{"id":22942,"date":"2026-11-08T12:27:52","date_gmt":"2026-11-08T11:27:52","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/guinee\/pensions-retraite\/"},"modified":"2026-11-09T00:04:01","modified_gmt":"2026-11-08T23:04:01","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/guinee\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 install\u00e9 en Guin\u00e9e\u00a0: o\u00f9 votre pension est-elle impos\u00e9e\u00a0? L\u2019article 18 de la convention franco-guin\u00e9enne"},"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\":\"Ma retraite de s\u00e9curit\u00e9 sociale fran\u00e7aise est-elle impos\u00e9e en Guin\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle est imposable en France (article 18, paragraphe 2). Si vous \u00eates r\u00e9sident de Guin\u00e9e, la Guin\u00e9e peut aussi la prendre en compte, avec un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t guin\u00e9en correspondant (article 24, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Une pension de fonctionnaire fran\u00e7ais est-elle impos\u00e9e en Guin\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : les pensions pay\u00e9es par un \u00c9tat, une collectivit\u00e9 locale ou une personne morale de droit public ne sont imposables que dans cet \u00c9tat (article 19, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si la France et la Guin\u00e9e me consid\u00e8rent tous deux comme r\u00e9sident ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 4, paragraphe 2, d\u00e9partage : foyer d\u2019habitation permanent, puis centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9 et, \u00e0 d\u00e9faut, accord entre les deux administrations.\"}}]}<\/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 18 \u00b7 Pensions de retraite<\/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>Retrait\u00e9 install\u00e9 en Guin\u00e9e\u00a0: o\u00f9 votre pension est-elle impos\u00e9e\u00a0? L\u2019article 18 de la convention franco-guin\u00e9enne<\/h1>\n<p class=\"lead\">Une pension vers\u00e9e au titre d\u2019un ancien emploi n\u2019est imposable que dans l\u2019\u00c9tat o\u00f9 r\u00e9side le retrait\u00e9. Les pensions de s\u00e9curit\u00e9 sociale font exception\u00a0: l\u2019\u00c9tat qui les verse garde le droit de les imposer. Tout commence par la question de la r\u00e9sidence au sens de l\u2019article 4.<\/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\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/guinee\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/guinee\/plus-values\/\">Plus-values<\/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 18 \u00b7 Pensions de retraite<\/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 pensions et r\u00e9mun\u00e9rations similaires pay\u00e9es au titre d\u2019un emploi ant\u00e9rieur ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9 (article 18, paragraphe 1).<\/li><li>Les pensions et autres sommes pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat sont imposables dans cet \u00c9tat (article 18, paragraphe 2).<\/li><li>Les pensions publiques rel\u00e8vent de l\u2019article 19\u00a0: elles ne sont imposables que dans l\u2019\u00c9tat qui les paie (article 19, paragraphe 1).<\/li><li>Un r\u00e9sident de France qui per\u00e7oit une pension de s\u00e9curit\u00e9 sociale guin\u00e9enne re\u00e7oit 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 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>Pension d\u2019un ancien emploi priv\u00e9, retrait\u00e9 r\u00e9sident de Guin\u00e9e<\/span><span class=\"etat \">Guin\u00e9e seulement<\/span><span class=\"ref\">Art. 18 \u00a7 1<\/span><\/div><div class=\"r\"><span>Pension de s\u00e9curit\u00e9 sociale fran\u00e7aise, retrait\u00e9 r\u00e9sident de Guin\u00e9e<\/span><span class=\"etat fr\">France, cr\u00e9dit d\u2019imp\u00f4t en Guin\u00e9e<\/span><span class=\"ref\">Art. 18 \u00a7 2 et 24 \u00a7 2<\/span><\/div><div class=\"r\"><span>Pension de s\u00e9curit\u00e9 sociale guin\u00e9enne, retrait\u00e9 r\u00e9sident de France<\/span><span class=\"etat \">Les deux, avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 18 \u00a7 2 et 24 \u00a7 1<\/span><\/div><div class=\"r\"><span>Pension publique (\u00c9tat, collectivit\u00e9)<\/span><span class=\"etat \">\u00c9tat payeur seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><\/div><p class=\"note2\">Les pensions li\u00e9es \u00e0 une activit\u00e9 industrielle ou commerciale d\u2019une personne publique suivent l\u2019article 18 (article 19, paragraphe 2).