{"id":22482,"date":"2026-11-08T11:27:05","date_gmt":"2026-11-08T10:27:05","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/niger\/"},"modified":"2026-11-08T11:27:05","modified_gmt":"2026-11-08T10:27:05","slug":"niger","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/niger\/","title":{"rendered":"Convention fiscale France\u2013Niger, sujet par sujet"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg 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.r{grid-template-columns:1fr;gap:8px}#bcv .qt .r.h{display:none}#bcv .qt .r .ref{grid-column:auto}#bcv .agrid{grid-template-columns:1fr 1fr}#bcv .cover{aspect-ratio:350\/200}#bcv .cover.typo .big{font-size:96px}#bcv .sticky{display:flex;position:fixed;left:0;right:0;bottom:0;z-index:10;background:var(--dark);color:#fff;padding:12px max(20px,env(safe-area-inset-left)) calc(12px + env(safe-area-inset-bottom));justify-content:space-between;align-items:center;gap:10px;font-weight:500;font-size:14px}#bcv .sticky a{background:var(--limed);color:var(--dark);text-decoration:none;border-radius:999px;padding:10px 16px;font-size:13px}#bcv{padding-bottom:64px}}#bcv{display:block;width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);-webkit-text-fill-color:currentColor;text-align:left;padding-top:100px}@media(max-width:1239px){#bcv{padding-top:84px}}#bcv :where(*){-webkit-text-fill-color:currentColor}#bcv .btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><div id=\"bcv\" class=\"final\"><div class=\"wrap hub\"><div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a France\u2013Niger<\/div>\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Niger<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Niamey le 1er juin 1965 (avec un protocole et un \u00e9change de lettres), modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Niamey le 16 f\u00e9vrier 1973<\/span><\/div>\n<h1>Convention fiscale France\u2013Niger, sujet par sujet<\/h1><p class=\"lead\">Qui impose quoi entre la France et le Niger : le texte officiel, un tableau de lecture pour chaque situation.<\/p>\n<ul class=\"list\"><li><div><a href=\"\/conventions-fiscales\/niger\/residence-fiscale\/\">Domicili\u00e9 en France ou au Niger\u00a0: comment l\u2019article 2 de la convention fixe-t-il votre domicile fiscal\u00a0?<\/a><small>Art. 2 \u00b7 R\u00e9sidence fiscale<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/niger\/pensions-retraite\/\">Retraite au Niger\u00a0: qui impose votre pension\u00a0? L\u2019article 21 de la convention franco-nig\u00e9rienne<\/a><small>Art. 21 \u00b7 Pensions de retraite<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/niger\/fonction-publique\/\">Agent public ou retrait\u00e9 de la fonction publique au Niger\u00a0: quelles r\u00e8gles pr\u00e9voit la convention\u00a0?<\/a><small>Art. 21 \u00b7 Fonction publique<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/niger\/revenus-immobiliers\/\">Vous louez un bien en France ou au Niger\u00a0: o\u00f9 sont impos\u00e9s les loyers selon l\u2019article 9\u00a0?<\/a><small>Art. 9 \u00b7 Revenus immobiliers<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/niger\/dividendes\/\">Dividendes de France ou du Niger\u00a0: qui les impose selon les articles 13 et 26 de la convention\u00a0?<\/a><small>Art. 13 \u00b7 Dividendes<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/niger\/interets\/\">Placements et pr\u00eats entre la France et le Niger\u00a0: comment sont impos\u00e9s les int\u00e9r\u00eats selon l\u2019article 19\u00a0?<\/a><small>Art. 19 \u00b7 Int\u00e9r\u00eats<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/niger\/salaires\/\">Salari\u00e9 entre la France et le Niger\u00a0: o\u00f9 est impos\u00e9 votre salaire et quand joue la r\u00e8gle des 183 jours\u00a0?<\/a><small>Art. 22 \u00b7 Salaires<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/niger\/double-imposition\/\">Revenus du Niger ou de France\u00a0: comment l\u2019article 26 de la convention \u00e9vite-t-il la double imposition\u00a0?<\/a><small>Art. 26 \u00b7 Double imposition<\/small><\/div><\/li><\/ul>\n\n<\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Conventions fiscales \u203a France\u2013Niger Convention France\u2013NigerConvention sign\u00e9e \u00e0 Niamey le 1er juin 1965 (avec un protocole et un \u00e9change de lettres), modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Niamey le 16 f\u00e9vrier<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22198,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22482","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22482","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=22482"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22482\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22198"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}