{"id":22628,"date":"2026-11-08T11:45:57","date_gmt":"2026-11-08T10:45:57","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bahrein\/revenus-immobiliers\/"},"modified":"2026-11-08T23:29:03","modified_gmt":"2026-11-08T22:29:03","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bahrein\/revenus-immobiliers\/","title":{"rendered":"Expatri\u00e9 au Bahre\u00efn avec un bien en France\u00a0: qui impose vos loyers\u00a0? L\u2019article 5 de la convention"},"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 *)){all:revert;box-sizing:border-box}#bcv{--bg:#F6F5F1;--card:#FFFFFF;--border:#E4E2DA;--text:#111311;--muted:#5B615E;--dim:#8A908C;--lime:#C8F020;--dark:#0B1317;--limed:#E6FF2A;--dtext:#F2F5F4;--dmuted:#8FA3AD;--dborder:#2B3B45}#bcv *{box-sizing:border-box}#bcv{-webkit-text-size-adjust:100%}#bcv{margin:0;background:var(--bg);color:var(--text);font-family:Inter,system-ui,-apple-system,\"Segoe UI\",Helvetica,Arial,sans-serif;font-size:15px;line-height:1.55;-webkit-font-smoothing:antialiased}#bcv a{color:inherit}#bcv .mono{font-family:\"Geist 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16px;font-size:13px}#bcv{padding-bottom:64px}}#bcv{display:block;width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);-webkit-text-fill-color:currentColor;text-align:left;padding-top:100px}@media(max-width:1239px){#bcv{padding-top:84px}}#bcv :where(*){-webkit-text-fill-color:currentColor}#bcv .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\":\"Mes loyers fran\u00e7ais seront-ils impos\u00e9s au Bahre\u00efn ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La convention attribue le droit d\u2019imposer \u00e0 la France, \u00c9tat o\u00f9 l\u2019immeuble est situ\u00e9 (article 5, paragraphe 1). C\u00f4t\u00e9 bahre\u00efnien, la double imposition est \u00e9vit\u00e9e selon la l\u00e9gislation du Bahre\u00efn (article 20, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Que pr\u00e9voit la convention pour un logement gard\u00e9 en France pour mes s\u00e9jours ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Un r\u00e9sident du Bahre\u00efn qui dispose en France d\u2019une habitation pour son usage priv\u00e9, sans y avoir son domicile fiscal, est exon\u00e9r\u00e9 de l\u2019imp\u00f4t sur le revenu \u00e9tabli sur la base de la valeur locative (article 19, paragraphe 3).\"}},{\"@type\":\"Question\",\"name\":\"Un r\u00e9sident de France qui loue un bien au Bahre\u00efn est-il impos\u00e9 deux fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les loyers peuvent aussi \u00eatre impos\u00e9s en France, mais le cr\u00e9dit d\u2019imp\u00f4t est alors \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 20, paragraphe 1, a, iii).\"}}]}<\/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\/bahrein\/\">France\u2013Bahre\u00efn<\/a> \u203a Article 5 \u00b7 Revenus immobiliers<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Bahre\u00efn<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Manama le 10 mai 1993, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Paris le 7 mai 2009 et par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par le Bahre\u00efn le 27 novembre 2020<\/span><\/div>\n<h1>Expatri\u00e9 au Bahre\u00efn avec un bien en France\u00a0: qui impose vos loyers\u00a0? L\u2019article 5 de la convention<\/h1>\n<p class=\"lead\">Les revenus d\u2019un bien immobilier sont imposables dans l\u2019\u00c9tat o\u00f9 le bien est situ\u00e9. Pour un r\u00e9sident du Bahre\u00efn qui garde un logement en France pour son usage priv\u00e9, l\u2019article 19 ajoute une exon\u00e9ration propre \u00e0 cette convention.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/bahrein\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bahrein\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bahrein\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bahrein\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-bahrein.webp\" alt=\"Manama, Bahre\u00efn\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 5 \u00b7 Loyers<\/span><b>Manama, Bahre\u00efn<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus qu\u2019un r\u00e9sident d\u2019un \u00c9tat tire de biens immobiliers situ\u00e9s dans l\u2019autre \u00c9tat sont imposables dans cet autre \u00c9tat (article 5, paragraphe 1).