{"id":22678,"date":"2026-11-08T11:50:38","date_gmt":"2026-11-08T10:50:38","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/botswana\/pensions-retraite\/"},"modified":"2026-11-08T23:34:48","modified_gmt":"2026-11-08T22:34:48","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/botswana\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 au Botswana\u00a0: qui impose votre pension priv\u00e9e et votre retraite de base\u00a0? L\u2019article 18"},"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 retraite de base fran\u00e7aise sera-t-elle impos\u00e9e en France si je vis au Botswana ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui si elle est vers\u00e9e en application de la l\u00e9gislation fran\u00e7aise sur la s\u00e9curit\u00e9 sociale : elle est imposable en France (article 18, paragraphe 3), le Botswana accordant un cr\u00e9dit d\u2019imp\u00f4t (article 23, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si le Botswana n\u2019impose pas ma pension priv\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 18, paragraphe 2, permet alors \u00e0 l\u2019autre \u00c9tat, ici la France, de l\u2019imposer selon sa l\u00e9gislation.\"}},{\"@type\":\"Question\",\"name\":\"Les pensions de fonctionnaire suivent-elles l\u2019article 18 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non, elles rel\u00e8vent de l\u2019article 19, paragraphe 2 : imposables dans l\u2019\u00c9tat qui les verse, sauf si le retrait\u00e9 r\u00e9side dans l\u2019autre \u00c9tat et n\u2019a que la nationalit\u00e9 de cet autre \u00c9tat.\"}}]}<\/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 18 \u00b7 Pensions de retraite<\/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>Retrait\u00e9 au Botswana\u00a0: qui impose votre pension priv\u00e9e et votre retraite de base\u00a0? L\u2019article 18<\/h1>\n<p class=\"lead\">Une pension priv\u00e9e n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9, sauf si elle n\u2019y est pas soumise \u00e0 l\u2019imp\u00f4t. Les pensions vers\u00e9es en application d\u2019une l\u00e9gislation de s\u00e9curit\u00e9 sociale restent imposables dans l\u2019\u00c9tat qui les paie.<\/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\/fonction-publique\/\">Fonction publique<\/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 18 \u00b7 Pensions de retraite<\/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 pensions vers\u00e9es \u00e0 un r\u00e9sident d\u2019un \u00c9tat au titre d\u2019un emploi ant\u00e9rieur ne sont imposables que dans cet \u00c9tat (article 18, paragraphe 1).<\/li><li>Elles deviennent imposables dans l\u2019autre \u00c9tat si elles ne sont pas soumises \u00e0 l\u2019imp\u00f4t dans l\u2019\u00c9tat de r\u00e9sidence (article 18, paragraphe 2).<\/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 18, paragraphe 3).<\/li><li>Les pensions publiques rel\u00e8vent de l\u2019article 19, paragraphe 2.<\/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>Pension priv\u00e9e fran\u00e7aise d\u2019un r\u00e9sident du Botswana, impos\u00e9e au Botswana<\/span><span class=\"etat \">Botswana seulement<\/span><span class=\"ref\">Art. 18 \u00a7 1<\/span><\/div><div class=\"r\"><span>M\u00eame pension, non soumise \u00e0 l\u2019imp\u00f4t au Botswana<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 18 \u00a7 2<\/span><\/div><div class=\"r\"><span>Pension de s\u00e9curit\u00e9 sociale fran\u00e7aise d\u2019un r\u00e9sident du Botswana<\/span><span class=\"etat fr\">France\u00a0; cr\u00e9dit d\u2019imp\u00f4t au Botswana<\/span><span class=\"ref\">Art. 18 \u00a7 3 et 23 \u00a7 2<\/span><\/div><div class=\"r\"><span>Pension publique (\u00c9tat, collectivit\u00e9, personne morale de droit public)<\/span><span class=\"etat \">\u00c9tat payeur, sauf r\u00e9sident national de l\u2019autre \u00c9tat<\/span><span class=\"ref\">Art. 19 \u00a7 2<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 18<\/span><p>\u00ab Sous r\u00e9serve des dispositions du paragraphe 2 de l\u2019article 19, les pensions et autres r\u00e9mun\u00e9rations similaires pay\u00e9es \u00e0 un r\u00e9sident d\u2019un Etat contractant au titre d\u2019un emploi ant\u00e9rieur ne sont imposables que dans cet Etat. 2. Toutefois, ces pensions et r\u00e9mun\u00e9rations sont imposables dans l\u2019autre Etat contractant et selon la l\u00e9gislation interne de cet Etat si elles ne sont pas soumises \u00e0 l\u2019imp\u00f4t dans le premier Etat. 3. 