{"id":23210,"date":"2026-11-08T13:04:35","date_gmt":"2026-11-08T12:04:35","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/mayotte\/fonction-publique\/"},"modified":"2026-11-09T00:32:33","modified_gmt":"2026-11-08T23:32:33","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/mayotte\/fonction-publique\/","title":{"rendered":"Fonctionnaire ou retrait\u00e9 de l\u2019\u00c9tat \u00e0 Mayotte\u00a0: qui impose votre traitement ou votre pension\u00a0?"},"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 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.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 pension de fonctionnaire fran\u00e7ais est-elle imposable \u00e0 Mayotte ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si vous \u00eates domicili\u00e9 \u00e0 Mayotte au sens de l\u2019article 2, oui : l\u2019article 20 attribue les pensions au territoire du domicile, sans distinguer leur origine.\"}},{\"@type\":\"Question\",\"name\":\"Existe-t-il une r\u00e8gle sp\u00e9ciale pour les coop\u00e9rants ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 21 r\u00e9serve les accords particuliers pr\u00e9voyant des r\u00e9gimes sp\u00e9ciaux ; leur contenu n\u2019est pas dans le texte de la convention.\"}},{\"@type\":\"Question\",\"name\":\"Un agent d\u00e9tach\u00e9 \u00e0 Mayotte reste-t-il impos\u00e9 en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En principe non : le traitement est imposable l\u00e0 o\u00f9 l\u2019emploi est exerc\u00e9 (article 21, paragraphe 1), sauf mission courte ou accord particulier.\"}}]}<\/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\/mayotte\/\">France\u2013Mayotte<\/a> \u203a Article 21 \u00b7 Fonction publique<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Mayotte<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 27 mars 1970 et \u00e0 Moroni le 8 juin 1970 avec le Conseil de gouvernement du territoire des Comores, avec son protocole additionnel<\/span><\/div>\n<h1>Fonctionnaire ou retrait\u00e9 de l\u2019\u00c9tat \u00e0 Mayotte\u00a0: qui impose votre traitement ou votre pension\u00a0?<\/h1>\n<p class=\"lead\">La convention avec Mayotte ne contient pas d\u2019article sp\u00e9cifique aux r\u00e9mun\u00e9rations publiques. Les traitements rel\u00e8vent de la r\u00e8gle des salaires de l\u2019article 21, sous r\u00e9serve d\u2019accords particuliers, et les pensions de l\u2019article 20, qui ne distingue pas leur origine.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/mayotte\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mayotte\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mayotte\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mayotte\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-mayotte.webp\" alt=\"C\u00f4te rocheuse, Mayotte\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 21 \u00b7 Fonction publique<\/span><b>C\u00f4te rocheuse, Mayotte<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>La convention ne pr\u00e9voit pas de r\u00e8gle propre aux traitements ou pensions vers\u00e9s par un \u00c9tat ou une collectivit\u00e9 publique.<\/li><li>Les salaires, traitements et autres r\u00e9mun\u00e9rations similaires sont imposables l\u00e0 o\u00f9 l\u2019emploi est exerc\u00e9, sauf accords particuliers pr\u00e9voyant des r\u00e9gimes sp\u00e9ciaux (article 21, paragraphe 1).<\/li><li>Une mission courte peut rester imposable dans le territoire o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal si les conditions de l\u2019article 21, paragraphe 2, sont r\u00e9unies, dont un s\u00e9jour de 183 jours au plus dans l\u2019ann\u00e9e fiscale.<\/li><li>Les pensions, sans distinction d\u2019origine, ne sont imposables que dans le territoire o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal (article 20).<\/li><\/ul><\/div>\n<h2>Qui impose la r\u00e9mun\u00e9ration ou la pension publique\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>Agent public en poste \u00e0 Mayotte, sans accord particulier<\/span><span class=\"etat \">Mayotte<\/span><span class=\"ref\">Art. 21 \u00a7 1<\/span><\/div><div class=\"r\"><span>Mission \u00e0 Mayotte de 183 jours au plus, pay\u00e9e depuis la France<\/span><span class=\"etat fr\">France, si les conditions sont r\u00e9unies<\/span><span class=\"ref\">Art. 21 \u00a7 2<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 de la fonction publique domicili\u00e9 \u00e0 Mayotte<\/span><span class=\"etat \">Mayotte seulement<\/span><span class=\"ref\">Art. 20<\/span><\/div><div class=\"r\"><span>Agent relevant d\u2019un accord particulier<\/span><span class=\"etat \">R\u00e9gime pr\u00e9vu par cet accord<\/span><span class=\"ref\">Art. 21 \u00a7 1<\/span><\/div><\/div><p class=\"note2\">L\u2019article 21 r\u00e9serve les accords particuliers pr\u00e9voyant des r\u00e9gimes sp\u00e9ciaux\u00a0; ces accords ne figurent pas dans le texte de la convention publi\u00e9.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 21, paragraphe 1<\/span><p>\u00ab Sauf accords particuliers pr\u00e9voyant des r\u00e9gimes sp\u00e9ciaux en cette mati\u00e8re, les salaires, traitements et autres r\u00e9mun\u00e9rations similaires qu&#x27;une personne domicili\u00e9e dans l&#x27;un des deux territoires re\u00e7oit au titre d&#x27;un emploi salari\u00e9 ne sont imposables que dans ce territoire, \u00e0 moins que l&#x27;emploi ne soit exerc\u00e9 dans l&#x27;autre territoire. Si l&#x27;emploi est exerc\u00e9 dans l&#x27;autre territoire, les r\u00e9mun\u00e9rations re\u00e7ues \u00e0 ce titre sont imposables dans cet autre territoire. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 20<\/span><p>\u00ab Les pensions et les rentes viag\u00e8res ne sont imposables que dans le territoire o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal. \u00bb<\/p><\/div><\/div><p class=\"note2\">impots.gouv.fr publie pour Mayotte la convention sign\u00e9e avec l\u2019ancien territoire des Comores\u00a0; le texte d\u00e9signe ce territoire sous le nom de \u00ab\u00a0Comores\u00a0\u00bb. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Trois situations \u00e0 distinguer<\/h2><p>Faute d\u2019article propre, l\u2019agent public suit les r\u00e8gles g\u00e9n\u00e9rales\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>En activit\u00e9 sur place<\/b><span>Le traitement est imposable l\u00e0 o\u00f9 l\u2019emploi est exerc\u00e9 (article 21, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>En mission courte<\/b><span>Il reste imposable dans le territoire o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal si les trois conditions du paragraphe 2 sont r\u00e9unies.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>\u00c0 la retraite<\/b><span>La pension n\u2019est imposable que dans le territoire o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal (article 20).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Accord particulier<\/b><span>Un r\u00e9gime sp\u00e9cial pr\u00e9vu par un accord entre les deux parties peut primer.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Contrairement \u00e0 beaucoup de conventions, celle-ci ne r\u00e9serve pas l\u2019imposition des r\u00e9mun\u00e9rations publiques \u00e0 l\u2019\u00c9tat qui les verse. Un agent en poste \u00e0 Mayotte rel\u00e8ve donc, sauf accord particulier, de la r\u00e8gle des salaires. \u00c0 la retraite, la pension publique suit le domicile\u00a0: une installation \u00e0 Mayotte d\u00e9place l\u2019imposition, ce qui impose de bien \u00e9tablir ce domicile au sens de l\u2019article 2.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mayotte-fonction-publique-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 situation d\u2019agent public<\/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 un traitement ou une pension publique fran\u00e7aise et vous vivez \u00e0 Mayotte\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mayotte-fonction-publique-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/mayotte\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/mayotte\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/mayotte\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/mayotte\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/mayotte\/\">Convention France\u2013Mayotte : 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\/mayotte\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/mayotte\/pensions-retraite\/\"><small>Art. 20<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/mayotte\/fonction-publique\/\" class=\"cur\"><small>Art. 21<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/mayotte\/revenus-immobiliers\/\"><small>Art. 8<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/mayotte\/plus-values\/\"><small>Art. 24<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/mayotte\/dividendes\/\"><small>Art. 12<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/mayotte\/interets\/\"><small>Art. 18<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/mayotte\/salaires\/\"><small>Art. 21<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/mayotte\/double-imposition\/\"><small>Art. 25<\/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>Ma pension de fonctionnaire fran\u00e7ais est-elle imposable \u00e0 Mayotte\u00a0?<\/summary><p>Si vous \u00eates domicili\u00e9 \u00e0 Mayotte au sens de l\u2019article 2, oui\u00a0: l\u2019article 20 attribue les pensions au territoire du domicile, sans distinguer leur origine.<\/p><\/details><details><summary>Existe-t-il une r\u00e8gle sp\u00e9ciale pour les coop\u00e9rants\u00a0?<\/summary><p>L\u2019article 21 r\u00e9serve les accords particuliers pr\u00e9voyant des r\u00e9gimes sp\u00e9ciaux\u00a0; leur contenu n\u2019est pas dans le texte de la convention.<\/p><\/details><details><summary>Un agent d\u00e9tach\u00e9 \u00e0 Mayotte reste-t-il impos\u00e9 en France\u00a0?<\/summary><p>En principe non\u00a0: le traitement est imposable l\u00e0 o\u00f9 l\u2019emploi est exerc\u00e9 (article 21, paragraphe 1), sauf mission courte ou accord particulier.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 27 mars 1970 et \u00e0 Moroni le 8 juin 1970 avec le Conseil de gouvernement du territoire des Comores, avec son protocole additionnel \u2014 Convention sign\u00e9e avec l&#x27;ancien territoire des Comores (impots.gouv.fr). Statut : En vigueur depuis le 23 juin 1971\u00a0; pour les imp\u00f4ts sur le revenu, effets \u00e0 compter des revenus de l\u2019ann\u00e9e 1968. 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 Mayotte ?<\/span><h3>Faire v\u00e9rifier ma situation d\u2019agent public\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=mayotte-fonction-publique-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\/mayotte\/\">Convention France\u2013Mayotte : 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 Mayotte ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mayotte-fonction-publique-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\u2013Mayotte \u203a Article 21 \u00b7 Fonction publique Convention France\u2013MayotteConvention sign\u00e9e \u00e0 Paris le 27 mars 1970 et \u00e0 Moroni le 8 juin 1970 avec le Conseil de<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22476,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23210","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23210","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=23210"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23210\/revisions"}],"predecessor-version":[{"id":28923,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23210\/revisions\/28923"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22476"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}