<\/li><li>La r\u00e8gle vise l\u2019exploitation directe, la location, l\u2019affermage et toute autre forme d\u2019exploitation, y compris les immeubles d\u2019une entreprise ou d\u2019une profession ind\u00e9pendante (article 5, paragraphes 3 et 5).<\/li><li>Lorsque des parts de soci\u00e9t\u00e9 donnent la jouissance d\u2019un immeuble, les revenus de cette jouissance sont imposables dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (article 5, paragraphe 4).<\/li><li>Un r\u00e9sident du Bahre\u00efn disposant en France d\u2019une habitation pour son usage priv\u00e9, sans y avoir son domicile fiscal, est exon\u00e9r\u00e9 de l\u2019imp\u00f4t sur le revenu \u00e9tabli sur la valeur locative (article 19, paragraphe 3).<\/li><\/ul><\/div>\n<h2>Qui impose vos revenus immobiliers\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>R\u00e9sident du Bahre\u00efn louant un bien situ\u00e9 en France<\/span><span class=\"etat fr\">France (\u00c9tat de situation)<\/span><span class=\"ref\">Art. 5 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France louant un bien situ\u00e9 au Bahre\u00efn<\/span><span class=\"etat \">Bahre\u00efn\u00a0; en France, cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 5 \u00a7 1 et 20 \u00a7 1 a iii<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Bahre\u00efn gardant en France une habitation priv\u00e9e, sans domicile fiscal en France<\/span><span class=\"etat \">Exon\u00e9r\u00e9 de l\u2019imp\u00f4t sur la valeur locative<\/span><span class=\"ref\">Art. 19 \u00a7 3<\/span><\/div><div class=\"r\"><span>Associ\u00e9 d\u2019une soci\u00e9t\u00e9 qui lui donne la jouissance d\u2019un immeuble<\/span><span class=\"etat \">\u00c9tat o\u00f9 l\u2019immeuble est situ\u00e9<\/span><span class=\"ref\">Art. 5 \u00a7 4<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 5, paragraphe 1<\/span><p>\u00ab Les revenus qu&#x27;un r\u00e9sident d&#x27;un Etat contractant tire de biens immobiliers (y compris les revenus des exploitations agricoles ou foresti\u00e8res) situ\u00e9s dans l&#x27;autre Etat contractant sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 19, paragraphe 3<\/span><p>\u00ab Les personnes physiques qui sont des r\u00e9sidents du Bahre\u00efn et qui disposent d&#x27;une ou plusieurs habitations pour leur usage priv\u00e9 en France, sans y avoir leur domicile fiscal au sens de la l\u00e9gislation fran\u00e7aise, sont exon\u00e9r\u00e9es de l&#x27;imp\u00f4t sur le revenu \u00e9tabli sur la base de la valeur locative de cette ou de ces habitations. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>S\u2019installer au Bahre\u00efn ne fait pas sortir un bien fran\u00e7ais du champ de l\u2019imp\u00f4t fran\u00e7ais\u00a0: les loyers restent imposables en France, \u00c9tat o\u00f9 se trouve l\u2019immeuble. L\u2019article 19 \u00e9carte en revanche l\u2019imp\u00f4t sur le revenu \u00e9tabli sur la valeur locative d\u2019une habitation gard\u00e9e pour un usage priv\u00e9, \u00e0 condition d\u2019\u00eatre r\u00e9sident du Bahre\u00efn et de ne pas avoir son domicile fiscal en France. Louer le bien ou le conserver pour soi n\u2019emporte donc pas les m\u00eames cons\u00e9quences.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bahrein-revenus-immobiliers-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 \u00e9tudier mon patrimoine immobilier<\/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 gardez un bien immobilier en France en vous installant au Bahre\u00efn\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bahrein-revenus-immobiliers-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/bahrein\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/bahrein\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/bahrein\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/bahrein\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/bahrein\/\">Convention France\u2013Bahre\u00efn : 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\/bahrein\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/bahrein\/pensions-retraite\/\"><small>Art. 