{"id":23270,"date":"2026-11-08T13:13:16","date_gmt":"2026-11-08T12:13:16","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/nigeria\/pensions-retraite\/"},"modified":"2026-11-09T00:39:40","modified_gmt":"2026-11-08T23:39:40","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/nigeria\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 au Nig\u00e9ria, o\u00f9 votre pension est-elle impos\u00e9e\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 fran\u00e7aise cesse-t-elle d\u2019\u00eatre impos\u00e9e en France si je r\u00e9side au Nig\u00e9ria ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019article 19, paragraphe 1, la rend imposable dans l\u2019\u00c9tat d\u2019o\u00f9 elle provient, ici la France.\"}},{\"@type\":\"Question\",\"name\":\"Le Nig\u00e9ria peut-il aussi imposer cette pension ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 19 ne r\u00e9serve pas l\u2019imposition \u00e0 l\u2019\u00c9tat de la source ; si le Nig\u00e9ria l\u2019impose, l\u2019imp\u00f4t fran\u00e7ais donne droit \u00e0 un cr\u00e9dit sur l\u2019imp\u00f4t nig\u00e9rian (article 23, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Les rentes suivent-elles la m\u00eame r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : toute rente servie \u00e0 un r\u00e9sident de l\u2019un des deux \u00c9tats est imposable dans l\u2019\u00c9tat d\u2019o\u00f9 elle provient (article 19, paragraphe 1).\"}}]}<\/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 19 \u00b7 Pensions de retraite<\/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>Retrait\u00e9 au Nig\u00e9ria, o\u00f9 votre pension est-elle impos\u00e9e\u00a0? L\u2019article 19 de la convention franco-nig\u00e9riane<\/h1>\n<p class=\"lead\">Contrairement \u00e0 la r\u00e8gle la plus r\u00e9pandue, la convention franco-nig\u00e9riane attribue le droit d\u2019imposer les pensions \u00e0 l\u2019\u00c9tat d\u2019o\u00f9 elles proviennent. Une pension fran\u00e7aise vers\u00e9e \u00e0 un retrait\u00e9 install\u00e9 au Nig\u00e9ria est donc imposable en France. Reste \u00e0 savoir comment l\u2019\u00c9tat de r\u00e9sidence \u00e9vite la double imposition.<\/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\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nigeria\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nigeria\/plus-values\/\">Plus-values<\/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 19 \u00b7 Pensions de retraite<\/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 pensions et autres r\u00e9mun\u00e9rations similaires vers\u00e9es au titre d\u2019un emploi ant\u00e9rieur sont imposables dans l\u2019\u00c9tat d\u2019o\u00f9 elles proviennent (article 19, paragraphe 1).<\/li><li>La m\u00eame r\u00e8gle vaut pour toute rente servie \u00e0 un r\u00e9sident de l\u2019un des deux \u00c9tats (article 19, paragraphe 1).<\/li><li>La rente s\u2019entend d\u2019une somme d\u00e9termin\u00e9e, payable p\u00e9riodiquement \u00e0 \u00e9ch\u00e9ances fixes, en \u00e9change d\u2019une pleine et ad\u00e9quate contre-valeur (article 19, paragraphe 2).<\/li><li>Un r\u00e9sident de France qui per\u00e7oit une pension du Nig\u00e9ria reste imposable en France, avec un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, b).<\/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>Pension fran\u00e7aise, retrait\u00e9 r\u00e9sident du Nig\u00e9ria<\/span><span class=\"etat fr\">France (\u00c9tat de la source)<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>M\u00eame cas, c\u00f4t\u00e9 nig\u00e9rian<\/span><span class=\"etat \">Cr\u00e9dit pour l\u2019imp\u00f4t fran\u00e7ais au Nig\u00e9ria<\/span><span class=\"ref\">Art. 23 \u00a7 2<\/span><\/div><div class=\"r\"><span>Pension nig\u00e9riane, retrait\u00e9 r\u00e9sident de France<\/span><span class=\"etat \">Nig\u00e9ria, et France avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 19 \u00a7 1 et 23 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Rente servie \u00e0 un r\u00e9sident de l\u2019un des deux \u00c9tats<\/span><span class=\"etat \">\u00c9tat d\u2019o\u00f9 elle provient<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><\/div><p class=\"note2\">L\u2019article 19 vise les pensions vers\u00e9es au titre d\u2019un emploi ant\u00e9rieur sans distinguer emploi priv\u00e9 et emploi public\u00a0; l\u2019article 18 sur les r\u00e9mun\u00e9rations publiques exclut express\u00e9ment les pensions.