{"id":23552,"date":"2026-11-08T13:54:29","date_gmt":"2026-11-08T12:54:29","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/trinite-et-tobago\/pensions-retraite\/"},"modified":"2026-11-09T01:10:41","modified_gmt":"2026-11-09T00:10:41","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/trinite-et-tobago\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 \u00e0 Trinit\u00e9-et-Tobago\u00a0: qui impose votre pension selon l\u2019article 19 de la convention\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\":\"Ma retraite de s\u00e9curit\u00e9 sociale fran\u00e7aise est-elle impos\u00e9e \u00e0 Trinit\u00e9-et-Tobago ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de l\u2019article 19, paragraphe 2 : les pensions 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\":\"Et une rente viag\u00e8re ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les rentes pay\u00e9es \u00e0 un r\u00e9sident d\u2019un \u00c9tat ne sont imposables que dans cet \u00c9tat (article 19, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"La France peut-elle tenir compte d\u2019une pension exon\u00e9r\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour un r\u00e9sident de France, l\u2019imp\u00f4t fran\u00e7ais est calcul\u00e9 au taux correspondant au total des revenus imposables selon la l\u00e9gislation fran\u00e7aise (article 24, paragraphe 2, d).\"}}]}<\/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\/trinite-et-tobago\/\">France\u2013Trinit\u00e9-et-Tobago<\/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\u2013Trinit\u00e9-et-Tobago<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Port d\u2019Espagne le 5 ao\u00fbt 1987, avec un protocole sign\u00e9 le m\u00eame jour<\/span><\/div>\n<h1>Retrait\u00e9 \u00e0 Trinit\u00e9-et-Tobago\u00a0: qui impose votre pension selon l\u2019article 19 de la convention\u00a0?<\/h1>\n<p class=\"lead\">Une pension priv\u00e9e li\u00e9e \u00e0 un ancien emploi 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 font exception\u00a0: elles ne sont imposables que dans l\u2019\u00c9tat dont rel\u00e8ve ce r\u00e9gime.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/trinite-et-tobago\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/trinite-et-tobago\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/trinite-et-tobago\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/trinite-et-tobago\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-trinite-et-tobago.webp\" alt=\"Port of Spain, Trinit\u00e9-et-Tobago\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 19 \u00b7 Pensions de retraite<\/span><b>Port of Spain, Trinit\u00e9-et-Tobago<\/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, ainsi que les rentes, ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire (article 19, 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 19, paragraphe 2).<\/li><li>Les pensions publiques suivent l\u2019article 20, paragraphe 2\u00a0: imposables dans l\u2019\u00c9tat qui les verse, sauf r\u00e9sident et national de l\u2019autre \u00c9tat.<\/li><li>Le terme \u00ab\u00a0rentes\u00a0\u00bb vise une somme fixe payable p\u00e9riodiquement, \u00e0 vie ou pendant une p\u00e9riode d\u00e9termin\u00e9e ou d\u00e9terminable, en contrepartie d\u2019une prestation en argent (article 19, paragraphe 3).<\/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 r\u00e9gime de s\u00e9curit\u00e9 sociale fran\u00e7ais, retrait\u00e9 r\u00e9sident de Trinit\u00e9-et-Tobago<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 2<\/span><\/div><div class=\"r\"><span>Pension priv\u00e9e hors s\u00e9curit\u00e9 sociale, retrait\u00e9 r\u00e9sident de Trinit\u00e9-et-Tobago<\/span><span class=\"etat \">Trinit\u00e9-et-Tobago seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Rente viag\u00e8re, b\u00e9n\u00e9ficiaire r\u00e9sident de Trinit\u00e9-et-Tobago<\/span><span class=\"etat \">Trinit\u00e9-et-Tobago seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Ancien agent public fran\u00e7ais, r\u00e9sident de Trinit\u00e9-et-Tobago<\/span><span class=\"etat fr\">France, sauf nationalit\u00e9 de Trinit\u00e9-et-Tobago<\/span><span class=\"ref\">Art. 20 \u00a7 2<\/span><\/div><\/div><p class=\"note2\">La convention ne d\u00e9finit pas la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale\u00a0; la fronti\u00e8re entre le paragraphe 1 et le paragraphe 2 de l\u2019article 19 doit \u00eatre v\u00e9rifi\u00e9e r\u00e9gime par r\u00e9gime.