{"id":22625,"date":"2026-11-08T11:45:40","date_gmt":"2026-11-08T10:45:40","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bahrein\/pensions-retraite\/"},"modified":"2026-11-08T23:28:42","modified_gmt":"2026-11-08T22:28:42","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bahrein\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 au Bahre\u00efn\u00a0: qui impose votre pension fran\u00e7aise\u00a0? 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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 priv\u00e9e fran\u00e7aise sera-t-elle impos\u00e9e en France si je vis au Bahre\u00efn ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En principe non : l\u2019article 14, paragraphe 1, r\u00e9serve l\u2019imposition \u00e0 l\u2019\u00c9tat de r\u00e9sidence. Les sommes vers\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale fran\u00e7aise restent imposables en France (paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Qu\u2019en est-il d\u2019une pension de fonctionnaire ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Une pension pay\u00e9e par un \u00c9tat, une collectivit\u00e9 territoriale ou une personne morale de droit public au titre de services qui lui ont \u00e9t\u00e9 rendus n\u2019est imposable que dans cet \u00c9tat (article 15, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si je reste fiscalement domicili\u00e9 en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Vos revenus sont imposables en France, avec un cr\u00e9dit d\u2019imp\u00f4t, sauf si vous \u00eates citoyen du Bahre\u00efn (article 20, paragraphe 1, b, i).\"}}]}<\/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 14 \u00b7 Pensions de retraite<\/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>Retrait\u00e9 au Bahre\u00efn\u00a0: qui impose votre pension fran\u00e7aise\u00a0? L\u2019article 14 de la convention franco-bahre\u00efnienne<\/h1>\n<p class=\"lead\">Une pension vers\u00e9e au titre d\u2019un emploi ant\u00e9rieur n\u2019est imposable que dans l\u2019\u00c9tat o\u00f9 r\u00e9side le retrait\u00e9. Les pensions vers\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale suivent une autre r\u00e8gle\u00a0: l\u2019\u00c9tat qui les verse peut les imposer.<\/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\/fonction-publique\/\">Fonction publique<\/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 14 \u00b7 Pensions de retraite<\/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 pensions et r\u00e9mun\u00e9rations similaires vers\u00e9es au titre d\u2019un emploi ant\u00e9rieur ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9 (article 14, paragraphe 1).<\/li><li>Les pensions et autres sommes pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat sont imposables dans cet \u00c9tat (article 14, paragraphe 2).<\/li><li>Les pensions publiques rel\u00e8vent de l\u2019article 15, r\u00e9serv\u00e9 par le paragraphe 1 de l\u2019article 14.<\/li><li>Un r\u00e9sident du Bahre\u00efn rest\u00e9 fiscalement domicili\u00e9 en France au sens du droit fran\u00e7ais reste imposable en France, sauf s\u2019il est citoyen du Bahre\u00efn (article 20, paragraphe 1, b, i).<\/li><\/ul><\/div>\n<h2>Qui impose votre pension\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>Retrait\u00e9 r\u00e9sident du Bahre\u00efn, pension d\u2019un emploi priv\u00e9 vers\u00e9e de France<\/span><span class=\"etat \">Bahre\u00efn seulement<\/span><span class=\"ref\">Art. 14 \u00a7 1<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 r\u00e9sident du Bahre\u00efn, sommes vers\u00e9es en application de la s\u00e9curit\u00e9 sociale fran\u00e7aise<\/span><span class=\"etat fr\">France peut imposer<\/span><span class=\"ref\">Art. 14 \u00a7 2<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 r\u00e9sident de France, pension priv\u00e9e d\u2019origine bahre\u00efnienne<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 14 \u00a7 1<\/span><\/div><div class=\"r\"><span>Ancien agent public<\/span><span class=\"etat \">\u00c9tat qui verse la pension<\/span><span class=\"ref\">Art. 15 \u00a7 2<\/span><\/div><\/div><p class=\"note2\">Pour les pensions de s\u00e9curit\u00e9 sociale, le texte dit qu\u2019elles \u00ab\u00a0sont imposables\u00a0\u00bb dans l\u2019\u00c9tat qui les verse, et non qu\u2019elles n\u2019y sont imposables que l\u00e0\u00a0; l\u2019\u00e9limination d\u2019une \u00e9ventuelle double imposition rel\u00e8ve de l\u2019article 20.