{"id":23306,"date":"2026-11-08T13:18:20","date_gmt":"2026-11-08T12:18:20","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/oman\/pensions-retraite\/"},"modified":"2026-11-09T00:43:31","modified_gmt":"2026-11-08T23:43:31","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/oman\/pensions-retraite\/","title":{"rendered":"Retraite \u00e0 Oman\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 retraite de base fran\u00e7aise est-elle imposable \u00e0 Oman ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les pensions pay\u00e9es en application de la l\u00e9gislation fran\u00e7aise sur la s\u00e9curit\u00e9 sociale sont imposables en France (article 14, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Et une pension compl\u00e9mentaire d\u2019un ancien employeur priv\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si elle rel\u00e8ve de l\u2019article 14, paragraphe 1, elle n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9.\"}},{\"@type\":\"Question\",\"name\":\"Ma pension de fonctionnaire suit-elle la m\u00eame r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : elle rel\u00e8ve de l\u2019article 15, qui la rend en principe imposable dans l\u2019\u00c9tat qui la verse.\"}}]}<\/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 14 \u00b7 Pensions de retraite<\/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>Retraite \u00e0 Oman\u00a0: qui impose votre pension\u00a0? L\u2019article 14 de la convention franco-omanaise<\/h1>\n<p class=\"lead\">Une pension li\u00e9e \u00e0 un ancien emploi priv\u00e9 n\u2019est imposable que dans l\u2019\u00c9tat o\u00f9 r\u00e9side le retrait\u00e9. Les pensions vers\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale restent imposables dans l\u2019\u00c9tat qui les paie. Les pensions publiques rel\u00e8vent de l\u2019article 15.<\/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\/fonction-publique\/\">Fonction publique<\/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 14 \u00b7 Pensions de retraite<\/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 pensions vers\u00e9es \u00e0 un r\u00e9sident d\u2019un \u00c9tat au titre d\u2019un emploi ant\u00e9rieur ne sont imposables que dans cet \u00c9tat, sous r\u00e9serve de l\u2019article 15 (article 14, paragraphe 1).<\/li><li>Les pensions et autres sommes pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat sont imposables dans cet \u00c9tat (article 14, paragraphe 2).<\/li><li>Les pensions publiques ne sont imposables que dans l\u2019\u00c9tat qui les verse, sauf exceptions de l\u2019article 15.<\/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 du priv\u00e9 r\u00e9sident d\u2019Oman, pension compl\u00e9mentaire fran\u00e7aise<\/span><span class=\"etat \">Oman seulement<\/span><span class=\"ref\">Art. 14 \u00a7 1<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 r\u00e9sident d\u2019Oman, pension de s\u00e9curit\u00e9 sociale fran\u00e7aise<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 14 \u00a7 2<\/span><\/div><div class=\"r\"><span>Ancien agent public fran\u00e7ais r\u00e9sident d\u2019Oman<\/span><span class=\"etat fr\">France, sauf exceptions<\/span><span class=\"ref\">Art. 15<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 rest\u00e9 fiscalement domicili\u00e9 en France (droit fran\u00e7ais)<\/span><span class=\"etat fr\">France, avec imputation de l\u2019imp\u00f4t omanais<\/span><span class=\"ref\">Art. 19, I, A, 2<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 14<\/span><p>\u00ab 1. Sous r\u00e9serve des dispositions de l&#x27;article 15, les pensions et autres r\u00e9mun\u00e9rations similaires pay\u00e9es \u00e0 un r\u00e9sident d&#x27;un Etat au titre d&#x27;un emploi ant\u00e9rieur ne sont imposables que dans cet Etat. 2. Nonobstant les dispositions du paragraphe 1, les pensions et autres sommes pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d&#x27;un Etat sont imposables dans cet Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Trois questions pour classer votre pension<\/h2><p>La convention distingue trois cat\u00e9gories\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Pension publique\u00a0?<\/b><span>Vers\u00e9e par l\u2019\u00c9tat ou une collectivit\u00e9 au titre de services rendus\u00a0: article 15.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Pension de s\u00e9curit\u00e9 sociale\u00a0?<\/b><span>Pay\u00e9e en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale\u00a0: imposable dans l\u2019\u00c9tat qui la verse.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Autre pension priv\u00e9e\u00a0?<\/b><span>Imposable dans le seul \u00c9tat de r\u00e9sidence du retrait\u00e9.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>R\u00e9sidence \u00e9tablie\u00a0?<\/b><span>\u00catre r\u00e9sident d\u2019Oman au sens de l\u2019article 4, sans rester fiscalement domicili\u00e9 en France.<\/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>Pour un retrait\u00e9 qui s\u2019installe \u00e0 Oman, seules les pensions priv\u00e9es hors s\u00e9curit\u00e9 sociale basculent vers Oman\u00a0; les pensions de s\u00e9curit\u00e9 sociale et les pensions publiques restent imposables en France. Et un retrait\u00e9 rest\u00e9 fiscalement domicili\u00e9 en France au sens du droit fran\u00e7ais peut \u00eatre impos\u00e9 en France sur ses revenus en vertu de l\u2019article 19. Le classement des pensions et le transfert effectif du foyer conditionnent le r\u00e9sultat.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=oman-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 classer mes pensions 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 des pensions fran\u00e7aises et vous envisagez de vous installer \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-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\/oman\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/oman\/fonction-publique\/\">Fonction publique<\/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\/\" class=\"cur\"><small>Art. 14<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/fonction-publique\/\"><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 retraite de base fran\u00e7aise est-elle imposable \u00e0 Oman\u00a0?<\/summary><p>Les pensions pay\u00e9es en application de la l\u00e9gislation fran\u00e7aise sur la s\u00e9curit\u00e9 sociale sont imposables en France (article 14, paragraphe 2).<\/p><\/details><details><summary>Et une pension compl\u00e9mentaire d\u2019un ancien employeur priv\u00e9\u00a0?<\/summary><p>Si elle rel\u00e8ve de l\u2019article 14, paragraphe 1, elle n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9.<\/p><\/details><details><summary>Ma pension de fonctionnaire suit-elle la m\u00eame r\u00e8gle\u00a0?<\/summary><p>Non\u00a0: elle rel\u00e8ve de l\u2019article 15, qui la rend en principe imposable dans l\u2019\u00c9tat qui la verse.<\/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 classer mes pensions 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=oman-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\/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-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\u2013Oman \u203a Article 14 \u00b7 Pensions de retraite Convention France\u2013OmanConvention sign\u00e9e \u00e0 Paris le 1er juin 1989, modifi\u00e9e par les avenants sign\u00e9s \u00e0 Mascate le 22 octobre<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-23306","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23306","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=23306"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23306\/revisions"}],"predecessor-version":[{"id":29092,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23306\/revisions\/29092"}],"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=23306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}