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 19, paragraphe 1<\/span><p>\u00ab Les pensions et autres r\u00e9mun\u00e9rations similaires pay\u00e9es \u00e0 un r\u00e9sident d&#x27;un Etat contractant au titre d&#x27;un emploi ant\u00e9rieur ainsi que toute rente servie \u00e0 un tel r\u00e9sident sont imposables dans l&#x27;Etat dont elles proviennent. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Une r\u00e8gle de source, puis un cr\u00e9dit d\u2019imp\u00f4t<\/h2><p>Pour une pension qui circule entre la France et le Nig\u00e9ria\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Origine de la pension<\/b><span>L\u2019\u00c9tat d\u2019o\u00f9 provient la pension peut l\u2019imposer (article 19).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>R\u00e9sidence du retrait\u00e9<\/b><span>Elle se d\u00e9termine selon l\u2019article 4.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>R\u00e9sident de France<\/b><span>La pension nig\u00e9riane entre dans la base fran\u00e7aise, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, b).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>R\u00e9sident du Nig\u00e9ria<\/b><span>L\u2019imp\u00f4t fran\u00e7ais ouvre droit \u00e0 un cr\u00e9dit sur l\u2019imp\u00f4t nig\u00e9rian, dans les conditions de la l\u00e9gislation nig\u00e9riane (article 23, paragraphe 2).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>S\u2019installer au Nig\u00e9ria ne fait pas sortir une pension fran\u00e7aise du champ de l\u2019imp\u00f4t fran\u00e7ais\u00a0: l\u2019article 19 laisse le droit d\u2019imposer \u00e0 l\u2019\u00c9tat d\u2019o\u00f9 elle provient. La question utile devient celle du cr\u00e9dit accord\u00e9 au Nig\u00e9ria pour l\u2019imp\u00f4t fran\u00e7ais, qui d\u00e9pend de la l\u00e9gislation nig\u00e9riane. Un calcul des deux c\u00f4t\u00e9s avant le d\u00e9part \u00e9vite les mauvaises surprises.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=nigeria-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 \u00e9tudier l\u2019imposition de ma retraite<\/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 touchez une pension fran\u00e7aise et vous envisagez de vous installer au Nig\u00e9ria\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-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\/nigeria\/residence-fiscale\/\">R\u00e9sidence fiscale<\/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\/plus-values\/\">Plus-values<\/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\/\" class=\"cur\"><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\/\"><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-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 fran\u00e7aise cesse-t-elle d\u2019\u00eatre impos\u00e9e en France si je r\u00e9side au Nig\u00e9ria\u00a0?<\/summary><p>Non\u00a0: l\u2019article 19, paragraphe 1, la rend imposable dans l\u2019\u00c9tat d\u2019o\u00f9 elle provient, ici la France.<\/p><\/details><details><summary>Le Nig\u00e9ria peut-il aussi imposer cette pension\u00a0?<\/summary><p>L\u2019article 19 ne r\u00e9serve pas l\u2019imposition \u00e0 l\u2019\u00c9tat de la source\u00a0; si le Nig\u00e9ria l\u2019impose, l\u2019imp\u00f4t fran\u00e7ais donne droit \u00e0 un cr\u00e9dit sur l\u2019imp\u00f4t nig\u00e9rian (article 23, paragraphe 2).<\/p><\/details><details><summary>Les rentes suivent-elles la m\u00eame r\u00e8gle\u00a0?<\/summary><p>Oui\u00a0: toute rente servie \u00e0 un r\u00e9sident de l\u2019un des deux \u00c9tats est imposable dans l\u2019\u00c9tat d\u2019o\u00f9 elle provient (article 19, paragraphe 1).<\/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 \u00e9tudier l\u2019imposition de ma retraite\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-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\/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-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\u2013Nig\u00e9ria \u203a Article 19 \u00b7 Pensions de retraite 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<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-23270","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23270","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=23270"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23270\/revisions"}],"predecessor-version":[{"id":29031,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23270\/revisions\/29031"}],"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=23270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}