Where can a French citizen retire abroad?

What changes everything is the type of boarding house. According to the tax authorities' table, a private French pension (excluding social security contributions) is not taxable in France for a resident of Portugal, Spain, Morocco, Switzerland, or the United Arab Emirates. It is taxable for a resident of Thailand, Canada, or the United States. Public pensions generally remain taxable in France.

What this shifts. When France does not levy taxes, the country of residence does, according to its own tax rates. Therefore, a proper comparison should be made based on the total tax liability, not just the French tax.

That's not what we're comparing here. Climate, cost of living and health: this page discusses taxation, with a link to each country's page.

The official table: Is the pension taxable in France?

Reading: YES = France retains the right to tax the pension of a resident of that country. Notes (1) to (8) in the official table create exceptions, most often related to the pensioner's nationality; these are listed below the table. The complete table covers many other countries: it can be found in the appendix to the government page cited as the source.

Notes from the official table. (1) Unless the pensioner is a national of the country of residence but not a French national. (2) Unless the pensioner is a national of the country of residence, even if they also hold French nationality. (4) Pensions paid for services rendered to a public institution fall under the "private pensions" of the convention; they may be subject to withholding tax in France if the convention so provides. (8) Not taxable in France, unless the pensions are not subject to tax in the country of residence under its tax laws. For Russia, Mali, Burkina Faso, and Niger, the conventions are suspended or have ceased to have effect: see the official table.

When France retains the right to tax: withholding tax

The BOFiP (BOI-BAREME-000043, version of 02/04/2026) sets the scale for pensions paid to non-residents: 0 % up to €17,275 per year, 12 % from €17,275 to €50,112, 20 % above that, after a deduction of 10 % (see the administration's page). understanding withholding taxThe 0 % and 12 % brackets are final. Several pension funds, each applying the same scale, may deduct too little: an adjustment is still possible (Article 197 B of the French General Tax Code). Details: withholding tax for non-residents and taxation of French pensions of non-residents.

One example: €60,000 in private pension per year (fictitious profile)

A single person receives €60,000 per year from a French supplementary pension fund (private pension, separate from Social Security). They do not hold the nationality of their country of residence. This table only shows the French portion: the tax of the country of residence is added to this, according to its own tax rates.

This case illustrates only one situation. The useful comparison is made on the total tax, once the tax rates of the country of residence have been applied.

Before or after retirement benefits

The order in which the policy is withdrawn and liquidated can affect the taxation of assurance-vie and retirement savings. See What to do with your French assurance-vie policy when leaving and Leaving France: tax residence and exit tax.

How Balmont Wealth tracks your residence

Balmont Wealth, the firm's wealth management application, includes a Residence module that groups presence by country and documents, useful for demonstrating where the pension is taxable. Create my free account.

Read next

• What evidence should I keep to justify my tax residency?
• I am returning to France after living abroad.
• I am going abroad: what should I do with my French assurance-vie?