{"id":22743,"date":"2026-11-08T11:59:40","date_gmt":"2026-11-08T10:59:40","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/centrafrique\/interets\/"},"modified":"2026-11-08T23:41:18","modified_gmt":"2026-11-08T22:41:18","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/centrafrique\/interets\/","title":{"rendered":"Int\u00e9r\u00eats per\u00e7us entre la France et la Centrafrique\u00a0: qui les impose\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\":\"La Centrafrique peut-elle pr\u00e9lever une retenue sur mes int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, si sa l\u00e9gislation le pr\u00e9voit (article 19, paragraphe 2), mais seulement \u00e0 l\u2019imp\u00f4t sur le revenu des capitaux mobiliers (article 26, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Les int\u00e9r\u00eats d\u2019obligations suivent-ils l\u2019article 19 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Les int\u00e9r\u00eats d\u2019obligations ou d\u2019autres titres d\u2019emprunts n\u00e9gociables rel\u00e8vent de l\u2019article 13.\"}},{\"@type\":\"Question\",\"name\":\"Quel imp\u00f4t sur mes int\u00e9r\u00eats fran\u00e7ais si je suis domicili\u00e9 en Centrafrique ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En France, la seule retenue \u00e0 la source ; en Centrafrique, seulement l\u2019imp\u00f4t g\u00e9n\u00e9ral sur le revenu (article 26, paragraphes 2 et 4).\"}}]}<\/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 19 \u00b7 Int\u00e9r\u00eats<\/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>Int\u00e9r\u00eats per\u00e7us entre la France et la Centrafrique\u00a0: qui les impose\u00a0? L\u2019article 19 de la convention<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats de pr\u00eats, d\u00e9p\u00f4ts et cr\u00e9ances non n\u00e9gociables sont impos\u00e9s dans l\u2019\u00c9tat du domicile du cr\u00e9ancier, mais chaque \u00c9tat garde le droit de pr\u00e9lever une retenue \u00e0 la source. Les int\u00e9r\u00eats d\u2019obligations n\u00e9gociables suivent l\u2019article 13.<\/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\">Int\u00e9r\u00eats<\/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>Int\u00e9r\u00eats<\/b><\/span><\/div><\/div><span class=\"big\"><small>Article<\/small>19<\/span><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>L\u2019imp\u00f4t sur les int\u00e9r\u00eats de pr\u00eats, d\u00e9p\u00f4ts, comptes de d\u00e9p\u00f4ts, bons de caisse et cr\u00e9ances non repr\u00e9sent\u00e9es par des titres n\u00e9gociables est per\u00e7u dans l\u2019\u00c9tat du domicile du cr\u00e9ancier (article 19, paragraphe 1).<\/li><li>Chaque \u00c9tat conserve le droit d\u2019imposer ces int\u00e9r\u00eats par voie de retenue \u00e0 la source si sa l\u00e9gislation le pr\u00e9voit (article 19, paragraphe 2), dans la limite de l\u2019imp\u00f4t sur les capitaux mobiliers (article 26, paragraphe 2).<\/li><li>Les int\u00e9r\u00eats d\u2019obligations et autres titres d\u2019emprunts n\u00e9gociables rel\u00e8vent de l\u2019article 13 et, en France, de la d\u00e9duction de 12 % pr\u00e9vue pour les revenus mobiliers autres que les dividendes (article 26, paragraphe 3).<\/li><li>La d\u00e9duction de l\u2019article 26, paragraphe 3, ne vise que les revenus des articles 13, 15 et 18, et non les int\u00e9r\u00eats de l\u2019article 19.<\/li><\/ul><\/div>\n<h2>Qui impose vos int\u00e9r\u00eats\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, int\u00e9r\u00eats d\u2019un d\u00e9p\u00f4t ou pr\u00eat en Centrafrique<\/span><span class=\"etat fr\">France\u00a0; retenue possible en Centrafrique<\/span><span class=\"ref\">Art. 19 et 26 \u00a7 2<\/span><\/div><div class=\"r\"><span>Domicili\u00e9 en Centrafrique, int\u00e9r\u00eats d\u2019un d\u00e9p\u00f4t ou pr\u00eat en France<\/span><span class=\"etat \">Centrafrique\u00a0; retenue possible en France<\/span><span class=\"ref\">Art. 19 et 26 \u00a7 2<\/span><\/div><div class=\"r\"><span>Domicili\u00e9 en France, int\u00e9r\u00eats d\u2019obligations centrafricaines<\/span><span