{"id":23184,"date":"2026-11-08T13:01:00","date_gmt":"2026-11-08T12:01:00","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/malte\/interets\/"},"modified":"2026-11-08T17:39:55","modified_gmt":"2026-11-08T16:39:55","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/malte\/interets\/","title":{"rendered":"Vous percevez des int\u00e9r\u00eats entre la France et Malte\u00a0: quelle imposition\u00a0? L\u2019article 11 de l\u2019accord"},"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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dans l\u2019\u00c9tat de la source ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : ceux pay\u00e9s au titre d\u2019un pr\u00eat accord\u00e9 ou garanti par l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire ou par un organisme public de cet \u00c9tat (article 11, paragraphe 3).\"}},{\"@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 au sens de l\u2019article 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\/malte\/\">France\u2013Malte<\/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\u2013Malte<\/span><span class=\"metaline\">Accord du 25 juillet 1977 et son protocole, modifi\u00e9 par les avenants du 8 juillet 1994 et du 29 ao\u00fbt 2008 et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Vous percevez des int\u00e9r\u00eats entre la France et Malte\u00a0: quelle imposition\u00a0? L\u2019article 11 de l\u2019accord<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats sont imposables dans l\u2019\u00c9tat de r\u00e9sidence du cr\u00e9ancier. L\u2019\u00c9tat d\u2019o\u00f9 ils proviennent peut aussi les imposer, dans la limite de 5 % du montant brut.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/malte\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/malte\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/malte\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/malte\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-malte.webp\" alt=\"Marsaxlokk, Malte\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 11 \u00b7 Int\u00e9r\u00eats<\/span><b>Marsaxlokk, Malte<\/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 cet autre \u00c9tat (article 11, paragraphe 1).<\/li><li>L\u2019\u00c9tat d\u2019o\u00f9 proviennent les int\u00e9r\u00eats peut aussi les imposer, sans d\u00e9passer 5 % du montant brut si le b\u00e9n\u00e9ficiaire effectif est r\u00e9sident de l\u2019autre \u00c9tat (article 11, paragraphe 2).<\/li><li>Les int\u00e9r\u00eats d\u2019un pr\u00eat accord\u00e9 ou garanti par l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire ou par un organisme public de cet \u00c9tat ne sont imposables que dans cet \u00c9tat (article 11, paragraphe 3).<\/li><li>Les p\u00e9nalisations pour paiement tardif ne sont pas des int\u00e9r\u00eats au sens de l\u2019article 11 (paragraphe 4).<\/li><\/ul><\/div>\n<h2>Qui impose les 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 fran\u00e7aise vers\u00e9s \u00e0 un r\u00e9sident de Malte<\/span><span class=\"etat \">Malte\u00a0; France 5 % maximum<\/span><span class=\"ref\">Art. 11 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats de source maltaise vers\u00e9s \u00e0 un r\u00e9sident de France<\/span><span class=\"etat fr\">France, avec cr\u00e9dit d\u2019imp\u00f4t\u00a0; Malte 5 % maximum<\/span><span class=\"ref\">Art. 11 \u00a7 2 et 24 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>Pr\u00eat accord\u00e9 ou garanti par l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence seulement<\/span><span class=\"ref\">Art. 11 \u00a7 3<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la source<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices (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\u2019un \u00c9tat contractant et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat contractant sont imposables dans cet autre \u00c9tat contractant. 2. Toutefois, ces int\u00e9r\u00eats peuvent \u00eatre impos\u00e9s dans l\u2019\u00c9tat contractant d\u2019o\u00f9 ils proviennent et selon la l\u00e9gislation de cet \u00c9tat, mais si la personne qui re\u00e7oit les int\u00e9r\u00eats en est le b\u00e9n\u00e9ficiaire effectif, l\u2019imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 5 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 Nonobstant les dispositions du paragraphe 2, les int\u00e9r\u00eats mentionn\u00e9s au paragraphe 1 ne sont imposables que dans l\u2019\u00c9tat contractant dont le b\u00e9n\u00e9ficiaire est un r\u00e9sident, si ces int\u00e9r\u00eats sont pay\u00e9s au titre d\u2019un pr\u00eat accord\u00e9 ou garanti par cet \u00c9tat ou un organisme public de cet \u00c9tat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 11, paragraphe 2, modifi\u00e9 par l\u2019article 3 de l\u2019avenant du 29 ao\u00fbt 2008. