visit to an immigration office or a border post with the supporting documents, receipts and approval (procedure described for the G2 permit, which follows the same online route).
• Entry: USD 50 e-visa for entry into the territory, yellow fever compulsory (France Diplomatie).

Scales change: immigration confirms the amounts in force at the time of filing. See also the page on living in Uganda.

The international treaties page of impots.gouv.fr mentions no tax treaty between France and Uganda. French domestic law therefore applies to the French-source pensions of a non-resident, subject to the definition of tax residence. For salaries and pensions paid to a non-resident, impots.gouv.fr describes a withholding calculated after a 10% allowance, with a scale of 0%, 12% and 20% (indicative thresholds revised each year: 0% up to €17,122, 12% up to €49,667, 20% beyond); the 0% and 12% bands are final, whereas the 20% withholding is credited against the tax. The site specifies that the withholding applies only to French-source income taxable in France.

Several payers may lead to insufficient withholding: a regularisation is then to be expected (Article 197 B of the CGI, the French General Tax Code). On the Ugandan side, the tax depends on local tax residence, which the Uganda Revenue Authority determines; the pages consulted do not define the residence rule. Individual advice, from the French non-resident tax office and the URA, makes it possible to check that there is no double taxation.

Form S1, which allows a retiree to receive care at France’s expense in the European Union, does not apply in Uganda: 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. According to the official sources consulted (Ministry of Health, WHO), a national health insurance scheme remains planned and insurance coverage is below 5%. 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.

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. 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 Uganda.

Kampala concentrates the French embassy, the École française internationale and the most extensive provision of care in the country; Entebbe and Jinja are cited by France Diplomatie as cities where heightened vigilance is called for. For a retiree, the deciding criterion is proximity to a reliable care facility: malaria is present as soon as you leave Kampala and road accidents, above all at night, are numerous.

The cost of living depends on the neighbourhood and the level of security of the housing; the “Economic reference points” block above presents inflation and the exchange rate. The official pages consulted publish no rent scale: amounts are requested from local agents and checked in writing. The budget for health insurance and repatriation, secure travel and the class H permit enters into the overall calculation.

France Diplomatie recommends returning to your accommodation before nightfall, keeping phones out of sight, not carrying large sums of money, not resisting in case of assault and keeping original papers in a safe place. The borders with the DRC and South Sudan are formally advised against, Semuliki park and the north-east of Karamoja are advised against except for compelling reasons. The police emergency numbers are 999 or 112.

On the health side, yellow fever vaccination is compulsory and the French vaccination schedule must be up to date; hepatitis, typhoid, meningitis and rabies are discussed with a doctor. 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 Uganda’s healthcare system and expat health insurance.