Tunisia's Retiree Residence Card (Carte de Séjour pour Étrangers — Retraité) allows foreign nationals who are retired and not engaged in any paid professional activity to reside in Tunisia on the basis of their pension or other passive income. The program is governed by Law No. 68-7 of March 8, 1968 and Decree No. 68-198 of June 22, 1968, which establish Tunisia's overall framework for foreign residence. It is administered by the Direction Générale de la Sûreté Nationale (Ministry of Interior). Tunisia has become an increasingly popular retirement destination — particularly for European retirees — due to its low cost of living, warm climate, and a particularly favorable tax benefit: an 80% abatement on foreign-source pensions transferred to a Tunisian bank account, under Article 26 of the Code de l'IRPP et de l'IS.
The official retiree service page lists no fee for this category; stamp duties are set by ministerial order (Décret 68-198, Art. 41). A travel stamp of around 150 TND plus two 10-TND fiscal stamps is reported by third-party guides — confirm the current amounts locally.
The retiree card is a temporary residence card; its validity cannot exceed that of the underlying stay visa (Art. 31). It is commonly issued for 1 year and renewable (renewals reported for periods of 1–5 years). After 5 continuous years of temporary residence, holders may apply for an ordinary residence card (carte de séjour ordinaire), valid for 2 years and renewable. Renewals must be submitted at the police station competent for the holder's place of residence. Processing takes approximately 2–3 months for renewals (compared to about 1 month for initial applications). Regularization of the Tunisian tax situation is reported as a condition for renewal.
The spouse can apply for their own separate residence card. Married applicants should include a family booklet (livret de famille) in the application. Retirees from countries with bilateral social security agreements (such as France under the Franco-Tunisian convention of June 26, 2003) can enroll family members in the Tunisian health insurance system (CNAM) using form SE 351-07. Children and other dependants are not specifically addressed in the retiree category and may need to apply under a different residence card category.
Foreign retirees residing in Tunisia for 183 or more days per year (6 months + 1 day) are treated as tax residents and subject to Tunisian income tax (IRPP) on worldwide income. The key tax benefit, under Article 26 of the Code de l'IRPP et de l'IS, is a significant 80% abatement on foreign-source pensions and life annuities that are transferred to a Tunisian bank account — tax is calculated on only the remaining 20% of the transferred amount. Pension income not transferred to Tunisia receives the lower standard domestic abatement (25%, scheduled to rise progressively to 30% from 2027, 40% from 2028, and 50% from 2029 under the 2026 Finance Law; the 80% rate for transferred foreign-source pensions is unchanged). Annual tax declarations must be filed with the Tunisian tax authorities. Tunisia has double taxation avoidance agreements with numerous countries, which may further reduce the tax burden.
Holders of the retiree residence card may not exercise any paid professional activity in Tunisia — whether salaried or self-employed. The card is strictly for retirees living on passive income.
Most European nationals can enter Tunisia visa-free for up to 3 months. During this initial period, applicants should:
Pay the applicable stamp fees upon submission (reported at around 150 TND plus two 10-TND fiscal stamps; confirm locally). Processing takes approximately 1 month for a complete file. It is advisable to maintain a bank account in your home country to facilitate pension transfers.