{"id":22851,"date":"2026-11-08T12:14:33","date_gmt":"2026-11-08T11:14:33","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/equateur\/interets\/"},"modified":"2026-11-08T23:53:48","modified_gmt":"2026-11-08T22:53:48","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/equateur\/interets\/","title":{"rendered":"Placements et pr\u00eats entre la France et l\u2019\u00c9quateur\u00a0: comment les int\u00e9r\u00eats sont-ils impos\u00e9s\u00a0? L\u2019article 11 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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sont-elles des int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019article 11, paragraphe 4, les exclut express\u00e9ment.\"}},{\"@type\":\"Question\",\"name\":\"Les int\u00e9r\u00eats d\u2019un emprunt d\u2019\u00c9tat sont-ils tax\u00e9s \u00e0 la source ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : les int\u00e9r\u00eats dont le d\u00e9biteur est le gouvernement ou une collectivit\u00e9 locale de l\u2019\u00c9tat d\u2019origine y sont exon\u00e9r\u00e9s (article 11, paragraphe 3, a).\"}}]}<\/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\/equateur\/\">France\u2013\u00c9quateur<\/a> \u203a Article 11 \u00b7 Int\u00e9r\u00eats<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013\u00c9quateur<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Quito le 16 mars 1989 (avec son protocole)<\/span><\/div>\n<h1>Placements et pr\u00eats entre la France et l\u2019\u00c9quateur\u00a0: comment les int\u00e9r\u00eats sont-ils impos\u00e9s\u00a0? L\u2019article 11 de la convention<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats sont imposables dans l\u2019\u00c9tat de r\u00e9sidence du cr\u00e9ancier, mais l\u2019\u00c9tat d\u2019o\u00f9 ils proviennent peut aussi pr\u00e9lever un imp\u00f4t plafonn\u00e9. Le plafond est de 10 % pour les pr\u00eats bancaires et certains financements, de 15 % dans les autres cas. Certains int\u00e9r\u00eats publics sont exon\u00e9r\u00e9s \u00e0 la source.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/equateur\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/equateur\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/equateur\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/equateur\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-equateur.webp\" alt=\"Quito, \u00c9quateur\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 11 \u00b7 Int\u00e9r\u00eats<\/span><b>Quito, \u00c9quateur<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les int\u00e9r\u00eats provenant d\u2019un \u00c9tat et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat sont imposables dans l\u2019\u00c9tat de r\u00e9sidence (article 11, paragraphe 1).<\/li><li>L\u2019\u00c9tat d\u2019origine peut pr\u00e9lever au plus 10 % pour les pr\u00eats bancaires et le financement de ventes d\u2019\u00e9quipement ou de travaux publics, et 15 % dans les autres cas (article 11, paragraphe 2).<\/li><li>Les int\u00e9r\u00eats pay\u00e9s par le gouvernement ou une collectivit\u00e9 locale, ou vers\u00e9s \u00e0 ceux-ci ou \u00e0 leurs organismes, sont exon\u00e9r\u00e9s dans l\u2019\u00c9tat d\u2019origine (article 11, paragraphe 3).<\/li><li>Le r\u00e9sident de France impute l\u2019imp\u00f4t pay\u00e9 en \u00c9quateur, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1).<\/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>Pr\u00eat consenti par une banque<\/span><span class=\"etat \">Pays de la source, 10 % maximum<\/span><span class=\"ref\">Art. 11 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Autres int\u00e9r\u00eats (obligations, pr\u00eats entre particuliers\u2026)<\/span><span class=\"etat \">Pays de la source, 15 % maximum<\/span><span class=\"ref\">Art. 11 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats pay\u00e9s par l\u2019\u00c9tat ou une collectivit\u00e9 locale<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence seulement<\/span><span class=\"ref\">Art. 11 \u00a7 3 a<\/span><\/div><div class=\"r\"><span>Imp\u00f4t pr\u00e9lev\u00e9 \u00e0 la source<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 dans l\u2019autre \u00c9tat, plafonn\u00e9<\/span><span class=\"ref\">Art. 23<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphes 1 et 2<\/span><p>\u00ab Les int\u00e9r\u00eats provenant d&#x27;un Etat contractant et pay\u00e9s \u00e0 une personne domicili\u00e9e dans ou r\u00e9sidente de l&#x27;autre Etat contractant sont imposables dans cet autre Etat. 2. Toutefois, ces int\u00e9r\u00eats sont aussi imposables dans l&#x27;Etat contractant d&#x27;o\u00f9 ils proviennent et selon la l\u00e9gislation de cet Etat, mais si la personne qui re\u00e7oit les int\u00e9r\u00eats en est le b\u00e9n\u00e9ficiaire effectif, l&#x27;imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der\u00a0: a) 10 p. cent de l&#x27;int\u00e9r\u00eat brut, si celui-ci trouve son origine dans le financement de ventes d&#x27;\u00e9quipement industriel, commercial ou scientifique, ou dans un pr\u00eat de nature quelconque consenti par une banque, ou dans le financement de travaux publics\u00a0; b) 15 p. cent de l&#x27;int\u00e9r\u00eat brut dans les autres cas. