{"id":23045,"date":"2026-11-08T12:41:42","date_gmt":"2026-11-08T11:41:42","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/jamaique\/salaires\/"},"modified":"2026-11-09T00:14:51","modified_gmt":"2026-11-08T23:14:51","slug":"salaires","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/jamaique\/salaires\/","title":{"rendered":"Salari\u00e9 entre la France et la Jama\u00efque\u00a0: o\u00f9 votre salaire est-il impos\u00e9\u00a0? L\u2019article 15 de la convention"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg *)){all:revert;box-sizing:border-box}#bcv{--bg:#F6F5F1;--card:#FFFFFF;--border:#E4E2DA;--text:#111311;--muted:#5B615E;--dim:#8A908C;--lime:#C8F020;--dark:#0B1317;--limed:#E6FF2A;--dtext:#F2F5F4;--dmuted:#8FA3AD;--dborder:#2B3B45}#bcv *{box-sizing:border-box}#bcv{-webkit-text-size-adjust:100%}#bcv{margin:0;background:var(--bg);color:var(--text);font-family:Inter,system-ui,-apple-system,\"Segoe UI\",Helvetica,Arial,sans-serif;font-size:15px;line-height:1.55;-webkit-font-smoothing:antialiased}#bcv a{color:inherit}#bcv .mono{font-family:\"Geist 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France, avec 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).\"}},{\"@type\":\"Question\",\"name\":\"Les jetons de pr\u00e9sence suivent-ils la r\u00e8gle des salaires ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : ils sont imposables dans l\u2019\u00c9tat dont la soci\u00e9t\u00e9 est r\u00e9sidente (article 16).\"}}]}<\/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 15 \u00b7 Salaires<\/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>Salari\u00e9 entre la France et la Jama\u00efque\u00a0: o\u00f9 votre salaire est-il impos\u00e9\u00a0? L\u2019article 15 de la convention<\/h1>\n<p class=\"lead\">Un salaire est imposable dans l\u2019\u00c9tat o\u00f9 le travail est effectu\u00e9. Une mission courte reste imposable dans l\u2019\u00c9tat de r\u00e9sidence si trois conditions sont r\u00e9unies, dont un s\u00e9jour de 183 jours au plus au cours de l\u2019ann\u00e9e fiscale.<\/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 15 \u00b7 Salaires<\/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 salaires ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence, sauf si l\u2019emploi est exerc\u00e9 dans l\u2019autre \u00c9tat, qui peut alors imposer les r\u00e9mun\u00e9rations correspondantes (article 15, paragraphe 1).<\/li><li>Une mission dans l\u2019autre \u00c9tat reste imposable dans l\u2019\u00c9tat de r\u00e9sidence si le s\u00e9jour n\u2019exc\u00e8de pas 183 jours au cours de l\u2019ann\u00e9e fiscale, si l\u2019employeur n\u2019est pas r\u00e9sident de cet \u00c9tat et si aucun \u00e9tablissement stable n\u2019y supporte le salaire (article 15, paragraphe 2).<\/li><li>Un enseignant ou chercheur venu de l\u2019autre \u00c9tat n\u2019est imposable que dans cet autre \u00c9tat pendant 24 mois au plus (article 20, paragraphe 2).<\/li><li>Les jetons de pr\u00e9sence d\u2019un administrateur sont imposables dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 (article 16).<\/li><\/ul><\/div>\n<h2>Qui impose votre salaire\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>R\u00e9sident de France travaillant en Jama\u00efque plus de 183 jours<\/span><span class=\"etat \">Jama\u00efque\u00a0; France avec cr\u00e9dit<\/span><span class=\"ref\">Art. 15 \u00a7 1 et 22 \u00a7 1<\/span><\/div><div class=\"r\"><span>Mission courte en Jama\u00efque, employeur fran\u00e7ais, salaire non support\u00e9 sur place<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 15 \u00a7 2<\/span><\/div><div class=\"r\"><span>Enseignant fran\u00e7ais venu enseigner en Jama\u00efque<\/span><span class=\"etat fr\">France seulement, 24 mois au plus<\/span><span class=\"ref\">Art. 20 \u00a7 2<\/span><\/div><div class=\"r\"><span>Navigant en trafic international<\/span><span class=\"etat \">\u00c9tat du si\u00e8ge de direction effective<\/span><span class=\"ref\">Art. 15 \u00a7 3<\/span><\/div><div class=\"r\"><span>Administrateur d\u2019une soci\u00e9t\u00e9 jama\u00efcaine<\/span><span class=\"etat \">Jama\u00efque\u00a0; France avec cr\u00e9dit<\/span><span class=\"ref\">Art. 16 et 22 \u00a7 1<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 15, paragraphe 1<\/span><p>\u00ab 1. Sous r\u00e9serve des dispositions des articles 16, 18, 19 et 20, les salaires, traitements et autres r\u00e9mun\u00e9rations similaires qu&#x27;un r\u00e9sident d&#x27;un Etat contractant re\u00e7oit au titre d&#x27;un emploi salari\u00e9 ne sont imposables que dans cet Etat, \u00e0 moins que l&#x27;emploi ne soit exerc\u00e9 dans l&#x27;autre Etat contractant. Si l&#x27;emploi y est exerc\u00e9, les