Retiring in Rwanda: K Permit, Taxation of the Pension, Health

The Directorate General of Immigration and Emigration describes a category K permit for foreigners with assured income, including retirees who do not intend to work in Rwanda. The fees are RWF 150,000 and the validity is up to two years. Permits are applied for online on the Irembo portal; nationals of the East African Community do not pay for residence permits.

Beyond this permit, Rwandan immigration distinguishes temporary and permanent residence permits; France Diplomatie counts 19 temporary classes and 6 permanent classes. A trial stay is done with the free 30-day tourist visa, extendable in 30-day increments at USD 50 up to 90 days in total.

• First application: curriculum vitae, original police certificate issued by the country of residence within the last six months, retirement certificate, account statement from a Rwandan bank, application letter and local Rwandan health insurance.
• Renewal: retirement certificate, application letter, Rwandan bank statement covering the previous six months and local health insurance.
• Income amount: the pages consulted give no numerical income threshold; it is requested from immigration before filing.
• Translations: diplomas and civil-status records are officially translated into English or French; the police certificate is an original.
• Grace period: 15 days after arrival for a first application, and 5 days after a permit expires to leave or renew without penalty.

See also the page on living in Rwanda for the usual settling-in procedures.

impots.gouv.fr indicates the status of the tax treaty between France and Rwanda, signed on 22 June 2023, whose entry into force can be checked on that site. As long as it is not in force, French domestic law 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% (bands revised each year), the 0% and 12% bands being final.

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 Rwandan side, a resident’s taxation and the residence rule are confirmed with the Rwanda Revenue Authority; the entry into force of the treaty should be followed on impots.gouv.fr, as it would change the allocation of the right to tax pensions.

Form S1, which allows a retiree to receive care at France’s expense in the European Union, does not apply in Rwanda: 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. The K permit requires local Rwandan health insurance, to be taken out before filing the application.

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 Rwanda.

Retirees settle mainly in Kigali, where the embassy, the École francophone, the SAMU and the most extensive provision of care are found. France Diplomatie describes a country with low crime, with burglaries in Kigali and bag snatching in shopping areas; it recommends avoiding driving at night outside Kigali and preferring taxis to motorbike taxis.

The “Economic reference points” block above presents inflation and the Rwandan franc 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 repatriation, the K permit fees and the Rwandan bank statement required.

France Diplomatie places the whole country under heightened vigilance and asks for particular attention at the borders with the DRC and Burundi. The advice: keep documents in a safe and carry a photocopy of the passport, limit cash, avoid walking alone at night in deserted streets. The emergency numbers are 112 (police), 111 (fire brigade), 113 (road accidents) and 912 (SAMU).

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