{"id":23266,"date":"2026-11-08T13:12:44","date_gmt":"2026-11-08T12:12:44","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/nigeria\/dividendes\/"},"modified":"2026-11-09T00:39:17","modified_gmt":"2026-11-08T23:39:17","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/nigeria\/dividendes\/","title":{"rendered":"Dividendes entre la France et le Nig\u00e9ria\u00a0: quelle retenue \u00e0 la source\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\":\"Quel taux de retenue s\u2019applique \u00e0 un particulier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"15 % du montant brut au maximum : le taux de 12,5 % est r\u00e9serv\u00e9 aux soci\u00e9t\u00e9s qui d\u00e9tiennent directement au moins 10 % du capital (article 10, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"La retenue nig\u00e9riane est-elle perdue pour un r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : elle ouvre droit \u00e0 un cr\u00e9dit imputable sur l\u2019imp\u00f4t fran\u00e7ais, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a).\"}},{\"@type\":\"Question\",\"name\":\"Les plafonds s\u2019appliquent-ils toujours ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : ils sont \u00e9cart\u00e9s si le droit g\u00e9n\u00e9rateur des dividendes a \u00e9t\u00e9 cr\u00e9\u00e9 ou transmis principalement pour profiter de l\u2019article 10 (article 10, paragraphe 5).\"}}]}<\/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\/nigeria\/\">France\u2013Nig\u00e9ria<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Nig\u00e9ria<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 27 f\u00e9vrier 1990, accompagn\u00e9e d\u2019un protocole, qui vise les imp\u00f4ts sur le revenu et sur les gains en capital<\/span><\/div>\n<h1>Dividendes entre la France et le Nig\u00e9ria\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans l\u2019\u00c9tat o\u00f9 r\u00e9side l\u2019actionnaire. L\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice peut aussi pr\u00e9lever une retenue, plafonn\u00e9e par la convention. L\u2019actionnaire r\u00e9sident de France r\u00e9cup\u00e8re cette retenue sous forme de cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/nigeria\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nigeria\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nigeria\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nigeria\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-nigeria.webp\" alt=\"Lagos, Nig\u00e9ria\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Lagos, Nig\u00e9ria<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les dividendes vers\u00e9s par une soci\u00e9t\u00e9 d\u2019un \u00c9tat \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat sont imposables dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire (article 10, paragraphe 1).<\/li><li>L\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice peut aussi les imposer, dans la limite de 12,5 % du montant brut pour une soci\u00e9t\u00e9 (autre qu\u2019une soci\u00e9t\u00e9 de personnes) qui d\u00e9tient directement au moins 10 % du capital (article 10, paragraphe 2, a).<\/li><li>Dans tous les autres cas, notamment pour un particulier, la retenue est plafonn\u00e9e \u00e0 15 % du montant brut (article 10, paragraphe 2, b).<\/li><li>Un r\u00e9sident de France a droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Nig\u00e9ria, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a).<\/li><\/ul><\/div>\n<h2>Qui impose vos dividendes\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>Particulier r\u00e9sident de France, soci\u00e9t\u00e9 nig\u00e9riane<\/span><span class=\"etat fr\">France, et Nig\u00e9ria 15 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 1 et 2 b<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 d\u00e9tenant directement au moins 10 % du capital<\/span><span class=\"etat \">Pays de la source, 12,5 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Particulier r\u00e9sident du Nig\u00e9ria, soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Nig\u00e9ria, et France 15 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 1 et 2 b<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices d\u2019entreprise<\/span><span class=\"ref\">Art. 10 \u00a7 3<\/span><\/div><\/div><p class=\"note2\">Les plafonds ne s\u2019appliquent pas si le droit g\u00e9n\u00e9rateur des dividendes a \u00e9t\u00e9 cr\u00e9\u00e9 ou transmis principalement pour profiter de l\u2019article 10 (article 10, paragraphe 5).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 1<\/span><p>\u00ab Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident d&#x27;un Etat contractant \u00e0 un r\u00e9sident de l&#x27;autre Etat contractant sont imposables dans cet autre Etat contractant. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 2<\/span><p>\u00ab a) 12,5 p. cent du montant brut des dividendes, si le b\u00e9n\u00e9ficiaire effectif est une soci\u00e9t\u00e9 (autre qu&#x27;une soci\u00e9t\u00e9 de personnes) qui d\u00e9tient directement au moins 10 p. cent du capital de la soci\u00e9t\u00e9 qui paie les dividendes\u00a0; b) 15 p. cent du montant brut des dividendes dans tous les autres cas. