{"id":22652,"date":"2026-11-08T11:48:12","date_gmt":"2026-11-08T10:48:12","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/benin\/pensions-retraite\/"},"modified":"2026-11-08T23:31:39","modified_gmt":"2026-11-08T22:31:39","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/benin\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 install\u00e9 au B\u00e9nin\u00a0: quel pays impose votre pension selon l\u2019article XXI de la convention\u00a0?"},"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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.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 peut-elle \u00eatre impos\u00e9e dans les deux pays ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de l\u2019article XXI : elle n\u2019est imposable que dans l\u2019\u00c9tat de votre domicile fiscal.\"}},{\"@type\":\"Question\",\"name\":\"Les pensions publiques suivent-elles une r\u00e8gle diff\u00e9rente ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article XXI vise les pensions et rentes viag\u00e8res sans distinguer leur origine ; la convention ne comporte pas d\u2019article propre aux pensions publiques.\"}},{\"@type\":\"Question\",\"name\":\"Les rentes viag\u00e8res sont-elles concern\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019article XXI vise express\u00e9ment les pensions et les rentes viag\u00e8res.\"}}]}<\/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\/benin\/\">France\u2013B\u00e9nin<\/a> \u203a Article XXI \u00b7 Pensions de retraite<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013B\u00e9nin<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Cotonou le 27 f\u00e9vrier 1975 avec la R\u00e9publique du Dahomey (aujourd\u2019hui le B\u00e9nin), qui a mis fin \u00e0 la convention du 21 octobre 1965<\/span><\/div>\n<h1>Retrait\u00e9 install\u00e9 au B\u00e9nin\u00a0: quel pays impose votre pension selon l\u2019article XXI de la convention\u00a0?<\/h1>\n<p class=\"lead\">Les pensions et les rentes viag\u00e8res ne sont imposables que dans le pays o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal. Le texte ne distingue pas selon l\u2019origine de la pension\u00a0: tout repose donc sur le domicile au sens de l\u2019article II.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/benin\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/benin\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/benin\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/benin\/dividendes\/\">Dividendes<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-benin.webp\" alt=\"Porto-Novo, B\u00e9nin\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article XXI \u00b7 Pensions de retraite<\/span><b>Porto-Novo, B\u00e9nin<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les pensions et les rentes viag\u00e8res ne sont imposables que dans l\u2019\u00c9tat du domicile fiscal du b\u00e9n\u00e9ficiaire (article XXI).<\/li><li>L\u2019article XXI ne fait pas de distinction entre pensions priv\u00e9es et pensions publiques.<\/li><li>Le domicile se d\u00e9termine selon l\u2019article II\u00a0: foyer permanent d\u2019habitation, puis s\u00e9jour le plus long, puis nationalit\u00e9.<\/li><li>L\u2019\u00c9tat qui n\u2019a pas le droit d\u2019imposer la pension garde la facult\u00e9 de calculer l\u2019imp\u00f4t sur les autres revenus au taux correspondant \u00e0 l\u2019ensemble des revenus (article XXVI, paragraphe 1).<\/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 domicili\u00e9 au B\u00e9nin, pension fran\u00e7aise<\/span><span class=\"etat \">B\u00e9nin seulement<\/span><span class=\"ref\">Art. XXI<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 rest\u00e9 domicili\u00e9 en France<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. XXI<\/span><\/div><div class=\"r\"><span>Rente viag\u00e8re vers\u00e9e \u00e0 un domicili\u00e9 du B\u00e9nin<\/span><span class=\"etat \">B\u00e9nin seulement<\/span><span class=\"ref\">Art. XXI<\/span><\/div><div class=\"r\"><span>Pension de la fonction publique fran\u00e7aise, domicile au B\u00e9nin<\/span><span class=\"etat \">B\u00e9nin seulement, selon la lettre de l\u2019article XXI<\/span><span class=\"ref\">Art. XXI<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article XXI<\/span><p>\u00ab Les pensions et les rentes viag\u00e8res ne sont imposables que dans l&#x27;Etat contractant o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article XXVI, paragraphe 1<\/span><p>\u00ab Un Etat contractant ne peut pas comprendre dans les bases des imp\u00f4ts sur le revenu vis\u00e9s \u00e0 l&#x27;article VIII les revenus qui sont exclusivement imposables dans l&#x27;autre Etat contractant en vertu de la pr\u00e9sente Convention\u00a0; mais chaque Etat conserve le droit de calculer l&#x27;imp\u00f4t au taux correspondant \u00e0 l&#x27;ensemble des revenus imposables d&#x27;apr\u00e8s sa l\u00e9gislation. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Trois questions dans l\u2019ordre<\/h2><p>Pour savoir o\u00f9 votre pension sera impos\u00e9e\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Domicile<\/b><span>O\u00f9 se trouve votre foyer permanent d\u2019habitation au sens de l\u2019article II\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition<\/b><span>La pension ou la rente n\u2019est imposable que dans l\u2019\u00c9tat de ce domicile (article XXI).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Taux effectif<\/b><span>L\u2019autre \u00c9tat ne peut l\u2019inclure dans ses bases, mais peut en tenir compte pour le taux (article XXVI, paragraphe 1).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un retrait\u00e9 qui fixe son domicile fiscal au B\u00e9nin au sens de l\u2019article II n\u2019est plus imposable en France sur sa pension, que celle-ci soit d\u2019origine priv\u00e9e ou publique selon la lettre de l\u2019article XXI. Tout se joue donc sur la preuve du domicile\u00a0: un foyer familial rest\u00e9 en France ou des s\u00e9jours plus longs en France peuvent maintenir l\u2019imposition fran\u00e7aise. La pr\u00e9paration du d\u00e9part doit en tenir compte.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=benin-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>Pr\u00e9parer ma retraite au B\u00e9nin<\/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 retraite fran\u00e7aise et envisagez de vivre au B\u00e9nin\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=benin-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\/benin\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/benin\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/benin\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/benin\/dividendes\/\">Dividendes<\/a><a href=\"\/conventions-fiscales\/benin\/\">Convention France\u2013B\u00e9nin : 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\/benin\/residence-fiscale\/\"><small>Art. II<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/pensions-retraite\/\" class=\"cur\"><small>Art. XXI<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/fonction-publique\/\"><small>Art. XXII<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/revenus-immobiliers\/\"><small>Art. IX<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/dividendes\/\"><small>Art. XIII<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/interets\/\"><small>Art. XIX<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/salaires\/\"><small>Art. XXII<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/double-imposition\/\"><small>Art. XXVI<\/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 peut-elle \u00eatre impos\u00e9e dans les deux pays\u00a0?<\/summary><p>Non au regard de l\u2019article XXI\u00a0: elle n\u2019est imposable que dans l\u2019\u00c9tat de votre domicile fiscal.<\/p><\/details><details><summary>Les pensions publiques suivent-elles une r\u00e8gle diff\u00e9rente\u00a0?<\/summary><p>L\u2019article XXI vise les pensions et rentes viag\u00e8res sans distinguer leur origine\u00a0; la convention ne comporte pas d\u2019article propre aux pensions publiques.<\/p><\/details><details><summary>Les rentes viag\u00e8res sont-elles concern\u00e9es\u00a0?<\/summary><p>Oui\u00a0: l\u2019article XXI vise express\u00e9ment les pensions et les rentes viag\u00e8res.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Cotonou le 27 f\u00e9vrier 1975 avec la R\u00e9publique du Dahomey (aujourd\u2019hui le B\u00e9nin), qui a mis fin \u00e0 la convention du 21 octobre 1965 \u2014 Convention avec le B\u00e9nin (impots.gouv.fr). Statut : En vigueur depuis le 8 novembre 1977. 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 B\u00e9nin ?<\/span><h3>Pr\u00e9parer ma retraite au B\u00e9nin\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=benin-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\/benin\/\">Convention France\u2013B\u00e9nin : 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 B\u00e9nin ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=benin-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\u2013B\u00e9nin \u203a Article XXI \u00b7 Pensions de retraite Convention France\u2013B\u00e9ninConvention sign\u00e9e \u00e0 Cotonou le 27 f\u00e9vrier 1975 avec la R\u00e9publique du Dahomey (aujourd\u2019hui le B\u00e9nin), qui a<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22346,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22652","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22652","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=22652"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22652\/revisions"}],"predecessor-version":[{"id":28073,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22652\/revisions\/28073"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22346"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}