{"id":23498,"date":"2026-11-08T13:45:40","date_gmt":"2026-11-08T12:45:40","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/sri-lanka\/pensions-retraite\/"},"modified":"2026-11-09T01:04:42","modified_gmt":"2026-11-09T00:04:42","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/sri-lanka\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 au Sri Lanka\u00a0: qui impose votre pension\u00a0? L\u2019article 16 de la convention France\u2013Sri Lanka"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg *)){all:revert;box-sizing:border-box}#bcv{--bg:#F6F5F1;--card:#FFFFFF;--border:#E4E2DA;--text:#111311;--muted:#5B615E;--dim:#8A908C;--lime:#C8F020;--dark:#0B1317;--limed:#E6FF2A;--dtext:#F2F5F4;--dmuted:#8FA3AD;--dborder:#2B3B45}#bcv *{box-sizing:border-box}#bcv{-webkit-text-size-adjust:100%}#bcv{margin:0;background:var(--bg);color:var(--text);font-family:Inter,system-ui,-apple-system,\"Segoe UI\",Helvetica,Arial,sans-serif;font-size:15px;line-height:1.55;-webkit-font-smoothing:antialiased}#bcv a{color:inherit}#bcv .mono{font-family:\"Geist 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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\":\"Une pension de s\u00e9curit\u00e9 sociale fran\u00e7aise est-elle impos\u00e9e au Sri Lanka ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de l\u2019article 16, paragraphe 3 : les sommes pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat ne sont imposables que dans cet \u00c9tat.\"}},{\"@type\":\"Question\",\"name\":\"Une rente viag\u00e8re est-elle couverte ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. L\u2019article 16 vise les pensions, rentes et r\u00e9mun\u00e9rations similaires et d\u00e9finit la rente au paragraphe 2.\"}},{\"@type\":\"Question\",\"name\":\"Et une pension de fonctionnaire ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle rel\u00e8ve de l\u2019article 17, paragraphe 2 : imposable dans l\u2019\u00c9tat qui la verse, mais seulement dans l\u2019autre \u00c9tat si le retrait\u00e9 en est r\u00e9sident.\"}}]}<\/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 16 \u00b7 Pensions de retraite<\/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>Retrait\u00e9 au Sri Lanka\u00a0: qui impose votre pension\u00a0? L\u2019article 16 de la convention France\u2013Sri Lanka<\/h1>\n<p class=\"lead\">Une pension ou une rente vers\u00e9e au titre d\u2019un ancien emploi n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9. Les pensions vers\u00e9es en application de la l\u00e9gislation de s\u00e9curit\u00e9 sociale font exception\u00a0: seul l\u2019\u00c9tat qui les verse peut les imposer. Les pensions publiques suivent l\u2019article 17.<\/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\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/sri-lanka\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/sri-lanka\/plus-values\/\">Plus-values<\/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 16 \u00b7 Pensions de retraite<\/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 pensions, rentes et r\u00e9mun\u00e9rations similaires vers\u00e9es \u00e0 un r\u00e9sident d\u2019un \u00c9tat au titre d\u2019un emploi ant\u00e9rieur ne sont imposables que dans cet \u00c9tat (article 16, 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 ne sont imposables que dans cet \u00c9tat (article 16, paragraphe 3).<\/li><li>Les pensions vers\u00e9es par un \u00c9tat ou une collectivit\u00e9 territoriale pour des services rendus rel\u00e8vent de l\u2019article 17, paragraphe 2.<\/li><li>La rente s\u2019entend d\u2019une somme payable p\u00e9riodiquement \u00e0 \u00e9ch\u00e9ances fixes, \u00e0 titre viager ou pour une dur\u00e9e d\u00e9termin\u00e9e, en contrepartie d\u2019une prestation \u00e9quivalente (article 16, paragraphe 2).<\/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 d\u2019un ancien emploi priv\u00e9, retrait\u00e9 r\u00e9sident du Sri Lanka<\/span><span class=\"etat \">Sri Lanka seulement<\/span><span class=\"ref\">Art. 16 \u00a7 1<\/span><\/div><div class=\"r\"><span>Pension de la s\u00e9curit\u00e9 sociale fran\u00e7aise<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 16 \u00a7 3<\/span><\/div><div class=\"r\"><span>Rente viag\u00e8re ou temporaire, r\u00e9sident du Sri Lanka<\/span><span class=\"etat \">Sri Lanka seulement<\/span><span class=\"ref\">Art. 16 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 rest\u00e9 r\u00e9sident de France<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 4 et 