{"id":22664,"date":"2026-11-08T11:49:21","date_gmt":"2026-11-08T10:49:21","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bolivie\/salaires\/"},"modified":"2026-11-08T23:33:22","modified_gmt":"2026-11-08T22:33:22","slug":"salaires","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bolivie\/salaires\/","title":{"rendered":"Salari\u00e9 en mission ou expatri\u00e9 en Bolivie\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 toute p\u00e9riode de douze mois cons\u00e9cutifs, en additionnant les p\u00e9riodes de s\u00e9jour dans l\u2019autre \u00c9tat (article 15, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Le salaire impos\u00e9 en Bolivie est-il aussi impos\u00e9 en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour un domicili\u00e9 de France, il est pris en compte pour l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t bolivien, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).\"}},{\"@type\":\"Question\",\"name\":\"Les \u00e9tudiants et stagiaires ont-ils une r\u00e8gle particuli\u00e8re ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : exon\u00e9ration dans l\u2019\u00c9tat d\u2019accueil pour les sommes venues de l\u2019\u00e9tranger destin\u00e9es \u00e0 leurs frais et, pendant trois ans au plus, pour certaines r\u00e9mun\u00e9rations d\u2019appoint (article 20, 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\/bolivie\/\">France\u2013Bolivie<\/a> \u203a Article 15 \u00b7 Salaires<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Bolivie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 La Paz le 15 d\u00e9cembre 1994 (avec un protocole)<\/span><\/div>\n<h1>Salari\u00e9 en mission ou expatri\u00e9 en Bolivie\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 en Bolivie reste imposable seulement en France si trois conditions cumulatives sont r\u00e9unies, dont un s\u00e9jour de 183 jours au plus sur toute p\u00e9riode de douze mois cons\u00e9cutifs.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-bolivie.webp\" alt=\"La Paz, Bolivie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 15 \u00b7 Salaires<\/span><b>La Paz, Bolivie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les salaires d\u2019une personne domicili\u00e9e dans un \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 du domicile si le s\u00e9jour ne d\u00e9passe pas 183 jours sur toute p\u00e9riode de douze mois cons\u00e9cutifs, si l\u2019employeur n\u2019est pas domicili\u00e9 dans 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 domicili\u00e9 de France impos\u00e9 en Bolivie sur son salaire obtient un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t bolivien, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/li><li>Les enseignants qui s\u00e9journent deux ans au plus pour enseigner, se former ou faire des recherches restent imposables dans leur \u00c9tat d\u2019origine, si leur r\u00e9mun\u00e9ration ne provient pas de l\u2019\u00c9tat d\u2019accueil (article 20, paragraphe 1).<\/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>Domicili\u00e9 de France en mission de 183 jours au plus sur douze mois, 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>Domicili\u00e9 de France travaillant en Bolivie au-del\u00e0<\/span><span class=\"etat \">Bolivie, puis cr\u00e9dit d\u2019imp\u00f4t en France<\/span><span class=\"ref\">Art. 15 \u00a7 1 et 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Salari\u00e9 domicili\u00e9 en Bolivie, emploi exerc\u00e9 en France<\/span><span class=\"etat fr\">France\u00a0; exclu de la base bolivienne<\/span><span class=\"ref\">Art. 15 \u00a7 1 et 23 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Navigant d\u2019un navire ou d\u2019un a\u00e9ronef en trafic international<\/span><span class=\"etat \">\u00c9tat du si\u00e8ge de direction effective de l\u2019entreprise<\/span><span class=\"ref\">Art. 15 \u00a7 3<\/span><\/div><div class=\"r\"><span>Administrateur d\u2019une soci\u00e9t\u00e9 bolivienne<\/span><span class=\"etat \">Bolivie<\/span><span class=\"ref\">Art. 16<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\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;une personne domicili\u00e9e dans un \u00c9tat re\u00e7oit au titre d&#x27;un emploi salari\u00e9 exerc\u00e9 dans l&#x27;autre \u00c9tat ne sont imposables que dans le premier \u00c9tat si\u00a0: a) Le b\u00e9n\u00e9ficiaire s\u00e9journe dans l&#x27;autre \u00c9tat pendant une p\u00e9riode ou des p\u00e9riodes n&#x27;exc\u00e9dant pas au total 183 jours au cours de toute p\u00e9riode de douze mois cons\u00e9cutifs, 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 domicili\u00e9 dans l&#x27;autre \u00c9tat, 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 \u00c9tat. \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 en Bolivie 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 sur toute p\u00e9riode de douze mois cons\u00e9cutifs.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Employeur<\/b><span>L\u2019employeur n\u2019est pas domicili\u00e9 en Bolivie.<\/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 en Bolivie.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le d\u00e9compte des 183 jours se fait sur toute p\u00e9riode glissante de douze mois\u00a0: des missions r\u00e9p\u00e9t\u00e9es peuvent donc d\u00e9passer le seuil m\u00eame \u00e0 cheval sur deux ann\u00e9es. Au-del\u00e0, ou si le salaire est refactur\u00e9 \u00e0 une entit\u00e9 bolivienne, la Bolivie peut imposer. Pour un domicili\u00e9 de France, le salaire reste alors pris en compte en France, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t bolivien plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bolivie-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 en Bolivie<\/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 en Bolivie 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=bolivie-salaires-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/bolivie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/bolivie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/bolivie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/bolivie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/bolivie\/\">Convention France\u2013Bolivie : 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\/bolivie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/salaires\/\" class=\"cur\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/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 toute p\u00e9riode de douze mois cons\u00e9cutifs, en additionnant les p\u00e9riodes de s\u00e9jour dans l\u2019autre \u00c9tat (article 15, paragraphe 2, a).<\/p><\/details><details><summary>Le salaire impos\u00e9 en Bolivie est-il aussi impos\u00e9 en France\u00a0?<\/summary><p>Pour un domicili\u00e9 de France, il est pris en compte pour l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t bolivien, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/p><\/details><details><summary>Les \u00e9tudiants et stagiaires ont-ils une r\u00e8gle particuli\u00e8re\u00a0?<\/summary><p>Oui\u00a0: exon\u00e9ration dans l\u2019\u00c9tat d\u2019accueil pour les sommes venues de l\u2019\u00e9tranger destin\u00e9es \u00e0 leurs frais et, pendant trois ans au plus, pour certaines r\u00e9mun\u00e9rations d\u2019appoint (article 20, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 La Paz le 15 d\u00e9cembre 1994 (avec un protocole) \u2014 Convention avec la Bolivie (impots.gouv.fr). Statut : En vigueur depuis le 1er novembre 1996. 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 en Bolivie ?<\/span><h3>S\u00e9curiser ma mission en Bolivie\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=bolivie-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\/bolivie\/\">Convention France\u2013Bolivie : 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 en Bolivie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bolivie-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\u2013Bolivie \u203a Article 15 \u00b7 Salaires Convention France\u2013BolivieConvention sign\u00e9e \u00e0 La Paz le 15 d\u00e9cembre 1994 (avec un protocole) Salari\u00e9 en mission ou expatri\u00e9 en Bolivie\u00a0: o\u00f9<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22347,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22664","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22664","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=22664"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22664\/revisions"}],"predecessor-version":[{"id":28085,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22664\/revisions\/28085"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22347"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}