{"id":22637,"date":"2026-11-08T11:46:49","date_gmt":"2026-11-08T10:46:49","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bangladesh\/revenus-immobiliers\/"},"modified":"2026-11-08T23:30:01","modified_gmt":"2026-11-08T22:30:01","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bangladesh\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en France ou au Bangladesh\u00a0: quel pays impose les loyers selon l\u2019article 6\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\":\"Mes loyers fran\u00e7ais restent-ils imposables en France si je vis au Bangladesh ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. L\u2019article 6 permet \u00e0 la France d\u2019imposer les revenus des biens situ\u00e9s sur son territoire ; le Bangladesh accorde ensuite un cr\u00e9dit (article 23, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Les loyers d\u2019un bien au Bangladesh sont-ils impos\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais pour un r\u00e9sident de France (article 23, paragraphe 2, a), mais pris en compte pour le taux de ses autres revenus (paragraphe 2, d).\"}},{\"@type\":\"Question\",\"name\":\"Qu\u2019entend la convention par biens immobiliers ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le sens que leur donne le droit du pays de situation, y compris les accessoires, l\u2019usufruit et les droits li\u00e9s \u00e0 l\u2019exploitation de ressources naturelles ; les navires et a\u00e9ronefs en sont exclus (article 6, paragraphe 2).\"}}]}<\/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\/bangladesh\/\">France\u2013Bangladesh<\/a> \u203a Article 6 \u00b7 Revenus immobiliers<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Bangladesh<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Dacca le 9 mars 1987 (avec un protocole)<\/span><\/div>\n<h1>Vous louez un bien en France ou au Bangladesh\u00a0: quel pays impose les loyers selon l\u2019article 6\u00a0?<\/h1>\n<p class=\"lead\">Les revenus d\u2019un bien immobilier sont imposables dans le pays o\u00f9 il se situe. Pour un r\u00e9sident de France, les loyers d\u2019un bien au Bangladesh sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais, mais ils sont retenus pour fixer le taux applicable aux autres revenus.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/bangladesh\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bangladesh\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bangladesh\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bangladesh\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-bangladesh.webp\" alt=\"Bisnakandi, Sylhet, Bangladesh\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 6 \u00b7 Loyers<\/span><b>Bisnakandi, Sylhet, Bangladesh<\/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 6, paragraphe 1).<\/li><li>La r\u00e8gle couvre l\u2019exploitation directe, la location, l\u2019affermage et toute autre forme d\u2019exploitation (article 6, paragraphe 3).<\/li><li>Un r\u00e9sident de France est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais sur les loyers imposables au Bangladesh (article 23, paragraphe 2, a), mais l\u2019imp\u00f4t sur ses autres revenus est calcul\u00e9 au taux correspondant au total de ses revenus (article 23, paragraphe 2, d).<\/li><li>Un r\u00e9sident du Bangladesh impos\u00e9 en France sur ses loyers fran\u00e7ais obtient un cr\u00e9dit sur l\u2019imp\u00f4t bangladais, dans les conditions de la l\u00e9gislation du Bangladesh (article 23, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Qui impose vos loyers\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 Bangladesh louant un bien en France<\/span><span class=\"etat fr\">France, puis cr\u00e9dit au Bangladesh<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 23 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France louant un bien au Bangladesh<\/span><span class=\"etat \">Bangladesh\u00a0; exon\u00e9ration en France avec taux effectif<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 23 \u00a7 2 a et d<\/span><\/div><div class=\"r\"><span>Bien immobilier d\u2019une entreprise ou d\u2019une profession lib\u00e9rale<\/span><span class=\"etat \">\u00c9tat du bien<\/span><span class=\"ref\">Art. 6 \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 6, paragraphe 1<\/span><p>\u00ab Les revenus qu&#x27;un r\u00e9sident d&#x27;un Etat tire de biens immobiliers (y compris les revenus des exploitations agricoles ou foresti\u00e8res) situ\u00e9s dans l&#x27;autre Etat sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 2, a et d<\/span><p>\u00ab Les revenus autres que ceux vis\u00e9s \u00e0 l&#x27;alin\u00e9a b ci-dessous sont exon\u00e9r\u00e9s des imp\u00f4ts fran\u00e7ais mentionn\u00e9s \u00e0 l&#x27;alin\u00e9a a du paragraphe 3 de l&#x27;article 2, lorsque ces revenus sont imposables au Bangladesh en vertu de la pr\u00e9sente Convention\u00a0; [\u2026] Nonobstant les dispositions des alin\u00e9as a et b, l&#x27;imp\u00f4t fran\u00e7ais est calcul\u00e9 sur les revenus imposables en France en vertu de la pr\u00e9sente Convention au taux correspondant au total des revenus imposables selon la l\u00e9gislation fran\u00e7aise. