{"id":23262,"date":"2026-11-08T13:12:10","date_gmt":"2026-11-08T12:12:10","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/niger\/pensions-retraite\/"},"modified":"2026-11-09T00:38:55","modified_gmt":"2026-11-08T23:38:55","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/niger\/pensions-retraite\/","title":{"rendered":"Retraite au Niger\u00a0: qui impose votre pension\u00a0? 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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\":\"Ma pension de fonctionnaire est-elle impos\u00e9e en France si je vis au Niger ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La convention ne pr\u00e9voit pas de r\u00e8gle particuli\u00e8re : l\u2019article 21 vise toutes les pensions, imposables seulement dans l\u2019\u00c9tat du domicile fiscal du b\u00e9n\u00e9ficiaire.\"}},{\"@type\":\"Question\",\"name\":\"Les rentes viag\u00e8res sont-elles concern\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : elles ne sont imposables que dans l\u2019\u00c9tat o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal (article 21).\"}},{\"@type\":\"Question\",\"name\":\"La France peut-elle tenir compte de ma pension si elle ne l\u2019impose pas ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 26, paragraphe 1, interdit d\u2019inclure dans les bases les revenus exclusivement imposables dans l\u2019autre \u00c9tat, mais permet de calculer l\u2019imp\u00f4t au taux correspondant \u00e0 l\u2019ensemble des revenus.\"}}]}<\/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 Pensions de retraite<\/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>Retraite au Niger\u00a0: qui impose votre pension\u00a0? L\u2019article 21 de la convention franco-nig\u00e9rienne<\/h1>\n<p class=\"lead\">Les pensions et rentes viag\u00e8res ne sont imposables que dans l\u2019\u00c9tat o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal. La convention ne distingue pas les pensions priv\u00e9es des pensions publiques\u00a0: tout repose sur le domicile, d\u00e9termin\u00e9 selon l\u2019article 2.<\/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\/fonction-publique\/\">Fonction publique<\/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 Pensions de retraite<\/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>Les pensions et les rentes viag\u00e8res ne sont imposables que dans l\u2019\u00c9tat du domicile fiscal du b\u00e9n\u00e9ficiaire (article 21).<\/li><li>Le texte ne pr\u00e9voit pas de r\u00e8gle distincte pour les pensions publiques ou de s\u00e9curit\u00e9 sociale.<\/li><li>Le domicile fiscal se d\u00e9termine selon l\u2019article 2\u00a0: foyer permanent d\u2019habitation, puis s\u00e9jour le plus long, puis nationalit\u00e9.<\/li><li>L\u2019\u00c9tat qui ne peut pas imposer la pension conserve le droit d\u2019en tenir compte pour calculer le taux de l\u2019imp\u00f4t sur les autres revenus (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 domicili\u00e9 au Niger, pension priv\u00e9e fran\u00e7aise<\/span><span class=\"etat \">Niger seulement<\/span><span class=\"ref\">Art. 21<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 domicili\u00e9 au Niger, pension de la fonction publique fran\u00e7aise<\/span><span class=\"etat \">Niger seulement<\/span><span class=\"ref\">Art. 21<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 rest\u00e9 domicili\u00e9 en France au sens de l\u2019article 2<\/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 un domicili\u00e9 du Niger<\/span><span class=\"etat \">Niger 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><div class=\"cit\"><div><span class=\"mono\">Article 26, paragraphe 1<\/span><p>\u00ab Un Etat contractant ne peut pas comprendre dans les bases des imp\u00f4ts sur le revenu vis\u00e9s \u00e0 l&#x27;article 8 les revenus qui sont exclusivement imposables dans l&#x27;autre Etat contractant en vertu de la pr\u00e9sente Convention\u00a0; mais chaque Etat conserve le droit de calculer l&#x27;imp\u00f4t au taux correspondant \u00e0 l&#x27;ensemble des revenus imposables d&#x27;apr\u00e8s sa l\u00e9gislation. \u00bb<\/p><\/div><\/div><p class=\"note2\">Les articles 13 et 26 sont cit\u00e9s dans leur r\u00e9daction issue de l\u2019avenant du 16 f\u00e9vrier 1973. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le pr\u00e9alable\u00a0: \u00eatre domicili\u00e9 au Niger<\/h2><p>L\u2019article 21 ne joue qu\u2019une fois le domicile fiscal \u00e9tabli selon l\u2019article 2, paragraphe 1\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer permanent d\u2019habitation<\/b><span>Le centre des int\u00e9r\u00eats vitaux\u00a0: le lieu des relations personnelles les plus \u00e9troites.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>S\u00e9jour le plus long<\/b><span>Si le foyer 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>\u00c0 dur\u00e9e de s\u00e9jour \u00e9gale\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\u00a0: les autorit\u00e9s tranchent d\u2019un commun accord.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un retrait\u00e9 qui s\u2019installe au Niger, l\u2019article 21 attribue toutes ses pensions et rentes viag\u00e8res au seul \u00c9tat du domicile, y compris une pension publique. Tout d\u00e9pend donc de la capacit\u00e9 \u00e0 \u00e9tablir le domicile au Niger\u00a0: si la famille ou les relations personnelles les plus \u00e9troites restent en France, la France peut rester l\u2019\u00c9tat du domicile. Les \u00e9l\u00e9ments de l\u2019installation se r\u00e9unissent avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=niger-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 mon domicile 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 percevez une pension fran\u00e7aise et vous envisagez de vous installer 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-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\/niger\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/niger\/fonction-publique\/\">Fonction publique<\/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\/\" class=\"cur\"><small>Art. 21<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/niger\/fonction-publique\/\"><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>Ma pension de fonctionnaire est-elle impos\u00e9e en France si je vis au Niger\u00a0?<\/summary><p>La convention ne pr\u00e9voit pas de r\u00e8gle particuli\u00e8re\u00a0: l\u2019article 21 vise toutes les pensions, imposables seulement dans l\u2019\u00c9tat du domicile fiscal du b\u00e9n\u00e9ficiaire.<\/p><\/details><details><summary>Les rentes viag\u00e8res sont-elles concern\u00e9es\u00a0?<\/summary><p>Oui\u00a0: elles ne sont imposables que dans l\u2019\u00c9tat o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal (article 21).<\/p><\/details><details><summary>La France peut-elle tenir compte de ma pension si elle ne l\u2019impose pas\u00a0?<\/summary><p>L\u2019article 26, paragraphe 1, interdit d\u2019inclure dans les bases les revenus exclusivement imposables dans l\u2019autre \u00c9tat, mais permet de calculer l\u2019imp\u00f4t au taux correspondant \u00e0 l\u2019ensemble des revenus.<\/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>Faire v\u00e9rifier mon domicile 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=niger-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\/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-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\u2013Niger \u203a Article 21 \u00b7 Pensions de retraite Convention France\u2013NigerConvention sign\u00e9e \u00e0 Niamey le 1er juin 1965 (avec un protocole et un \u00e9change de lettres), modifi\u00e9e par<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-23262","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23262","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=23262"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23262\/revisions"}],"predecessor-version":[{"id":29015,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23262\/revisions\/29015"}],"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=23262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}