{"id":22693,"date":"2026-11-08T11:52:48","date_gmt":"2026-11-08T10:52:48","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/botswana\/revenus-immobiliers\/"},"modified":"2026-11-08T23:35:12","modified_gmt":"2026-11-08T22:35:12","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/botswana\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en France ou au Botswana\u00a0: o\u00f9 sont impos\u00e9s les loyers\u00a0? L\u2019article 6 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\":\"Dois-je d\u00e9clarer en France mes loyers du Botswana ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. Ils sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, puis un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant s\u2019impute, si vous \u00eates soumis \u00e0 l\u2019imp\u00f4t du Botswana sur ces loyers (article 23, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"D\u00e9tenir l\u2019immeuble via une soci\u00e9t\u00e9 change-t-il la r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pas pour les revenus de jouissance : lorsque des parts donnent la jouissance d\u2019un immeuble, ces revenus sont imposables dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (article 6, paragraphe 5).\"}},{\"@type\":\"Question\",\"name\":\"Que fait le Botswana pour un r\u00e9sident qui loue en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019imp\u00f4t fran\u00e7ais pay\u00e9 conform\u00e9ment \u00e0 la convention ouvre droit \u00e0 un cr\u00e9dit sur l\u2019imp\u00f4t du Botswana, dans la limite de cet imp\u00f4t (article 23, 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\/botswana\/\">France\u2013Botswana<\/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\u2013Botswana<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Gaborone le 15 avril 1999, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Gaborone le 27 juillet 2017<\/span><\/div>\n<h1>Vous louez un bien en France ou au Botswana\u00a0: o\u00f9 sont impos\u00e9s les loyers\u00a0? L\u2019article 6 de la convention<\/h1>\n<p class=\"lead\">Les revenus d\u2019un bien immobilier sont imposables dans le pays o\u00f9 il est situ\u00e9. Pour un r\u00e9sident de France, ils restent pris en compte dans le calcul de l\u2019imp\u00f4t fran\u00e7ais, mais ouvrent droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant s\u2019ils sont soumis \u00e0 l\u2019imp\u00f4t au Botswana.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/botswana\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/botswana\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/botswana\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/botswana\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-botswana.webp\" alt=\"Delta de l\u2019Okavango, Botswana\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 6 \u00b7 Loyers<\/span><b>Delta de l\u2019Okavango, Botswana<\/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 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 vise l\u2019exploitation directe, la location, l\u2019affermage et toute autre forme d\u2019exploitation (article 6, paragraphe 3).<\/li><li>Elle s\u2019\u00e9tend aux revenus tir\u00e9s de parts ou droits dans une soci\u00e9t\u00e9, une fiducie ou une institution comparable qui donnent la jouissance d\u2019un immeuble (article 6, paragraphe 5).<\/li><li>Un r\u00e9sident de France d\u00e9clare ces loyers en France et b\u00e9n\u00e9ficie d\u2019un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t du Botswana (article 23, paragraphe 1, a, i).<\/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 de France qui loue un bien au Botswana<\/span><span class=\"etat \">Botswana\u00a0; cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais en France<\/span><span class=\"ref\">Art. 6 et 23 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Botswana qui loue un bien en France<\/span><span class=\"etat fr\">France\u00a0; cr\u00e9dit d\u2019imp\u00f4t au Botswana<\/span><span class=\"ref\">Art. 6 et 23 \u00a7 2<\/span><\/div><div class=\"r\"><span>Parts de soci\u00e9t\u00e9 donnant la jouissance d\u2019un immeuble<\/span><span class=\"etat \">Pays de situation de l\u2019immeuble<\/span><span class=\"ref\">Art. 6 \u00a7 5<\/span><\/div><\/div><p class=\"note2\">La notion de bien immobilier suit le droit du pays o\u00f9 le bien est situ\u00e9\u00a0; elle inclut les b\u00e2timents et l\u2019usufruit, mais pas les navires, bateaux et a\u00e9ronefs (article 6, paragraphe 2).