{"id":22360,"date":"2026-11-08T11:12:55","date_gmt":"2026-11-08T10:12:55","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/congo\/"},"modified":"2026-11-08T23:05:38","modified_gmt":"2026-11-08T22:05:38","slug":"congo","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/congo\/","title":{"rendered":"Convention fiscale France\u2013Congo, 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\u2013Congo<\/div>\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Congo<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Brazzaville le 27 novembre 1987 (avec son protocole), qui vise aussi les successions, les droits d\u2019enregistrement et les droits de timbre<\/span><\/div>\n<h1>Convention fiscale France\u2013Congo, sujet par sujet<\/h1><p class=\"lead\">Qui impose quoi entre la France et le Congo : le texte officiel, un tableau de lecture et les d\u00e9cisions des juges pour chaque situation.<\/p><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-20-10-10\/\">BOI-INT-DG-20-10-10 \u00b7 Domicile fiscal et r\u00e9sidence conventionnelle<\/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><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-20-90\/\">BOI-INT-DG-20-20-90 \u00b7 Successions et donations internationales<\/a><\/div><\/div>\n<ul class=\"list\"><li><div><a href=\"\/conventions-fiscales\/congo\/residence-fiscale\/\">Install\u00e9 au Congo, \u00eates-vous encore r\u00e9sident fiscal de France\u00a0? L\u2019article 4 de la convention franco-congolaise<\/a><small>Art. 4 \u00b7 R\u00e9sidence fiscale<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/congo\/pensions-retraite\/\">Retrait\u00e9 install\u00e9 au Congo\u00a0: o\u00f9 votre pension est-elle impos\u00e9e\u00a0? L\u2019article 18 de la convention franco-congolaise<\/a><small>Art. 18 \u00b7 Pensions de retraite<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/congo\/fonction-publique\/\">Agent public ou retrait\u00e9 de la fonction publique au Congo\u00a0: qui impose\u00a0? L\u2019article 19 de la convention franco-congolaise<\/a><small>Art. 19 \u00b7 Fonction publique<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/congo\/revenus-immobiliers\/\">Vous louez un bien en France ou au Congo\u00a0: quel \u00c9tat impose les loyers\u00a0? L\u2019article 6 de la convention franco-congolaise<\/a><small>Art. 6 \u00b7 Revenus immobiliers<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/congo\/plus-values\/\">Vendre un bien ou des titres en \u00e9tant r\u00e9sident du Congo\u00a0: qui impose la plus-value\u00a0? L\u2019article 13 de la convention<\/a><small>Art. 13 \u00b7 Plus-values<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/congo\/dividendes\/\">Dividendes entre la France et le Congo\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention franco-congolaise<\/a><small>Art. 10 \u00b7 Dividendes<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/congo\/interets\/\">Placements et pr\u00eats entre la France et le Congo\u00a0: o\u00f9 les int\u00e9r\u00eats sont-ils impos\u00e9s\u00a0? L\u2019article 11 de la convention<\/a><small>Art. 11 \u00b7 Int\u00e9r\u00eats<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/congo\/salaires\/\">Salari\u00e9 en mission ou expatri\u00e9 au Congo\u00a0: o\u00f9 votre salaire est-il impos\u00e9\u00a0? L\u2019article 15 de la convention franco-congolaise<\/a><small>Art. 15 \u00b7 Salaires<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/congo\/double-imposition\/\">Revenus imposables en France et au Congo\u00a0: comment la double imposition est-elle \u00e9vit\u00e9e\u00a0? L\u2019article 25 de la convention<\/a><small>Art. 25 \u00b7 Double imposition<\/small><\/div><\/li><\/ul>\n<h2 