{"id":22199,"date":"2026-11-08T10:44:21","date_gmt":"2026-11-08T09:44:21","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/centrafrique\/"},"modified":"2026-11-08T16:13:02","modified_gmt":"2026-11-08T15:13:02","slug":"centrafrique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/centrafrique\/","title":{"rendered":"Convention fiscale France\u2013Centrafrique, sujet par sujet"},"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><div id=\"bcv\" class=\"final\"><div class=\"wrap hub\"><div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a France\u2013Centrafrique<\/div>\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Centrafrique<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Bangui le 13 d\u00e9cembre 1969 avec la R\u00e9publique centrafricaine (avec un protocole et un \u00e9change de lettres des 13 et 16 d\u00e9cembre 1969)<\/span><\/div>\n<h1>Convention fiscale France\u2013Centrafrique, sujet par sujet<\/h1><p class=\"lead\">Qui impose quoi entre la France et la Centrafrique : le texte officiel, un tableau de lecture et les d\u00e9cisions des juges pour chaque situation.<\/p>\n<ul class=\"list\"><li><div><a href=\"\/conventions-fiscales\/centrafrique\/residence-fiscale\/\">France ou Centrafrique\u00a0: o\u00f9 est votre domicile fiscal\u00a0? L\u2019article 2 de la convention franco-centrafricaine<\/a><small>Art. 2 \u00b7 R\u00e9sidence fiscale<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/centrafrique\/pensions-retraite\/\">Retrait\u00e9 en Centrafrique\u00a0: qui impose votre pension\u00a0? L\u2019article 21 de la convention franco-centrafricaine<\/a><small>Art. 21 \u00b7 Pensions de retraite<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/centrafrique\/fonction-publique\/\">Agent public ou retrait\u00e9 de l\u2019\u00c9tat en Centrafrique\u00a0: quelles r\u00e8gles\u00a0? Les articles 21 et 22 de la convention<\/a><small>Art. 21 \u00b7 Fonction publique<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/centrafrique\/revenus-immobiliers\/\">Vous louez un bien en France ou en Centrafrique\u00a0: o\u00f9 sont impos\u00e9s les loyers\u00a0? L\u2019article 9 de la convention<\/a><small>Art. 9 \u00b7 Revenus immobiliers<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/centrafrique\/plus-values\/\">Vente d\u2019un bien ou de titres entre la France et la Centrafrique\u00a0: qui impose la plus-value\u00a0?<\/a><small>Art. 25 \u00b7 Plus-values<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/centrafrique\/dividendes\/\">Dividendes entre la France et la Centrafrique\u00a0: qui les impose et comment\u00a0? Les articles 13 et 26<\/a><small>Art. 13 \u00b7 Dividendes<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/centrafrique\/interets\/\">Int\u00e9r\u00eats per\u00e7us entre la France et la Centrafrique\u00a0: qui les impose\u00a0? L\u2019article 19 de la convention<\/a><small>Art. 19 \u00b7 Int\u00e9r\u00eats<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/centrafrique\/salaires\/\">Salari\u00e9 en Centrafrique ou en mission\u00a0: o\u00f9 sont impos\u00e9s vos salaires\u00a0? L\u2019article 22 et les 183 jours<\/a><small>Art. 22 \u00b7 Salaires<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/centrafrique\/double-imposition\/\">Comment la convention France\u2013Centrafrique \u00e9vite-t-elle la double imposition\u00a0? L\u2019article 26 expliqu\u00e9<\/a><small>Art. 26 \u00b7 Double imposition<\/small><\/div><\/li><\/ul>\n\n<\/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\u2013Centrafrique Convention France\u2013CentrafriqueConvention sign\u00e9e \u00e0 Bangui le 13 d\u00e9cembre 1969 avec la R\u00e9publique centrafricaine (avec un protocole et un \u00e9change de lettres des 13 et 16 d\u00e9cembre<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22198,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22199","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22199","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=22199"}],"version-history":[{"count":3,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22199\/revisions"}],"predecessor-version":[{"id":24441,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22199\/revisions\/24441"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22198"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}