{"id":23039,"date":"2026-11-08T12:40:55","date_gmt":"2026-11-08T11:40:55","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/jamaique\/fonction-publique\/"},"modified":"2026-11-09T00:14:13","modified_gmt":"2026-11-08T23:14:13","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/jamaique\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de la fonction publique en Jama\u00efque\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\":\"Un binational franco-jama\u00efcain retrait\u00e9 en Jama\u00efque est-il impos\u00e9 en France sur sa pension publique fran\u00e7aise ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019exception ne joue que pour un r\u00e9sident de Jama\u00efque qui a la nationalit\u00e9 jama\u00efcaine sans avoir la nationalit\u00e9 fran\u00e7aise (article 19, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Un salari\u00e9 d\u2019un \u00e9tablissement public commercial est-il concern\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : pour une activit\u00e9 industrielle ou commerciale, ce sont les r\u00e8gles des articles 15, 16 et 18 qui s\u2019appliquent (article 19, paragraphe 3).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France traite-t-elle une pension publique jama\u00efcaine d\u2019un r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si elle n\u2019est imposable qu\u2019en Jama\u00efque, la France la prend en compte avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 22, paragraphe 1, a, i).\"}}]}<\/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\/jamaique\/\">France\u2013Jama\u00efque<\/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\u2013Jama\u00efque<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Kingston le 9 ao\u00fbt 1995, qui vise les imp\u00f4ts sur le revenu<\/span><\/div>\n<h1>Agent public ou retrait\u00e9 de la fonction publique en Jama\u00efque\u00a0: qui vous impose\u00a0? L\u2019article 19 de la convention<\/h1>\n<p class=\"lead\">Les traitements et pensions vers\u00e9s par un \u00c9tat, une collectivit\u00e9 locale ou une personne morale de droit public ne sont imposables que dans l\u2019\u00c9tat qui les paie. L\u2019exception vise le r\u00e9sident de l\u2019autre \u00c9tat qui en a la nationalit\u00e9 sans avoir celle de l\u2019\u00c9tat payeur.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/jamaique\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/jamaique\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/jamaique\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/jamaique\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-jamaique.webp\" alt=\"Negril, Jama\u00efque\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 19 \u00b7 Fonction publique<\/span><b>Negril, Jama\u00efque<\/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 publiques, autres que les pensions, ne sont imposables que dans l\u2019\u00c9tat qui les paie (article 19, paragraphe 1).<\/li><li>Elles ne sont imposables que dans l\u2019autre \u00c9tat si les services y sont rendus par un r\u00e9sident de cet \u00c9tat qui en a la nationalit\u00e9 sans avoir celle de l\u2019\u00c9tat payeur (article 19, paragraphe 1).<\/li><li>Les pensions publiques ne sont imposables que dans l\u2019\u00c9tat payeur, sauf si le retrait\u00e9 r\u00e9side dans l\u2019autre \u00c9tat et en a la nationalit\u00e9 sans avoir celle de l\u2019\u00c9tat payeur (article 19, paragraphe 2).<\/li><li>Les sommes li\u00e9es \u00e0 une activit\u00e9 industrielle ou commerciale d\u2019une personne publique suivent les r\u00e8gles des salaires, jetons de pr\u00e9sence et pensions priv\u00e9es (article 19, paragraphe 3).<\/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 Jama\u00efque<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Agent recrut\u00e9 sur place, r\u00e9sident et seulement de nationalit\u00e9 jama\u00efcaine<\/span><span class=\"etat \">Jama\u00efque seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 de la fonction publique fran\u00e7aise r\u00e9sident de Jama\u00efque<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 2<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 r\u00e9sident de Jama\u00efque, de nationalit\u00e9 jama\u00efcaine et non fran\u00e7aise<\/span><span class=\"etat \">Jama\u00efque seulement<\/span><span class=\"ref\">Art. 19 \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 3<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\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, autres que les pensions, pay\u00e9es par un Etat contractant ou l&#x27;une de ses collectivit\u00e9s locales, ou par une de leurs personnes morales de droit public \u00e0 une personne physique au titre de services rendus ne sont imposables que dans cet Etat. Toutefois, ces r\u00e9mun\u00e9rations ne sont imposables que dans l&#x27;autre Etat contractant si les services sont rendus dans cet autre Etat et si la personne physique est un r\u00e9sident de cet autre Etat et en poss\u00e8de la nationalit\u00e9 sans poss\u00e9der en m\u00eame temps la nationalit\u00e9 du premier Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 19, paragraphe 2<\/span><p>\u00ab 2. Les pensions pay\u00e9es par un Etat contractant ou l&#x27;une de ses collectivit\u00e9s locales, ou par une de leurs personnes morales de droit public, 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 ne sont imposables que dans cet Etat. Toutefois, ces pensions ne sont imposables que dans l&#x27;autre Etat contractant si la personne physique est un r\u00e9sident de cet autre Etat et en poss\u00e8de la nationalit\u00e9 sans poss\u00e9der en m\u00eame temps la nationalit\u00e9 du premier Etat. \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 collectivit\u00e9 locale ou une personne morale de droit public, directement ou par un fonds.