{"id":22941,"date":"2026-11-08T12:27:44","date_gmt":"2026-11-08T11:27:44","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/guinee\/interets\/"},"modified":"2026-11-09T00:03:54","modified_gmt":"2026-11-08T23:03:54","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/guinee\/interets\/","title":{"rendered":"Int\u00e9r\u00eats per\u00e7us entre la France et la Guin\u00e9e\u00a0: quelle imposition\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\":\"Quel est le taux maximal de retenue sur les int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"10 % du montant brut des int\u00e9r\u00eats, si leur b\u00e9n\u00e9ficiaire effectif est r\u00e9sident de l\u2019autre \u00c9tat (article 11, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Les p\u00e9nalit\u00e9s de retard sont-elles des int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : les p\u00e9nalisations pour paiement tardif ne sont pas consid\u00e9r\u00e9es comme des int\u00e9r\u00eats au sens de l\u2019article 11 (paragraphe 4).\"}},{\"@type\":\"Question\",\"name\":\"Que faire si l\u2019imp\u00f4t guin\u00e9en d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais correspondant ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le r\u00e9sident de France peut soumettre son cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente fran\u00e7aise, qui peut admettre l\u2019exc\u00e9dent en d\u00e9duction de l\u2019imp\u00f4t sur d\u2019autres revenus \u00e9trangers (article 24, paragraphe 1, b).\"}}]}<\/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\/guinee\/\">France\u2013Guin\u00e9e<\/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\u2013Guin\u00e9e<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Conakry le 15 f\u00e9vrier 1999, qui vise les imp\u00f4ts sur le revenu, la fortune, les successions et les donations<\/span><\/div>\n<h1>Int\u00e9r\u00eats per\u00e7us entre la France et la Guin\u00e9e\u00a0: quelle imposition\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 b\u00e9n\u00e9ficiaire. L\u2019\u00c9tat d\u2019o\u00f9 ils proviennent peut pr\u00e9lever 10 % au plus du montant brut, mais plusieurs cat\u00e9gories d\u2019int\u00e9r\u00eats, dont ceux des pr\u00eats consentis par un \u00e9tablissement de cr\u00e9dit, \u00e9chappent \u00e0 toute retenue.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/guinee\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/guinee\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/guinee\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/guinee\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-guinee.webp\" alt=\"Conakry, Guin\u00e9e\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 11 \u00b7 Int\u00e9r\u00eats<\/span><b>Conakry, Guin\u00e9e<\/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 de la source peut aussi les imposer, sans d\u00e9passer 10 % du montant brut si le b\u00e9n\u00e9ficiaire effectif est r\u00e9sident de l\u2019autre \u00c9tat (article 11, paragraphe 2).<\/li><li>Ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence les int\u00e9r\u00eats li\u00e9s aux personnes publiques, aux pr\u00eats garantis par un \u00c9tat, aux ventes \u00e0 cr\u00e9dit et aux pr\u00eats d\u2019un \u00e9tablissement de cr\u00e9dit (article 11, paragraphe 3).<\/li><li>La France accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Guin\u00e9e, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).<\/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>Int\u00e9r\u00eats de source guin\u00e9enne, b\u00e9n\u00e9ficiaire r\u00e9sident de France<\/span><span class=\"etat fr\">France\u00a0; Guin\u00e9e 10 % maximum<\/span><span class=\"ref\">Art. 11 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats de source fran\u00e7aise, b\u00e9n\u00e9ficiaire r\u00e9sident de Guin\u00e9e<\/span><span class=\"etat \">Guin\u00e9e\u00a0; France 10 % maximum<\/span><span class=\"ref\">Art. 11 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>Pr\u00eat consenti par un \u00e9tablissement de cr\u00e9dit<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence seulement<\/span><span class=\"ref\">Art. 11 \u00a7 3 d<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats pay\u00e9s par ou \u00e0 un \u00c9tat ou une personne publique<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence seulement<\/span><span class=\"ref\">Art. 11 \u00a7 3 a<\/span><\/div><\/div><p class=\"note2\">Pendant les dix ans qui suivent l\u2019entr\u00e9e en vigueur de la convention, p\u00e9riode prolongeable d\u2019un commun accord, l\u2019imp\u00f4t guin\u00e9en retenu pour le cr\u00e9dit en France sur ces int\u00e9r\u00eats correspond au taux conventionnel major\u00e9 de cinq points (article 24, paragraphe 1, e).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphes 1 et 2<\/span><p>\u00ab 1. Les int\u00e9r\u00eats provenant d\u2019un Etat contractant et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre Etat contractant sont imposables dans cet autre Etat. 2. Toutefois, ces int\u00e9r\u00eats sont aussi imposables dans l\u2019Etat contractant d\u2019o\u00f9 ils proviennent et selon la l\u00e9gislation de cet Etat, mais si leur b\u00e9n\u00e9ficiaire effectif est un r\u00e9sident de l\u2019autre Etat contractant, l\u2019imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 10 % du montant brut des int\u00e9r\u00eats. