{"id":23494,"date":"2026-11-08T13:45:07","date_gmt":"2026-11-08T12:45:07","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/sri-lanka\/dividendes\/"},"modified":"2026-11-09T01:04:14","modified_gmt":"2026-11-09T00:04:14","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/sri-lanka\/dividendes\/","title":{"rendered":"Dividendes entre la France et le Sri Lanka\u00a0: qui impose, et avec quel cr\u00e9dit d\u2019imp\u00f4t\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\":\"Le Sri Lanka peut-il imposer les dividendes vers\u00e9s \u00e0 un particulier fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : ils sont aussi imposables dans l\u2019\u00c9tat de la soci\u00e9t\u00e9, selon sa l\u00e9gislation (article 10, paragraphe 2). Le texte ne fixe pas de plafond pour ce cas.\"}},{\"@type\":\"Question\",\"name\":\"Quel cr\u00e9dit d\u2019imp\u00f4t pour une soci\u00e9t\u00e9 fran\u00e7aise ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour les dividendes vis\u00e9s aux paragraphes 3 et 4 de l\u2019article 10, un cr\u00e9dit \u00e9gal \u00e0 25 % du montant brut, qui ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais exigible (article 21, A, b).\"}},{\"@type\":\"Question\",\"name\":\"Et pour un r\u00e9sident du Sri Lanka qui re\u00e7oit des dividendes fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le Sri Lanka les impose et accorde un cr\u00e9dit \u00e9gal \u00e0 25 % du montant brut du dividende, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t sri-lankais (article 21, B, b, i).\"}}]}<\/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\/sri-lanka\/\">France\u2013Sri Lanka<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Sri Lanka<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Colombo le 17 septembre 1981, approuv\u00e9e par la loi n\u00b0 82-479 du 10 juin 1982<\/span><\/div>\n<h1>Dividendes entre la France et le Sri Lanka\u00a0: qui impose, et avec quel cr\u00e9dit d\u2019imp\u00f4t\u00a0? L\u2019article 10 de la convention<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de l\u2019actionnaire et aussi dans l\u2019\u00c9tat de la soci\u00e9t\u00e9, selon sa l\u00e9gislation. Le texte ne plafonne la retenue sri-lankaise que pour les dividendes vers\u00e9s \u00e0 une soci\u00e9t\u00e9 fran\u00e7aise sur des apports nouveaux. Les cr\u00e9dits d\u2019imp\u00f4t sont fix\u00e9s forfaitairement par l\u2019article 21.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/sri-lanka\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/sri-lanka\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/sri-lanka\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/sri-lanka\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-sri-lanka.webp\" alt=\"Sigiriya, Sri Lanka\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Sigiriya, Sri Lanka<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 d\u2019un \u00c9tat \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat sont imposables dans cet autre \u00c9tat, et aussi dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 selon sa l\u00e9gislation (article 10, paragraphes 1 et 2).<\/li><li>Les dividendes d\u2019une soci\u00e9t\u00e9 sri-lankaise vers\u00e9s \u00e0 une soci\u00e9t\u00e9 fran\u00e7aise sont exempt\u00e9s de tout imp\u00f4t sri-lankais autre que la retenue \u00e0 la source et un imp\u00f4t compl\u00e9mentaire limit\u00e9 \u00e0 5 % (article 10, paragraphe 3).<\/li><li>Pour les dividendes correspondant \u00e0 un nouvel apport d\u2019une soci\u00e9t\u00e9 fran\u00e7aise, la retenue sri-lankaise ne peut exc\u00e9der 15 % (article 10, paragraphe 4).<\/li><li>En France, les dividendes vis\u00e9s aux paragraphes 3 et 4 ouvrent droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 25 % du montant brut, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais (article 21, A, b, i).<\/li><\/ul><\/div>\n<h2>Qui impose vos dividendes\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>Particulier r\u00e9sident de France, soci\u00e9t\u00e9 sri-lankaise<\/span><span class=\"etat \">Les deux\u00a0; imposables en France avec cr\u00e9dit<\/span><span class=\"ref\">Art. 10 \u00a7 1 et 2, 21 A b<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 fran\u00e7aise, dividendes sri-lankais<\/span><span class=\"etat \">Les deux\u00a0; cr\u00e9dit de 25 % en France<\/span><span class=\"ref\">Art. 10 \u00a7 3 et 21 A b i<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 fran\u00e7aise, dividendes sur apport nouveau<\/span><span class=\"etat \">Retenue sri-lankaise de 15 % au plus<\/span><span class=\"ref\">Art. 10 \u00a7 4<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Sri Lanka, soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Les deux\u00a0; cr\u00e9dit de 25 % au Sri Lanka<\/span><span class=\"ref\">Art. 10 et 21 B b i<\/span><\/div><div class=\"r\"><span>Dividendes imputables \u00e0 un \u00e9tablissement stable<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices d\u2019entreprise<\/span><span class=\"ref\">Art. 10 \u00a7 5<\/span><\/div><\/div><p class=\"note2\">L\u2019article 21, A, b, ne fixe le montant du cr\u00e9dit fran\u00e7ais que pour les dividendes vis\u00e9s aux paragraphes 3 et 4 de l\u2019article 10.