{"id":23541,"date":"2026-11-08T13:52:59","date_gmt":"2026-11-08T12:52:59","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/togo\/fonction-publique\/"},"modified":"2026-11-09T01:09:24","modified_gmt":"2026-11-09T00:09:24","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/togo\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de la fonction publique au Togo\u00a0: quelles r\u00e8gles de la convention s\u2019appliquent\u00a0?"},"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 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.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\":\"La convention contient-elle un article sur les fonctionnaires ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Les traitements rel\u00e8vent de l\u2019article 22 sur les salaires, sauf accords particuliers, et les pensions de l\u2019article 21.\"}},{\"@type\":\"Question\",\"name\":\"Ma pension de fonctionnaire reste-t-elle imposable en France si je vis au Togo ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 21 r\u00e9serve l\u2019imposition des pensions \u00e0 l\u2019\u00c9tat du domicile fiscal du b\u00e9n\u00e9ficiaire, sans distinguer les pensions publiques.\"}},{\"@type\":\"Question\",\"name\":\"Qu\u2019entend l\u2019article 22 par accords particuliers ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il r\u00e9serve les accords pr\u00e9voyant des r\u00e9gimes sp\u00e9ciaux en mati\u00e8re de salaires ; leur contenu n\u2019est pas repris dans la convention.\"}}]}<\/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\/togo\/\">France\u2013Togo<\/a> \u203a Article 22 \u00b7 Fonction publique<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Togo<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Lom\u00e9 le 24 novembre 1971, avec un protocole et un \u00e9change de lettres des 25 et 26 novembre 1971<\/span><\/div>\n<h1>Agent public ou retrait\u00e9 de la fonction publique au Togo\u00a0: quelles r\u00e8gles de la convention s\u2019appliquent\u00a0?<\/h1>\n<p class=\"lead\">La convention avec le Togo ne contient pas d\u2019article sp\u00e9cifique aux r\u00e9mun\u00e9rations publiques. Les traitements rel\u00e8vent de la r\u00e8gle des salaires de l\u2019article 22, sous r\u00e9serve d\u2019accords particuliers, et les pensions de l\u2019article 21.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/togo\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/togo\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/togo\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/togo\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-togo.webp\" alt=\"Lom\u00e9, Togo\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 22 \u00b7 Fonction publique<\/span><b>Lom\u00e9, Togo<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>La convention ne pr\u00e9voit pas de r\u00e8gle propre aux traitements vers\u00e9s par un \u00c9tat ou une collectivit\u00e9 publique.<\/li><li>Les salaires et traitements sont imposables dans l\u2019\u00c9tat o\u00f9 l\u2019emploi est exerc\u00e9, sauf accords particuliers pr\u00e9voyant des r\u00e9gimes sp\u00e9ciaux (article 22, paragraphe 1).<\/li><li>Une mission courte peut rester imposable dans l\u2019\u00c9tat du domicile si les conditions de l\u2019article 22, paragraphe 2, sont r\u00e9unies, dont un s\u00e9jour de 183 jours au plus dans l\u2019ann\u00e9e fiscale.<\/li><li>Les pensions, sans distinction d\u2019origine, ne sont imposables que dans l\u2019\u00c9tat du domicile fiscal du b\u00e9n\u00e9ficiaire (article 21).<\/li><\/ul><\/div>\n<h2>Quelle r\u00e8gle pour la r\u00e9mun\u00e9ration 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 public domicili\u00e9 en France et en poste au Togo<\/span><span class=\"etat \">Togo, sauf accord particulier<\/span><span class=\"ref\">Art. 22 \u00a7 1<\/span><\/div><div class=\"r\"><span>Mission publique de 183 jours au plus, employeur hors du Togo<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 22 \u00a7 2<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 de la fonction publique domicili\u00e9 au Togo<\/span><span class=\"etat \">Togo seulement, selon l\u2019article 21<\/span><span class=\"ref\">Art. 21<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 de la fonction publique domicili\u00e9 en France<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 21<\/span><\/div><\/div><p class=\"note2\">L\u2019article 22 r\u00e9serve les accords particuliers pr\u00e9voyant des r\u00e9gimes sp\u00e9ciaux\u00a0; ces accords ne figurent pas dans le texte de la convention publi\u00e9.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 1<\/span><p>\u00ab Sauf accords particuliers pr\u00e9voyant des r\u00e9gimes sp\u00e9ciaux en cette mati\u00e8re, les salaires, traitements et autres r\u00e9mun\u00e9rations similaires qu&#x27;une personne domicili\u00e9e dans l&#x27;un des deux Etats contractants re\u00e7oit au titre d&#x27;un emploi salari\u00e9 ne sont imposables que dans cet Etat, \u00e0 moins que l&#x27;emploi ne soit exerc\u00e9 dans l&#x27;autre Etat contractant. Si l&#x27;emploi est exerc\u00e9 dans l&#x27;autre Etat contractant, les r\u00e9mun\u00e9rations re\u00e7ues \u00e0 ce titre sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 21<\/span><p>\u00ab Les pensions et les rentes viag\u00e8res ne sont imposables que dans l&#x27;Etat contractant o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/salarie-porte-envoye-au-mali-et-au-togo-par-une-societe-de-guernesey-pas-d\/\"><div class=\"h\"><span class=\"pill mono\">CAA Marseille<\/span><small>5 mai 2022<\/small><\/div><p>Salari\u00e9 port\u00e9 envoy\u00e9 au Mali et au Togo par une soci\u00e9t\u00e9 de Guernesey\u00a0: pas d&#x27;exon\u00e9ration de l&#x27;article 81 