{"id":23176,"date":"2026-11-08T12:59:52","date_gmt":"2026-11-08T11:59:52","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/mali\/pensions-retraite\/"},"modified":"2026-11-09T00:28:58","modified_gmt":"2026-11-08T23:28:58","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/mali\/pensions-retraite\/","title":{"rendered":"Retraite au Mali\u00a0: qui impose votre pension\u00a0? L\u2019article 21 de la convention France\u2013Mali"},"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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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\":\"Une pension de fonctionnaire est-elle impos\u00e9e au Mali ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 21 vise les pensions sans distinguer leur origine : elle n\u2019est imposable que dans l\u2019\u00c9tat o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal.\"}},{\"@type\":\"Question\",\"name\":\"Une pension peut-elle \u00eatre impos\u00e9e dans les deux pays ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de l\u2019article 21 : elle n\u2019est imposable que dans l\u2019\u00c9tat o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal. L\u2019autre peut seulement en tenir compte pour le taux (article 26, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Les rentes viag\u00e8res suivent-elles la m\u00eame r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019article 21 vise ensemble les pensions et les rentes viag\u00e8res.\"}}]}<\/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\/mali\/\">France\u2013Mali<\/a> \u203a Article 21 \u00b7 Pensions de retraite<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Mali<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 22 septembre 1972, avec son protocole et l\u2019\u00e9change de lettres du m\u00eame jour<\/span><\/div>\n<h1>Retraite au Mali\u00a0: qui impose votre pension\u00a0? L\u2019article 21 de la convention France\u2013Mali<\/h1>\n<p class=\"lead\">Les pensions et les rentes viag\u00e8res ne sont imposables que dans l\u2019\u00c9tat o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal. Le texte ne distingue pas selon l\u2019origine, priv\u00e9e ou publique, de la pension. Tout d\u00e9pend donc d\u2019une question pr\u00e9alable\u00a0: \u00eates-vous domicili\u00e9 au Mali au sens de l\u2019article 2\u00a0?<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/mali\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mali\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mali\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mali\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-mali.webp\" alt=\"R\u00e9gion de Mopti, Mali\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 21 \u00b7 Pensions de retraite<\/span><b>R\u00e9gion de Mopti, Mali<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les pensions et les rentes viag\u00e8res ne sont imposables que dans l\u2019\u00c9tat o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal (article 21).<\/li><li>L\u2019article 21 ne distingue pas les pensions priv\u00e9es des pensions publiques, et la convention ne contient pas d\u2019article propre aux pensions publiques.<\/li><li>Le domicile se d\u00e9termine selon l\u2019article 2\u00a0: foyer permanent d\u2019habitation entendu comme centre des int\u00e9r\u00eats vitaux, puis s\u00e9jour le plus long, puis nationalit\u00e9.<\/li><li>Un revenu exclusivement imposable dans un \u00c9tat n\u2019entre pas dans la base de l\u2019imp\u00f4t de l\u2019autre, qui peut en tenir compte pour le taux (article 26, paragraphe 1).<\/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>Retrait\u00e9 du priv\u00e9 domicili\u00e9 au Mali<\/span><span class=\"etat \">Le Mali seulement<\/span><span class=\"ref\">Art. 21<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 de la fonction publique fran\u00e7aise domicili\u00e9 au Mali<\/span><span class=\"etat \">Le Mali seulement<\/span><span class=\"ref\">Art. 21<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 rest\u00e9 domicili\u00e9 en France<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 2 et 21<\/span><\/div><div class=\"r\"><span>Rente viag\u00e8re vers\u00e9e \u00e0 une personne domicili\u00e9e au Mali<\/span><span class=\"etat \">Le Mali seulement<\/span><span class=\"ref\">Art. 21<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 21<\/span><p>\u00ab Les pensions et les rentes viag\u00e8res ne sont imposables que dans l&#x27;Etat contractant o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le vrai sujet\u00a0: \u00eatre domicili\u00e9 au Mali<\/h2><p>L\u2019article 21 ne joue qu\u2019une fois le domicile \u00e9tabli. En cas de conflit, l\u2019article 2 tranche dans cet ordre\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer permanent d\u2019habitation<\/b><span>Entendu comme le centre des int\u00e9r\u00eats vitaux\u00a0: le lieu avec lequel vos relations personnelles sont les plus \u00e9troites.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>S\u00e9jour le plus long<\/b><span>Si ce lieu ne peut \u00eatre d\u00e9termin\u00e9\u00a0: l\u2019\u00c9tat o\u00f9 vous s\u00e9journez le plus longtemps.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Nationalit\u00e9<\/b><span>S\u00e9jours d\u2019\u00e9gale dur\u00e9e\u00a0: l\u2019\u00c9tat dont vous \u00eates ressortissant.