{"id":22623,"date":"2026-11-08T11:45:29","date_gmt":"2026-11-08T10:45:29","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bahrein\/fonction-publique\/"},"modified":"2026-11-08T23:28:29","modified_gmt":"2026-11-08T22:28:29","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bahrein\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de la fonction publique au Bahre\u00efn\u00a0: quel \u00c9tat impose\u00a0? L\u2019article 15 de la convention"},"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 *)){all:revert;box-sizing:border-box}#bcv{--bg:#F6F5F1;--card:#FFFFFF;--border:#E4E2DA;--text:#111311;--muted:#5B615E;--dim:#8A908C;--lime:#C8F020;--dark:#0B1317;--limed:#E6FF2A;--dtext:#F2F5F4;--dmuted:#8FA3AD;--dborder:#2B3B45}#bcv *{box-sizing:border-box}#bcv{-webkit-text-size-adjust:100%}#bcv{margin:0;background:var(--bg);color:var(--text);font-family:Inter,system-ui,-apple-system,\"Segoe UI\",Helvetica,Arial,sans-serif;font-size:15px;line-height:1.55;-webkit-font-smoothing:antialiased}#bcv a{color:inherit}#bcv .mono{font-family:\"Geist 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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><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Ma pension de fonctionnaire fran\u00e7ais sera-t-elle impos\u00e9e au Bahre\u00efn ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de l\u2019article 15, paragraphe 2 : une pension publique n\u2019est imposable que dans l\u2019\u00c9tat qui la verse.\"}},{\"@type\":\"Question\",\"name\":\"La nationalit\u00e9 de l\u2019agent change-t-elle la r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le texte de l\u2019article 15 ne pr\u00e9voit pas d\u2019exception li\u00e9e \u00e0 la nationalit\u00e9 ou \u00e0 la r\u00e9sidence : seul compte le payeur public et les services rendus.\"}},{\"@type\":\"Question\",\"name\":\"Un salari\u00e9 d\u2019une entreprise publique \u00e0 activit\u00e9 commerciale est-il concern\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : pour des services rendus dans le cadre d\u2019une activit\u00e9 industrielle ou commerciale publique, ce sont les articles 13 et 14 qui s\u2019appliquent (article 15, paragraphe 3).\"}}]}<\/script><div id=\"bcv\" class=\"final\"><div class=\"wrap\">\n<div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a <a href=\"\/conventions-fiscales\/bahrein\/\">France\u2013Bahre\u00efn<\/a> \u203a Article 15 \u00b7 Fonction publique<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Bahre\u00efn<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Manama le 10 mai 1993, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Paris le 7 mai 2009 et par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par le Bahre\u00efn le 27 novembre 2020<\/span><\/div>\n<h1>Agent public ou retrait\u00e9 de la fonction publique au Bahre\u00efn\u00a0: quel \u00c9tat impose\u00a0? L\u2019article 15 de la convention<\/h1>\n<p class=\"lead\">Les r\u00e9mun\u00e9rations et pensions vers\u00e9es par un \u00c9tat, une collectivit\u00e9 territoriale ou une personne morale de droit public au titre de services rendus ne sont imposables que dans cet \u00c9tat. Le texte ne pr\u00e9voit pas d\u2019exception li\u00e9e \u00e0 la nationalit\u00e9 ou \u00e0 la r\u00e9sidence de l\u2019agent.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/bahrein\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bahrein\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bahrein\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bahrein\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-bahrein.webp\" alt=\"Manama, Bahre\u00efn\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 15 \u00b7 Fonction publique<\/span><b>Manama, Bahre\u00efn<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les r\u00e9mun\u00e9rations, autres que les pensions, pay\u00e9es par un \u00c9tat, une collectivit\u00e9 territoriale ou une personne morale de droit public au titre de services rendus ne sont imposables que dans cet \u00c9tat (article 15, paragraphe 1).<\/li><li>Les pensions publiques vers\u00e9es au titre de tels services ne sont imposables que dans l\u2019\u00c9tat qui les paie (article 15, paragraphe 2).<\/li><li>Les r\u00e9mun\u00e9rations et pensions li\u00e9es \u00e0 une activit\u00e9 industrielle ou commerciale publique suivent les articles 13 et 14 (article 15, paragraphe 3).<\/li><li>Pour un r\u00e9sident de France pay\u00e9 par l\u2019\u00c9tat du Bahre\u00efn, le cr\u00e9dit d\u2019imp\u00f4t est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 20, paragraphe 1, a, iii).<\/li><\/ul><\/div>\n<h2>Qui impose votre traitement ou votre pension publique\u00a0?