r\u00e9mun\u00e9rations re\u00e7ues \u00e0 ce titre sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 15, paragraphe 2<\/span><p>\u00ab 2. Nonobstant les dispositions du paragraphe 1, les r\u00e9mun\u00e9rations qu&#x27;un r\u00e9sident d&#x27;un Etat contractant re\u00e7oit au titre d&#x27;un emploi salari\u00e9 exerc\u00e9 dans l&#x27;autre Etat contractant ne sont imposables que dans le premier Etat si\u00a0: a) Le b\u00e9n\u00e9ficiaire s\u00e9journe dans l&#x27;autre Etat pendant une p\u00e9riode ou des p\u00e9riodes n&#x27;exc\u00e9dant pas au total 183 jours au cours de l&#x27;ann\u00e9e fiscale consid\u00e9r\u00e9e, et b) Les r\u00e9mun\u00e9rations sont pay\u00e9es par un employeur ou pour le compte d&#x27;un employeur qui n&#x27;est pas un r\u00e9sident de l&#x27;autre Etat, et c) La charge des r\u00e9mun\u00e9rations n&#x27;est pas support\u00e9e par un \u00e9tablissement stable que l&#x27;employeur a dans l&#x27;autre Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Les trois conditions de la mission courte<\/h2><p>Elles doivent \u00eatre r\u00e9unies toutes les trois (article 15, paragraphe 2)\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>183 jours au plus<\/b><span>Au total au cours de l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Employeur non r\u00e9sident<\/b><span>Le salaire est pay\u00e9 par un employeur qui n\u2019est pas r\u00e9sident de l\u2019\u00c9tat o\u00f9 le travail est exerc\u00e9.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Pas de charge locale<\/b><span>Aucun \u00e9tablissement stable de l\u2019employeur dans cet \u00c9tat ne supporte le salaire.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Ici, les 183 jours se comptent au cours de l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e, et non sur une p\u00e9riode glissante. Une refacturation du salaire \u00e0 une structure jama\u00efcaine peut faire perdre le b\u00e9n\u00e9fice de la mission courte. Pour un salaire imposable en Jama\u00efque, le r\u00e9sident de France obtient un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t jama\u00efcain pay\u00e9, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=jamaique-salaires-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>S\u00e9curiser l\u2019imposition de ma mission<\/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 salari\u00e9 et vous travaillez, ou allez travailler, 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-salaires-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\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/jamaique\/salaires\/\" class=\"cur\"><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-20-20-40\/\">BOI-INT-DG-20-20-40 \u00b7 Revenus immobiliers, plus-values, salaires<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-10-10\/\">BOI-INT-DG-20-10-10 \u00b7 Domicile fiscal et r\u00e9sidence conventionnelle<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-domic-10-20-10\/\">BOI-IR-DOMIC-10-20-10 \u00b7 Calcul de l\u2019imp\u00f4t des non-r\u00e9sidents<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Comment sont compt\u00e9s les 183 jours\u00a0?<\/summary><p>Au total, au cours de l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e (article 15, paragraphe 2, a).<\/p><\/details><details><summary>Un salaire impos\u00e9 en Jama\u00efque est-il aussi impos\u00e9 en France\u00a0?<\/summary><p>Il est pris en compte en France pour un r\u00e9sident de France, avec 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).<\/p><\/details><details><summary>Les jetons de pr\u00e9sence suivent-ils la r\u00e8gle des salaires\u00a0?<\/summary><p>Non\u00a0: ils sont imposables dans l\u2019\u00c9tat dont la soci\u00e9t\u00e9 est r\u00e9sidente (article 16).<\/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>S\u00e9curiser l\u2019imposition de ma mission\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-salaires-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-salaires-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 15 \u00b7 Salaires Convention France\u2013Jama\u00efqueConvention sign\u00e9e \u00e0 Kingston le 9 ao\u00fbt 1995, qui vise les imp\u00f4ts sur le revenu Salari\u00e9 entre la France et<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-23045","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23045","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=23045"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23045\/revisions"}],"predecessor-version":[{"id":28539,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23045\/revisions\/28539"}],"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=23045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}