{"id":22362,"date":"2026-11-08T11:13:06","date_gmt":"2026-11-08T10:13:06","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/cote-d-ivoire\/"},"modified":"2026-11-08T23:05:50","modified_gmt":"2026-11-08T22:05:50","slug":"cote-d-ivoire","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/cote-d-ivoire\/","title":{"rendered":"Convention fiscale France\u2013C\u00f4te d\u2019Ivoire, 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\u2013C\u00f4te d\u2019Ivoire<\/div>\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013C\u00f4te d\u2019Ivoire<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Abidjan le 6 avril 1966 (avec son protocole), modifi\u00e9e par les avenants sign\u00e9s \u00e0 Abidjan le 25 f\u00e9vrier 1985 et le 19 octobre 1993 et par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par la C\u00f4te d\u2019Ivoire le 24 janvier 2018<\/span><\/div>\n<h1>Convention fiscale France\u2013C\u00f4te d\u2019Ivoire, sujet par sujet<\/h1><p class=\"lead\">Qui impose quoi entre la France et la C\u00f4te d\u2019Ivoire : 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\/cote-d-ivoire\/residence-fiscale\/\">Install\u00e9 en C\u00f4te d\u2019Ivoire, \u00eates-vous encore domicili\u00e9 en France pour l\u2019imp\u00f4t\u00a0? L\u2019article 2 de la convention<\/a><small>Art. 2 \u00b7 R\u00e9sidence fiscale<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/cote-d-ivoire\/pensions-retraite\/\">Retrait\u00e9 install\u00e9 en C\u00f4te d\u2019Ivoire\u00a0: o\u00f9 votre pension est-elle impos\u00e9e\u00a0? L\u2019article 21 de la convention<\/a><small>Art. 21 \u00b7 Pensions de retraite<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/cote-d-ivoire\/fonction-publique\/\">Fonctionnaire ou retrait\u00e9 de la fonction publique en C\u00f4te d\u2019Ivoire\u00a0: qui vous impose\u00a0? L\u2019article 17 de la convention<\/a><small>Art. 17 \u00b7 Fonction publique<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/cote-d-ivoire\/revenus-immobiliers\/\">Vous louez un bien en France ou en C\u00f4te d\u2019Ivoire\u00a0: quel pays impose 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\/cote-d-ivoire\/plus-values\/\">Vente d\u2019un bien ou de titres en partant en C\u00f4te d\u2019Ivoire\u00a0: qui impose la plus-value\u00a0? L\u2019article 15 de la convention<\/a><small>Art. 15 \u00b7 Plus-values<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/cote-d-ivoire\/dividendes\/\">Vous percevez des dividendes entre la France et la C\u00f4te d\u2019Ivoire\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 13 de la convention<\/a><small>Art. 13 \u00b7 Dividendes<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/cote-d-ivoire\/interets\/\">Placements et pr\u00eats entre la France et la C\u00f4te d\u2019Ivoire\u00a0: qui impose les int\u00e9r\u00eats\u00a0? L\u2019article 14 de la convention<\/a><small>Art. 14 \u00b7 Int\u00e9r\u00eats<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/cote-d-ivoire\/salaires\/\">Salari\u00e9 entre la France et la C\u00f4te d\u2019Ivoire\u00a0: o\u00f9 votre salaire est-il impos\u00e9\u00a0? L\u2019article 22 et la r\u00e8gle des 183 jours<\/a><small>Art. 22 \u00b7 Salaires<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/cote-d-ivoire\/double-imposition\/\">Comment la France et la C\u00f4te d\u2019Ivoire \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 26 de la convention<\/a><small>Art. 26 \u00b7 Double imposition<\/small><\/div><\/li><\/ul>\n<h2 id=\"decisions\">Les d\u00e9cisions qui concernent la C\u00f4te d\u2019Ivoire (2)<\/h2><ul class=\"list\"><li><a href=\"\/decisions\/salarie-en-cote-d-ivoire-epouse-et-maison-en-france-le-foyer-fiscal-reste-en\/\">Salari\u00e9 en C\u00f4te d&#x27;Ivoire, \u00e9pouse et maison en France\u00a0: le foyer fiscal reste en France et le d\u00e9lai de reprise de dix ans s&#x27;applique aux comptes \u00e9trangers non d\u00e9clar\u00e9s<\/a><small>CAA Nancy, 21 d\u00e9cembre 2023<\/small><\/li><li><a href=\"\/decisions\/couple-residant-en-cote-d-ivoire-et-louant-des-biens-en-france-revenus-fonciers\/\">Couple r\u00e9sidant en C\u00f4te d&#x27;Ivoire et louant des biens en France\u00a0: revenus fonciers impos\u00e9s au taux minimum de 20 % et pr\u00e9l\u00e8vements sociaux dus malgr\u00e9 l&#x27;affiliation \u00e0 la s\u00e9curit\u00e9 sociale ivoirienne<\/a><small>TA Montreuil, 30 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\u2013C\u00f4te d\u2019Ivoire Convention France\u2013C\u00f4te d\u2019IvoireConvention sign\u00e9e \u00e0 Abidjan le 6 avril 1966 (avec son protocole), modifi\u00e9e par les avenants sign\u00e9s \u00e0 Abidjan le 25 f\u00e9vrier 1985 et<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-22362","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22362","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=22362"}],"version-history":[{"count":3,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22362\/revisions"}],"predecessor-version":[{"id":27852,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22362\/revisions\/27852"}],"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=22362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}