{"id":23260,"date":"2026-11-08T13:11:54","date_gmt":"2026-11-08T12:11:54","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/niger\/fonction-publique\/"},"modified":"2026-11-09T00:38:43","modified_gmt":"2026-11-08T23:38:43","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/niger\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de la fonction publique au Niger\u00a0: quelles r\u00e8gles pr\u00e9voit la convention\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\":\"La convention contient-elle un article sur les fonctionnaires ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : les pensions rel\u00e8vent de l\u2019article 21 et les traitements de l\u2019article 22, qui r\u00e9serve les accords particuliers.\"}},{\"@type\":\"Question\",\"name\":\"Une pension de la fonction publique fran\u00e7aise est-elle imposable au Niger ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si le retrait\u00e9 a son domicile fiscal au Niger au sens de l\u2019article 2, oui : l\u2019article 21 r\u00e9serve l\u2019imposition des pensions \u00e0 l\u2019\u00c9tat du domicile.\"}},{\"@type\":\"Question\",\"name\":\"Un agent d\u00e9tach\u00e9 au Niger est-il impos\u00e9 au Niger ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Selon l\u2019article 22, le salaire d\u2019un emploi exerc\u00e9 au Niger y est imposable, sauf mission courte remplissant les conditions du paragraphe 2 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\/niger\/\">France\u2013Niger<\/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\u2013Niger<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Niamey le 1er juin 1965 (avec un protocole et un \u00e9change de lettres), modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Niamey le 16 f\u00e9vrier 1973<\/span><\/div>\n<h1>Agent public ou retrait\u00e9 de la fonction publique au Niger\u00a0: quelles r\u00e8gles pr\u00e9voit la convention\u00a0?<\/h1>\n<p class=\"lead\">La convention franco-nig\u00e9rienne ne contient pas d\u2019article consacr\u00e9 aux r\u00e9mun\u00e9rations publiques. Les pensions publiques suivent l\u2019article 21, qui vise toutes les pensions, et les traitements d\u2019activit\u00e9 l\u2019article 22 sur les salaires, sous r\u00e9serve d\u2019accords particuliers.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/niger\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/niger\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/niger\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/niger\/dividendes\/\">Dividendes<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-niger.webp\" alt=\"Girafes en brousse, Niger\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 21 \u00b7 Fonction publique<\/span><b>Girafes en brousse, Niger<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Aucun article de la convention ne vise sp\u00e9cifiquement les r\u00e9mun\u00e9rations vers\u00e9es par un \u00c9tat ou une collectivit\u00e9 publique.<\/li><li>Les pensions, y compris publiques, ne sont imposables que dans l\u2019\u00c9tat du domicile fiscal du b\u00e9n\u00e9ficiaire (article 21).<\/li><li>Les traitements d\u2019activit\u00e9 rel\u00e8vent de la r\u00e8gle des salaires\u00a0: \u00c9tat du domicile, sauf emploi exerc\u00e9 dans l\u2019autre \u00c9tat (article 22, paragraphe 1).<\/li><li>L\u2019article 22 r\u00e9serve les accords particuliers pr\u00e9voyant des r\u00e9gimes sp\u00e9ciaux, qui ne figurent pas dans le texte publi\u00e9.<\/li><\/ul><\/div>\n<h2>Qui impose votre r\u00e9mun\u00e9ration 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>Retrait\u00e9 de la fonction publique fran\u00e7aise domicili\u00e9 au Niger<\/span><span class=\"etat \">Niger seulement<\/span><span class=\"ref\">Art. 21<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 de la fonction publique domicili\u00e9 en France<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 21<\/span><\/div><div class=\"r\"><span>Agent public domicili\u00e9 en France, emploi exerc\u00e9 au Niger<\/span><span class=\"etat \">Niger, sauf accord particulier<\/span><span class=\"ref\">Art. 22 \u00a7 1<\/span><\/div><div class=\"r\"><span>Agent public en mission courte au Niger, employeur fran\u00e7ais<\/span><span class=\"etat fr\">France, si les conditions sont r\u00e9unies<\/span><span class=\"ref\">Art. 22 \u00a7 2<\/span><\/div><\/div><p class=\"note2\">L\u2019article 22 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<\/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><div class=\"cit\"><div><span class=\"mono\">Article 22, 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 Etats contractants 