<\/h2><div class=\"qt\"><div class=\"r h mono\"><span>Votre situation<\/span><span>Qui impose<\/span><span>Texte<\/span><\/div><div class=\"r\"><span>Agent de l\u2019\u00c9tat fran\u00e7ais en poste au Bahre\u00efn<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 15 \u00a7 1<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 de la fonction publique fran\u00e7aise install\u00e9 au Bahre\u00efn<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 15 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France pay\u00e9 par l\u2019\u00c9tat du Bahre\u00efn<\/span><span class=\"etat \">Bahre\u00efn\u00a0; en France, cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 15 et 20 \u00a7 1 a iii<\/span><\/div><div class=\"r\"><span>Services rendus dans une activit\u00e9 industrielle ou commerciale publique<\/span><span class=\"etat \">R\u00e8gles des salaires et des pensions priv\u00e9es<\/span><span class=\"ref\">Art. 15 \u00a7 3<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 15, paragraphe 1<\/span><p>\u00ab Les r\u00e9mun\u00e9rations, autres que les pensions, pay\u00e9es par un Etat contractant ou l&#x27;une de ses collectivit\u00e9s territoriales, ou par l&#x27;une de leurs personnes morales de droit public \u00e0 une personne physique au titre de services rendus \u00e0 cet Etat, collectivit\u00e9, ou personne morale de droit public, ne sont imposables que dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 15, paragraphe 2<\/span><p>\u00ab Les pensions pay\u00e9es par un Etat contractant ou l&#x27;une de ses collectivit\u00e9s territoriales, ou par l&#x27;une de leurs personnes morales de droit public, soit directement, soit par pr\u00e9l\u00e8vement sur des fonds qu&#x27;ils ont constitu\u00e9s, \u00e0 une personne physique au titre de services rendus \u00e0 cet Etat, collectivit\u00e9, ou personne morale de droit public, ne sont imposables que dans cet Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Les questions \u00e0 se poser<\/h2><p>L\u2019article 15 se lit en v\u00e9rifiant successivement\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Qui paie\u00a0?<\/b><span>Un \u00c9tat, une collectivit\u00e9 territoriale ou une personne morale de droit public.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Au titre de quoi\u00a0?<\/b><span>De services rendus \u00e0 cet \u00c9tat, cette collectivit\u00e9 ou cette personne morale.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Nature de l\u2019activit\u00e9<\/b><span>Une activit\u00e9 industrielle ou commerciale publique renvoie aux articles 13 et 14.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Contrairement \u00e0 d\u2019autres conventions, le texte franco-bahre\u00efnien ne pr\u00e9voit pas d\u2019exception tir\u00e9e de la nationalit\u00e9 ou de la r\u00e9sidence de l\u2019agent\u00a0: un traitement ou une pension publics ne sont imposables que dans l\u2019\u00c9tat qui les verse. Un agent de l\u2019\u00c9tat fran\u00e7ais affect\u00e9 au Bahre\u00efn, comme un retrait\u00e9 de la fonction publique qui s\u2019y installe, reste donc imposable en France sur ces sommes, sauf activit\u00e9 industrielle ou commerciale publique.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bahrein-fonction-publique-portee\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>Faire v\u00e9rifier ma situation d\u2019agent public<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<div class=\"card cv\" id=\"cv\"><span class=\"mono\" style=\"color:var(--muted);display:block;margin-bottom:12px\">Cela vous concerne ?<\/span><h3>Vous \u00eates agent public ou retrait\u00e9 de la fonction publique et vous partez au Bahre\u00efn\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bahrein-fonction-publique-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/bahrein\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/bahrein\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/bahrein\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/bahrein\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/bahrein\/\">Convention France\u2013Bahre\u00efn : tous les sujets<\/a><a href=\"\/decisions\/\">Jurisprudence fiscale internationale<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/bahrein\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/bahrein\/pensions-retraite\/\"><small>Art. 14<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/bahrein\/fonction-publique\/\" class=\"cur\"><small>Art. 15<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/bahrein\/revenus-immobiliers\/\"><small>Art. 5<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/bahrein\/plus-values\/\"><small>Art. 11<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/bahrein\/dividendes\/\"><small>Art. 8<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/bahrein\/interets\/\"><small>Art. 9<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/bahrein\/salaires\/\"><small>Art. 13<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/bahrein\/double-imposition\/\"><small>Art. 20<\/small><b>Double imposition<\/b><\/a><\/div>\n<div class=\"card bm-bofip\" style=\"margin:28px 0\"><span class=\"mono\" style=\"display:block;margin-bottom:12px\">Ce qu\u2019en dit l\u2019administration (BOFiP)<\/span><div style=\"display:flex;flex-wrap:wrap;gap:8px\"><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-20-50\/\">BOI-INT-DG-20-20-50 \u00b7 Pensions et conventions fiscales<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Ma pension de fonctionnaire fran\u00e7ais sera-t-elle impos\u00e9e au Bahre\u00efn\u00a0?