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 3<\/span><p>\u00ab Nonobstant les dispositions du paragraphe 2, les int\u00e9r\u00eats provenant d&#x27;un des Etats contractants sont exon\u00e9r\u00e9s dans cet Etat si\u00a0: a) Le d\u00e9biteur de ces int\u00e9r\u00eats est le gouvernement de cet Etat contractant ou l&#x27;une des ses collectivit\u00e9s locales\u00a0; ou \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 r\u00e9sident de France qui pr\u00eate \u00e0 un emprunteur \u00e9quatorien peut subir en \u00c9quateur un pr\u00e9l\u00e8vement de 15 % au plus, que la France impute ensuite dans la limite de son imp\u00f4t sur ces int\u00e9r\u00eats. Pour un r\u00e9sident de l\u2019\u00c9quateur, les int\u00e9r\u00eats de source fran\u00e7aise restent imposables en \u00c9quateur et la France ne peut pr\u00e9lever qu\u2019un imp\u00f4t plafonn\u00e9. La justification de la r\u00e9sidence conditionne ces plafonds.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=equateur-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 le point sur mes placements<\/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 pays alors que vous r\u00e9sidez dans l\u2019autre\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=equateur-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/equateur\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/equateur\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/equateur\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/equateur\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/equateur\/\">Convention France\u2013\u00c9quateur : 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\/equateur\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/interets\/\" class=\"cur\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/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-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 plafond s\u2019applique \u00e0 un pr\u00eat entre particuliers\u00a0?<\/summary><p>Celui de 15 % de l\u2019int\u00e9r\u00eat brut\u00a0: le taux de 10 % est r\u00e9serv\u00e9 aux pr\u00eats bancaires et au financement de ventes d\u2019\u00e9quipement ou de travaux publics (article 11, paragraphe 2).<\/p><\/details><details><summary>Les p\u00e9nalit\u00e9s pour paiement tardif sont-elles des int\u00e9r\u00eats\u00a0?<\/summary><p>Non\u00a0: l\u2019article 11, paragraphe 4, les exclut express\u00e9ment.<\/p><\/details><details><summary>Les int\u00e9r\u00eats d\u2019un emprunt d\u2019\u00c9tat sont-ils tax\u00e9s \u00e0 la source\u00a0?<\/summary><p>Non\u00a0: les int\u00e9r\u00eats dont le d\u00e9biteur est le gouvernement ou une collectivit\u00e9 locale de l\u2019\u00c9tat d\u2019origine y sont exon\u00e9r\u00e9s (article 11, paragraphe 3, a).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Quito le 16 mars 1989 (avec son protocole) \u2014 Convention avec l&#x27;Equateur &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 25 mars 1992. 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 \u00c9quateur ?<\/span><h3>Faire le point sur mes placements\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=equateur-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\/equateur\/\">Convention France\u2013\u00c9quateur : 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 \u00c9quateur ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=equateur-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\u2013\u00c9quateur \u203a Article 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013\u00c9quateurConvention sign\u00e9e \u00e0 Quito le 16 mars 1989 (avec son protocole) Placements et pr\u00eats entre la France et l\u2019\u00c9quateur\u00a0: comment<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22367,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22851","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22851","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=22851"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22851\/revisions"}],"predecessor-version":[{"id":28266,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22851\/revisions\/28266"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22367"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}