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphes 1 et 2<\/span><p>\u00ab Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident d&#x27;un Etat \u00e0 un r\u00e9sident de l&#x27;autre Etat sont imposables dans cet autre Etat. 2. Toutefois, ces dividendes sont aussi imposables dans l&#x27;Etat dont la soci\u00e9t\u00e9 qui paie les dividendes est un r\u00e9sident, et selon la l\u00e9gislation de cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 21, A, b, i<\/span><p>\u00ab dans le cas des dividendes vis\u00e9s aux paragraphes 3 et 4 de l&#x27;article 10, le cr\u00e9dit d&#x27;imp\u00f4t est \u00e9gal \u00e0 25 p. cent du montant brut du dividende\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le parcours d\u2019un dividende sri-lankais vers la France<\/h2><p>Pour une soci\u00e9t\u00e9 fran\u00e7aise actionnaire d\u2019une soci\u00e9t\u00e9 sri-lankaise\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imposition au Sri Lanka<\/b><span>Retenue \u00e0 la source et imp\u00f4t compl\u00e9mentaire limit\u00e9 \u00e0 5 %\u00a0; 15 % au plus sur un apport nouveau (article 10, paragraphes 3 et 4).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition en France<\/b><span>Le dividende est imposable en France (article 21, A, b).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit forfaitaire<\/b><span>Cr\u00e9dit \u00e9gal \u00e0 25 % du montant brut, dans la limite de l\u2019imp\u00f4t fran\u00e7ais exigible (article 21, A, b, i).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un particulier, la convention ne plafonne pas l\u2019imp\u00f4t sri-lankais sur les dividendes et ne chiffre pas le cr\u00e9dit fran\u00e7ais correspondant\u00a0: le co\u00fbt fiscal r\u00e9el d\u00e9pend des deux l\u00e9gislations. Pour une soci\u00e9t\u00e9 fran\u00e7aise, le cr\u00e9dit est forfaitaire, \u00e9gal \u00e0 25 % du montant brut et plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais. Avant d\u2019investir au Sri Lanka, il est utile de mod\u00e9liser les deux impositions.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=sri-lanka-dividendes-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 le point sur mes dividendes<\/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 d\u00e9tenez ou envisagez de d\u00e9tenir des actions d\u2019une soci\u00e9t\u00e9 sri-lankaise\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=sri-lanka-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/sri-lanka\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/sri-lanka\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/sri-lanka\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/sri-lanka\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/sri-lanka\/\">Convention France\u2013Sri Lanka : 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\/sri-lanka\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/pensions-retraite\/\"><small>Art. 16<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/fonction-publique\/\"><small>Art. 17<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/plus-values\/\"><small>Art. 20<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/salaires\/\"><small>Art. 13<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/double-imposition\/\"><small>Art. 21<\/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>Le Sri Lanka peut-il imposer les dividendes vers\u00e9s \u00e0 un particulier fran\u00e7ais\u00a0?<\/summary><p>Oui\u00a0: ils sont aussi imposables dans l\u2019\u00c9tat de la soci\u00e9t\u00e9, selon sa l\u00e9gislation (article 10, paragraphe 2). Le texte ne fixe pas de plafond pour ce cas.<\/p><\/details><details><summary>Quel cr\u00e9dit d\u2019imp\u00f4t pour une soci\u00e9t\u00e9 fran\u00e7aise\u00a0?<\/summary><p>Pour les dividendes vis\u00e9s aux paragraphes 3 et 4 de l\u2019article 10, un cr\u00e9dit \u00e9gal \u00e0 25 % du montant brut, qui ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais exigible (article 21, A, b).<\/p><\/details><details><summary>Et pour un r\u00e9sident du Sri Lanka qui re\u00e7oit des dividendes fran\u00e7ais\u00a0?<\/summary><p>Le Sri Lanka les impose et accorde un cr\u00e9dit \u00e9gal \u00e0 25 % du montant brut du dividende, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t sri-lankais (article 21, B, b, i).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Colombo le 17 septembre 1981, approuv\u00e9e par la loi n\u00b0 82-479 du 10 juin 1982 \u2014 Convention avec le Sri Lanka (impots.gouv.fr). Statut : En vigueur depuis le 18 novembre 1982. 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 Sri Lanka ?<\/span><h3>Faire le point sur mes dividendes\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=sri-lanka-dividendes-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\/sri-lanka\/\">Convention France\u2013Sri Lanka : 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 Sri Lanka ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=sri-lanka-dividendes-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\u2013Sri Lanka \u203a Article 10 \u00b7 Dividendes Convention France\u2013Sri LankaConvention sign\u00e9e \u00e0 Colombo le 17 septembre 1981, approuv\u00e9e par la loi n\u00b0 82-479 du 10 juin 1982<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22509,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23494","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23494","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=23494"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23494\/revisions"}],"predecessor-version":[{"id":29479,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23494\/revisions\/29479"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22509"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}