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Comment la double imposition est \u00e9vit\u00e9e<\/h2><p>Les loyers d\u2019un bien situ\u00e9 dans un pays et per\u00e7us par un r\u00e9sident de l\u2019autre suivent ce parcours\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Pays du bien<\/b><span>Il impose les loyers (article 6, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>R\u00e9sident de France<\/b><span>Les loyers bangladais sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais (article 23, paragraphe 2, a).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Taux effectif<\/b><span>Ils restent pris en compte pour fixer le taux de l\u2019imp\u00f4t sur les autres revenus (article 23, paragraphe 2, d).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>R\u00e9sident du Bangladesh<\/b><span>L\u2019imp\u00f4t fran\u00e7ais ouvre droit \u00e0 un cr\u00e9dit sur l\u2019imp\u00f4t bangladais (article 23, paragraphe 1).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un r\u00e9sident de France qui loue un bien au Bangladesh ne paie pas d\u2019imp\u00f4t fran\u00e7ais sur ces loyers, mais ils augmentent le taux appliqu\u00e9 \u00e0 ses autres revenus. \u00c0 l\u2019inverse, un expatri\u00e9 install\u00e9 au Bangladesh qui conserve un appartement lou\u00e9 en France reste imposable en France sur ces loyers\u00a0; le Bangladesh accorde ensuite un cr\u00e9dit selon sa propre l\u00e9gislation. La d\u00e9claration doit donc \u00eatre organis\u00e9e des deux c\u00f4t\u00e9s.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bangladesh-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 le point sur mes revenus locatifs<\/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 d\u00e9tenez un bien lou\u00e9 en France ou au Bangladesh\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bangladesh-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\/bangladesh\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/bangladesh\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/bangladesh\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/bangladesh\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/bangladesh\/\">Convention France\u2013Bangladesh : 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\/bangladesh\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/double-imposition\/\"><small>Art. 23<\/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 restent-ils imposables en France si je vis au Bangladesh\u00a0?<\/summary><p>Oui. L\u2019article 6 permet \u00e0 la France d\u2019imposer les revenus des biens situ\u00e9s sur son territoire\u00a0; le Bangladesh accorde ensuite un cr\u00e9dit (article 23, paragraphe 1).<\/p><\/details><details><summary>Les loyers d\u2019un bien au Bangladesh sont-ils impos\u00e9s en France\u00a0?<\/summary><p>Ils sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais pour un r\u00e9sident de France (article 23, paragraphe 2, a), mais pris en compte pour le taux de ses autres revenus (paragraphe 2, d).<\/p><\/details><details><summary>Qu\u2019entend la convention par biens immobiliers\u00a0?<\/summary><p>Le sens que leur donne le droit du pays de situation, y compris les accessoires, l\u2019usufruit et les droits li\u00e9s \u00e0 l\u2019exploitation de ressources naturelles\u00a0; les navires et a\u00e9ronefs en sont exclus (article 6, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Dacca le 9 mars 1987 (avec un protocole) \u2014 Convention avec le Bangladesh (impots.gouv.fr). Statut : En vigueur depuis le 1er septembre 1988. 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 Bangladesh ?<\/span><h3>Faire le point sur mes revenus locatifs\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=bangladesh-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\/bangladesh\/\">Convention France\u2013Bangladesh : 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 Bangladesh ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bangladesh-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\u2013Bangladesh \u203a Article 6 \u00b7 Revenus immobiliers Convention France\u2013BangladeshConvention sign\u00e9e \u00e0 Dacca le 9 mars 1987 (avec un protocole) Vous louez un bien en France ou au<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22344,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22637","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22637","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=22637"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22637\/revisions"}],"predecessor-version":[{"id":28058,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22637\/revisions\/28058"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22344"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}