{"id":23269,"date":"2026-11-08T13:13:09","date_gmt":"2026-11-08T12:13:09","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/nigeria\/interets\/"},"modified":"2026-11-09T00:39:33","modified_gmt":"2026-11-08T23:39:33","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/nigeria\/interets\/","title":{"rendered":"Int\u00e9r\u00eats 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 est le taux maximal de retenue sur les int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"12,5 % du montant brut des int\u00e9r\u00eats, lorsque le b\u00e9n\u00e9ficiaire effectif les re\u00e7oit (article 11, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Les int\u00e9r\u00eats sont-ils impos\u00e9s dans l\u2019\u00c9tat de r\u00e9sidence ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019article 11, paragraphe 1, les rend imposables dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire, l\u2019\u00c9tat de la source pouvant pr\u00e9lever sa retenue plafonn\u00e9e.\"}},{\"@type\":\"Question\",\"name\":\"Que couvre le terme \u00ab int\u00e9r\u00eats \u00bb ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les revenus des cr\u00e9ances de toute nature, notamment des fonds publics et des obligations d\u2019emprunts, y compris les primes et lots attach\u00e9s \u00e0 ces titres (article 11, paragraphe 8).\"}}]}<\/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 11 \u00b7 Int\u00e9r\u00eats<\/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>Int\u00e9r\u00eats entre la France et le Nig\u00e9ria\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 11 de la convention<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats sont imposables dans l\u2019\u00c9tat o\u00f9 r\u00e9side le pr\u00eateur. L\u2019\u00c9tat d\u2019o\u00f9 ils proviennent peut aussi pr\u00e9lever un imp\u00f4t, plafonn\u00e9 \u00e0 12,5 % du montant brut. Certains int\u00e9r\u00eats vers\u00e9s \u00e0 un gouvernement ou li\u00e9s \u00e0 un pr\u00eat public sont exon\u00e9r\u00e9s \u00e0 la source.<\/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 11 \u00b7 Int\u00e9r\u00eats<\/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 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, dans la limite de 12,5 % du montant brut si le b\u00e9n\u00e9ficiaire effectif les re\u00e7oit (article 11, paragraphe 2).<\/li><li>Les int\u00e9r\u00eats pay\u00e9s \u00e0 l\u2019autre gouvernement ou \u00e0 ses organismes, ou li\u00e9s \u00e0 un pr\u00eat garanti ou aid\u00e9 par lui, sont exon\u00e9r\u00e9s dans l\u2019\u00c9tat de la source si leurs conditions ne sont pas fix\u00e9es sur des bases commerciales (article 11, paragraphe 3).<\/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 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>R\u00e9sident de France, int\u00e9r\u00eats d\u2019origine nig\u00e9riane<\/span><span class=\"etat fr\">France, et Nig\u00e9ria 12,5 % maximum<\/span><span class=\"ref\">Art. 11 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Nig\u00e9ria, int\u00e9r\u00eats d\u2019origine fran\u00e7aise<\/span><span class=\"etat \">Nig\u00e9ria, et France 12,5 % maximum<\/span><span class=\"ref\">Art. 11 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>Pr\u00eat public \u00e0 conditions non commerciales<\/span><span class=\"etat \">Exon\u00e9ration dans l\u2019\u00c9tat de la source<\/span><span class=\"ref\">Art. 11 \u00a7 3<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices d\u2019entreprise<\/span><span class=\"ref\">Art. 11 \u00a7 4<\/span><\/div><\/div><p class=\"note2\">Les int\u00e9r\u00eats proviennent de l\u2019\u00c9tat du d\u00e9biteur\u00a0; s\u2019ils sont support\u00e9s par un \u00e9tablissement stable, ils proviennent de l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (article 11, paragraphe 5).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 2<\/span><p>\u00ab Toutefois, ces int\u00e9r\u00eats sont aussi imposables dans l&#x27;Etat contractant d&#x27;o\u00f9 ils proviennent et selon la l\u00e9gislation de cet Etat, mais si la personne qui re\u00e7oit les int\u00e9r\u00eats en est le b\u00e9n\u00e9ficiaire effectif, l&#x27;imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 12,5 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 a) Au gouvernement de l&#x27;autre Etat contractant ou \u00e0 une de ses collectivit\u00e9s territoriales ou \u00e0 tout autre \u00e9tablissement ou organisme de ce gouvernement ou de cette collectivit\u00e9 territoriale\u00a0; b) Ou en liaison avec tout pr\u00eat ou cr\u00e9dit garanti ou aid\u00e9 par le gouvernement de l&#x27;autre Etat contractant, sont exon\u00e9r\u00e9s d&#x27;imp\u00f4t dans le premier Etat contractant si les int\u00e9r\u00eats et les conditions de tels pr\u00eats ne sont pas fix\u00e9s sur des bases commerciales. \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>Un placement r\u00e9mun\u00e9r\u00e9 au Nig\u00e9ria par un r\u00e9sident de France supporte au plus 12,5 % d\u2019imp\u00f4t \u00e0 la source, que la France reprend sous forme de cr\u00e9dit dans la limite de son propre imp\u00f4t. Lorsque des incitations nig\u00e9rianes abaissent l\u2019imp\u00f4t sous ce taux, le cr\u00e9dit est calcul\u00e9 sur l\u2019imp\u00f4t normalement d\u00fb selon la convention ou sur 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-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 v\u00e9rifier l\u2019imposition de 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 percevez des int\u00e9r\u00eats d\u2019un placement situ\u00e9 dans l\u2019autre pays que celui o\u00f9 vous vivez\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-interets-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\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/interets\/\" class=\"cur\"><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 est le taux maximal de retenue sur les int\u00e9r\u00eats\u00a0?<\/summary><p>12,5 % du montant brut des int\u00e9r\u00eats, lorsque le b\u00e9n\u00e9ficiaire effectif les re\u00e7oit (article 11, paragraphe 2).<\/p><\/details><details><summary>Les int\u00e9r\u00eats sont-ils impos\u00e9s dans l\u2019\u00c9tat de r\u00e9sidence\u00a0?<\/summary><p>Oui\u00a0: l\u2019article 11, paragraphe 1, les rend imposables dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire, l\u2019\u00c9tat de la source pouvant pr\u00e9lever sa retenue plafonn\u00e9e.<\/p><\/details><details><summary>Que couvre le terme \u00ab\u00a0int\u00e9r\u00eats\u00a0\u00bb\u00a0?<\/summary><p>Les revenus des cr\u00e9ances de toute nature, notamment des fonds publics et des obligations d\u2019emprunts, y compris les primes et lots attach\u00e9s \u00e0 ces titres (article 11, paragraphe 8).<\/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 l\u2019imposition de 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=nigeria-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\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-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 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 11 \u00b7 Int\u00e9r\u00eats 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-23269","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23269","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=23269"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23269\/revisions"}],"predecessor-version":[{"id":29030,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23269\/revisions\/29030"}],"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=23269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}