A, l&#x27;employeur n&#x27;\u00e9tant \u00e9tabli ni en France ni dans l&#x27;Union europ\u00e9enne ou l&#x27;EEE<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/contribuable-passe-par-le-togo-puis-revenu-en-france-prescription-du\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>17 mars 2023<\/small><\/div><p>Contribuable pass\u00e9 par le Togo puis revenu en France\u00a0: prescription du recouvrement suspendue par ses r\u00e9clamations avec sursis et interrompue par un avis \u00e0 tiers d\u00e9tenteur re\u00e7u malgr\u00e9 une adresse p\u00e9rim\u00e9e<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/credit-d-impot-sur-dividendes-togolais-un-formulaire-et-sa-notice-peuvent\/\"><div class=\"h\"><span class=\"pill mono\">CE<\/span><small>20 juin 2023<\/small><\/div><p>Cr\u00e9dit d&#x27;imp\u00f4t sur dividendes togolais\u00a0: un formulaire et sa notice peuvent engager l&#x27;administration<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/togo\/#decisions\">Voir les 4 d\u00e9cisions qui concernent le Togo \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Faute d\u2019article propre, un agent public affect\u00e9 au Togo ou un retrait\u00e9 de la fonction publique qui s\u2019y installe doit raisonner \u00e0 partir des r\u00e8gles g\u00e9n\u00e9rales des salaires et des pensions, sous r\u00e9serve d\u2019\u00e9ventuels accords particuliers. La situation exacte m\u00e9rite d\u2019\u00eatre v\u00e9rifi\u00e9e avant le d\u00e9part, en rassemblant le statut de l\u2019emploi, l\u2019employeur payeur et les \u00e9l\u00e9ments qui \u00e9tablissent le domicile fiscal.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=togo-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 le point sur ma r\u00e9mun\u00e9ration publique<\/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 partez au Togo\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=togo-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\/togo\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/togo\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/togo\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/togo\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/togo\/\">Convention France\u2013Togo : 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\/togo\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/togo\/pensions-retraite\/\"><small>Art. 21<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/togo\/fonction-publique\/\" class=\"cur\"><small>Art. 22<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/togo\/revenus-immobiliers\/\"><small>Art. 9<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/togo\/plus-values\/\"><small>Art. 25<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/togo\/dividendes\/\"><small>Art. 13<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/togo\/interets\/\"><small>Art. 19<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/togo\/salaires\/\"><small>Art. 22<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/togo\/double-imposition\/\"><small>Art. 26<\/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>La convention contient-elle un article sur les fonctionnaires\u00a0?<\/summary><p>Non. Les traitements rel\u00e8vent de l\u2019article 22 sur les salaires, sauf accords particuliers, et les pensions de l\u2019article 21.<\/p><\/details><details><summary>Ma pension de fonctionnaire reste-t-elle imposable en France si je vis au Togo\u00a0?<\/summary><p>L\u2019article 21 r\u00e9serve l\u2019imposition des pensions \u00e0 l\u2019\u00c9tat du domicile fiscal du b\u00e9n\u00e9ficiaire, sans distinguer les pensions publiques.<\/p><\/details><details><summary>Qu\u2019entend l\u2019article 22 par accords particuliers\u00a0?<\/summary><p>Il r\u00e9serve les accords pr\u00e9voyant des r\u00e9gimes sp\u00e9ciaux en mati\u00e8re de salaires\u00a0; leur contenu n\u2019est pas repris dans la convention.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Lom\u00e9 le 24 novembre 1971, avec un protocole et un \u00e9change de lettres des 25 et 26 novembre 1971 \u2014 Convention avec le Togo (impots.gouv.fr). Statut : En vigueur depuis le 1er avril 1975. 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 Togo ?<\/span><h3>Faire le point sur ma r\u00e9mun\u00e9ration publique\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=togo-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Togo<\/span><div class=\"rel\"><a href=\"\/decisions\/dividendes-togolais-de-zone-franche-le-credit-d-impot-conventionnel-ne-suppose\/\">Dividendes togolais de zone franche\u00a0: le cr\u00e9dit d&#x27;imp\u00f4t conventionnel ne suppose pas une imposition effective au Togo, et la notice de d\u00e9claration mentionnant la \u00ab\u00a0d\u00e9cote africaine\u00a0\u00bb est opposable au fisc<small>CAA Versailles, 26 mars 2024<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/togo\/\">Convention France\u2013Togo : 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 Togo ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=togo-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 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[\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22514,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23541","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23541","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=23541"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23541\/revisions"}],"predecessor-version":[{"id":29562,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23541\/revisions\/29562"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22514"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23541"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}