{"id":23041,"date":"2026-11-08T12:41:09","date_gmt":"2026-11-08T11:41:09","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/jamaique\/pensions-retraite\/"},"modified":"2026-11-08T17:24:22","modified_gmt":"2026-11-08T16:24:22","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/jamaique\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 install\u00e9 en Jama\u00efque\u00a0: o\u00f9 votre pension est-elle impos\u00e9e\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\":\"Ma retraite de s\u00e9curit\u00e9 sociale fran\u00e7aise est-elle impos\u00e9e en France si je vis en Jama\u00efque ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : elle est imposable en France (article 18, paragraphe 2). La Jama\u00efque accorde alors \u00e0 son r\u00e9sident une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en France (article 22, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Les rentes sont-elles trait\u00e9es comme les pensions ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : les rentes pay\u00e9es \u00e0 un r\u00e9sident d\u2019un \u00c9tat ne sont imposables que dans cet \u00c9tat (article 18, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si la France et la Jama\u00efque 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\/jamaique\/\">France\u2013Jama\u00efque<\/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\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>Retrait\u00e9 install\u00e9 en Jama\u00efque\u00a0: o\u00f9 votre pension est-elle impos\u00e9e\u00a0? L\u2019article 18 de la convention franco-jama\u00efcaine<\/h1>\n<p class=\"lead\">Une pension vers\u00e9e au titre d\u2019un ancien emploi, comme une rente, 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.<\/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\/fonction-publique\/\">Fonction publique<\/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 18 \u00b7 Pensions de retraite<\/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 pensions pay\u00e9es au titre d\u2019un emploi ant\u00e9rieur et les rentes ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire (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>Une rente est une somme d\u00e9termin\u00e9e payable p\u00e9riodiquement \u00e0 \u00e9ch\u00e9ances fixes, \u00e0 vie ou pendant une p\u00e9riode d\u00e9termin\u00e9e, en contrepartie d\u2019un paiement (article 18, paragraphe 3).<\/li><li>Les pensions publiques rel\u00e8vent de l\u2019article 19\u00a0: imposables seulement dans l\u2019\u00c9tat payeur, sauf r\u00e9sident national de l\u2019autre \u00c9tat (article 19, paragraphe 2).<\/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 Jama\u00efque<\/span><span class=\"etat \">Jama\u00efque seulement<\/span><span class=\"ref\">Art. 18 \u00a7 1<\/span><\/div><div class=\"r\"><span>Rente viag\u00e8re, b\u00e9n\u00e9ficiaire r\u00e9sident de Jama\u00efque<\/span><span class=\"etat \">Jama\u00efque 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 Jama\u00efque<\/span><span class=\"etat fr\">France\u00a0; d\u00e9duction en Jama\u00efque<\/span><span class=\"ref\">Art. 18 \u00a7 2 et 22 \u00a7 2<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise, retrait\u00e9 r\u00e9sident de Jama\u00efque<\/span><span class=\"etat fr\">France seulement, sauf nationalit\u00e9 jama\u00efcaine<\/span><span class=\"ref\">Art. 19 \u00a7 2<\/span><\/div><\/div><p class=\"note2\">Lorsque l\u2019\u00c9tat de r\u00e9sidence n\u2019impose que la fraction d\u2019un revenu transf\u00e9r\u00e9e ou per\u00e7ue sur son territoire, l\u2019exon\u00e9ration ou la r\u00e9duction pr\u00e9vue dans l\u2019autre \u00c9tat ne vaut que pour cette fraction (article 27, paragraphe 1).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 18, paragraphes 1 et 2<\/span><p>\u00ab 1. Sous r\u00e9serve des dispositions du paragraphe 2 de l&#x27;article 19, les pensions et autres r\u00e9mun\u00e9rations similaires pay\u00e9es \u00e0 un r\u00e9sident d&#x27;un Etat contractant au titre d&#x27;un emploi ant\u00e9rieur et les rentes pay\u00e9es \u00e0 un tel r\u00e9sident 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&#x27;un 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 Jama\u00efque\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 somme\u00a0?<\/b><span>Pension d\u2019un ancien emploi, rente, s\u00e9curit\u00e9 sociale ou pension publique.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Quel article s\u2019applique\u00a0?<\/b><span>Article 18, paragraphe 1 ou 2, ou article 19.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Comment \u00e9viter la double imposition\u00a0?<\/b><span>Par le cr\u00e9dit ou la d\u00e9duction pr\u00e9vus \u00e0 l\u2019article 22.<\/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 ou une rente suit la r\u00e9sidence du b\u00e9n\u00e9ficiaire, 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 Jama\u00efque, chaque pension se classe dans la bonne cat\u00e9gorie et 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=jamaique-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 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-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\/jamaique\/residence-fiscale\/\">R\u00e9sidence fiscale<\/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\/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\/\" class=\"cur\"><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\/\"><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<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 France si je vis en Jama\u00efque\u00a0?<\/summary><p>Oui\u00a0: elle est imposable en France (article 18, paragraphe 2). La Jama\u00efque accorde alors \u00e0 son r\u00e9sident une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en France (article 22, paragraphe 2).<\/p><\/details><details><summary>Les rentes sont-elles trait\u00e9es comme les pensions\u00a0?<\/summary><p>Oui\u00a0: les rentes pay\u00e9es \u00e0 un r\u00e9sident d\u2019un \u00c9tat ne sont imposables que dans cet \u00c9tat (article 18, paragraphe 1).<\/p><\/details><details><summary>Que se passe-t-il si la France et la Jama\u00efque 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 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 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=jamaique-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\/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-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\u2013Jama\u00efque \u203a Article 18 \u00b7 Pensions de retraite Convention France\u2013Jama\u00efqueConvention sign\u00e9e \u00e0 Kingston le 9 ao\u00fbt 1995, qui vise les imp\u00f4ts sur le revenu Retrait\u00e9 install\u00e9 en<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-23041","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23041","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=23041"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23041\/revisions"}],"predecessor-version":[{"id":25047,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23041\/revisions\/25047"}],"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=23041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}