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Accord des administrations<\/b><span>Ressortissant d\u2019aucun des deux \u00c9tats\u00a0: les autorit\u00e9s administratives sup\u00e9rieures tranchent d\u2019un commun accord.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/salarie-porte-envoye-au-mali-et-au-togo-par-une-societe-de-guernesey-pas-d\/\"><div class=\"h\"><span class=\"pill mono\">CAA Marseille<\/span><small>5 mai 2022<\/small><\/div><p>Salari\u00e9 port\u00e9 envoy\u00e9 au Mali et au Togo par une soci\u00e9t\u00e9 de Guernesey\u00a0: pas d&#x27;exon\u00e9ration de l&#x27;article 81 A, l&#x27;employeur n&#x27;\u00e9tant \u00e9tabli ni en France ni dans l&#x27;Union europ\u00e9enne ou l&#x27;EEE<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/mali\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Mali \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>La r\u00e8gle est favorable mais exigeante\u00a0: elle attribue toute la pension \u00e0 l\u2019\u00c9tat du domicile, y compris une pension publique fran\u00e7aise. Une installation au Mali doit donc \u00eatre r\u00e9elle et document\u00e9e, car c\u2019est le domicile au sens de l\u2019article 2, et non une simple d\u00e9claration de d\u00e9part, qui d\u00e9place l\u2019imposition. Une famille rest\u00e9e en France p\u00e8se lourd dans l\u2019appr\u00e9ciation du centre des int\u00e9r\u00eats vitaux.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mali-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 v\u00e9rifier ma r\u00e9sidence avant le d\u00e9part<\/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 pension fran\u00e7aise et vous pr\u00e9parez votre installation au Mali\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mali-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\/mali\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/mali\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/mali\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/mali\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/mali\/\">Convention France\u2013Mali : 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\/mali\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/mali\/pensions-retraite\/\" class=\"cur\"><small>Art. 21<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/mali\/fonction-publique\/\"><small>Art. 22<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/mali\/revenus-immobiliers\/\"><small>Art. 9<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/mali\/plus-values\/\"><small>Art. 25<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/mali\/dividendes\/\"><small>Art. 13<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/mali\/interets\/\"><small>Art. 19<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/mali\/salaires\/\"><small>Art. 22<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/mali\/double-imposition\/\"><small>Art. 26<\/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>Une pension de fonctionnaire est-elle impos\u00e9e au Mali\u00a0?<\/summary><p>L\u2019article 21 vise les pensions sans distinguer leur origine\u00a0: elle n\u2019est imposable que dans l\u2019\u00c9tat o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal.<\/p><\/details><details><summary>Une pension peut-elle \u00eatre impos\u00e9e dans les deux pays\u00a0?<\/summary><p>Non au regard de l\u2019article 21\u00a0: elle n\u2019est imposable que dans l\u2019\u00c9tat o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal. L\u2019autre peut seulement en tenir compte pour le taux (article 26, paragraphe 1).<\/p><\/details><details><summary>Les rentes viag\u00e8res suivent-elles la m\u00eame r\u00e8gle\u00a0?<\/summary><p>Oui\u00a0: l\u2019article 21 vise ensemble les pensions et les rentes viag\u00e8res.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 22 septembre 1972, avec son protocole et l\u2019\u00e9change de lettres du m\u00eame jour \u2014 Convention avec le Mali (impots.gouv.fr). Statut : En vigueur depuis le 1er janvier 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 au Mali ?<\/span><h3>Faire v\u00e9rifier ma r\u00e9sidence avant le d\u00e9part\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=mali-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\/mali\/\">Convention France\u2013Mali : 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 au Mali ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mali-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\u2013Mali \u203a Article 21 \u00b7 Pensions de retraite Convention France\u2013MaliConvention sign\u00e9e \u00e0 Paris le 22 septembre 1972, avec son protocole et l\u2019\u00e9change de lettres du m\u00eame jour<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22472,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23176","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23176","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=23176"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23176\/revisions"}],"predecessor-version":[{"id":28859,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23176\/revisions\/28859"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22472"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}