14<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/bahrein\/fonction-publique\/\"><small>Art. 15<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/bahrein\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 5<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/bahrein\/plus-values\/\"><small>Art. 11<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/bahrein\/dividendes\/\"><small>Art. 8<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/bahrein\/interets\/\"><small>Art. 9<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/bahrein\/salaires\/\"><small>Art. 13<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/bahrein\/double-imposition\/\"><small>Art. 20<\/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-20-20-40\/\">BOI-INT-DG-20-20-40 \u00b7 Revenus immobiliers, plus-values, salaires<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-domic-10-10\/\">BOI-IR-DOMIC-10-10 \u00b7 Revenus de source fran\u00e7aise (art. 164 B)<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-pat-ifi-10-20-30\/\">BOI-PAT-IFI-10-20-30 \u00b7 IFI des non-r\u00e9sidents<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Mes loyers fran\u00e7ais seront-ils impos\u00e9s au Bahre\u00efn\u00a0?<\/summary><p>La convention attribue le droit d\u2019imposer \u00e0 la France, \u00c9tat o\u00f9 l\u2019immeuble est situ\u00e9 (article 5, paragraphe 1). C\u00f4t\u00e9 bahre\u00efnien, la double imposition est \u00e9vit\u00e9e selon la l\u00e9gislation du Bahre\u00efn (article 20, paragraphe 2).<\/p><\/details><details><summary>Que pr\u00e9voit la convention pour un logement gard\u00e9 en France pour mes s\u00e9jours\u00a0?<\/summary><p>Un r\u00e9sident du Bahre\u00efn qui dispose en France d\u2019une habitation pour son usage priv\u00e9, sans y avoir son domicile fiscal, est exon\u00e9r\u00e9 de l\u2019imp\u00f4t sur le revenu \u00e9tabli sur la base de la valeur locative (article 19, paragraphe 3).<\/p><\/details><details><summary>Un r\u00e9sident de France qui loue un bien au Bahre\u00efn est-il impos\u00e9 deux fois\u00a0?<\/summary><p>Les loyers peuvent aussi \u00eatre impos\u00e9s en France, mais le cr\u00e9dit d\u2019imp\u00f4t est alors \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 20, paragraphe 1, a, iii).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Manama le 10 mai 1993, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Paris le 7 mai 2009 et par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par le Bahre\u00efn le 27 novembre 2020 \u2014 Version consolid\u00e9e de la convention avec le Bahre\u00efn modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur (version consolid\u00e9e int\u00e9grant la Convention multilat\u00e9rale, entr\u00e9e en vigueur pour le Bahre\u00efn le 1er juin 2022). 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 Bahre\u00efn ?<\/span><h3>Faire \u00e9tudier mon patrimoine immobilier\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=bahrein-revenus-immobiliers-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\/bahrein\/\">Convention France\u2013Bahre\u00efn : 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 Bahre\u00efn ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bahrein-revenus-immobiliers-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\u2013Bahre\u00efn \u203a Article 5 \u00b7 Revenus immobiliers Convention France\u2013Bahre\u00efnConvention sign\u00e9e \u00e0 Manama le 10 mai 1993, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Paris le 7 mai 2009 et<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22343,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22628","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22628","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=22628"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22628\/revisions"}],"predecessor-version":[{"id":28049,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22628\/revisions\/28049"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22343"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22628"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}