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 3, d<\/span><p>\u00ab d) Les int\u00e9r\u00eats sont pay\u00e9s sur un pr\u00eat de n\u2019importe quelle nature consenti par un \u00e9tablissement de cr\u00e9dit. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Les cas d\u2019exon\u00e9ration \u00e0 la source<\/h2><p>Les int\u00e9r\u00eats ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire effectif lorsque\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Personne publique<\/b><span>Le b\u00e9n\u00e9ficiaire ou le d\u00e9biteur est un \u00c9tat, une collectivit\u00e9, une personne morale de droit public ou la banque centrale.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Pr\u00eat garanti par un \u00c9tat<\/b><span>Cr\u00e9ance ou pr\u00eat garanti, assur\u00e9 ou aid\u00e9 par un \u00c9tat.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Vente \u00e0 cr\u00e9dit<\/b><span>\u00c9quipement, marchandises ou services entre entreprises.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>\u00c9tablissement de cr\u00e9dit<\/b><span>Pr\u00eat de toute nature consenti par un \u00e9tablissement de cr\u00e9dit.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un \u00e9pargnant, la retenue guin\u00e9enne ne peut d\u00e9passer 10 % du montant brut, et elle est imput\u00e9e sur l\u2019imp\u00f4t fran\u00e7ais dans la limite de celui-ci. Pour un pr\u00eat accord\u00e9 par une banque, aucune retenue n\u2019est due dans l\u2019\u00c9tat de la source. La qualification exacte du pr\u00eat et du b\u00e9n\u00e9ficiaire se v\u00e9rifie avant le versement.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=guinee-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\u2019une source guin\u00e9enne ou fran\u00e7aise en r\u00e9sidant dans l\u2019autre pays\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=guinee-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/guinee\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/guinee\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/guinee\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/guinee\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/guinee\/\">Convention France\u2013Guin\u00e9e : 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\/guinee\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/interets\/\" class=\"cur\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/double-imposition\/\"><small>Art. 24<\/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 est le taux maximal de retenue sur les int\u00e9r\u00eats\u00a0?<\/summary><p>10 % du montant brut des int\u00e9r\u00eats, si leur b\u00e9n\u00e9ficiaire effectif est r\u00e9sident de l\u2019autre \u00c9tat (article 11, paragraphe 2).<\/p><\/details><details><summary>Les p\u00e9nalit\u00e9s de retard sont-elles des int\u00e9r\u00eats\u00a0?<\/summary><p>Non\u00a0: les p\u00e9nalisations pour paiement tardif ne sont pas consid\u00e9r\u00e9es comme des int\u00e9r\u00eats au sens de l\u2019article 11 (paragraphe 4).<\/p><\/details><details><summary>Que faire si l\u2019imp\u00f4t guin\u00e9en d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais correspondant\u00a0?<\/summary><p>Le r\u00e9sident de France peut soumettre son cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente fran\u00e7aise, qui peut admettre l\u2019exc\u00e9dent en d\u00e9duction de l\u2019imp\u00f4t sur d\u2019autres revenus \u00e9trangers (article 24, paragraphe 1, b).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Conakry le 15 f\u00e9vrier 1999, qui vise les imp\u00f4ts sur le revenu, la fortune, les successions et les donations \u2014 Convention avec la Guin\u00e9e (impots.gouv.fr). Statut : En vigueur depuis le 1er octobre 2004. 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 Guin\u00e9e ?<\/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=guinee-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\/guinee\/\">Convention France\u2013Guin\u00e9e : 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 Guin\u00e9e ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=guinee-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\u2013Guin\u00e9e \u203a Article 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013Guin\u00e9eConvention sign\u00e9e \u00e0 Conakry le 15 f\u00e9vrier 1999, qui vise les imp\u00f4ts sur le revenu, la fortune, les successions et<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22377,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22941","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22941","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=22941"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22941\/revisions"}],"predecessor-version":[{"id":28388,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22941\/revisions\/28388"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22377"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22941"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}