{"id":23040,"date":"2026-11-08T12:41:02","date_gmt":"2026-11-08T11:41:02","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/jamaique\/interets\/"},"modified":"2026-11-09T00:14:20","modified_gmt":"2026-11-08T23:14:20","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/jamaique\/interets\/","title":{"rendered":"Int\u00e9r\u00eats per\u00e7us entre la France et la Jama\u00efque\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 la personne qui les re\u00e7oit en est le b\u00e9n\u00e9ficiaire effectif (article 11, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Que faire si l\u2019imp\u00f4t jama\u00efcain d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais correspondant ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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 de source \u00e9trang\u00e8re (article 22, paragraphe 1, c).\"}},{\"@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 (article 11, paragraphe 4).\"}}]}<\/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 11 \u00b7 Int\u00e9r\u00eats<\/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>Int\u00e9r\u00eats per\u00e7us entre la France et la Jama\u00efque\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 10 % du montant brut\u00a0; les int\u00e9r\u00eats pay\u00e9s \u00e0 l\u2019autre \u00c9tat, ou garantis par lui, \u00e9chappent \u00e0 cette retenue.<\/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\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/jamaique\/revenus-immobiliers\/\">Revenus immobiliers<\/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 11 \u00b7 Int\u00e9r\u00eats<\/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 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 la personne qui les re\u00e7oit en est le b\u00e9n\u00e9ficiaire effectif (article 11, paragraphe 2).<\/li><li>Les int\u00e9r\u00eats pay\u00e9s \u00e0 l\u2019autre \u00c9tat, \u00e0 une institution agissant pour son compte, ou \u00e0 un r\u00e9sident au titre de cr\u00e9ances garanties ou assur\u00e9es par cet \u00c9tat, ne sont pas imposables dans l\u2019\u00c9tat de la source (article 11, paragraphe 3).<\/li><li>La France accorde \u00e0 ses r\u00e9sidents un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Jama\u00efque, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 22, 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 jama\u00efcaine, b\u00e9n\u00e9ficiaire r\u00e9sident de France<\/span><span class=\"etat fr\">France\u00a0; Jama\u00efque 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 Jama\u00efque<\/span><span class=\"etat \">Jama\u00efque\u00a0; France 10 % maximum<\/span><span class=\"ref\">Art. 11 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance garantie ou assur\u00e9e par l\u2019\u00c9tat de r\u00e9sidence<\/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 art. 7 ou 14<\/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 sont aussi imposables dans l&#x27;Etat contractant d&#x27;o\u00f9 ils proviennent et selon la l\u00e9gislation de cet Etat, mais si la personne qui re\u00e7oit les int\u00e9r\u00eats en est le b\u00e9n\u00e9ficiaire effectif, l&#x27;imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 10 p. cent du montant brut des int\u00e9r\u00eats. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 3<\/span><p>\u00ab 3. Nonobstant les dispositions du paragraphe 2, les int\u00e9r\u00eats provenant d&#x27;un Etat contractant et pay\u00e9s \u00e0 l&#x27;autre Etat contractant ou \u00e0 toute institution agissant pour le compte de cet autre Etat, ou \u00e0 un r\u00e9sident de cet autre Etat \u00e0 raison de cr\u00e9ances garanties ou assur\u00e9es par cet autre Etat ou par toute institution agissant pour le compte de cet autre Etat ne sont pas imposables dans le premier 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 jama\u00efcain<\/h2><p>Pour un r\u00e9sident de France\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Retenue en Jama\u00efque<\/b><span>10 % au plus du montant brut.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition en France<\/b><span>Les int\u00e9r\u00eats entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t jama\u00efcain pay\u00e9, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Exc\u00e9dent<\/b><span>Si l\u2019imp\u00f4t jama\u00efcain d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais, saisine possible de l\u2019autorit\u00e9 comp\u00e9tente fran\u00e7aise.<\/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 jama\u00efcaine ne peut d\u00e9passer 10 % du montant brut et elle s\u2019impute sur l\u2019imp\u00f4t fran\u00e7ais dans la limite de celui-ci. Lorsque l\u2019imp\u00f4t jama\u00efcain d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais correspondant, le r\u00e9sident de France peut demander \u00e0 l\u2019administration fran\u00e7aise d\u2019imputer l\u2019exc\u00e9dent sur l\u2019imp\u00f4t d\u00fb \u00e0 raison d\u2019autres revenus \u00e9trangers.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=jamaique-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 jama\u00efcaine 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=jamaique-interets-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\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/jamaique\/revenus-immobiliers\/\">Revenus immobiliers<\/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\/\"><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\/\" class=\"cur\"><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-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 la personne qui les re\u00e7oit en est le b\u00e9n\u00e9ficiaire effectif (article 11, paragraphe 2).<\/p><\/details><details><summary>Que faire si l\u2019imp\u00f4t jama\u00efcain d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais correspondant\u00a0?<\/summary><p>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 de source \u00e9trang\u00e8re (article 22, paragraphe 1, c).<\/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 (article 11, paragraphe 4).<\/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 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=jamaique-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\/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-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\u2013Jama\u00efque \u203a Article 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013Jama\u00efqueConvention sign\u00e9e \u00e0 Kingston le 9 ao\u00fbt 1995, 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":22388,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23040","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23040","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=23040"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23040\/revisions"}],"predecessor-version":[{"id":28529,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23040\/revisions\/28529"}],"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=23040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}