{"id":22740,"date":"2026-11-08T11:59:15","date_gmt":"2026-11-08T10:59:15","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/centrafrique\/dividendes\/"},"modified":"2026-11-08T23:40:58","modified_gmt":"2026-11-08T22:40:58","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/centrafrique\/dividendes\/","title":{"rendered":"Dividendes entre la France et la Centrafrique\u00a0: qui les impose et comment\u00a0? Les articles 13 et 26"},"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\":\"Quel imp\u00f4t la Centrafrique peut-elle pr\u00e9lever sur mes dividendes si je suis domicili\u00e9 en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Seulement l\u2019imp\u00f4t sur le revenu des capitaux mobiliers (article 26, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Quel avantage en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les dividendes centrafricains soumis \u00e0 cet imp\u00f4t ouvrent droit \u00e0 une d\u00e9duction de 25 % applicable aux imp\u00f4ts exigibles en France sur les m\u00eames revenus (article 26, paragraphe 3).\"}},{\"@type\":\"Question\",\"name\":\"La convention fixe-t-elle un plafond de retenue ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Elle limite la nature de l\u2019imp\u00f4t pr\u00e9lev\u00e9 dans l\u2019\u00c9tat de la source, mais n\u2019en fixe pas le taux.\"}}]}<\/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\/centrafrique\/\">France\u2013Centrafrique<\/a> \u203a Article 13 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Centrafrique<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Bangui le 13 d\u00e9cembre 1969 avec la R\u00e9publique centrafricaine (avec un protocole et un \u00e9change de lettres des 13 et 16 d\u00e9cembre 1969)<\/span><\/div>\n<h1>Dividendes entre la France et la Centrafrique\u00a0: qui les impose et comment\u00a0? Les articles 13 et 26<\/h1>\n<p class=\"lead\">Les produits d\u2019actions et revenus assimil\u00e9s sont imposables dans l\u2019\u00c9tat o\u00f9 la soci\u00e9t\u00e9 distributrice a son domicile fiscal. L\u2019article 26 limite l\u2019imp\u00f4t de cet \u00c9tat et pr\u00e9voit, en France, une d\u00e9duction sur l\u2019imp\u00f4t d\u00fb au titre des dividendes centrafricains.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/centrafrique\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/centrafrique\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/centrafrique\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/centrafrique\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover typo\"><div class=\"cap\"><span class=\"chip mono\">Dividendes<\/span><b>Convention France\u2013Centrafrique<\/b><div class=\"facts\"><span>Sign\u00e9e le<b>13 d\u00e9cembre 1969<\/b><\/span><span>Statut<b>En vigueur depuis le 1er mars 1971<\/b><\/span><span>Sujet<b>Dividendes<\/b><\/span><\/div><\/div><span class=\"big\"><small>Article<\/small>13<\/span><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus des valeurs mobili\u00e8res pay\u00e9s par une soci\u00e9t\u00e9 domicili\u00e9e dans un \u00c9tat sont imposables dans cet \u00c9tat (article 13, paragraphe 1).<\/li><li>Les dividendes centrafricains per\u00e7us par un domicili\u00e9 de France ne peuvent \u00eatre impos\u00e9s en Centrafrique qu\u2019\u00e0 l\u2019imp\u00f4t sur le revenu des capitaux mobiliers\u00a0; en sens inverse, la France ne peut appliquer que sa retenue \u00e0 la source (article 26, paragraphe 2).<\/li><li>En France, ces dividendes sont compris pour leur montant brut et ouvrent droit \u00e0 une d\u00e9duction de 25 % sur les imp\u00f4ts exigibles en France sur les m\u00eames revenus (article 26, paragraphe 3).<\/li><li>En Centrafrique, les dividendes de source fran\u00e7aise ne peuvent \u00eatre soumis qu\u2019\u00e0 l\u2019imp\u00f4t g\u00e9n\u00e9ral sur le revenu (article 26, paragraphe 4).<\/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>Domicili\u00e9 en France, dividendes d\u2019une soci\u00e9t\u00e9 centrafricaine<\/span><span class=\"etat \">Centrafrique (imp\u00f4t sur les capitaux mobiliers) et France, avec d\u00e9duction de 25 %<\/span><span class=\"ref\">Art. 13 et 26 \u00a7 2 et 3<\/span><\/div><div class=\"r\"><span>Domicili\u00e9 en Centrafrique, dividendes d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France (retenue \u00e0 la source) et Centrafrique (imp\u00f4t g\u00e9n\u00e9ral sur le revenu)<\/span><span class=\"ref\">Art. 13 et 26 \u00a7 2 et 4<\/span><\/div><div class=\"r\"><span>Dividendes fran\u00e7ais ayant donn\u00e9 lieu au pr\u00e9compte mobilier<\/span><span class=\"etat \">Remboursement possible du pr\u00e9compte<\/span><span class=\"ref\">Art. 13 \u00a7 2<\/span><\/div><\/div><p class=\"note2\">Le remboursement du pr\u00e9compte pr\u00e9vu \u00e0 l\u2019article 13, paragraphe 2, renvoie \u00e0 des modalit\u00e9s \u00e0 fixer entre les autorit\u00e9s comp\u00e9tentes\u00a0; son application d\u00e9pend de la l\u00e9gislation fran\u00e7aise.