<\/p>\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\u2019un r\u00e9sident tire de biens immobiliers (y compris les revenus des exploitations agricoles ou foresti\u00e8res) situ\u00e9s dans l\u2019autre Etat contractant, sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 6, paragraphe 5<\/span><p>\u00ab Lorsque des actions, parts ou autres droits dans une soci\u00e9t\u00e9, une fiducie ou une institution comparable donnent la jouissance de biens immobiliers situ\u00e9s dans un Etat contractant et d\u00e9tenus par cette soci\u00e9t\u00e9, fiducie ou institution comparable, les revenus provenant de l\u2019utilisation directe, de la location ou de l\u2019usage sous toute autre forme de ce droit de jouissance sont imposables dans cet Etat nonobstant les dispositions des articles 7 et 14. \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>Les loyers d\u2019un bien au Botswana d\u00e9tenu par un r\u00e9sident de France doivent figurer dans la d\u00e9claration fran\u00e7aise, mais le cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais neutralise l\u2019imposition fran\u00e7aise sur ces revenus, \u00e0 condition qu\u2019ils soient effectivement soumis \u00e0 l\u2019imp\u00f4t au Botswana. Pour un expatri\u00e9 au Botswana qui loue son logement en France, l\u2019imp\u00f4t fran\u00e7ais reste d\u00fb et le Botswana accorde un cr\u00e9dit, plafonn\u00e9 \u00e0 son propre imp\u00f4t.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=botswana-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 v\u00e9rifier l\u2019imposition de mes loyers<\/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 percevez des loyers d\u2019un bien situ\u00e9 en France ou au Botswana\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=botswana-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\/botswana\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/botswana\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/botswana\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/botswana\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/botswana\/\">Convention France\u2013Botswana : 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\/botswana\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/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>Dois-je d\u00e9clarer en France mes loyers du Botswana\u00a0?<\/summary><p>Oui. Ils sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, puis un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant s\u2019impute, si vous \u00eates soumis \u00e0 l\u2019imp\u00f4t du Botswana sur ces loyers (article 23, paragraphe 1, a, i).<\/p><\/details><details><summary>D\u00e9tenir l\u2019immeuble via une soci\u00e9t\u00e9 change-t-il la r\u00e8gle\u00a0?<\/summary><p>Pas pour les revenus de jouissance\u00a0: lorsque des parts donnent la jouissance d\u2019un immeuble, ces revenus sont imposables dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (article 6, paragraphe 5).<\/p><\/details><details><summary>Que fait le Botswana pour un r\u00e9sident qui loue en France\u00a0?<\/summary><p>L\u2019imp\u00f4t fran\u00e7ais pay\u00e9 conform\u00e9ment \u00e0 la convention ouvre droit \u00e0 un cr\u00e9dit sur l\u2019imp\u00f4t du Botswana, dans la limite de cet imp\u00f4t (article 23, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Gaborone le 15 avril 1999, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Gaborone le 27 juillet 2017 \u2014 Version consolid\u00e9e de la Convention avec le Botswana modifi\u00e9e par l\u2019avenant entr\u00e9 en vigueur le 1er janvier 2021 &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 1er juin 2003\u00a0; avenant entr\u00e9 en vigueur le 1er janvier 2021. 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 Botswana ?<\/span><h3>Faire v\u00e9rifier l\u2019imposition de mes loyers\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=botswana-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\/botswana\/\">Convention France\u2013Botswana : 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 Botswana ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=botswana-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\u2013Botswana \u203a Article 6 \u00b7 Revenus immobiliers Convention France\u2013BotswanaConvention sign\u00e9e \u00e0 Gaborone le 15 avril 1999, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Gaborone le 27 juillet 2017 Vous<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22349,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22693","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22693","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=22693"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22693\/revisions"}],"predecessor-version":[{"id":28102,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22693\/revisions\/28102"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22349"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}