{"id":22638,"date":"2026-11-08T11:46:54","date_gmt":"2026-11-08T10:46:54","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bangladesh\/salaires\/"},"modified":"2026-11-08T23:30:08","modified_gmt":"2026-11-08T22:30:08","slug":"salaires","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bangladesh\/salaires\/","title":{"rendered":"Salari\u00e9 en mission ou expatri\u00e9 au Bangladesh\u00a0: o\u00f9 payer l\u2019imp\u00f4t sur votre salaire selon l\u2019article 15\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\":\"Comment se calculent les 183 jours ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Sur l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e, en additionnant toutes les p\u00e9riodes de s\u00e9jour dans l\u2019autre \u00c9tat (article 15, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Le salaire impos\u00e9 au Bangladesh est-il aussi impos\u00e9 en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non pour un r\u00e9sident de France : il est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais, mais pris en compte pour fixer le taux de ses autres revenus (article 23, paragraphe 2, a et d).\"}},{\"@type\":\"Question\",\"name\":\"Un professeur ou chercheur b\u00e9n\u00e9ficie-t-il d\u2019une r\u00e8gle particuli\u00e8re ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : ses r\u00e9mun\u00e9rations d\u2019enseignement ou de recherche ne sont pas imposables dans l\u2019\u00c9tat d\u2019accueil pendant deux ans au plus, sauf recherches men\u00e9es surtout dans un int\u00e9r\u00eat priv\u00e9 (article 21).\"}}]}<\/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 15 \u00b7 Salaires<\/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>Salari\u00e9 en mission ou expatri\u00e9 au Bangladesh\u00a0: o\u00f9 payer l\u2019imp\u00f4t sur votre salaire selon l\u2019article 15\u00a0?<\/h1>\n<p class=\"lead\">Un salaire est imposable dans le pays o\u00f9 le travail est exerc\u00e9. Une mission courte au Bangladesh reste imposable seulement en France si trois conditions cumulatives sont r\u00e9unies, dont un s\u00e9jour de 183 jours au plus au cours de l\u2019ann\u00e9e fiscale.<\/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\/revenus-immobiliers\/\">Revenus immobiliers<\/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 15 \u00b7 Salaires<\/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 salaires d\u2019un r\u00e9sident d\u2019un \u00c9tat ne sont imposables que dans cet \u00c9tat, sauf si l\u2019emploi est exerc\u00e9 dans l\u2019autre \u00c9tat, qui peut alors les imposer (article 15, paragraphe 1).<\/li><li>Ils restent imposables seulement dans l\u2019\u00c9tat de r\u00e9sidence si le s\u00e9jour ne d\u00e9passe pas 183 jours au cours de l\u2019ann\u00e9e fiscale, si l\u2019employeur n\u2019est pas r\u00e9sident de l\u2019autre \u00c9tat et si la r\u00e9mun\u00e9ration n\u2019y est pas support\u00e9e par un \u00e9tablissement stable ou une base fixe (article 15, paragraphe 2).<\/li><li>Un r\u00e9sident de France est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais sur le salaire imposable au Bangladesh, avec prise en compte pour le taux effectif (article 23, paragraphe 2, a et d).<\/li><li>Les professeurs et chercheurs venus enseigner ou faire des recherches ne sont pas imposables dans l\u2019\u00c9tat d\u2019accueil pendant deux ans au plus (article 21).<\/li><\/ul><\/div>\n<h2>Qui impose votre salaire\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 de France d\u00e9tach\u00e9 183 jours au plus dans l\u2019ann\u00e9e fiscale, employeur fran\u00e7ais sans \u00e9tablissement payeur sur place<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 15 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France travaillant au Bangladesh au-del\u00e0 de 183 jours<\/span><span class=\"etat \">Bangladesh\u00a0; exon\u00e9ration en France avec taux effectif<\/span><span class=\"ref\">Art. 15 \u00a7 1 et 23 \u00a7 2<\/span><\/div><div class=\"r\"><span>Salari\u00e9 devenu r\u00e9sident du Bangladesh<\/span><span class=\"etat \">Bangladesh<\/span><span class=\"ref\">Art. 15 \u00a7 1<\/span><\/div><div class=\"r\"><span>Navigant \u00e0 bord d\u2019un navire ou d\u2019un a\u00e9ronef en trafic international<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence du salari\u00e9<\/span><span class=\"ref\">Art. 15 \u00a7 3<\/span><\/div><div class=\"r\"><span>Administrateur d\u2019une soci\u00e9t\u00e9 bangladaise<\/span><span class=\"etat \">Bangladesh<\/span><span class=\"ref\">Art. 16<\/span><\/div><\/div><p class=\"note2\">Pour les professions lib\u00e9rales, le Bangladesh peut imposer les revenus lorsque le s\u00e9jour atteint 120 jours pendant l\u2019ann\u00e9e fiscale, ou lorsqu\u2019une base fixe y est utilis\u00e9e (article 14, paragraphe 1).