{"id":23324,"date":"2026-11-08T13:20:50","date_gmt":"2026-11-08T12:20:50","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/pakistan\/pensions-retraite\/"},"modified":"2026-11-09T00:45:26","modified_gmt":"2026-11-08T23:45:26","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/pakistan\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 au Pakistan, 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 retraite de base fran\u00e7aise sera-t-elle impos\u00e9e en France si je vis au Pakistan ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si elle est vers\u00e9e au titre d\u2019un r\u00e9gime l\u00e9gal de s\u00e9curit\u00e9 sociale, oui : l\u2019article 19, paragraphe 2, la rend imposable en France.\"}},{\"@type\":\"Question\",\"name\":\"Et une pension compl\u00e9mentaire vers\u00e9e au titre d\u2019un emploi priv\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les pensions priv\u00e9es autres que celles de s\u00e9curit\u00e9 sociale ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9 (article 19, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si la France et le Pakistan me consid\u00e8rent tous deux comme r\u00e9sident ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 4, paragraphe 2, d\u00e9partage : foyer d\u2019habitation permanent, puis centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9 et, \u00e0 d\u00e9faut, accord entre les deux administrations.\"}}]}<\/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\/pakistan\/\">France\u2013Pakistan<\/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\u2013Pakistan<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 15 juin 1994, avec un protocole, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Retrait\u00e9 au Pakistan, o\u00f9 votre pension est-elle impos\u00e9e\u00a0? L\u2019article 19 de la convention franco-pakistanaise<\/h1>\n<p class=\"lead\">Une pension vers\u00e9e au titre d\u2019un ancien emploi priv\u00e9 n\u2019est imposable que dans l\u2019\u00c9tat o\u00f9 r\u00e9side le retrait\u00e9. Les pensions servies par un r\u00e9gime l\u00e9gal de s\u00e9curit\u00e9 sociale font exception\u00a0: l\u2019\u00c9tat qui les verse peut les imposer. Les pensions publiques suivent l\u2019article 20.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/pakistan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/pakistan\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/pakistan\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/pakistan\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-pakistan.webp\" alt=\"Passu, Gilgit-Baltistan, Pakistan\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 19 \u00b7 Pensions de retraite<\/span><b>Passu, Gilgit-Baltistan, Pakistan<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les pensions et r\u00e9mun\u00e9rations similaires vers\u00e9es au titre d\u2019un emploi ant\u00e9rieur ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9 (article 19, paragraphe 1).<\/li><li>Les pensions et autres sommes pay\u00e9es par un r\u00e9gime l\u00e9gal de s\u00e9curit\u00e9 sociale sont imposables dans l\u2019\u00c9tat dont rel\u00e8ve ce r\u00e9gime (article 19, paragraphe 2).<\/li><li>Pour un r\u00e9sident de France, l\u2019imp\u00f4t pakistanais sur une pension de s\u00e9curit\u00e9 sociale pakistanaise ouvre droit \u00e0 un cr\u00e9dit plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).<\/li><li>Les pensions publiques sont r\u00e9serv\u00e9es \u00e0 l\u2019article 20, paragraphe 2\u00a0: elles restent imposables dans l\u2019\u00c9tat qui les verse, sauf retrait\u00e9 r\u00e9sident et national de l\u2019autre \u00c9tat.<\/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>Retraite compl\u00e9mentaire priv\u00e9e, retrait\u00e9 r\u00e9sident du Pakistan<\/span><span class=\"etat \">Pakistan seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Pension d\u2019un r\u00e9gime l\u00e9gal de s\u00e9curit\u00e9 sociale fran\u00e7ais<\/span><span class=\"etat fr\">France, et Pakistan avec cr\u00e9dit<\/span><span class=\"ref\">Art. 19 \u00a7 2 et 24 \u00a7 2<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 rest\u00e9 r\u00e9sident de France au sens de l\u2019article 4<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 4 et 19<\/span><\/div><div class=\"r\"><span>Ancien agent public fran\u00e7ais, r\u00e9sident du Pakistan<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 20 \u00a7 2 a<\/span><\/div><\/div><p class=\"note2\">Le protocole (point 10) permet de d\u00e9duire, sous conditions, les cotisations vers\u00e9es \u00e0 un r\u00e9gime de retraite reconnu dans l\u2019autre \u00c9tat par une personne qui travaille dans le premier \u00c9tat.