{"id":22717,"date":"2026-11-08T11:56:04","date_gmt":"2026-11-08T10:56:04","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/burkina-faso\/pensions-retraite\/"},"modified":"2026-11-08T23:37:46","modified_gmt":"2026-11-08T22:37:46","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/burkina-faso\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 au Burkina Faso\u00a0: qui impose votre pension\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 fran\u00e7aise sera-t-elle encore impos\u00e9e en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non si votre domicile fiscal est au Burkina Faso au sens de l\u2019article 2 : l\u2019article 21 r\u00e9serve l\u2019imposition \u00e0 l\u2019\u00c9tat du domicile.\"}},{\"@type\":\"Question\",\"name\":\"Les pensions de fonctionnaire sont-elles trait\u00e9es \u00e0 part ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La convention ne contient pas d\u2019article propre aux pensions publiques : l\u2019article 21 vise les pensions sans distinction.\"}},{\"@type\":\"Question\",\"name\":\"La France peut-elle tenir compte de ma pension pour le taux ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 26, paragraphe 1, permet \u00e0 chaque \u00c9tat de calculer l\u2019imp\u00f4t au taux correspondant \u00e0 l\u2019ensemble des revenus, lorsqu\u2019il impose d\u2019autres revenus du contribuable.\"}}]}<\/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\/burkina-faso\/\">France\u2013Burkina Faso<\/a> \u203a Article 21 \u00b7 Pensions de retraite<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Burkina Faso<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Ouagadougou le 11 ao\u00fbt 1965 avec la R\u00e9publique de Haute-Volta, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Ouagadougou le 3 juin 1971 et par la Convention multilat\u00e9rale sign\u00e9e par la France et le Burkina Faso le 7 juin 2017<\/span><\/div>\n<h1>Retrait\u00e9 au Burkina Faso\u00a0: qui impose votre pension\u00a0? L\u2019article 21 de la convention franco-burkinab\u00e8<\/h1>\n<p class=\"lead\">Les pensions et rentes viag\u00e8res ne sont imposables que dans l\u2019\u00c9tat o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal. L\u2019article 21 ne distingue pas selon l\u2019origine de la pension\u00a0: tout repose donc sur le domicile au sens de l\u2019article 2.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/burkina-faso\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/burkina-faso\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/burkina-faso\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/burkina-faso\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-burkina-faso.webp\" alt=\"Village traditionnel, Burkina Faso\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 21 \u00b7 Pensions de retraite<\/span><b>Village traditionnel, Burkina Faso<\/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 21).<\/li><li>Le texte ne pr\u00e9voit pas de r\u00e8gle distincte pour les pensions publiques ou de s\u00e9curit\u00e9 sociale.<\/li><li>Le domicile se d\u00e9termine selon l\u2019article 2\u00a0: foyer permanent d\u2019habitation, puis dur\u00e9e de s\u00e9jour, puis nationalit\u00e9.<\/li><li>L\u2019\u00c9tat qui n\u2019a pas le droit d\u2019imposer la pension ne peut pas l\u2019inclure dans sa base d\u2019imposition, mais peut en tenir compte pour le taux (article 26, 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 Burkina Faso, pension fran\u00e7aise<\/span><span class=\"etat \">Burkina Faso seulement<\/span><span class=\"ref\">Art. 21<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 domicili\u00e9 en France, pension de source burkinab\u00e8<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 21<\/span><\/div><div class=\"r\"><span>Rente viag\u00e8re vers\u00e9e \u00e0 un domicili\u00e9 du Burkina Faso<\/span><span class=\"etat \">Burkina Faso seulement<\/span><span class=\"ref\">Art. 21<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 rest\u00e9 domicili\u00e9 en France au sens de l\u2019article 2<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 2 et 21<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 21<\/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 26, 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 8 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\">Convention sign\u00e9e avec la R\u00e9publique de Haute-Volta\u00a0: dans le texte, \u00ab\u00a0Haute-Volta\u00a0\u00bb et \u00ab\u00a0volta\u00efque\u00a0\u00bb visent le Burkina Faso. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le pr\u00e9alable\u00a0: \u00eatre domicili\u00e9 au Burkina Faso<\/h2><p>L\u2019article 21 joue une fois le domicile fix\u00e9 selon l\u2019article 2\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer permanent d\u2019habitation<\/b><span>Le centre des int\u00e9r\u00eats vitaux, lieu des relations personnelles les plus \u00e9troites.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Dur\u00e9e de s\u00e9jour<\/b><span>Si le foyer ne peut \u00eatre d\u00e9termin\u00e9\u00a0: l\u2019\u00c9tat du s\u00e9jour le plus long.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Nationalit\u00e9<\/b><span>\u00c0 dur\u00e9e \u00e9gale, l\u2019\u00c9tat dont la personne est ressortissante.