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 15, paragraphe 2<\/span><p>\u00ab Nonobstant les dispositions du paragraphe 1, les r\u00e9mun\u00e9rations qu&#x27;un r\u00e9sident d&#x27;un Etat re\u00e7oit au titre d&#x27;un emploi salari\u00e9 exerc\u00e9 dans l&#x27;autre Etat ne sont imposables que dans le premier Etat si\u00a0: a) Le b\u00e9n\u00e9ficiaire s\u00e9journe dans l&#x27;autre Etat pendant une p\u00e9riode ou des p\u00e9riodes n&#x27;exc\u00e9dant pas au total 183 jours au cours de l&#x27;ann\u00e9e fiscale consid\u00e9r\u00e9e, et b) Les r\u00e9mun\u00e9rations sont pay\u00e9es par un employeur ou pour le compte d&#x27;un employeur qui n&#x27;est pas un r\u00e9sident de l&#x27;autre Etat, et c) La charge des r\u00e9mun\u00e9rations n&#x27;est pas support\u00e9e par un \u00e9tablissement stable ou une base fixe que l&#x27;employeur a dans l&#x27;autre Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Les trois conditions de la mission courte<\/h2><p>Le salaire d\u2019une mission au Bangladesh reste imposable seulement en France si les trois conditions de l\u2019article 15, paragraphe 2, sont toutes remplies\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Dur\u00e9e<\/b><span>Pas plus de 183 jours de s\u00e9jour au total au cours de l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Employeur<\/b><span>L\u2019employeur n\u2019est pas r\u00e9sident du Bangladesh.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Charge du salaire<\/b><span>La r\u00e9mun\u00e9ration n\u2019est pas support\u00e9e par un \u00e9tablissement stable ou une base fixe de l\u2019employeur au Bangladesh.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Les 183 jours se comptent sur l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e, en additionnant toutes les p\u00e9riodes de s\u00e9jour\u00a0: des missions r\u00e9p\u00e9t\u00e9es dans la m\u00eame ann\u00e9e peuvent donc d\u00e9passer le seuil, et un salaire refactur\u00e9 \u00e0 une entit\u00e9 bangladaise fait perdre l\u2019exception. Si le salaire devient imposable au Bangladesh, un r\u00e9sident de France est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais sur ce salaire, mais celui-ci rel\u00e8ve le taux applicable \u00e0 ses autres revenus.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bangladesh-salaires-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>S\u00e9curiser ma mission au Bangladesh<\/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 \u00eates envoy\u00e9 en mission ou en expatriation au Bangladesh par votre employeur\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-salaires-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\/revenus-immobiliers\/\">Revenus immobiliers<\/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\/\"><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\/\" class=\"cur\"><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-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-ir-domic-10-20-10\/\">BOI-IR-DOMIC-10-20-10 \u00b7 Calcul de l\u2019imp\u00f4t des non-r\u00e9sidents<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Comment se calculent les 183 jours\u00a0?<\/summary><p>Sur l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e, en additionnant toutes les p\u00e9riodes de s\u00e9jour dans l\u2019autre \u00c9tat (article 15, paragraphe 2, a).<\/p><\/details><details><summary>Le salaire impos\u00e9 au Bangladesh est-il aussi impos\u00e9 en France\u00a0?<\/summary><p>Non pour un r\u00e9sident de France\u00a0: il est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais, mais pris en compte pour fixer le taux de ses autres revenus (article 23, paragraphe 2, a et d).<\/p><\/details><details><summary>Un professeur ou chercheur b\u00e9n\u00e9ficie-t-il d\u2019une r\u00e8gle particuli\u00e8re\u00a0?<\/summary><p>Oui\u00a0: ses r\u00e9mun\u00e9rations d\u2019enseignement ou de recherche ne sont pas imposables dans l\u2019\u00c9tat d\u2019accueil pendant deux ans au plus, sauf recherches men\u00e9es surtout dans un int\u00e9r\u00eat priv\u00e9 (article 21).<\/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>S\u00e9curiser ma mission au Bangladesh\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-salaires-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-salaires-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 15 \u00b7 Salaires Convention France\u2013BangladeshConvention sign\u00e9e \u00e0 Dacca le 9 mars 1987 (avec un protocole) Salari\u00e9 en mission ou expatri\u00e9 au Bangladesh\u00a0: o\u00f9 payer<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-22638","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22638","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=22638"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22638\/revisions"}],"predecessor-version":[{"id":28059,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22638\/revisions\/28059"}],"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=22638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}