{"id":22995,"date":"2026-11-08T12:35:01","date_gmt":"2026-11-08T11:35:01","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/iran\/interets\/"},"modified":"2026-11-09T00:09:34","modified_gmt":"2026-11-08T23:09:34","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/iran\/interets\/","title":{"rendered":"Int\u00e9r\u00eats per\u00e7us entre la France et l\u2019Iran\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\":\"15 % du montant des int\u00e9r\u00eats (article 11, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"D\u2019o\u00f9 proviennent les int\u00e9r\u00eats au sens de la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"De l\u2019\u00c9tat du d\u00e9biteur ; si celui-ci a un \u00e9tablissement stable qui supporte la charge des int\u00e9r\u00eats, de l\u2019\u00c9tat de cet \u00e9tablissement (article 11, paragraphe 6).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France \u00e9vite-t-elle la double imposition ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par un cr\u00e9dit d\u2019imp\u00f4t correspondant \u00e0 l\u2019imp\u00f4t per\u00e7u en Iran, imput\u00e9 sur l\u2019imp\u00f4t fran\u00e7ais dans la base duquel les int\u00e9r\u00eats sont inclus (article 23, paragraphe 2, 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\/iran\/\">France\u2013Iran<\/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\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>Int\u00e9r\u00eats per\u00e7us entre la France et l\u2019Iran\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 aussi les imposer, sans d\u00e9passer 15 % de leur montant, et la France accorde \u00e0 ses r\u00e9sidents un cr\u00e9dit d\u2019imp\u00f4t.<\/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\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/iran\/revenus-immobiliers\/\">Revenus immobiliers<\/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 11 \u00b7 Int\u00e9r\u00eats<\/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 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 15 % du montant des int\u00e9r\u00eats (article 11, paragraphe 2).<\/li><li>Les int\u00e9r\u00eats de pr\u00eats ou cr\u00e9dits consentis par un gouvernement, ou par une entreprise dans le cadre d\u2019un accord financier entre les deux \u00c9tats, peuvent \u00e9chapper \u00e0 l\u2019imp\u00f4t de la source (article 11, paragraphe 3).<\/li><li>La France accorde \u00e0 ses r\u00e9sidents un cr\u00e9dit d\u2019imp\u00f4t correspondant \u00e0 l\u2019imp\u00f4t per\u00e7u en Iran, dans la limite de l\u2019imp\u00f4t fran\u00e7ais sur ces revenus (article 23, paragraphe 2, b).<\/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 iranienne, b\u00e9n\u00e9ficiaire r\u00e9sident de France<\/span><span class=\"etat fr\">France\u00a0; Iran 15 % 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 d\u2019Iran<\/span><span class=\"etat \">Iran\u00a0; France 15 % maximum<\/span><span class=\"ref\">Art. 11 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>Pr\u00eat public ou accord financier entre les deux \u00c9tats<\/span><span class=\"etat \">Pas d\u2019imp\u00f4t dans l\u2019\u00c9tat de la source<\/span><span class=\"ref\">Art. 11 \u00a7 3<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices (art. 7)<\/span><span class=\"ref\">Art. 11 \u00a7 5<\/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 1. Les int\u00e9r\u00eats provenant d&#x27;un Etat contractant et pay\u00e9s \u00e0 un r\u00e9sident de l&#x27;autre Etat contractant sont imposables dans cet autre Etat. 2. Toutefois, ces int\u00e9r\u00eats peuvent \u00eatre impos\u00e9s dans l&#x27;Etat contractant d&#x27;o\u00f9 ils proviennent et selon la l\u00e9gislation de cet Etat, mais l&#x27;imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 15 p. cent du montant des int\u00e9r\u00eats. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 3<\/span><p>\u00ab 3. Par d\u00e9rogation aux dispositions du paragraphe 2, les int\u00e9r\u00eats mentionn\u00e9s au paragraphe 1 ne peuvent pas \u00eatre impos\u00e9s dans l&#x27;Etat contractant d&#x27;o\u00f9 ils proviennent, lorsqu&#x27;ils sont pay\u00e9s, \u00e0 raison de pr\u00eats ou cr\u00e9dits consentis par le Gouvernement d&#x27;un des Etats contractants ou par une entreprise dudit Etat dans le cadre d&#x27;un accord financier entre les deux Etats contractants, \u00e0 un r\u00e9sident de l&#x27;autre Etat contractant, pour le financement d&#x27;op\u00e9rations qui entrent dans le champ des exon\u00e9rations pr\u00e9vues pour cette cat\u00e9gorie de revenus par la l\u00e9gislation fiscale interne de cet autre Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le circuit d\u2019un int\u00e9r\u00eat iranien<\/h2><p>Pour un r\u00e9sident de France\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Retenue en Iran<\/b><span>15 % au plus du montant des int\u00e9r\u00eats.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition en France<\/b><span>Les int\u00e9r\u00eats sont inclus dans la base de l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>Correspondant \u00e0 l\u2019imp\u00f4t per\u00e7u en Iran, sans exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais sur ces int\u00e9r\u00eats.<\/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 iranienne ne peut d\u00e9passer 15 % des int\u00e9r\u00eats et elle s\u2019impute sur l\u2019imp\u00f4t fran\u00e7ais dans la limite de celui-ci. L\u2019exon\u00e9ration \u00e0 la source de l\u2019article 11, paragraphe 3, vise des pr\u00eats publics ou conclus dans le cadre d\u2019un accord financier entre les \u00c9tats\u00a0: elle ne concerne pas les placements ordinaires des particuliers.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=iran-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 iranienne 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=iran-interets-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\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/iran\/revenus-immobiliers\/\">Revenus immobiliers<\/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\/\"><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\/\" class=\"cur\"><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-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>15 % du montant des int\u00e9r\u00eats (article 11, paragraphe 2).<\/p><\/details><details><summary>D\u2019o\u00f9 proviennent les int\u00e9r\u00eats au sens de la convention\u00a0?<\/summary><p>De l\u2019\u00c9tat du d\u00e9biteur\u00a0; si celui-ci a un \u00e9tablissement stable qui supporte la charge des int\u00e9r\u00eats, de l\u2019\u00c9tat de cet \u00e9tablissement (article 11, paragraphe 6).<\/p><\/details><details><summary>Comment la France \u00e9vite-t-elle la double imposition\u00a0?<\/summary><p>Par un cr\u00e9dit d\u2019imp\u00f4t correspondant \u00e0 l\u2019imp\u00f4t per\u00e7u en Iran, imput\u00e9 sur l\u2019imp\u00f4t fran\u00e7ais dans la base duquel les int\u00e9r\u00eats sont inclus (article 23, paragraphe 2, b).<\/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 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=iran-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\/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-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\u2013Iran \u203a Article 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013IranConvention sign\u00e9e \u00e0 T\u00e9h\u00e9ran le 7 novembre 1973, qui vise les imp\u00f4ts sur le revenu Int\u00e9r\u00eats per\u00e7us entre la France<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-22995","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22995","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=22995"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22995\/revisions"}],"predecessor-version":[{"id":28456,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22995\/revisions\/28456"}],"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=22995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}