id=\"decisions\">Les d\u00e9cisions qui concernent le Congo (7)<\/h2><ul class=\"list\"><li><a href=\"\/decisions\/salariee-en-france-au-premier-semestre-2018-puis-en-conge-parental-residente\/\">Salari\u00e9e en France au premier semestre 2018 puis en cong\u00e9 parental\u00a0: r\u00e9sidente fiscale fran\u00e7aise, elle a droit au cr\u00e9dit d&#x27;imp\u00f4t de l&#x27;ann\u00e9e de transition, que l&#x27;administration lui refusait en la disant r\u00e9sidente congolaise<\/a><small>TA Montreuil, 8 d\u00e9cembre 2023<\/small><\/li><li><a href=\"\/decisions\/enseignant-resident-de-france-paye-par-une-universite-de-brazzaville-ses\/\">Enseignant r\u00e9sident de France pay\u00e9 par une universit\u00e9 de Brazzaville\u00a0: ses salaires congolais sont aussi imposables en France, avec cr\u00e9dit d&#x27;imp\u00f4t<\/a><small>TA Rouen, 9 octobre 2024<\/small><\/li><li><a href=\"\/decisions\/salarie-au-congo-dix-mois-par-an-dont-l-epouse-et-les-enfants-vivent-en-france\/\">Salari\u00e9 au Congo dix mois par an dont l&#x27;\u00e9pouse et les enfants vivent en France\u00a0: foyer en France, et le r\u00e9sident fran\u00e7ais n&#x27;a droit qu&#x27;au cr\u00e9dit d&#x27;imp\u00f4t conventionnel, pas \u00e0 la d\u00e9duction de l&#x27;imp\u00f4t congolais<\/a><small>TA Melun, 25 novembre 2022<\/small><\/li><li><a href=\"\/decisions\/chef-de-chantier-de-forage-au-gabon-au-mozambique-et-au-congo-salarie-d-une\/\">Chef de chantier de forage au Gabon, au Mozambique et au Congo salari\u00e9 d&#x27;une soci\u00e9t\u00e9 des \u00eeles Vierges britanniques\u00a0: pas d&#x27;exon\u00e9ration de l&#x27;article 81 A<\/a><small>TA Toulouse, 25 avril 2024<\/small><\/li><li><a href=\"\/decisions\/deux-comptes-non-declares-en-republique-democratique-du-congo-l-amende-de-10\/\">Deux comptes non d\u00e9clar\u00e9s en R\u00e9publique d\u00e9mocratique du Congo\u00a0: l&#x27;amende de 10\u00a0000\u00a0\u20ac par compte et par an est r\u00e9tablie, malgr\u00e9 un premier compte rendu qui l&#x27;avait ramen\u00e9e \u00e0 1\u00a0500\u00a0\u20ac<\/a><small>CAA Versailles, 4 d\u00e9cembre 2025<\/small><\/li><li><a href=\"\/decisions\/scaphandrier-sur-des-plateformes-petrolieres-au-congo-sous-contrat-avec-une\/\">Scaphandrier sur des plateformes p\u00e9troli\u00e8res au Congo sous contrat avec une soci\u00e9t\u00e9 de Duba\u00ef\u00a0: consultant ind\u00e9pendant, il ne peut b\u00e9n\u00e9ficier de l&#x27;exon\u00e9ration de l&#x27;article 81 A<\/a><small>CAA Nantes, 1er avril 2022<\/small><\/li><li><a href=\"\/decisions\/pilote-d-helicoptere-au-congo-paye-sur-des-comptes-a-jersey-174-jours-de\/\">Pilote d&#x27;h\u00e9licopt\u00e8re au Congo pay\u00e9 sur des comptes \u00e0 Jersey\u00a0: 174 jours de travail \u00e0 l&#x27;\u00e9tranger en 2013, c&#x27;est trop peu pour l&#x27;exon\u00e9ration de l&#x27;article 81 A<\/a><small>TA Rennes, 3 avril 2024<\/small><\/li><\/ul>\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\u2013Congo Convention France\u2013CongoConvention sign\u00e9e \u00e0 Brazzaville le 27 novembre 1987 (avec son protocole), qui vise aussi les successions, les droits d\u2019enregistrement et les droits de timbre Convention<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-22360","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22360","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=22360"}],"version-history":[{"count":3,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22360\/revisions"}],"predecessor-version":[{"id":27850,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22360\/revisions\/27850"}],"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=22360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}