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Quelle activit\u00e9\u00a0?<\/b><span>Une activit\u00e9 industrielle ou commerciale renvoie aux articles 15, 16 et 18.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Quelle nationalit\u00e9\u00a0?<\/b><span>Seul un r\u00e9sident national de l\u2019autre \u00c9tat, sans la nationalit\u00e9 de l\u2019\u00c9tat payeur, \u00e9chappe \u00e0 l\u2019\u00c9tat payeur.<\/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 Jama\u00efque reste impos\u00e9 en France sur sa pension publique, et seulement en France\u00a0; un binational franco-jama\u00efcain aussi, puisqu\u2019il a la nationalit\u00e9 de l\u2019\u00c9tat payeur. Les autres revenus suivent la r\u00e9sidence \u00e9tablie selon l\u2019article 4\u00a0: il est utile de les distinguer avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=jamaique-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 Jama\u00efque\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=jamaique-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\/jamaique\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/jamaique\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/jamaique\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/jamaique\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/jamaique\/\">Convention France\u2013Jama\u00efque : 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\/jamaique\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/jamaique\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/jamaique\/fonction-publique\/\" class=\"cur\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/jamaique\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/jamaique\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/jamaique\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/jamaique\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/jamaique\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/jamaique\/double-imposition\/\"><small>Art. 22<\/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>Un binational franco-jama\u00efcain retrait\u00e9 en Jama\u00efque est-il impos\u00e9 en France sur sa pension publique fran\u00e7aise\u00a0?<\/summary><p>Oui\u00a0: l\u2019exception ne joue que pour un r\u00e9sident de Jama\u00efque qui a la nationalit\u00e9 jama\u00efcaine sans avoir la nationalit\u00e9 fran\u00e7aise (article 19, paragraphe 2).<\/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 industrielle ou commerciale, ce sont les r\u00e8gles des articles 15, 16 et 18 qui s\u2019appliquent (article 19, paragraphe 3).<\/p><\/details><details><summary>Comment la France traite-t-elle une pension publique jama\u00efcaine d\u2019un r\u00e9sident de France\u00a0?<\/summary><p>Si elle n\u2019est imposable qu\u2019en Jama\u00efque, la France la prend en compte avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 22, paragraphe 1, a, i).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Kingston le 9 ao\u00fbt 1995, qui vise les imp\u00f4ts sur le revenu \u2014 Convention avec la Jama\u00efque (impots.gouv.fr). Statut : En vigueur depuis le 21 mai 1998. 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 Jama\u00efque ?<\/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=jamaique-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\/jamaique\/\">Convention France\u2013Jama\u00efque : 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 Jama\u00efque ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=jamaique-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\u2013Jama\u00efque \u203a Article 19 \u00b7 Fonction publique Convention France\u2013Jama\u00efqueConvention sign\u00e9e \u00e0 Kingston le 9 ao\u00fbt 1995, 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":22388,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23039","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23039","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=23039"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23039\/revisions"}],"predecessor-version":[{"id":28527,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23039\/revisions\/28527"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22388"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23039"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}