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le parcours d\u2019un dividende nig\u00e9rian per\u00e7u en France<\/h2><p>Pour un actionnaire particulier r\u00e9sident de France\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Retenue au Nig\u00e9ria<\/b><span>15 % maximum du montant brut (article 10, paragraphe 2, b).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition en France<\/b><span>Le dividende est imposable dans l\u2019\u00c9tat de r\u00e9sidence (article 10, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Nig\u00e9ria, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le taux r\u00e9ellement pr\u00e9lev\u00e9 au Nig\u00e9ria doit \u00eatre compar\u00e9 au plafond conventionnel\u00a0: une retenue sup\u00e9rieure n\u2019ouvre pas droit \u00e0 un cr\u00e9dit au-del\u00e0 de ce que la convention autorise. Si des mesures nig\u00e9rianes d\u2019incitation r\u00e9duisent l\u2019imp\u00f4t sous ces taux, la France retient pour le cr\u00e9dit l\u2019imp\u00f4t normalement d\u00fb selon la convention ou le droit commun nig\u00e9rian s\u2019il est inf\u00e9rieur (article 23).<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=nigeria-dividendes-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 mes retenues \u00e0 la source<\/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 des dividendes d\u2019une soci\u00e9t\u00e9 nig\u00e9riane ou fran\u00e7aise en vivant dans l\u2019autre pays\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=nigeria-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/nigeria\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/nigeria\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/nigeria\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/nigeria\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/nigeria\/\">Convention France\u2013Nig\u00e9ria : 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\/nigeria\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/pensions-retraite\/\"><small>Art. 19<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/double-imposition\/\"><small>Art. 23<\/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-ir-domic-10-10\/\">BOI-IR-DOMIC-10-10 \u00b7 Revenus de source fran\u00e7aise (art. 164 B)<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-20-100\/\">BOI-INT-DG-20-20-100 \u00b7 \u00c9limination de la double imposition<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Quel taux de retenue s\u2019applique \u00e0 un particulier\u00a0?<\/summary><p>15 % du montant brut au maximum\u00a0: le taux de 12,5 % est r\u00e9serv\u00e9 aux soci\u00e9t\u00e9s qui d\u00e9tiennent directement au moins 10 % du capital (article 10, paragraphe 2).<\/p><\/details><details><summary>La retenue nig\u00e9riane est-elle perdue pour un r\u00e9sident de France\u00a0?<\/summary><p>Non\u00a0: elle ouvre droit \u00e0 un cr\u00e9dit imputable sur l\u2019imp\u00f4t fran\u00e7ais, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a).<\/p><\/details><details><summary>Les plafonds s\u2019appliquent-ils toujours\u00a0?<\/summary><p>Non\u00a0: ils sont \u00e9cart\u00e9s si le droit g\u00e9n\u00e9rateur des dividendes a \u00e9t\u00e9 cr\u00e9\u00e9 ou transmis principalement pour profiter de l\u2019article 10 (article 10, paragraphe 5).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 27 f\u00e9vrier 1990, accompagn\u00e9e d\u2019un protocole, qui vise les imp\u00f4ts sur le revenu et sur les gains en capital \u2014 Convention avec le Nig\u00e9ria (impots.gouv.fr). Statut : En vigueur depuis le 2 mai 1991. 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 Nig\u00e9ria ?<\/span><h3>Faire v\u00e9rifier mes retenues \u00e0 la source\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=nigeria-dividendes-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\/nigeria\/\">Convention France\u2013Nig\u00e9ria : 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 Nig\u00e9ria ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=nigeria-dividendes-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\u2013Nig\u00e9ria \u203a Article 10 \u00b7 Dividendes Convention France\u2013Nig\u00e9riaConvention sign\u00e9e \u00e0 Paris le 27 f\u00e9vrier 1990, accompagn\u00e9e d\u2019un protocole, qui vise les imp\u00f4ts sur le revenu et sur<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22483,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23266","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23266","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=23266"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23266\/revisions"}],"predecessor-version":[{"id":29022,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23266\/revisions\/29022"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22483"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}