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 est exerc\u00e9 dans l&#x27;autre Etat contractant, les r\u00e9mun\u00e9rations re\u00e7ues \u00e0 ce titre sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>\u00c0 d\u00e9faut de r\u00e8gle propre, un ancien fonctionnaire fran\u00e7ais domicili\u00e9 au Niger rel\u00e8ve de l\u2019article 21 comme tout retrait\u00e9\u00a0: sa pension n\u2019est imposable que dans l\u2019\u00c9tat de son domicile. Pour les agents en activit\u00e9, la r\u00e9serve des accords particuliers de l\u2019article 22 impose de v\u00e9rifier, avec l\u2019administration employeur, si un r\u00e9gime sp\u00e9cial s\u2019applique \u00e0 leur affectation. Le texte seul ne permet pas de trancher ce point.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=niger-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>V\u00e9rifier l\u2019imposition de ma pension publique<\/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 d\u2019une administration fran\u00e7aise et vous vivez au Niger\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=niger-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\/niger\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/niger\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/niger\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/niger\/dividendes\/\">Dividendes<\/a><a href=\"\/conventions-fiscales\/niger\/\">Convention France\u2013Niger : 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\/niger\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/niger\/pensions-retraite\/\"><small>Art. 21<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/niger\/fonction-publique\/\" class=\"cur\"><small>Art. 21<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/niger\/revenus-immobiliers\/\"><small>Art. 9<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/niger\/dividendes\/\"><small>Art. 13<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/niger\/interets\/\"><small>Art. 19<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/niger\/salaires\/\"><small>Art. 22<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/niger\/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>La convention contient-elle un article sur les fonctionnaires\u00a0?<\/summary><p>Non\u00a0: les pensions rel\u00e8vent de l\u2019article 21 et les traitements de l\u2019article 22, qui r\u00e9serve les accords particuliers.<\/p><\/details><details><summary>Une pension de la fonction publique fran\u00e7aise est-elle imposable au Niger\u00a0?<\/summary><p>Si le retrait\u00e9 a son domicile fiscal au Niger au sens de l\u2019article 2, oui\u00a0: l\u2019article 21 r\u00e9serve l\u2019imposition des pensions \u00e0 l\u2019\u00c9tat du domicile.<\/p><\/details><details><summary>Un agent d\u00e9tach\u00e9 au Niger est-il impos\u00e9 au Niger\u00a0?<\/summary><p>Selon l\u2019article 22, le salaire d\u2019un emploi exerc\u00e9 au Niger y est imposable, sauf mission courte remplissant les conditions du paragraphe 2 ou accord particulier.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Niamey le 1er juin 1965 (avec un protocole et un \u00e9change de lettres), modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Niamey le 16 f\u00e9vrier 1973 \u2014 Convention avec le Niger (impots.gouv.fr). Statut : En vigueur depuis le 1er juillet 1966\u00a0; articles 13 et 26 dans leur r\u00e9daction issue de l\u2019avenant du 16 f\u00e9vrier 1973. 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 Niger ?<\/span><h3>V\u00e9rifier l\u2019imposition de ma pension publique\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=niger-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\/niger\/\">Convention France\u2013Niger : 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 Niger ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=niger-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\u2013Niger \u203a Article 21 \u00b7 Fonction publique Convention France\u2013NigerConvention sign\u00e9e \u00e0 Niamey le 1er juin 1965 (avec un protocole et un \u00e9change de lettres), modifi\u00e9e par l\u2019avenant<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22482,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23260","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23260","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=23260"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23260\/revisions"}],"predecessor-version":[{"id":29011,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23260\/revisions\/29011"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22482"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}