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 1<\/span><p>\u00ab Sous r\u00e9serve des dispositions des articles 15 \u00e0 17 ci-apr\u00e8s, les revenus des valeurs mobili\u00e8res et les revenus assimil\u00e9s (produits d&#x27;actions, de parts de fondateur, de parts d&#x27;int\u00e9r\u00eat et de commandites, int\u00e9r\u00eats d&#x27;obligations ou de tous autres titres d&#x27;emprunts n\u00e9gociables) pay\u00e9s par des soci\u00e9t\u00e9s ou des collectivit\u00e9s publiques ou priv\u00e9es ayant leur domicile fiscal sur le territoire de l&#x27;un des Etats contractants sont imposables dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 26, paragraphe 2<\/span><p>\u00ab Les revenus vis\u00e9s aux articles 13, 15, 18 et 19 ayant leur source en R\u00e9publique Centrafricaine et per\u00e7us par des personnes domicili\u00e9es en France ne peuvent \u00eatre impos\u00e9s en R\u00e9publique Centrafricaine qu&#x27;\u00e0 l&#x27;imp\u00f4t sur le revenu des capitaux mobiliers. R\u00e9ciproquement, les revenus de m\u00eame nature ayant leur source en France et per\u00e7us par des personnes domicili\u00e9es en R\u00e9publique Centrafricaine ne peuvent \u00eatre impos\u00e9s en France qu&#x27;\u00e0 la retenue \u00e0 la source sur le revenu des capitaux mobiliers. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 26, paragraphe 3<\/span><p>\u00ab Les revenus mobiliers de source centrafricaine vis\u00e9s aux articles 13, 15 et 18 et soumis \u00e0 l&#x27;imp\u00f4t sur le revenu des capitaux mobiliers par application desdits articles ouvrent droit \u00e0 une d\u00e9duction applicable aux imp\u00f4ts exigibles en France sur les m\u00eames revenus. Cette d\u00e9duction est fix\u00e9e \u00e0 25 p. cent en ce qui concerne les dividendes et \u00e0 12 p. cent en ce qui concerne les autres cat\u00e9gories de revenus. \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>Le r\u00e9gime est ancien\u00a0: il ne fixe pas de plafond de retenue en Centrafrique, mais limite l\u2019imp\u00f4t centrafricain \u00e0 l\u2019imp\u00f4t sur les capitaux mobiliers et accorde en France une d\u00e9duction forfaitaire de 25 % sur l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent aux dividendes. Le traitement concret d\u2019un dividende doit \u00eatre v\u00e9rifi\u00e9 au regard de la l\u00e9gislation en vigueur dans chaque pays.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=centrafrique-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 centrafricaine ou fran\u00e7aise en traversant la fronti\u00e8re fiscale\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=centrafrique-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/centrafrique\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/centrafrique\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/centrafrique\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/centrafrique\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/centrafrique\/\">Convention France\u2013Centrafrique : 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\/centrafrique\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/pensions-retraite\/\"><small>Art. 21<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/fonction-publique\/\"><small>Art. 21<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/revenus-immobiliers\/\"><small>Art. 9<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/plus-values\/\"><small>Art. 25<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/dividendes\/\" class=\"cur\"><small>Art. 13<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/interets\/\"><small>Art. 19<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/salaires\/\"><small>Art. 22<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/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-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 imp\u00f4t la Centrafrique peut-elle pr\u00e9lever sur mes dividendes si je suis domicili\u00e9 en France\u00a0?<\/summary><p>Seulement l\u2019imp\u00f4t sur le revenu des capitaux mobiliers (article 26, paragraphe 2).<\/p><\/details><details><summary>Quel avantage en France\u00a0?<\/summary><p>Les dividendes centrafricains soumis \u00e0 cet imp\u00f4t ouvrent droit \u00e0 une d\u00e9duction de 25 % applicable aux imp\u00f4ts exigibles en France sur les m\u00eames revenus (article 26, paragraphe 3).<\/p><\/details><details><summary>La convention fixe-t-elle un plafond de retenue\u00a0?<\/summary><p>Non. Elle limite la nature de l\u2019imp\u00f4t pr\u00e9lev\u00e9 dans l\u2019\u00c9tat de la source, mais n\u2019en fixe pas le taux.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Bangui le 13 d\u00e9cembre 1969 avec la R\u00e9publique centrafricaine (avec un protocole et un \u00e9change de lettres des 13 et 16 d\u00e9cembre 1969) \u2014 Convention avec la R\u00e9publique Centrafricaine (impots.gouv.fr). Statut : En vigueur depuis le 1er mars 1971. 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 en Centrafrique ?<\/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=centrafrique-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\/centrafrique\/\">Convention France\u2013Centrafrique : 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 en Centrafrique ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=centrafrique-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\u2013Centrafrique \u203a Article 13 \u00b7 Dividendes Convention France\u2013CentrafriqueConvention sign\u00e9e \u00e0 Bangui le 13 d\u00e9cembre 1969 avec la R\u00e9publique centrafricaine (avec un protocole et un \u00e9change de lettres<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22199,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22740","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22740","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=22740"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22740\/revisions"}],"predecessor-version":[{"id":28149,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22740\/revisions\/28149"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22199"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22740"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}