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/couple-dirigeant-une-societe-irlandaise-de-vente-en-ligne-depuis-sa-boutique-du\/\"><div class=\"h\"><span class=\"pill mono\">CAA Toulouse<\/span><small>12 f\u00e9vrier 2026<\/small><\/div><p>Couple dirigeant une soci\u00e9t\u00e9 irlandaise de vente en ligne depuis sa boutique du Vaucluse\u00a0: \u00e9tablissement stable en France, centre des int\u00e9r\u00eats \u00e9conomiques en France et b\u00e9n\u00e9fices reconstitu\u00e9s impos\u00e9s comme revenus distribu\u00e9s<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/couple-se-disant-resident-maltais-puis-suisse-mais-vivant-dans-sa-maison-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Grenoble<\/span><small>8 d\u00e9cembre 2023<\/small><\/div><p>Couple se disant r\u00e9sident maltais puis suisse mais vivant dans sa maison de Sciez\u00a0: foyer en France et foyer d&#x27;habitation permanent en France au sens de la convention franco-suisse<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/depart-a-malte-voyages-permanents-societe-a-hong-kong-le-consultant-reste-marie\/\"><div class=\"h\"><span class=\"pill mono\">TA Paris<\/span><small>30 juin 2026<\/small><\/div><p>D\u00e9part \u00e0 Malte, voyages permanents, soci\u00e9t\u00e9 \u00e0 Hong Kong\u00a0: le consultant rest\u00e9 mari\u00e9 \u00e0 une \u00e9pouse vivant \u00e0 Paris garde son foyer en France et supporte 155 A, 123 bis, amende pour compte \u00e9tranger et majorations de 80\u00a0%<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/malte\/#decisions\">Voir les 3 d\u00e9cisions qui concernent Malte \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un \u00e9pargnant r\u00e9sident de Malte, les int\u00e9r\u00eats de source fran\u00e7aise restent imposables \u00e0 Malte, et la France ne peut pr\u00e9lever plus de 5 % du brut. Pour un r\u00e9sident de France d\u00e9tenant des placements \u00e0 Malte, les int\u00e9r\u00eats entrent dans l\u2019imp\u00f4t fran\u00e7ais et l\u2019imp\u00f4t maltais s\u2019impute sous forme de cr\u00e9dit, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant. Le plafond de l\u2019\u00c9tat de la source ne s\u2019applique qu\u2019au b\u00e9n\u00e9ficiaire effectif des int\u00e9r\u00eats.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=malte-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 le point sur mes placements<\/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 d\u00e9tenez des placements produisant des int\u00e9r\u00eats en France en vivant \u00e0 Malte, ou l\u2019inverse\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=malte-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/malte\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/malte\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/malte\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/malte\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/malte\/\">Convention France\u2013Malte : 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\/malte\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/interets\/\" class=\"cur\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/double-imposition\/\"><small>Art. 24<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Quel pr\u00e9l\u00e8vement maximal la France peut-elle op\u00e9rer sur des int\u00e9r\u00eats vers\u00e9s \u00e0 un r\u00e9sident de Malte\u00a0?<\/summary><p>5 % du montant brut des int\u00e9r\u00eats, si le b\u00e9n\u00e9ficiaire effectif est r\u00e9sident de Malte (article 11, paragraphe 2).<\/p><\/details><details><summary>Existe-t-il des int\u00e9r\u00eats exon\u00e9r\u00e9s dans l\u2019\u00c9tat de la source\u00a0?<\/summary><p>Oui\u00a0: ceux pay\u00e9s au titre d\u2019un pr\u00eat accord\u00e9 ou garanti par l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire ou par un organisme public de cet \u00c9tat (article 11, paragraphe 3).<\/p><\/details><details><summary>Les p\u00e9nalit\u00e9s de retard sont-elles des int\u00e9r\u00eats\u00a0?<\/summary><p>Non, les p\u00e9nalisations pour paiement tardif ne sont pas consid\u00e9r\u00e9es comme des int\u00e9r\u00eats au sens de l\u2019article 11 (paragraphe 4).<\/p><\/details><\/div>\n<p class=\"source\">Source : Accord du 25 juillet 1977 et son protocole, modifi\u00e9 par les avenants du 8 juillet 1994 et du 29 ao\u00fbt 2008 et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de l&#x27;accord franco maltais modifi\u00e9 par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur (Convention multilat\u00e9rale en vigueur pour Malte depuis le 1er avril 2019). 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 \u00e0 Malte ?<\/span><h3>Faire le point sur mes placements\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=malte-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Malte<\/span><div class=\"rel\"><a href=\"\/decisions\/responsable-de-plateformes-petrolieres-en-afrique-du-sud-et-en-libye-sans\/\">Responsable de plateformes p\u00e9troli\u00e8res en Afrique du Sud et en Libye\u00a0: sans preuve d&#x27;un employeur \u00e9tabli dans l&#x27;Union europ\u00e9enne ni de l&#x27;imp\u00f4t libyen pay\u00e9, ni exon\u00e9ration de l&#x27;article 81 A ni cr\u00e9dit d&#x27;imp\u00f4t<small>TA Pau, 10 juin 2024<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/malte\/\">Convention France\u2013Malte : 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 \u00e0 Malte ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=malte-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 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[\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22473,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23184","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23184","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=23184"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23184\/revisions"}],"predecessor-version":[{"id":25190,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23184\/revisions\/25190"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22473"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}