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\u2019un Etat contractant sont imposables dans cet Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Classer chaque pension<\/h2><p>Une m\u00eame retraite se compose souvent de plusieurs pensions, \u00e0 classer une par une\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Pension de s\u00e9curit\u00e9 sociale<\/b><span>Vers\u00e9e en application d\u2019une l\u00e9gislation de s\u00e9curit\u00e9 sociale\u00a0: imposable dans l\u2019\u00c9tat qui la paie (article 18, paragraphe 3).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Pension priv\u00e9e<\/b><span>Autre pension au titre d\u2019un emploi ant\u00e9rieur\u00a0: imposable dans l\u2019\u00c9tat de r\u00e9sidence (article 18, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Test de l\u2019imposition effective<\/b><span>Pension priv\u00e9e non soumise \u00e0 l\u2019imp\u00f4t dans l\u2019\u00c9tat de r\u00e9sidence\u00a0: l\u2019autre \u00c9tat peut l\u2019imposer (article 18, paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Pension publique<\/b><span>Ancien agent public\u00a0: article 19, paragraphe 2.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un retrait\u00e9 qui s\u2019installe au Botswana ne sort pas enti\u00e8rement du champ de l\u2019imp\u00f4t fran\u00e7ais\u00a0: les pensions vers\u00e9es en application de la l\u00e9gislation fran\u00e7aise de s\u00e9curit\u00e9 sociale restent imposables en France, le Botswana accordant alors un cr\u00e9dit d\u2019imp\u00f4t. Les pensions priv\u00e9es ne basculent vers le Botswana que si elles y sont effectivement soumises \u00e0 l\u2019imp\u00f4t. Chaque pension doit donc \u00eatre identifi\u00e9e avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=botswana-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 v\u00e9rifier l\u2019imposition de ma retraite<\/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 touchez des pensions fran\u00e7aises et vous envisagez de vivre 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-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\/botswana\/residence-fiscale\/\">R\u00e9sidence fiscale<\/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\/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\/\" class=\"cur\"><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\/\"><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-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 retraite de base fran\u00e7aise sera-t-elle impos\u00e9e en France si je vis au Botswana\u00a0?<\/summary><p>Oui si elle est vers\u00e9e en application de la l\u00e9gislation fran\u00e7aise sur la s\u00e9curit\u00e9 sociale\u00a0: elle est imposable en France (article 18, paragraphe 3), le Botswana accordant un cr\u00e9dit d\u2019imp\u00f4t (article 23, paragraphe 2).<\/p><\/details><details><summary>Que se passe-t-il si le Botswana n\u2019impose pas ma pension priv\u00e9e\u00a0?<\/summary><p>L\u2019article 18, paragraphe 2, permet alors \u00e0 l\u2019autre \u00c9tat, ici la France, de l\u2019imposer selon sa l\u00e9gislation.<\/p><\/details><details><summary>Les pensions de fonctionnaire suivent-elles l\u2019article 18\u00a0?<\/summary><p>Non, elles rel\u00e8vent de l\u2019article 19, paragraphe 2\u00a0: imposables dans l\u2019\u00c9tat qui les verse, sauf si le retrait\u00e9 r\u00e9side dans l\u2019autre \u00c9tat et n\u2019a que la nationalit\u00e9 de cet autre \u00c9tat.<\/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 v\u00e9rifier l\u2019imposition de ma retraite\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-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\/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-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\u2013Botswana \u203a Article 18 \u00b7 Pensions de retraite Convention France\u2013BotswanaConvention sign\u00e9e \u00e0 Gaborone le 15 avril 1999, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Gaborone le 27 juillet 2017<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-22678","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22678","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=22678"}],"version-history":[{"count":3,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22678\/revisions"}],"predecessor-version":[{"id":28099,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22678\/revisions\/28099"}],"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=22678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}