{"id":22994,"date":"2026-11-08T12:34:54","date_gmt":"2026-11-08T11:34:54","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/iran\/fonction-publique\/"},"modified":"2026-11-09T00:09:29","modified_gmt":"2026-11-08T23:09:29","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/iran\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de la fonction publique en Iran\u00a0: qui vous 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 nationalit\u00e9 change-t-elle la r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019article 19, paragraphe 1, ne pr\u00e9voit pas d\u2019exception tenant \u00e0 la nationalit\u00e9 ; il vise les fonctions de caract\u00e8re public r\u00e9mun\u00e9r\u00e9es par la personne publique.\"}},{\"@type\":\"Question\",\"name\":\"Un salari\u00e9 d\u2019un \u00e9tablissement public commercial est-il concern\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : pour une activit\u00e9 commerciale ou industrielle, ce sont les r\u00e8gles des articles 15, 16 et 18 qui s\u2019appliquent (article 19, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Les revenus exon\u00e9r\u00e9s en France sont-ils sans effet sur mon imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : la France peut calculer l\u2019imp\u00f4t sur les revenus qu\u2019elle impose au taux correspondant \u00e0 l\u2019ensemble du revenu imposable (article 23, paragraphe 2, e).\"}}]}<\/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\/iran\/\">France\u2013Iran<\/a> \u203a Article 19 \u00b7 Fonction publique<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Iran<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 T\u00e9h\u00e9ran le 7 novembre 1973, qui vise les imp\u00f4ts sur le revenu<\/span><\/div>\n<h1>Agent public ou retrait\u00e9 de la fonction publique en Iran\u00a0: qui vous impose\u00a0? L\u2019article 19 de la convention<\/h1>\n<p class=\"lead\">Les r\u00e9mun\u00e9rations et pensions vers\u00e9es par un \u00c9tat, une collectivit\u00e9 ou un \u00e9tablissement public pour des fonctions de caract\u00e8re public sont imposables dans l\u2019\u00c9tat qui les verse. Le texte ne dit pas \u00ab\u00a0seulement\u00a0\u00bb\u00a0: c\u2019est l\u2019article 23 qui organise l\u2019\u00e9limination de la double imposition.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/iran\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/iran\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/iran\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/iran\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-iran.webp\" alt=\"Ispahan, Iran\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 19 \u00b7 Fonction publique<\/span><b>Ispahan, Iran<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les r\u00e9mun\u00e9rations et pensions publiques vers\u00e9es au titre de fonctions de caract\u00e8re public sont imposables dans l\u2019\u00c9tat qui les verse (article 19, paragraphe 1).<\/li><li>Les sommes li\u00e9es \u00e0 une activit\u00e9 commerciale ou industrielle d\u2019une personne publique suivent les r\u00e8gles des salaires, tanti\u00e8mes et pensions priv\u00e9es (article 19, paragraphe 2).<\/li><li>Un r\u00e9sident de France dont la r\u00e9mun\u00e9ration publique est imposable en Iran en est exon\u00e9r\u00e9 en France, sous r\u00e9serve du taux effectif (article 23, paragraphe 2, a et e).<\/li><li>Un r\u00e9sident d\u2019Iran impute l\u2019imp\u00f4t per\u00e7u en France sur l\u2019imp\u00f4t iranien aff\u00e9rent \u00e0 ces revenus (article 23, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Qui impose votre r\u00e9mun\u00e9ration ou votre pension publique\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>Agent de l\u2019\u00c9tat fran\u00e7ais en poste en Iran<\/span><span class=\"etat fr\">France\u00a0; Iran avec imputation<\/span><span class=\"ref\">Art. 19 \u00a7 1 et 23 \u00a7 1<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 de la fonction publique fran\u00e7aise r\u00e9sident d\u2019Iran<\/span><span class=\"etat fr\">France\u00a0; Iran avec imputation<\/span><span class=\"ref\">Art. 19 \u00a7 1 et 23 \u00a7 1<\/span><\/div><div class=\"r\"><span>Pension publique iranienne d\u2019un r\u00e9sident de France<\/span><span class=\"etat \">Iran\u00a0; exon\u00e9r\u00e9e en France (taux effectif)<\/span><span class=\"ref\">Art. 19 \u00a7 1 et 23 \u00a7 2<\/span><\/div><div class=\"r\"><span>Salari\u00e9 d\u2019une entreprise publique \u00e0 activit\u00e9 commerciale<\/span><span class=\"etat \">R\u00e8gles des art. 15, 16 et 18<\/span><span class=\"ref\">Art. 19 \u00a7 2<\/span><\/div><\/div><p class=\"note2\">Les fonctionnaires diplomatiques ou consulaires conservent leurs privil\u00e8ges fiscaux (article 27, paragraphe 1).