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 19, paragraphes 1 et 2<\/span><p>\u00ab 1. Sous r\u00e9serve des dispositions du paragraphe 2 de l&#x27;article 20, 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 ne sont imposables que dans cet Etat. 2. Nonobstant les dispositions du paragraphe 1, les pensions et autres sommes pay\u00e9es au titre d&#x27;un r\u00e9gime l\u00e9gal qui fait partie du syst\u00e8me de s\u00e9curit\u00e9 sociale d&#x27;un Etat contractant ou de l&#x27;une de ses subdivisions politiques ou collectivit\u00e9s locales sont imposables dans cet Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Deux familles de pensions priv\u00e9es<\/h2><p>Avant tout d\u00e9part au Pakistan, chaque pension se classe ainsi\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Pension d\u2019un r\u00e9gime l\u00e9gal de s\u00e9curit\u00e9 sociale<\/b><span>Imposable dans l\u2019\u00c9tat qui la verse (article 19, paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Autre pension li\u00e9e \u00e0 un emploi priv\u00e9<\/b><span>Imposable seulement dans l\u2019\u00c9tat de r\u00e9sidence (article 19, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Pension publique<\/b><span>Elle rel\u00e8ve de l\u2019article 20, paragraphe 2.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>R\u00e9sidence<\/b><span>Tout d\u00e9pend de l\u2019\u00c9tat de r\u00e9sidence au sens de l\u2019article 4.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Partir au Pakistan ne fait pas sortir toutes les pensions du champ de l\u2019imp\u00f4t fran\u00e7ais\u00a0: celles vers\u00e9es par un r\u00e9gime l\u00e9gal de s\u00e9curit\u00e9 sociale restent imposables en France, le Pakistan accordant alors un cr\u00e9dit limit\u00e9 \u00e0 son propre imp\u00f4t. Seules les autres pensions priv\u00e9es deviennent imposables au Pakistan seulement. Un inventaire caisse par caisse s\u2019impose avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=pakistan-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 des pensions fran\u00e7aises et vous envisagez de vous installer au Pakistan\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=pakistan-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\/pakistan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/pakistan\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/pakistan\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/pakistan\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/pakistan\/\">Convention France\u2013Pakistan : 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\/pakistan\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/pensions-retraite\/\" class=\"cur\"><small>Art. 19<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/fonction-publique\/\"><small>Art. 20<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/plus-values\/\"><small>Art. 14<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/salaires\/\"><small>Art. 16<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/double-imposition\/\"><small>Art. 24<\/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 sera-t-elle impos\u00e9e en France si je vis au Pakistan\u00a0?<\/summary><p>Si elle est vers\u00e9e au titre d\u2019un r\u00e9gime l\u00e9gal de s\u00e9curit\u00e9 sociale, oui\u00a0: l\u2019article 19, paragraphe 2, la rend imposable en France.<\/p><\/details><details><summary>Et une pension compl\u00e9mentaire vers\u00e9e au titre d\u2019un emploi priv\u00e9\u00a0?<\/summary><p>Les pensions priv\u00e9es autres que celles de s\u00e9curit\u00e9 sociale ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9 (article 19, paragraphe 1).<\/p><\/details><details><summary>Que se passe-t-il si la France et le Pakistan me consid\u00e8rent tous deux comme r\u00e9sident\u00a0?<\/summary><p>L\u2019article 4, paragraphe 2, d\u00e9partage\u00a0: foyer d\u2019habitation permanent, puis centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9 et, \u00e0 d\u00e9faut, accord entre les deux administrations.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 15 juin 1994, avec un protocole, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec le Pakistan modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er septembre 1996\u00a0; la Convention multilat\u00e9rale est entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er avril 2021 pour le Pakistan. 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 Pakistan ?<\/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=pakistan-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\/pakistan\/\">Convention France\u2013Pakistan : 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 Pakistan ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=pakistan-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\u2013Pakistan \u203a Article 19 \u00b7 Pensions de retraite Convention France\u2013PakistanConvention sign\u00e9e \u00e0 Paris le 15 juin 1994, avec un protocole, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22489,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23324","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23324","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=23324"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23324\/revisions"}],"predecessor-version":[{"id":29125,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23324\/revisions\/29125"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22489"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}