{"id":23304,"date":"2026-11-08T13:18:03","date_gmt":"2026-11-08T12:18:03","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/oman\/fonction-publique\/"},"modified":"2026-11-09T00:43:18","modified_gmt":"2026-11-08T23:43:18","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/oman\/fonction-publique\/","title":{"rendered":"Agent public ou ancien fonctionnaire \u00e0 Oman\u00a0: qui impose votre traitement ou 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 \u00e0 Oman si j\u2019y r\u00e9side ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En principe non : l\u2019article 15 la rend imposable seulement dans l\u2019\u00c9tat qui la verse, sauf les exceptions qu\u2019il pr\u00e9voit.\"}},{\"@type\":\"Question\",\"name\":\"Un agent recrut\u00e9 sur place par l\u2019ambassade est-il concern\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si les services sont rendus \u00e0 Oman et qu\u2019il a la nationalit\u00e9 omanaise ou r\u00e9sidait \u00e0 Oman avant de les rendre, la r\u00e8gle de l\u2019\u00c9tat payeur ne s\u2019applique pas (article 15).\"}},{\"@type\":\"Question\",\"name\":\"Les \u00e9tablissements publics sont-ils vis\u00e9s ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019article 15 s\u2019applique aussi aux r\u00e9mun\u00e9rations et pensions pay\u00e9es par une personne morale de droit public d\u2019un \u00c9tat ou de ses collectivit\u00e9s locales.\"}}]}<\/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\/oman\/\">France\u2013Oman<\/a> \u203a Article 15 \u00b7 Fonction publique<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Oman<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 1er juin 1989, modifi\u00e9e par les avenants sign\u00e9s \u00e0 Mascate le 22 octobre 1996 et le 8 avril 2012, et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Agent public ou ancien fonctionnaire \u00e0 Oman\u00a0: qui impose votre traitement ou votre pension\u00a0? L\u2019article 15 de la convention<\/h1>\n<p class=\"lead\">Les r\u00e9mun\u00e9rations et pensions publiques ne sont imposables que dans l\u2019\u00c9tat qui les verse. Deux exceptions\u00a0: des services rendus dans l\u2019autre \u00c9tat par un de ses nationaux ou par une personne qui y r\u00e9sidait avant, et les activit\u00e9s industrielles ou commerciales publiques. La r\u00e8gle couvre aussi les personnes morales de droit public.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/oman\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/oman\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/oman\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/oman\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-oman.webp\" alt=\"Mascate, Oman\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 15 \u00b7 Fonction publique<\/span><b>Mascate, Oman<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les r\u00e9mun\u00e9rations et pensions pay\u00e9es par un \u00c9tat ou une collectivit\u00e9 locale au titre de services rendus \u00e0 cet \u00c9tat ou \u00e0 cette collectivit\u00e9 ne sont imposables que dans cet \u00c9tat (article 15).<\/li><li>Exception\u00a0: si les services sont rendus dans l\u2019autre \u00c9tat et que la personne en a la nationalit\u00e9 ou y r\u00e9sidait avant d\u2019y rendre les services (article 15).<\/li><li>Exception\u00a0: si les services sont rendus dans le cadre d\u2019une activit\u00e9 industrielle ou commerciale publique (article 15).<\/li><li>Pour un r\u00e9sident de France, ces r\u00e9mun\u00e9rations ouvrent droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 19, I, A, 1).<\/li><\/ul><\/div>\n<h2>Qui impose votre traitement ou votre pension 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>Agent de l\u2019\u00c9tat fran\u00e7ais, de nationalit\u00e9 fran\u00e7aise, en poste \u00e0 Oman<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 15<\/span><\/div><div class=\"r\"><span>Ancien fonctionnaire fran\u00e7ais retrait\u00e9 \u00e0 Oman<\/span><span class=\"etat fr\">France, en principe<\/span><span class=\"ref\">Art. 15<\/span><\/div><div class=\"r\"><span>Agent recrut\u00e9 sur place, de nationalit\u00e9 omanaise ou d\u00e9j\u00e0 r\u00e9sident d\u2019Oman<\/span><span class=\"etat \">Hors r\u00e8gle de l\u2019\u00c9tat payeur<\/span><span class=\"ref\">Art. 15, 1er tiret<\/span><\/div><div class=\"r\"><span>Activit\u00e9 industrielle ou commerciale d\u2019une personne publique<\/span><span class=\"etat \">Hors article 15<\/span><span class=\"ref\">Art. 15, 2e tiret<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 15<\/span><p>\u00ab Les r\u00e9mun\u00e9rations et les pensions pay\u00e9es par un Etat ou l&#x27;une de ses collectivit\u00e9s locales \u00e0 une personne physique au titre de services rendus \u00e0 cet Etat ou \u00e0 cette collectivit\u00e9 ne sont imposables que dans cet Etat, sauf\u00a0: &#8211; si, les services \u00e9tant rendus dans l&#x27;autre Etat, cette personne physique poss\u00e8de la nationalit\u00e9 de cet Etat ou en \u00e9tait r\u00e9sident avant d&#x27;y rendre les services, ou &#8211; si les services sont rendus, ou l&#x27;ont \u00e9t\u00e9, dans le cadre d&#x27;une activit\u00e9 industrielle ou commerciale exerc\u00e9e par un Etat ou l&#x27;une de ses collectivit\u00e9s locales. \u00bb<\/p><\/div><\/div><p class=\"note2\">Le dernier alin\u00e9a de l\u2019article 15, qui \u00e9tend la r\u00e8gle aux personnes morales de droit public, a \u00e9t\u00e9 ins\u00e9r\u00e9 par l\u2019article 8 de l\u2019avenant du 22 octobre 1996. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Comment lire l\u2019article 15<\/h2><p>Quatre v\u00e9rifications\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Qui paie\u00a0?<\/b><span>Un \u00c9tat, une collectivit\u00e9 locale ou une de leurs personnes morales de droit public.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>O\u00f9 les services sont-ils rendus\u00a0?