{"id":22654,"date":"2026-11-08T11:48:24","date_gmt":"2026-11-08T10:48:24","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/benin\/revenus-immobiliers\/"},"modified":"2026-11-08T23:31:52","modified_gmt":"2026-11-08T22:31:52","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/benin\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en France ou au B\u00e9nin\u00a0: quel pays impose les loyers selon l\u2019article IX\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 B\u00e9nin ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, et seulement en France : l\u2019article IX r\u00e9serve l\u2019imposition \u00e0 l\u2019\u00c9tat o\u00f9 le bien est situ\u00e9.\"}},{\"@type\":\"Question\",\"name\":\"Les loyers d\u2019un bien au B\u00e9nin sont-ils impos\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non pour un domicili\u00e9 de France : la France ne peut pas les inclure dans ses bases, mais peut en tenir compte pour le taux (article XXVI, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Qui d\u00e9cide si un bien est immobilier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La l\u00e9gislation de l\u2019\u00c9tat o\u00f9 le bien est situ\u00e9 (article IV).\"}}]}<\/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\/benin\/\">France\u2013B\u00e9nin<\/a> \u203a Article IX \u00b7 Revenus immobiliers<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013B\u00e9nin<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Cotonou le 27 f\u00e9vrier 1975 avec la R\u00e9publique du Dahomey (aujourd\u2019hui le B\u00e9nin), qui a mis fin \u00e0 la convention du 21 octobre 1965<\/span><\/div>\n<h1>Vous louez un bien en France ou au B\u00e9nin\u00a0: quel pays impose les loyers selon l\u2019article IX\u00a0?<\/h1>\n<p class=\"lead\">Les revenus d\u2019un bien immobilier ne sont imposables que dans le pays o\u00f9 il est situ\u00e9. L\u2019\u00c9tat du domicile ne peut pas les inclure dans ses bases, mais il peut en tenir compte pour fixer le taux de l\u2019imp\u00f4t sur les autres revenus.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/benin\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/benin\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/benin\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/benin\/dividendes\/\">Dividendes<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-benin.webp\" alt=\"Porto-Novo, B\u00e9nin\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article IX \u00b7 Loyers<\/span><b>Porto-Novo, B\u00e9nin<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus des biens immobiliers, y compris les b\u00e9n\u00e9fices agricoles et forestiers, ne sont imposables que dans l\u2019\u00c9tat o\u00f9 ces biens sont situ\u00e9s (article IX).<\/li><li>Sont des biens immobiliers les droits soumis \u00e0 la l\u00e9gislation sur la propri\u00e9t\u00e9 fonci\u00e8re et l\u2019usufruit d\u2019immeubles, \u00e0 l\u2019exclusion des cr\u00e9ances garanties par gage immobilier (article IV).<\/li><li>Les redevances vers\u00e9es pour la jouissance de biens immobiliers ne sont imposables que dans l\u2019\u00c9tat o\u00f9 ces biens sont situ\u00e9s (article XX, paragraphe 1).<\/li><li>L\u2019\u00c9tat du domicile ne peut pas inclure ces revenus dans ses bases, mais conserve le taux effectif (article XXVI, 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>Domicili\u00e9 au B\u00e9nin louant un bien en France<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. IX<\/span><\/div><div class=\"r\"><span>Domicili\u00e9 en France louant un bien au B\u00e9nin<\/span><span class=\"etat \">B\u00e9nin seulement\u00a0; taux effectif en France<\/span><span class=\"ref\">Art. IX et XXVI \u00a7 1<\/span><\/div><div class=\"r\"><span>Exploitation agricole ou foresti\u00e8re<\/span><span class=\"etat \">\u00c9tat o\u00f9 les biens sont situ\u00e9s<\/span><span class=\"ref\">Art. IX<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article IX<\/span><p>\u00ab Les revenus des biens immobiliers, y compris les b\u00e9n\u00e9fices des exploitations agricoles et foresti\u00e8res, ne sont imposables que dans l&#x27;Etat o\u00f9 ces biens sont situ\u00e9s. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article XXVI, paragraphe 1<\/span><p>\u00ab Un Etat contractant ne peut pas comprendre dans les bases des imp\u00f4ts sur le revenu vis\u00e9s \u00e0 l&#x27;article VIII les revenus qui sont exclusivement imposables dans l&#x27;autre Etat contractant en vertu de la pr\u00e9sente Convention\u00a0; mais chaque Etat conserve le droit de calculer l&#x27;imp\u00f4t au taux correspondant \u00e0 l&#x27;ensemble des revenus imposables d&#x27;apr\u00e8s sa l\u00e9gislation. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le parcours d\u2019un loyer<\/h2><p>Pour des loyers tir\u00e9s d\u2019un bien situ\u00e9 dans l\u2019autre pays\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Pays du bien<\/b><span>Seul comp\u00e9tent pour imposer les loyers (article IX).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Qualification<\/b><span>Le caract\u00e8re immobilier d\u2019un bien se juge d\u2019apr\u00e8s la loi du pays de situation (article IV).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Pays du domicile<\/b><span>Il n\u2019inclut pas ces loyers dans ses bases d\u2019imposition (article XXVI, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Taux effectif<\/b><span>Il peut toutefois en tenir compte pour calculer le taux applicable aux autres revenus.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Une personne domicili\u00e9e au B\u00e9nin qui conserve un appartement lou\u00e9 en France reste imposable en France, et seulement en France, sur ces loyers. \u00c0 l\u2019inverse, un r\u00e9sident de France qui loue un bien au B\u00e9nin n\u2019est pas impos\u00e9 en France sur ces loyers, mais ils peuvent relever le taux appliqu\u00e9 \u00e0 ses autres revenus fran\u00e7ais. La gestion d\u00e9clarative doit donc \u00eatre organis\u00e9e dans le bon pays.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=benin-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 B\u00e9nin\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=benin-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\/benin\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/benin\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/benin\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/benin\/dividendes\/\">Dividendes<\/a><a href=\"\/conventions-fiscales\/benin\/\">Convention France\u2013B\u00e9nin : 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\/benin\/residence-fiscale\/\"><small>Art. II<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/pensions-retraite\/\"><small>Art. XXI<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/fonction-publique\/\"><small>Art. XXII<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/revenus-immobiliers\/\" class=\"cur\"><small>Art. IX<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/dividendes\/\"><small>Art. XIII<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/interets\/\"><small>Art. XIX<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/salaires\/\"><small>Art. XXII<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/double-imposition\/\"><small>Art. XXVI<\/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 B\u00e9nin\u00a0?<\/summary><p>Oui, et seulement en France\u00a0: l\u2019article IX r\u00e9serve l\u2019imposition \u00e0 l\u2019\u00c9tat o\u00f9 le bien est situ\u00e9.<\/p><\/details><details><summary>Les loyers d\u2019un bien au B\u00e9nin sont-ils impos\u00e9s en France\u00a0?<\/summary><p>Non pour un domicili\u00e9 de France\u00a0: la France ne peut pas les inclure dans ses bases, mais peut en tenir compte pour le taux (article XXVI, paragraphe 1).<\/p><\/details><details><summary>Qui d\u00e9cide si un bien est immobilier\u00a0?<\/summary><p>La l\u00e9gislation de l\u2019\u00c9tat o\u00f9 le bien est situ\u00e9 (article IV).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Cotonou le 27 f\u00e9vrier 1975 avec la R\u00e9publique du Dahomey (aujourd\u2019hui le B\u00e9nin), qui a mis fin \u00e0 la convention du 21 octobre 1965 \u2014 Convention avec le B\u00e9nin (impots.gouv.fr). Statut : En vigueur depuis le 8 novembre 1977. 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 B\u00e9nin ?<\/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=benin-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\/benin\/\">Convention France\u2013B\u00e9nin : 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 B\u00e9nin ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=benin-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\u2013B\u00e9nin \u203a Article IX \u00b7 Revenus immobiliers Convention France\u2013B\u00e9ninConvention sign\u00e9e \u00e0 Cotonou le 27 f\u00e9vrier 1975 avec la R\u00e9publique du Dahomey (aujourd\u2019hui le B\u00e9nin), qui a mis<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22346,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22654","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22654","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=22654"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22654\/revisions"}],"predecessor-version":[{"id":28075,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22654\/revisions\/28075"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22346"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22654"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}