<\/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 Sous r\u00e9serve des dispositions du paragraphe 2 de l&#x27;article 20 (Fonctions publiques), 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 et les rentes pay\u00e9es \u00e0 ce r\u00e9sident 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 contractant ne sont imposables que dans cet Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Trois questions dans l\u2019ordre<\/h2><p>Pour savoir o\u00f9 votre pension sera impos\u00e9e\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Origine publique\u00a0?<\/b><span>Une pension vers\u00e9e au titre de services rendus \u00e0 un \u00c9tat rel\u00e8ve de l\u2019article 20, paragraphe 2.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>S\u00e9curit\u00e9 sociale\u00a0?<\/b><span>Une pension vers\u00e9e en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale reste imposable dans l\u2019\u00c9tat qui la verse (article 19, paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Autre pension priv\u00e9e<\/b><span>Elle n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9 (article 19, paragraphe 1).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>S\u2019installer \u00e0 Trinit\u00e9-et-Tobago ne fait pas sortir toutes les pensions fran\u00e7aises du champ de l\u2019imp\u00f4t fran\u00e7ais\u00a0: celles qui rel\u00e8vent de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale restent imposables en France seulement. Les autres pensions priv\u00e9es et les rentes basculent vers l\u2019\u00c9tat de r\u00e9sidence. Classer chaque pension avant le d\u00e9part permet d\u2019anticiper o\u00f9 et comment elle sera d\u00e9clar\u00e9e.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=trinite-et-tobago-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>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 une ou plusieurs pensions fran\u00e7aises et envisagez de vivre \u00e0 Trinit\u00e9-et-Tobago\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=trinite-et-tobago-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\/trinite-et-tobago\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/\">Convention France\u2013Trinit\u00e9-et-Tobago : 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\/trinite-et-tobago\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/pensions-retraite\/\" class=\"cur\"><small>Art. 19<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/fonction-publique\/\"><small>Art. 20<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/plus-values\/\"><small>Art. 23<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/salaires\/\"><small>Art. 16<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/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 s\u00e9curit\u00e9 sociale fran\u00e7aise est-elle impos\u00e9e \u00e0 Trinit\u00e9-et-Tobago\u00a0?<\/summary><p>Non au regard de l\u2019article 19, paragraphe 2\u00a0: les pensions 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>Et une rente viag\u00e8re\u00a0?<\/summary><p>Les rentes pay\u00e9es \u00e0 un r\u00e9sident d\u2019un \u00c9tat ne sont imposables que dans cet \u00c9tat (article 19, paragraphe 1).<\/p><\/details><details><summary>La France peut-elle tenir compte d\u2019une pension exon\u00e9r\u00e9e\u00a0?<\/summary><p>Pour un r\u00e9sident de France, l\u2019imp\u00f4t fran\u00e7ais est calcul\u00e9 au taux correspondant au total des revenus imposables selon la l\u00e9gislation fran\u00e7aise (article 24, paragraphe 2, d).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Port d\u2019Espagne le 5 ao\u00fbt 1987, avec un protocole sign\u00e9 le m\u00eame jour \u2014 Convention avec Trinit\u00e9-et-Tobago &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 1er avril 1989. 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 Trinit\u00e9-et-Tobago ?<\/span><h3>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=trinite-et-tobago-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\/trinite-et-tobago\/\">Convention France\u2013Trinit\u00e9-et-Tobago : 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 Trinit\u00e9-et-Tobago ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=trinite-et-tobago-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\u2013Trinit\u00e9-et-Tobago \u203a Article 19 \u00b7 Pensions de retraite Convention France\u2013Trinit\u00e9-et-TobagoConvention sign\u00e9e \u00e0 Port d\u2019Espagne le 5 ao\u00fbt 1987, avec un protocole sign\u00e9 le m\u00eame jour Retrait\u00e9 \u00e0<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22515,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23552","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23552","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=23552"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23552\/revisions"}],"predecessor-version":[{"id":29577,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23552\/revisions\/29577"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22515"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}