16<\/span><\/div><div class=\"r\"><span>Pension publique, retrait\u00e9 r\u00e9sident du Sri Lanka<\/span><span class=\"etat \">Sri Lanka seulement<\/span><span class=\"ref\">Art. 17 \u00a7 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 16, paragraphes 1 et 3<\/span><p>\u00ab Sous r\u00e9serve des dispositions du paragraphe 1 de l&#x27;article 17, les pensions, rentes 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. [\u2026] 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 ne sont imposables que dans cet Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Classer chaque pension<\/h2><p>Un retrait\u00e9 per\u00e7oit souvent plusieurs pensions, qui ne suivent pas la m\u00eame r\u00e8gle\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>S\u00e9curit\u00e9 sociale<\/b><span>Pension vers\u00e9e en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale\u00a0: imposable dans le seul \u00c9tat qui la verse (article 16, paragraphe 3).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Pension d\u2019un emploi priv\u00e9<\/b><span>Imposable dans le seul \u00c9tat de r\u00e9sidence du retrait\u00e9 (article 16, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Pension publique<\/b><span>R\u00e8gle de l\u2019article 17, paragraphe 2.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>R\u00e9sidence<\/b><span>Dans tous les cas, la r\u00e9sidence s\u2019appr\u00e9cie selon l\u2019article 4.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un retrait\u00e9 qui s\u2019installe au Sri Lanka, les pensions ne basculent pas toutes au m\u00eame endroit\u00a0: les pensions servies en application de la l\u00e9gislation fran\u00e7aise de s\u00e9curit\u00e9 sociale restent imposables en France seulement, tandis que les pensions li\u00e9es \u00e0 un ancien emploi priv\u00e9 rel\u00e8vent du Sri Lanka, \u00e0 condition d\u2019y \u00eatre r\u00e9ellement r\u00e9sident au sens de l\u2019article 4. La qualification de chaque pension est donc la premi\u00e8re \u00e9tape.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=sri-lanka-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 le point sur ma retraite au Sri Lanka<\/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 pr\u00e9parez une installation au Sri Lanka\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-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\/sri-lanka\/residence-fiscale\/\">R\u00e9sidence fiscale<\/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\/plus-values\/\">Plus-values<\/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\/\" class=\"cur\"><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\/\"><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-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>Une pension de s\u00e9curit\u00e9 sociale fran\u00e7aise est-elle impos\u00e9e au Sri Lanka\u00a0?<\/summary><p>Non au regard de l\u2019article 16, paragraphe 3\u00a0: les sommes pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat ne sont imposables que dans cet \u00c9tat.<\/p><\/details><details><summary>Une rente viag\u00e8re est-elle couverte\u00a0?<\/summary><p>Oui. L\u2019article 16 vise les pensions, rentes et r\u00e9mun\u00e9rations similaires et d\u00e9finit la rente au paragraphe 2.<\/p><\/details><details><summary>Et une pension de fonctionnaire\u00a0?<\/summary><p>Elle rel\u00e8ve de l\u2019article 17, paragraphe 2\u00a0: imposable dans l\u2019\u00c9tat qui la verse, mais seulement dans l\u2019autre \u00c9tat si le retrait\u00e9 en est r\u00e9sident.<\/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 ma retraite au Sri Lanka\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-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\/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-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\u2013Sri Lanka \u203a Article 16 \u00b7 Pensions de retraite Convention France\u2013Sri LankaConvention sign\u00e9e \u00e0 Colombo le 17 septembre 1981, approuv\u00e9e par la loi n\u00b0 82-479 du 10<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-23498","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23498","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=23498"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23498\/revisions"}],"predecessor-version":[{"id":29486,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23498\/revisions\/29486"}],"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=23498"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}