<\/summary><p>Non au regard de l\u2019article 15, paragraphe 2\u00a0: une pension publique n\u2019est imposable que dans l\u2019\u00c9tat qui la verse.<\/p><\/details><details><summary>La nationalit\u00e9 de l\u2019agent change-t-elle la r\u00e8gle\u00a0?<\/summary><p>Le texte de l\u2019article 15 ne pr\u00e9voit pas d\u2019exception li\u00e9e \u00e0 la nationalit\u00e9 ou \u00e0 la r\u00e9sidence\u00a0: seul compte le payeur public et les services rendus.<\/p><\/details><details><summary>Un salari\u00e9 d\u2019une entreprise publique \u00e0 activit\u00e9 commerciale est-il concern\u00e9\u00a0?<\/summary><p>Non\u00a0: pour des services rendus dans le cadre d\u2019une activit\u00e9 industrielle ou commerciale publique, ce sont les articles 13 et 14 qui s\u2019appliquent (article 15, paragraphe 3).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Manama le 10 mai 1993, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Paris le 7 mai 2009 et par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par le Bahre\u00efn le 27 novembre 2020 \u2014 Version consolid\u00e9e de la convention avec le Bahre\u00efn modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur (version consolid\u00e9e int\u00e9grant la Convention multilat\u00e9rale, entr\u00e9e en vigueur pour le Bahre\u00efn le 1er juin 2022). Ce document ne se substitue pas aux textes qui font foi. Analyse : Balmont Conseil, mise \u00e0 jour le 8 novembre 2026. Information g\u00e9n\u00e9rale, pas un conseil personnalis\u00e9.<\/p>\n<\/main>\n<aside class=\"side\">\n<div class=\"ctacard\"><span class=\"mono\">Vous partez au Bahre\u00efn ?<\/span><h3>Faire v\u00e9rifier ma situation d\u2019agent public\u00a0: un bilan de 30 minutes avec le cabinet.<\/h3>\n<div class=\"who\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/alexis-sagnier-carre.webp\" alt=\"Alexis Sagnier\" width=\"44\" height=\"44\" loading=\"lazy\"><div><b>Alexis Sagnier<\/b><span>Conseil en gestion de patrimoine \u00b7 ORIAS n\u00b0 13003497 \u00b7 ANACOFI-CIF<\/span><\/div><\/div>\n<a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bahrein-fonction-publique-side\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>R\u00e9server un bilan de 30 min<\/a>\n<a class=\"btn ghost\" href=\"https:\/\/wa.me\/33601773296\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M8 14.5a6.5 6.5 0 1 0-5.6-3.2L1.5 14.5l3.3-.9A6.5 6.5 0 0 0 8 14.5Z\"\/><\/svg>\u00c9crire sur WhatsApp<\/a>\n<p class=\"trust\">Depuis 2013 \u00e0 Lyon \u00b7 Expatriation et patrimoines internationaux<\/p><\/div>\n<a class=\"diag\" href=\"\/diagnostic\/\"><div><b>Diagnostic express en 30 secondes<\/b><span>Cinq questions, la marche \u00e0 suivre pour votre situation.<\/span><\/div><i>\u2192<\/i><\/a>\n\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/bahrein\/\">Convention France\u2013Bahre\u00efn : tous les sujets<\/a><a href=\"\/conventions-fiscales\/\">Toutes les conventions fiscales<\/a><a href=\"\/diagnostic\/\">Diagnostic express : o\u00f9 en est votre projet ?<\/a><\/div><\/div>\n<\/aside>\n<\/div><\/div>\n<div class=\"sticky\"><span>Vous partez au Bahre\u00efn ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bahrein-fonction-publique-sticky\">Bilan de 30 min<\/a><\/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\u2013Bahre\u00efn \u203a Article 15 \u00b7 Fonction publique Convention France\u2013Bahre\u00efnConvention sign\u00e9e \u00e0 Manama le 10 mai 1993, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Paris le 7 mai 2009 et<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22343,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22623","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22623","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=22623"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22623\/revisions"}],"predecessor-version":[{"id":28044,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22623\/revisions\/28044"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22343"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}