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 19, paragraphe 1<\/span><p>\u00ab 1. Les r\u00e9mun\u00e9rations, y compris les pensions, vers\u00e9es par un Etat contractant ou l&#x27;une de ses subdivisions politiques ou collectivit\u00e9s locales, ou un \u00e9tablissement public de cet Etat soit directement, soit par pr\u00e9l\u00e8vement sur des fonds qu&#x27;ils ont constitu\u00e9s, \u00e0 une personne physique au titre de services rendus \u00e0 cet Etat ou \u00e0 cette subdivision ou collectivit\u00e9, ou \u00e0 cet \u00e9tablissement public, dans l&#x27;exercice de fonctions de caract\u00e8re public, sont imposables dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 19, paragraphe 2<\/span><p>\u00ab 2. Les dispositions des articles 15, 16 et 18 s&#x27;appliquent aux r\u00e9mun\u00e9rations ou pensions vers\u00e9es au titre de services rendus dans le cadre d&#x27;une activit\u00e9 commerciale ou industrielle exerc\u00e9e par l&#x27;un des Etats contractants ou l&#x27;une de ses subdivisions politiques ou collectivit\u00e9s locales ou l&#x27;un de ses \u00e9tablissements publics. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Comment lire l\u2019article 19<\/h2><p>Trois questions\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Qui paie\u00a0?<\/b><span>Un \u00c9tat, une subdivision, une collectivit\u00e9 ou un \u00e9tablissement public, directement ou par un fonds.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Pour quelles fonctions\u00a0?<\/b><span>Des fonctions de caract\u00e8re public\u00a0; une activit\u00e9 commerciale ou industrielle renvoie aux articles 15, 16 et 18.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Comment \u00e9viter la double imposition\u00a0?<\/b><span>Exon\u00e9ration en France avec taux effectif, imputation en Iran (article 23).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un ancien fonctionnaire fran\u00e7ais install\u00e9 en Iran reste imposable en France sur sa pension publique\u00a0; si l\u2019Iran l\u2019impose aussi, l\u2019imp\u00f4t fran\u00e7ais s\u2019impute sur l\u2019imp\u00f4t iranien aff\u00e9rent, dans la limite pr\u00e9vue. Ses autres revenus suivent la r\u00e9sidence \u00e9tablie selon l\u2019article 4. Distinguer les pensions publiques des pensions priv\u00e9es avant le d\u00e9part \u00e9vite des erreurs d\u00e9claratives.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=iran-fonction-publique-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 ma pension publique<\/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 \u00eates agent public ou retrait\u00e9 de la fonction publique et vous vivez ou allez vivre en Iran\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=iran-fonction-publique-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/iran\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/iran\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/iran\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/iran\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/iran\/\">Convention France\u2013Iran : 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\/iran\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/fonction-publique\/\" class=\"cur\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/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-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>La nationalit\u00e9 change-t-elle la r\u00e8gle\u00a0?<\/summary><p>Non\u00a0: l\u2019article 19, paragraphe 1, ne pr\u00e9voit pas d\u2019exception tenant \u00e0 la nationalit\u00e9\u00a0; il vise les fonctions de caract\u00e8re public r\u00e9mun\u00e9r\u00e9es par la personne publique.<\/p><\/details><details><summary>Un salari\u00e9 d\u2019un \u00e9tablissement public commercial est-il concern\u00e9\u00a0?<\/summary><p>Non\u00a0: pour une activit\u00e9 commerciale ou industrielle, ce sont les r\u00e8gles des articles 15, 16 et 18 qui s\u2019appliquent (article 19, paragraphe 2).<\/p><\/details><details><summary>Les revenus exon\u00e9r\u00e9s en France sont-ils sans effet sur mon imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non\u00a0: la France peut calculer l\u2019imp\u00f4t sur les revenus qu\u2019elle impose au taux correspondant \u00e0 l\u2019ensemble du revenu imposable (article 23, paragraphe 2, e).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 T\u00e9h\u00e9ran le 7 novembre 1973, qui vise les imp\u00f4ts sur le revenu \u2014 Convention avec l&#x27;Iran (impots.gouv.fr). Statut : En vigueur depuis le 10 avril 1975. 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 Iran ?<\/span><h3>Faire le point sur ma pension publique\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=iran-fonction-publique-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\/iran\/\">Convention France\u2013Iran : 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 Iran ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=iran-fonction-publique-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\u2013Iran \u203a Article 19 \u00b7 Fonction publique Convention France\u2013IranConvention sign\u00e9e \u00e0 T\u00e9h\u00e9ran le 7 novembre 1973, qui vise les imp\u00f4ts sur le revenu Agent public ou retrait\u00e9<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22383,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22994","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22994","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=22994"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22994\/revisions"}],"predecessor-version":[{"id":28454,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22994\/revisions\/28454"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22383"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}