{"id":22676,"date":"2026-11-08T11:50:27","date_gmt":"2026-11-08T10:50:27","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/botswana\/fonction-publique\/"},"modified":"2026-11-08T16:43:01","modified_gmt":"2026-11-08T15:43:01","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/botswana\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de l\u2019\u00c9tat au Botswana\u00a0: qui impose vos revenus\u00a0? L\u2019article 19 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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?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019exception suppose de ne pas poss\u00e9der en m\u00eame temps la nationalit\u00e9 de l\u2019\u00c9tat payeur. Un binational franco-botswanais reste donc imposable en France seulement.\"}},{\"@type\":\"Question\",\"name\":\"Les agents d\u2019un \u00e9tablissement public industriel ou commercial sont-ils vis\u00e9s ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : pour une activit\u00e9 industrielle ou commerciale, ce sont les articles 15, 16 et 18 qui s\u2019appliquent (article 19, 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\/botswana\/\">France\u2013Botswana<\/a> \u203a Article 19 \u00b7 Fonction publique<\/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>Agent public ou retrait\u00e9 de l\u2019\u00c9tat au Botswana\u00a0: qui impose vos revenus\u00a0? L\u2019article 19 de la convention<\/h1>\n<p class=\"lead\">Les r\u00e9mun\u00e9rations et pensions vers\u00e9es par un \u00c9tat, une collectivit\u00e9 locale ou une personne morale de droit public ne sont imposables que dans l\u2019\u00c9tat qui les paie. L\u2019exception vise la personne r\u00e9sidente de l\u2019autre \u00c9tat qui en a la nationalit\u00e9 sans avoir celle de l\u2019\u00c9tat payeur.<\/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\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/botswana\/plus-values\/\">Plus-values<\/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 19 \u00b7 Fonction publique<\/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 r\u00e9mun\u00e9rations publiques autres que les pensions ne sont imposables que dans l\u2019\u00c9tat qui les verse (article 19, paragraphe 1, a).<\/li><li>Elles ne sont imposables que dans l\u2019autre \u00c9tat si les services y sont rendus par un r\u00e9sident qui en a la nationalit\u00e9 sans avoir celle de l\u2019\u00c9tat payeur (article 19, paragraphe 1, b).<\/li><li>Les pensions publiques suivent la m\u00eame logique\u00a0: imposables seulement dans l\u2019\u00c9tat payeur, sauf r\u00e9sident national de l\u2019autre \u00c9tat sans la nationalit\u00e9 du premier (article 19, paragraphe 2).<\/li><li>Les r\u00e9mun\u00e9rations li\u00e9es \u00e0 une activit\u00e9 industrielle ou commerciale d\u2019une personne publique rel\u00e8vent des articles 15, 16 et 18 (article 19, paragraphe 3).<\/li><\/ul><\/div>\n<h2>Qui impose les revenus publics\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>Fonctionnaire fran\u00e7ais en poste au Botswana, de nationalit\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>Agent local recrut\u00e9 au Botswana, r\u00e9sident, de seule nationalit\u00e9 botswanaise<\/span><span class=\"etat \">Botswana seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 de la fonction publique fran\u00e7aise r\u00e9sidant au Botswana, de nationalit\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 public fran\u00e7ais, r\u00e9sident du Botswana, de seule nationalit\u00e9 botswanaise<\/span><span class=\"etat \">Botswana seulement<\/span><span class=\"ref\">Art. 19 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Activit\u00e9 industrielle ou commerciale d\u2019une personne publique<\/span><span class=\"etat \">R\u00e8gles des salaires et des pensions<\/span><span class=\"ref\">Art. 19 \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 19, paragraphe 1, a<\/span><p>\u00ab Les r\u00e9mun\u00e9rations autres que les pensions, pay\u00e9es par un Etat contractant ou l\u2019une de ses collectivit\u00e9s locales ou par 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 ne sont imposables que dans cet Etat\u00a0; \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 19, paragraphe 2<\/span><p>\u00ab Les pensions pay\u00e9es par un Etat contractant ou l\u2019une de ses collectivit\u00e9s locales ou par une de leurs personnes morales de droit public, soit directement, soit par pr\u00e9l\u00e8vement sur des fonds qu\u2019ils