Retiring in Romania: Residence, Taxation of the Pension, the S1 Form and Cost of Living

Citizens of the European Union stay in Romania for up to three months with an identity document or a valid passport. Beyond that, a retiree registers with the IGI: Your Europe states that they must have comprehensive health insurance in the host country and sufficient income to live without financial assistance, from a pension or another source. The registration certificate is free, issued within one working day and valid for up to five years, but no less than one year; after five years of regular, continuous residence, permanent residence is obtained for 70 lei (IGI, hub.mai.gov.ro).

• Reference amount: the official pages consulted set no amount of resources to show. As a benchmark, the Romanian minimum pension was 1,281 lei a month in 2025 (CLEISS). This figure indicates the level of local pensions and is not a condition of residence; the required threshold should be confirmed with the IGI.
• Health insurance: the S1, which proves a right to care in the country of residence, serves as proof of insurance for the retiree; it is requested from the pension fund before departure.
• Formalities: the page on living in Romania details the appointment at the Foreigners Office, the ANAF tax questionnaire (the ANAF is the Romanian tax administration) and registration on the consular register.

The treaty between France and Romania, signed in Bucharest on 27 September 1974 and in force since 27 September 1975, was amended by the multilateral convention against base erosion and profit shifting (BEPS) signed on 7 June 2017. It allocates the right to tax each income between the two States.

• Private and social security pensions (article 18, paragraph 1): pensions, including social security pensions, and similar remuneration paid to a resident in respect of past employment are taxable only in that State. A general scheme pension or compulsory supplementary pension of a retiree settled in Romania is therefore taxed in Romania.
• Public pensions (article 18, paragraph 2): pensions paid by a State, a local authority or a public-law body in respect of services of a public nature are taxable only in that State. A former French civil servant therefore remains taxed in France on this pension.
• Double taxation (article 24): France exempts income taxable in Romania under the treaty, while taking it into account to set the rate applicable to the rest of the income; Romania deducts French tax from the Romanian tax due, up to the amount of the latter.
• Taxation in Romania: the CLEISS indicates an income tax of 10% for salaries. The regime for the foreign pensions of a resident (thresholds, D212 single return) should be checked on the ANAF website.
• French levies: for a retiree whose tax residence is outside France, a health contribution of 3.2% on the basic pension and 4.2% on the supplementary pension is levied on general scheme pensions, and 7.1% on those of the self-employed; with tax residence in France, the CSG, CRDS and CASA (French social levies) apply (CLEISS).

The guide to receiving your pension abroad details payment of pensions outside France. Individual advice makes it possible to check the returns to be filed in each country.

A retiree who receives only a French pension, settles permanently or for more than six months a year in Romania and carries out no activity there asks their pension fund for the S1; no local scheme contribution is withheld. The CNAS (National Health Insurance House) specifies that the portable S1 document replaces the former E106, E109, E120 and E121 forms and that it opens the right to care in the country of residence, as if the person were insured in that system. Registration takes place with the health insurance fund of the place of residence; each dependant has their own S1.

• Care pathway: the patient registers on the list of a family doctor, who refers them to a specialist with a bilet de trimitere (referral slip); see the guide to the Romanian healthcare system.
• Co-payment: the public hospital under contract is free for the insured person, medicines follow compensation rates of 20% to 100%, and dental care is reimbursed at 60% or 100% for an adult (CNAS). The breakdown by item is in the page on healthcare reimbursement in Romania.
• Planned care in another country: it requires prior authorisation from the fund of the country of residence, in the form of the S2 document (CNAS).
• Return to France: with an S1, the retiree can be treated in France whatever the reason (CLEISS).

To complement this arrangement with first-euro cover or access to private providers, Expavy helps you compare the options; see also the guide to retirees’ health insurance abroad and the page on retirement insurance abroad.

The official benchmarks set the context: the gross minimum wage is 4,325 lei a month from 1 July 2026 (Hotărârea 146/2026), or about 825 euros in the second half of 2026 according to Eurostat, against 1,867 euros in France. The Romanian minimum pension was 1,281 lei in 2025 and the value of the pension point 81 lei (CLEISS). A retiree who rents adds utilities, energy and health costs not covered: the guide to budgeting for health abroad helps you put a figure on this item.

• Housing: rents and prices vary strongly from one city to another; they can be found in the publications of the National Institute of Statistics and the National Bank of Romania.
• Currency: Romania uses the leu (RON), and the evolution of the exchange rate is tracked in the “Economic benchmarks” block on this page; the French pension, paid in euros, is exposed to this exchange-rate risk.

The choice of place depends on the climate, the proximity of hospitals and the housing budget. Bucharest is home to the French embassy and the widest range of services; Cluj-Napoca, Brașov, Timișoara, Iași and Constanța are other large cities of the country. The National Meteorological Administration described 2025 as the fourth warmest year since 1901, at +1.2 °C against the 1991-2020 reference and with a maximum of 43.4 °C; winters are cold at altitude, with -22.5 °C recorded at the summit of Vârful Omu and at Întorsura Buzăului.

A retiree considering the mountains or an isolated village finds out about the distance to hospitals contracted with the CNAS. France Diplomatie (the French foreign ministry) points to the steep terrain of the Carpathians, rapid changes in the weather and the presence of bears; in urban areas, it recalls the earthquake risk and the buildings marked with a red dot in Bucharest. It is useful to spend at least one winter season on site before committing to a long lease, and to plan on learning Romanian for everyday procedures.

For periods worked in Romania, the pension is requested from the National House of Public Pensions. According to the CLEISS, the legal age in 2025 is 65 for men and 62 years and 5 months for women, rising gradually; the minimum insurance period is 15 years, and a full pension requires 35 years for men and 33 years and 2 months for women. Affiliation to the second pillar is compulsory, at 4.75% of gross salary, for people born after July 1971.

Periods completed in France and Romania add up to open rights: the guide to quarters worked abroad explains the principle of totalisation.

• Ask your pension fund for the S1, for yourself and for each dependant, before departure.
• Inform your pension funds of the change of address and of the bank account for payment of the pension.
• Book an appointment at the Foreigners Office for the registration certificate before the end of the third month.
• Register the S1 with the health insurance fund of the place of residence.
• Fill in the ANAF tax situation questionnaire beyond 183 days of stay over 12 months, within 30 days.
• Register on the consular register of the French embassy in Bucharest for a stay of more than six months.
• Plan for an income tax return in Romania, where the French pension is taxable.

In the event of a return to France, the insured person contacts the last health insurance fund they belonged to: the page on returning to France details the procedures.