class=\"etat \">Centrafrique et France, avec d\u00e9duction de 12 %<\/span><span class=\"ref\">Art. 13 et 26 \u00a7 3<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la source<\/span><span class=\"etat \">R\u00e8gles de l\u2019\u00e9tablissement stable<\/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, paragraphes 1 et 2<\/span><p>\u00ab L&#x27;imp\u00f4t sur le revenu des pr\u00eats, d\u00e9p\u00f4ts, comptes de d\u00e9p\u00f4ts, bons de caisse et de toutes autres cr\u00e9ances non repr\u00e9sent\u00e9es par des titres n\u00e9gociables est per\u00e7u dans l&#x27;Etat du domicile fiscal du cr\u00e9ancier. 2. Toutefois, chaque Etat contractant conserve le droit d&#x27;imposer par voie de retenue \u00e0 la source, si sa l\u00e9gislation interne le pr\u00e9voit, les revenus vis\u00e9s au paragraphe 1 ci-dessus. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 26, paragraphe 4<\/span><p>\u00ab Les revenus des capitaux mobiliers et les int\u00e9r\u00eats de source fran\u00e7aise vis\u00e9s aux articles 13, 15, 18 et 19 et per\u00e7us par des personnes domicili\u00e9es en R\u00e9publique Centrafricaine ne peuvent \u00eatre assujettis dans cet Etat qu&#x27;\u00e0 l&#x27;imp\u00f4t g\u00e9n\u00e9ral sur le revenu. \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>Un domicili\u00e9 de France qui place des fonds en Centrafrique peut y subir une retenue \u00e0 la source sur les int\u00e9r\u00eats de d\u00e9p\u00f4ts ou de pr\u00eats, alors que la convention ne pr\u00e9voit pas, pour ces int\u00e9r\u00eats, de d\u00e9duction particuli\u00e8re en France. Les int\u00e9r\u00eats d\u2019obligations n\u00e9gociables b\u00e9n\u00e9ficient au contraire de la d\u00e9duction de 12 %. Le choix du support influe donc sur l\u2019imposition finale.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=centrafrique-interets-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 mes int\u00e9r\u00eats<\/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 int\u00e9r\u00eats d\u2019un compte, d\u2019un pr\u00eat ou d\u2019obligations li\u00e9s \u00e0 la Centrafrique\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-interets-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\/\"><small>Art. 13<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/interets\/\" class=\"cur\"><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>La Centrafrique peut-elle pr\u00e9lever une retenue sur mes int\u00e9r\u00eats\u00a0?<\/summary><p>Oui, si sa l\u00e9gislation le pr\u00e9voit (article 19, paragraphe 2), mais seulement \u00e0 l\u2019imp\u00f4t sur le revenu des capitaux mobiliers (article 26, paragraphe 2).<\/p><\/details><details><summary>Les int\u00e9r\u00eats d\u2019obligations suivent-ils l\u2019article 19\u00a0?<\/summary><p>Non. Les int\u00e9r\u00eats d\u2019obligations ou d\u2019autres titres d\u2019emprunts n\u00e9gociables rel\u00e8vent de l\u2019article 13.<\/p><\/details><details><summary>Quel imp\u00f4t sur mes int\u00e9r\u00eats fran\u00e7ais si je suis domicili\u00e9 en Centrafrique\u00a0?<\/summary><p>En France, la seule retenue \u00e0 la source\u00a0; en Centrafrique, seulement l\u2019imp\u00f4t g\u00e9n\u00e9ral sur le revenu (article 26, paragraphes 2 et 4).<\/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>Faire v\u00e9rifier l\u2019imposition de mes int\u00e9r\u00eats\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-interets-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-interets-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 19 \u00b7 Int\u00e9r\u00eats 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-22743","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22743","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=22743"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22743\/revisions"}],"predecessor-version":[{"id":28152,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22743\/revisions\/28152"}],"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=22743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}