ont constitu\u00e9s, \u00e0 une personne physique au titre de services rendus \u00e0 cet Etat, collectivit\u00e9 ou personne morale ne sont imposables que dans cet Etat\u00a0; b) Toutefois, ces pensions ne sont imposables que dans l\u2019autre Etat contractant si la personne physique est un r\u00e9sident de cet Etat et en poss\u00e8de la nationalit\u00e9 sans poss\u00e9der en m\u00eame temps la nationalit\u00e9 du premier Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le test de la nationalit\u00e9<\/h2><p>L\u2019exception de l\u2019article 19 joue seulement si toutes ces conditions sont r\u00e9unies\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>R\u00e9sidence<\/b><span>La personne est r\u00e9sidente de l\u2019autre \u00c9tat.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Nationalit\u00e9<\/b><span>Elle poss\u00e8de la nationalit\u00e9 de cet autre \u00c9tat.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Absence de double nationalit\u00e9<\/b><span>Elle ne poss\u00e8de pas en m\u00eame temps la nationalit\u00e9 de l\u2019\u00c9tat payeur.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Lieu des services<\/b><span>Pour les r\u00e9mun\u00e9rations d\u2019activit\u00e9, les services sont rendus dans l\u2019autre \u00c9tat.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un retrait\u00e9 de la fonction publique fran\u00e7aise qui s\u2019installe au Botswana reste imposable en France seulement sur sa pension publique, tant qu\u2019il conserve la nationalit\u00e9 fran\u00e7aise. Une double nationalit\u00e9 n\u2019ouvre pas l\u2019exception\u00a0: seul le national exclusif de l\u2019autre \u00c9tat en b\u00e9n\u00e9ficie. Les pensions priv\u00e9es et de s\u00e9curit\u00e9 sociale du m\u00eame foyer ob\u00e9issent \u00e0 d\u2019autres r\u00e8gles, \u00e0 examiner s\u00e9par\u00e9ment.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=botswana-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 analyser ma pension publique<\/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 vivez au 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-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\/botswana\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/botswana\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/botswana\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/botswana\/plus-values\/\">Plus-values<\/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\/\" class=\"cur\"><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\/\"><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<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Ma pension de fonctionnaire fran\u00e7ais sera-t-elle impos\u00e9e au Botswana\u00a0?<\/summary><p>Non si vous avez la nationalit\u00e9 fran\u00e7aise\u00a0: elle n\u2019est imposable qu\u2019en France (article 19, paragraphe 2, a).<\/p><\/details><details><summary>Et si j\u2019ai aussi la nationalit\u00e9 botswanaise\u00a0?<\/summary><p>L\u2019exception suppose de ne pas poss\u00e9der en m\u00eame temps la nationalit\u00e9 de l\u2019\u00c9tat payeur. Un binational franco-botswanais reste donc imposable en France seulement.<\/p><\/details><details><summary>Les agents d\u2019un \u00e9tablissement public industriel ou commercial sont-ils vis\u00e9s\u00a0?<\/summary><p>Non\u00a0: pour une activit\u00e9 industrielle ou commerciale, ce sont les articles 15, 16 et 18 qui s\u2019appliquent (article 19, paragraphe 3).<\/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>Faire analyser ma pension publique\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-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\/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-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\u2013Botswana \u203a Article 19 \u00b7 Fonction publique Convention France\u2013BotswanaConvention sign\u00e9e \u00e0 Gaborone le 15 avril 1999, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Gaborone le 27 juillet 2017 Agent<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-22676","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22676","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=22676"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22676\/revisions"}],"predecessor-version":[{"id":24693,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22676\/revisions\/24693"}],"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=22676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}