{"id":22674,"date":"2026-11-08T11:50:16","date_gmt":"2026-11-08T10:50:16","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/botswana\/dividendes\/"},"modified":"2026-11-08T23:34:23","modified_gmt":"2026-11-08T22:34:23","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/botswana\/dividendes\/","title":{"rendered":"Dividendes entre la France et le Botswana\u00a0: quelle retenue \u00e0 la source\u00a0? 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la soci\u00e9t\u00e9 distributrice (article 10, paragraphe 2, i).\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t fran\u00e7ais peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Botswana selon la convention, sans pouvoir exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).\"}}]}<\/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\/botswana\/\">France\u2013Botswana<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Botswana<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Gaborone le 15 avril 1999, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Gaborone le 27 juillet 2017<\/span><\/div>\n<h1>Dividendes entre la France et le Botswana\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de l\u2019actionnaire. L\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice peut aussi les imposer, dans la limite de 5 % ou de 12 % du montant brut, et la France accorde ensuite un cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/botswana\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/botswana\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/botswana\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/botswana\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-botswana.webp\" alt=\"Delta de l\u2019Okavango, Botswana\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Delta de l\u2019Okavango, Botswana<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les dividendes pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat sont imposables dans cet \u00c9tat (article 10, paragraphe 1).<\/li><li>L\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice peut aussi les imposer, dans la limite de 5 % si le b\u00e9n\u00e9ficiaire effectif est une soci\u00e9t\u00e9 d\u00e9tenant directement au moins 25 % du capital, et de 12 % dans les autres cas (article 10, paragraphe 2).<\/li><li>Un r\u00e9sident de France a droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Botswana conform\u00e9ment \u00e0 l\u2019article 10, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/li><li>La r\u00e8gle ne joue pas si la participation se rattache \u00e0 un \u00e9tablissement stable ou \u00e0 une base fixe dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 (article 10, paragraphe 5).<\/li><\/ul><\/div>\n<h2>Qui impose vos dividendes\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>Particulier r\u00e9sident de France, dividendes d\u2019une soci\u00e9t\u00e9 du Botswana<\/span><span class=\"etat \">Les deux, 12 % maximum au Botswana, cr\u00e9dit d\u2019imp\u00f4t en France<\/span><span class=\"ref\">Art. 10 \u00a7 2 ii et 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 r\u00e9sidente de France d\u00e9tenant directement au moins 25 % du capital<\/span><span class=\"etat \">Botswana 5 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2 i<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Botswana, dividendes d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France 5 % ou 12 % maximum\u00a0; cr\u00e9dit d\u2019imp\u00f4t au Botswana<\/span><span class=\"ref\">Art. 10 \u00a7 2 et 23 \u00a7 2<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable ou une base fixe<\/span><span class=\"etat \">R\u00e8gles des articles 7 ou 14<\/span><span class=\"ref\">Art. 10 \u00a7 5<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 2<\/span><p>\u00ab Toutefois, ces dividendes sont aussi imposables dans l\u2019Etat contractant dont la soci\u00e9t\u00e9 qui paie les dividendes est un r\u00e9sident, et selon la l\u00e9gislation de cet Etat, mais si la personne qui re\u00e7oit les dividendes en est le b\u00e9n\u00e9ficiaire effectif, l\u2019imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der\u00a0: i) 5 % du montant brut des dividendes si le b\u00e9n\u00e9ficiaire effectif est une soci\u00e9t\u00e9 qui d\u00e9tient directement au moins 25 % du capital de la soci\u00e9t\u00e9 qui paie les dividendes\u00a0; ii) 12 % du montant brut des dividendes dans tous les autres cas. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a, ii<\/span><p>\u00ab pour les revenus soumis \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s vis\u00e9s \u00e0 l\u2019article 7 et au paragraphe 2 de l\u2019article 13 et pour les revenus vis\u00e9s aux articles 10, 11 et 12, au paragraphe 1 de l\u2019article 13, au paragraphe 3 de l\u2019article 15, \u00e0 l\u2019article 16, aux paragraphes 1 et 2 de l\u2019article 17 et \u00e0 l\u2019article 21, au montant de l\u2019imp\u00f4t pay\u00e9 au Botswana conform\u00e9ment aux dispositions de ces articles, toutefois, ce cr\u00e9dit d\u2019imp\u00f4t ne peut exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un particulier r\u00e9sident de France, un dividende du Botswana supporte au plus 12 % d\u2019imp\u00f4t sur place, ensuite imput\u00e9 sur l\u2019imp\u00f4t fran\u00e7ais dans la limite de celui-ci. Seul l\u2019imp\u00f4t pr\u00e9lev\u00e9 conform\u00e9ment \u00e0 la convention ouvre droit au cr\u00e9dit\u00a0: une retenue plus \u00e9lev\u00e9e doit \u00eatre corrig\u00e9e aupr\u00e8s de l\u2019administration du Botswana. Le b\u00e9n\u00e9ficiaire effectif doit pouvoir justifier de sa r\u00e9sidence.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=botswana-dividendes-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>Optimiser la fiscalit\u00e9 de mes dividendes<\/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 des dividendes d\u2019une soci\u00e9t\u00e9 du Botswana, ou d\u2019une soci\u00e9t\u00e9 fran\u00e7aise depuis le Botswana\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=botswana-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/botswana\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/botswana\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/botswana\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/botswana\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/botswana\/\">Convention France\u2013Botswana : 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\/botswana\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/double-imposition\/\"><small>Art. 23<\/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-ir-domic-10-10\/\">BOI-IR-DOMIC-10-10 \u00b7 Revenus de source fran\u00e7aise (art. 164 B)<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-20-100\/\">BOI-INT-DG-20-20-100 \u00b7 \u00c9limination de la double imposition<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Quel est le taux maximum de retenue pour un particulier\u00a0?<\/summary><p>12 % du montant brut des dividendes (article 10, paragraphe 2, ii).<\/p><\/details><details><summary>Qui b\u00e9n\u00e9ficie du taux de 5 %\u00a0?<\/summary><p>Une soci\u00e9t\u00e9, b\u00e9n\u00e9ficiaire effectif, qui d\u00e9tient directement au moins 25 % du capital de la soci\u00e9t\u00e9 distributrice (article 10, paragraphe 2, i).<\/p><\/details><details><summary>Le cr\u00e9dit d\u2019imp\u00f4t fran\u00e7ais peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non. Il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Botswana selon la convention, sans pouvoir exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Gaborone le 15 avril 1999, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Gaborone le 27 juillet 2017 \u2014 Version consolid\u00e9e de la Convention avec le Botswana modifi\u00e9e par l\u2019avenant entr\u00e9 en vigueur le 1er janvier 2021 &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 1er juin 2003\u00a0; avenant entr\u00e9 en vigueur le 1er janvier 2021. 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 Botswana ?<\/span><h3>Optimiser la fiscalit\u00e9 de mes dividendes\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=botswana-dividendes-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\/botswana\/\">Convention France\u2013Botswana : 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 Botswana ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=botswana-dividendes-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\u2013Botswana \u203a Article 10 \u00b7 Dividendes Convention France\u2013BotswanaConvention sign\u00e9e \u00e0 Gaborone le 15 avril 1999, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Gaborone le 27 juillet 2017 Dividendes entre<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22349,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22674","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22674","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=22674"}],"version-history":[{"count":3,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22674\/revisions"}],"predecessor-version":[{"id":28095,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22674\/revisions\/28095"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22349"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}