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/societe-slovaque-unipersonnelle-dirigee-depuis-la-gironde-l-associee-residant\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>31 d\u00e9cembre 2024<\/small><\/div><p>Soci\u00e9t\u00e9 slovaque unipersonnelle dirig\u00e9e depuis la Gironde\u00a0: l&#x27;associ\u00e9e r\u00e9sidant en Slovaquie est impos\u00e9e en France sur les b\u00e9n\u00e9fices de l&#x27;\u00e9tablissement stable, avec 80 % de majoration<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/burkina-faso\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Burkina Faso \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un retrait\u00e9 qui s\u2019installe durablement au Burkina Faso, l\u2019ensemble de ses pensions et rentes viag\u00e8res fran\u00e7aises devient imposable seulement au Burkina Faso, y compris, selon la lettre de l\u2019article 21, une pension publique. Cet effet suppose un domicile burkinab\u00e8 solidement \u00e9tabli\u00a0: un foyer rest\u00e9 en France ram\u00e8ne l\u2019imposition en France. Le transfert se pr\u00e9pare et se documente.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=burkina-faso-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 une pension fran\u00e7aise et vous envisagez de vivre au Burkina Faso\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=burkina-faso-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\/burkina-faso\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/burkina-faso\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/burkina-faso\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/burkina-faso\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/burkina-faso\/\">Convention France\u2013Burkina Faso : 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\/burkina-faso\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/burkina-faso\/pensions-retraite\/\" class=\"cur\"><small>Art. 21<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/burkina-faso\/fonction-publique\/\"><small>Art. 21<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/burkina-faso\/revenus-immobiliers\/\"><small>Art. 9<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/burkina-faso\/plus-values\/\"><small>Art. 9<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/burkina-faso\/dividendes\/\"><small>Art. 13<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/burkina-faso\/interets\/\"><small>Art. 19<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/burkina-faso\/salaires\/\"><small>Art. 22<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/burkina-faso\/double-imposition\/\"><small>Art. 26<\/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 fran\u00e7aise sera-t-elle encore impos\u00e9e en France\u00a0?<\/summary><p>Non si votre domicile fiscal est au Burkina Faso au sens de l\u2019article 2\u00a0: l\u2019article 21 r\u00e9serve l\u2019imposition \u00e0 l\u2019\u00c9tat du domicile.<\/p><\/details><details><summary>Les pensions de fonctionnaire sont-elles trait\u00e9es \u00e0 part\u00a0?<\/summary><p>La convention ne contient pas d\u2019article propre aux pensions publiques\u00a0: l\u2019article 21 vise les pensions sans distinction.<\/p><\/details><details><summary>La France peut-elle tenir compte de ma pension pour le taux\u00a0?<\/summary><p>L\u2019article 26, paragraphe 1, permet \u00e0 chaque \u00c9tat de calculer l\u2019imp\u00f4t au taux correspondant \u00e0 l\u2019ensemble des revenus, lorsqu\u2019il impose d\u2019autres revenus du contribuable.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Ouagadougou le 11 ao\u00fbt 1965 avec la R\u00e9publique de Haute-Volta, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Ouagadougou le 3 juin 1971 et par la Convention multilat\u00e9rale sign\u00e9e par la France et le Burkina Faso le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec le Burkina Faso modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 15 f\u00e9vrier 1967\u00a0; avenant entr\u00e9 en vigueur le 1er octobre 1974\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er f\u00e9vrier 2021 pour le Burkina Faso. 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 Burkina Faso ?<\/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=burkina-faso-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\/burkina-faso\/\">Convention France\u2013Burkina Faso : 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 Burkina Faso ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=burkina-faso-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\u2013Burkina Faso \u203a Article 21 \u00b7 Pensions de retraite Convention France\u2013Burkina FasoConvention sign\u00e9e \u00e0 Ouagadougou le 11 ao\u00fbt 1965 avec la R\u00e9publique de Haute-Volta, modifi\u00e9e par l\u2019avenant<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22352,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22717","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22717","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=22717"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22717\/revisions"}],"predecessor-version":[{"id":28126,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22717\/revisions\/28126"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22352"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}