<\/b><span>Dans l\u2019autre \u00c9tat, l\u2019exception de nationalit\u00e9 ou de r\u00e9sidence ant\u00e9rieure peut jouer.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Quelle activit\u00e9\u00a0?<\/b><span>Une activit\u00e9 industrielle ou commerciale publique sort de l\u2019article 15.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>C\u00f4t\u00e9 France<\/b><span>Un r\u00e9sident de France b\u00e9n\u00e9ficie d\u2019un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 19).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/salarie-d-une-societe-omanaise-residant-dans-les-landes-pas-de-credit-d-impot\/\"><div class=\"h\"><span class=\"pill mono\">TA Pau<\/span><small>15 d\u00e9cembre 2022<\/small><\/div><p>Salari\u00e9 d&#x27;une soci\u00e9t\u00e9 omanaise r\u00e9sidant dans les Landes\u00a0: pas de cr\u00e9dit d&#x27;imp\u00f4t conventionnel sans imp\u00f4t effectivement pay\u00e9 \u00e0 Oman<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/formateur-sur-plates-formes-petrolieres-associe-de-la-societe-qui-l-emploie\/\"><div class=\"h\"><span class=\"pill mono\">CAA Marseille<\/span><small>8 juin 2023<\/small><\/div><p>Formateur sur plates-formes p\u00e9troli\u00e8res, associ\u00e9 de la soci\u00e9t\u00e9 qui l&#x27;emploie\u00a0: faute de lien de subordination, ses r\u00e9mun\u00e9rations ne sont pas des salaires exon\u00e9r\u00e9s au titre de l&#x27;article 81 A<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/oman\/#decisions\">Voir les 2 d\u00e9cisions qui concernent Oman \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un fonctionnaire fran\u00e7ais affect\u00e9 \u00e0 Mascate reste en principe imposable en France sur son traitement. Un agent recrut\u00e9 localement par une personne publique fran\u00e7aise, s\u2019il est omanais ou r\u00e9sidait d\u00e9j\u00e0 \u00e0 Oman, ne rel\u00e8ve pas de cette r\u00e8gle. La nationalit\u00e9 et la r\u00e9sidence au moment du recrutement se v\u00e9rifient au cas par cas.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=oman-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>Faire v\u00e9rifier ma situation d\u2019agent public<\/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 \u00eates agent public ou retrait\u00e9 de la fonction publique et vous vivez \u00e0 Oman\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=oman-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\/oman\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/oman\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/oman\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/oman\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/oman\/\">Convention France\u2013Oman : 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\/oman\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/pensions-retraite\/\"><small>Art. 14<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/fonction-publique\/\" class=\"cur\"><small>Art. 15<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/revenus-immobiliers\/\"><small>Art. 5<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/plus-values\/\"><small>Art. 11<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/dividendes\/\"><small>Art. 8<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/interets\/\"><small>Art. 9<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/salaires\/\"><small>Art. 13<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/double-imposition\/\"><small>Art. 19<\/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 \u00e0 Oman si j\u2019y r\u00e9side\u00a0?<\/summary><p>En principe non\u00a0: l\u2019article 15 la rend imposable seulement dans l\u2019\u00c9tat qui la verse, sauf les exceptions qu\u2019il pr\u00e9voit.<\/p><\/details><details><summary>Un agent recrut\u00e9 sur place par l\u2019ambassade est-il concern\u00e9\u00a0?<\/summary><p>Si les services sont rendus \u00e0 Oman et qu\u2019il a la nationalit\u00e9 omanaise ou r\u00e9sidait \u00e0 Oman avant de les rendre, la r\u00e8gle de l\u2019\u00c9tat payeur ne s\u2019applique pas (article 15).<\/p><\/details><details><summary>Les \u00e9tablissements publics sont-ils vis\u00e9s\u00a0?<\/summary><p>Oui\u00a0: l\u2019article 15 s\u2019applique aussi aux r\u00e9mun\u00e9rations et pensions pay\u00e9es par une personne morale de droit public d\u2019un \u00c9tat ou de ses collectivit\u00e9s locales.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 1er juin 1989, modifi\u00e9e par les avenants sign\u00e9s \u00e0 Mascate le 22 octobre 1996 et le 8 avril 2012, et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec Oman modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur\u00a0; la Convention multilat\u00e9rale s\u2019applique \u00e0 Oman depuis le 1er novembre 2020. 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 \u00e0 Oman ?<\/span><h3>Faire v\u00e9rifier ma situation d\u2019agent public\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=oman-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\/oman\/\">Convention France\u2013Oman : 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 \u00e0 Oman ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=oman-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\u2013Oman \u203a Article 15 \u00b7 Fonction publique Convention France\u2013OmanConvention sign\u00e9e \u00e0 Paris le 1er juin 1989, modifi\u00e9e par les avenants sign\u00e9s \u00e0 Mascate le 22 octobre 1996<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22487,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23304","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23304","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=23304"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23304\/revisions"}],"predecessor-version":[{"id":29088,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23304\/revisions\/29088"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22487"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}