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 18<\/span><p>\u00ab 1. Sous r\u00e9serve des dispositions du paragraphe 2 de l\u2019article 19, les pensions et autres r\u00e9mun\u00e9rations similaires pay\u00e9es \u00e0 un r\u00e9sident d\u2019un Etat contractant au titre d\u2019un emploi ant\u00e9rieur ne sont imposables que dans cet Etat. 2. Nonobstant les dispositions du paragraphe 1, les pensions et autres sommes pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un Etat contractant sont imposables dans cet Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Trois questions, dans cet ordre<\/h2><p>Pour savoir o\u00f9 votre pension est impos\u00e9e\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>\u00cates-vous r\u00e9sident de Guin\u00e9e\u00a0?<\/b><span>Au sens de l\u2019article 4\u00a0: foyer, int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Quelle est la nature de la pension\u00a0?<\/b><span>Ancien emploi priv\u00e9, s\u00e9curit\u00e9 sociale ou service public.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Quel article s\u2019applique\u00a0?<\/b><span>Article 18, paragraphe 1, 18, paragraphe 2, ou article 19.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Comment la double imposition est-elle \u00e9vit\u00e9e\u00a0?<\/b><span>Par un cr\u00e9dit d\u2019imp\u00f4t pr\u00e9vu \u00e0 l\u2019article 24.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le r\u00e9gime d\u2019une pension d\u00e9pend de son origine\u00a0: une retraite d\u2019un ancien emploi suit la r\u00e9sidence du retrait\u00e9, une pension vers\u00e9e en application de la l\u00e9gislation de s\u00e9curit\u00e9 sociale reste imposable dans l\u2019\u00c9tat qui la verse. Avant l\u2019installation en Guin\u00e9e, chaque pension se classe dans la bonne cat\u00e9gorie, puis la r\u00e9sidence se documente.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=guinee-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 analyser mes pensions<\/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 ou plusieurs pensions fran\u00e7aises et vous pr\u00e9parez votre installation en Guin\u00e9e\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-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\/guinee\/residence-fiscale\/\">R\u00e9sidence fiscale<\/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\/plus-values\/\">Plus-values<\/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\/\" class=\"cur\"><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\/\"><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-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 retraite de s\u00e9curit\u00e9 sociale fran\u00e7aise est-elle impos\u00e9e en Guin\u00e9e\u00a0?<\/summary><p>Elle est imposable en France (article 18, paragraphe 2). Si vous \u00eates r\u00e9sident de Guin\u00e9e, la Guin\u00e9e peut aussi la prendre en compte, avec un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t guin\u00e9en correspondant (article 24, paragraphe 2).<\/p><\/details><details><summary>Une pension de fonctionnaire fran\u00e7ais est-elle impos\u00e9e en Guin\u00e9e\u00a0?<\/summary><p>Non\u00a0: les pensions pay\u00e9es par un \u00c9tat, une collectivit\u00e9 locale ou une personne morale de droit public ne sont imposables que dans cet \u00c9tat (article 19, paragraphe 1).<\/p><\/details><details><summary>Que se passe-t-il si la France et la Guin\u00e9e me consid\u00e8rent tous deux comme r\u00e9sident\u00a0?<\/summary><p>L\u2019article 4, paragraphe 2, d\u00e9partage\u00a0: foyer d\u2019habitation permanent, puis centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9 et, \u00e0 d\u00e9faut, accord entre les deux administrations.<\/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 analyser mes pensions\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-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\/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-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\u2013Guin\u00e9e \u203a Article 18 \u00b7 Pensions de retraite Convention France\u2013Guin\u00e9eConvention sign\u00e9e \u00e0 Conakry le 15 f\u00e9vrier 1999, qui vise les imp\u00f4ts sur le revenu, la fortune, les<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-22942","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22942","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=22942"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22942\/revisions"}],"predecessor-version":[{"id":28389,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22942\/revisions\/28389"}],"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=22942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}