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 14, paragraphe 1<\/span><p>\u00ab Sous r\u00e9serve des dispositions de l&#x27;article 15, les pensions et autres r\u00e9mun\u00e9rations similaires pay\u00e9es \u00e0 un r\u00e9sident d&#x27;un Etat contractant au titre d&#x27;un emploi ant\u00e9rieur ne sont imposables que dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 14, paragraphe 2<\/span><p>\u00ab Nonobstant les dispositions du paragraphe 1, les pensions et autres sommes pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d&#x27;un Etat sont imposables dans cet Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Trois questions pour situer votre pension<\/h2><p>Avant de conclure, il faut qualifier chaque pension et v\u00e9rifier la r\u00e9sidence\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>R\u00e9sidence<\/b><span>\u00cates-vous r\u00e9sident du Bahre\u00efn au sens de l\u2019article 4, et avez-vous cess\u00e9 d\u2019\u00eatre fiscalement domicili\u00e9 en France\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Nature de la pension<\/b><span>Pension d\u2019un emploi ant\u00e9rieur (paragraphe 1) ou somme vers\u00e9e en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale (paragraphe 2)\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Payeur public<\/b><span>Pension vers\u00e9e par un \u00c9tat, une collectivit\u00e9 ou une personne morale de droit public\u00a0: article 15.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Double imposition<\/b><span>Si deux \u00c9tats imposent, l\u2019article 20 organise le cr\u00e9dit d\u2019imp\u00f4t c\u00f4t\u00e9 fran\u00e7ais.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un retrait\u00e9 install\u00e9 au Bahre\u00efn, la pension d\u2019un emploi priv\u00e9 n\u2019est imposable qu\u2019au Bahre\u00efn, alors que les sommes vers\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale fran\u00e7aise restent imposables en France. Pour un retrait\u00e9 qui n\u2019est pas citoyen du Bahre\u00efn, encore faut-il ne plus \u00eatre fiscalement domicili\u00e9 en France au sens du droit fran\u00e7ais, faute de quoi l\u2019article 20 rend ses revenus imposables en France. L\u2019inventaire des pensions et de leur payeur pr\u00e9c\u00e8de utilement le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bahrein-pensions-retraite-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 analyser mes pensions avant le d\u00e9part<\/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 percevez une pension fran\u00e7aise et vous envisagez de vous installer 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-pensions-retraite-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\/fonction-publique\/\">Fonction publique<\/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\/\" class=\"cur\"><small>Art. 14<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/bahrein\/fonction-publique\/\"><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 priv\u00e9e fran\u00e7aise sera-t-elle impos\u00e9e en France si je vis au Bahre\u00efn\u00a0?<\/summary><p>En principe non\u00a0: l\u2019article 14, paragraphe 1, r\u00e9serve l\u2019imposition \u00e0 l\u2019\u00c9tat de r\u00e9sidence. Les sommes vers\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale fran\u00e7aise restent imposables en France (paragraphe 2).<\/p><\/details><details><summary>Qu\u2019en est-il d\u2019une pension de fonctionnaire\u00a0?<\/summary><p>Une pension pay\u00e9e par un \u00c9tat, une collectivit\u00e9 territoriale ou une personne morale de droit public au titre de services qui lui ont \u00e9t\u00e9 rendus n\u2019est imposable que dans cet \u00c9tat (article 15, paragraphe 2).<\/p><\/details><details><summary>Que se passe-t-il si je reste fiscalement domicili\u00e9 en France\u00a0?<\/summary><p>Vos revenus sont imposables en France, avec un cr\u00e9dit d\u2019imp\u00f4t, sauf si vous \u00eates citoyen du Bahre\u00efn (article 20, paragraphe 1, b, i).<\/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 analyser mes pensions avant le d\u00e9part\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-pensions-retraite-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-pensions-retraite-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 14 \u00b7 Pensions de retraite 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<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-22625","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22625","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=22625"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22625\/revisions"}],"predecessor-version":[{"id":28046,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22625\/revisions\/28046"}],"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=22625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}