Retiree Residence Permit

Ghana's Retiree Residence Permit is a dependent residence permit issued by the Ghana Immigration Service (GIS) to foreign nationals aged 60 and above who are no longer in active employment and wish to reside in Ghana during retirement. The permit is established under Section 13 of the Immigration Act, 2000 (Act 573) and further regulated by the Immigration Regulations, 2001 (LI 1691). While the GIS does not maintain a separate visa category exclusively for retirees, it recognises retirement as a valid purpose for issuing a residence permit and has established an administrative pathway under the dependent residence permit category specifically for retired persons.

Applicants must demonstrate sufficient financial resources -- through pensions, savings, investments, or rental income -- to support themselves and any dependants without becoming a public charge. There is no fixed minimum income threshold; the GIS applies a case-by-case 'public charge' test. The permit prohibits the holder from engaging in any employment, business, or paid activity in Ghana.

• Aged 60 years or older
• No longer in active employment (retired)
• Sufficient financial resources to support yourself and any dependants without becoming a public charge
• Proof of accommodation in Ghana (property ownership or lease agreement)
• Two Ghanaian citizens to serve as guarantors who execute a security bond assuming liability for repatriation costs
• Must apply in-country (enter Ghana first on a tourist or business visa)
• Medical examination at the GIS Clinic

• Completed application Form F
• Application letter addressed to the Comptroller-General of Immigration stating personal details, reason for application, and requested duration
• Two passport-sized photographs
• Valid passport
• Bank statements demonstrating sufficient financial resources
• Proof of retirement status (pension income statement, letter of retirement, or other official confirmation)
• Proof of property ownership or lease agreement in Ghana
• Marriage certificate (if applicable)
• Birth certificates for dependent children (if applicable)
• Parental consent letter (for children, if applicable)
• Statutory declaration (affidavit) from the High Court
• Copies of two Ghanaian guarantors' passports or national ID cards
• Written letter of guarantee from one guarantor
• Executed security bond (Form I) signed by both guarantors at the nearest Immigration Office
• Non-Citizen Ghana Card (obtained during the process via the FIMS portal)

The permit may be granted for up to 4 years in the first instance, with a combined maximum of 8 years total -- though in practice most applications are granted for a year at a time. Renewal requires the same documentation and fees as the initial application, plus continued proof of financial self-sufficiency. Applications should be submitted before the current permit expires, as no grace period is prescribed and remaining in Ghana after permit expiration is prohibited under Section 20 of the Immigration Act.

Spouses and dependent children may apply for their own dependent residence permits. Spouses must have been married to the principal applicant for more than 4 years. Each dependant submits a separate application with supporting documents. Dependant permits cannot exceed the validity of the principal holder's permit, and dependants are similarly prohibited from paid employment without separate authorization.

Ghana operates a residence-based tax system under the Income Tax Act, 2015 (Act 896). Individuals present in Ghana for 183 days or more in any 12-month period are considered tax residents and are liable to pay tax on worldwide income. Non-residents are taxed only on Ghana-sourced income at a flat rate of 25%. Pension benefits paid by statutory pension authorities are exempt from tax. Ghana has double taxation agreements with several countries. Tax residents must register with the Ghana Revenue Authority (GRA) and comply with filing obligations.

Applications must be made in-country at the Ghana Immigration Service headquarters in Accra or at regional immigration offices. The applicant must first enter Ghana on a valid visa (tourist or business), then:

1. Obtain and complete Form F.
2. Prepare an application letter to the Comptroller-General of Immigration detailing personal information, the reason for the application, and the requested duration.
3. Arrange for two Ghanaian guarantors to execute the security bond (Form I) at the nearest Immigration Office, with one also providing a written letter of guarantee.
4. Obtain a Non-Citizen Ghana Card under the Foreigners Identification Management System (FIMS): purchase a scratch card at any Cal Bank branch, complete registration, and provide biometrics (fingerprints and photograph) at a FIMS/GIS registration point. The card is issued instantly.
5. Complete a medical examination at the GIS Clinic.
6. Submit the complete application package to the GIS.

Processing takes approximately 2-3 weeks with complete documentation.

Fees (effective 15 May 2025, still in force as of May 2026):

• Dependent residence permit: GHS 388 for other nationals; GHS 259 for ECOWAS nationals; GHS 194 for Ghanaians with foreign passports
• Non-Citizen Ghana Card: USD 120 for first-time issuance; USD 78/year for annual renewal or USD 75/year for multi-year renewal (Ghana Cedi equivalent accepted)
• Legacy GIS Aliens Identity Card: USD 40 (for foreign nationals)

The holder is prohibited from engaging in any business, profession, or activity for financial reward in Ghana unless authorised under a separate permit. Violation may result in renewal denial or deportation.

• The minimum age of 60 is an administrative requirement applied by the GIS rather than explicitly stated in the Immigration Act; applicants under 60 who are retired may face difficulty qualifying.
• The requirement for two Ghanaian guarantors who assume financial liability for repatriation costs can be a practical barrier for applicants without established social connections in Ghana.
• Accommodation arrangements must be in place before applying -- proof of property ownership or a lease is mandatory.
• All applications must be made in-country, requiring the applicant to first enter Ghana on another visa type before converting to the residence permit.
• The physical presence of the applicant is required for the Non-Citizen ID registration and medical examination.