{"id":22741,"date":"2026-11-08T11:59:23","date_gmt":"2026-11-08T10:59:23","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/centrafrique\/double-imposition\/"},"modified":"2026-11-08T23:41:05","modified_gmt":"2026-11-08T22:41:05","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/centrafrique\/double-imposition\/","title":{"rendered":"Comment la convention France\u2013Centrafrique \u00e9vite-t-elle la double imposition\u00a0? L\u2019article 26 expliqu\u00e9"},"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\":\"Mes revenus centrafricains sont-ils exon\u00e9r\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ceux que la convention r\u00e9serve exclusivement \u00e0 la Centrafrique sont exclus de la base fran\u00e7aise, mais peuvent compter pour le taux. Les revenus de capitaux mobiliers suivent l\u2019article 26, paragraphe 3.\"}},{\"@type\":\"Question\",\"name\":\"\u00c0 quoi correspondent les taux de 25 % et 12 % ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u00c0 la d\u00e9duction applicable aux imp\u00f4ts exigibles en France : 25 % pour les dividendes, 12 % pour les autres revenus mobiliers des articles 13, 15 et 18 (article 26, paragraphe 3).\"}},{\"@type\":\"Question\",\"name\":\"Que signifie \u00ab montant brut \u00bb ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le montant des revenus avant d\u00e9duction de l\u2019imp\u00f4t auquel ils ont \u00e9t\u00e9 soumis dans l\u2019\u00c9tat de la source (protocole, point I).\"}}]}<\/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\/centrafrique\/\">France\u2013Centrafrique<\/a> \u203a Article 26 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Centrafrique<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Bangui le 13 d\u00e9cembre 1969 avec la R\u00e9publique centrafricaine (avec un protocole et un \u00e9change de lettres des 13 et 16 d\u00e9cembre 1969)<\/span><\/div>\n<h1>Comment la convention France\u2013Centrafrique \u00e9vite-t-elle la double imposition\u00a0? L\u2019article 26 expliqu\u00e9<\/h1>\n<p class=\"lead\">Un \u00c9tat ne peut pas imposer les revenus que la convention r\u00e9serve exclusivement \u00e0 l\u2019autre, mais peut en tenir compte pour le taux. Les revenus de capitaux mobiliers suivent un r\u00e9gime particulier\u00a0: imp\u00f4t limit\u00e9 \u00e0 la source, puis d\u00e9duction forfaitaire en France.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/centrafrique\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/centrafrique\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/centrafrique\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/centrafrique\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover typo\"><div class=\"cap\"><span class=\"chip mono\">Double imposition<\/span><b>Convention France\u2013Centrafrique<\/b><div class=\"facts\"><span>Sign\u00e9e le<b>13 d\u00e9cembre 1969<\/b><\/span><span>Statut<b>En vigueur depuis le 1er mars 1971<\/b><\/span><span>Sujet<b>Double imposition<\/b><\/span><\/div><\/div><span class=\"big\"><small>Article<\/small>26<\/span><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Un \u00c9tat ne peut pas comprendre dans ses bases les revenus exclusivement imposables dans l\u2019autre \u00c9tat, mais conserve le droit de calculer l\u2019imp\u00f4t au taux correspondant \u00e0 l\u2019ensemble des revenus (article 26, paragraphe 1).<\/li><li>Les revenus des articles 13, 15, 18 et 19 ne peuvent \u00eatre impos\u00e9s dans l\u2019\u00c9tat de la source qu\u2019\u00e0 l\u2019imp\u00f4t sur les revenus de capitaux mobiliers ou \u00e0 la retenue \u00e0 la source (article 26, paragraphe 2).<\/li><li>En France, les revenus mobiliers centrafricains des articles 13, 15 et 18 sont compris pour leur montant brut et ouvrent droit \u00e0 une d\u00e9duction de 25 % pour les dividendes et de 12 % pour les autres revenus (article 26, paragraphe 3).<\/li><li>En Centrafrique, ces revenus de source fran\u00e7aise ne peuvent \u00eatre soumis qu\u2019\u00e0 l\u2019imp\u00f4t g\u00e9n\u00e9ral sur le revenu (article 26, paragraphe 4).<\/li><\/ul><\/div>\n<h2>Quelle m\u00e9thode pour quel revenu\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>Pensions, loyers et autres revenus r\u00e9serv\u00e9s \u00e0 la Centrafrique<\/span><span class=\"etat \">Exclus de la base fran\u00e7aise, taux effectif<\/span><span class=\"ref\">Art. 26 \u00a7 1<\/span><\/div><div class=\"r\"><span>Dividendes centrafricains<\/span><span class=\"etat \">Base brute en France, d\u00e9duction de 25 %<\/span><span class=\"ref\">Art. 26 \u00a7 3<\/span><\/div><div class=\"r\"><span>Autres revenus mobiliers centrafricains (articles 13, 15, 18)<\/span><span class=\"etat \">Base brute en France, d\u00e9duction de 12 %<\/span><span class=\"ref\">Art. 26 \u00a7 3<\/span><\/div><div class=\"r\"><span>Revenus mobiliers fran\u00e7ais d\u2019un domicili\u00e9 de Centrafrique<\/span><span class=\"etat \">Retenue fran\u00e7aise\u00a0; imp\u00f4t g\u00e9n\u00e9ral sur le revenu en Centrafrique<\/span><span class=\"ref\">Art. 26 \u00a7 2 et 4<\/span><\/div><\/div><p class=\"note2\">Le \u00ab\u00a0montant brut\u00a0\u00bb s\u2019entend des revenus avant d\u00e9duction de l\u2019imp\u00f4t subi dans l\u2019\u00c9tat de la source (protocole, point I).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 26, 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 8 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><div class=\"cit\"><div><span class=\"mono\">Article 26, paragraphe 3<\/span><p>\u00ab Les revenus mobiliers de source centrafricaine vis\u00e9s aux articles 13, 15 et 18 et soumis \u00e0 l&#x27;imp\u00f4t sur le revenu des capitaux mobiliers par application desdits articles ouvrent droit \u00e0 une d\u00e9duction applicable aux imp\u00f4ts exigibles en France sur les m\u00eames revenus. Cette d\u00e9duction est fix\u00e9e \u00e0 25 p. cent en ce qui concerne les dividendes et \u00e0 12 p. cent en ce qui concerne les autres cat\u00e9gories de revenus. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le raisonnement en trois temps<\/h2><p>Pour un domicili\u00e9 de France qui per\u00e7oit un revenu de Centrafrique\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Qualifier le revenu<\/b><span>Pension, loyer, salaire, dividende, int\u00e9r\u00eat\u00a0: quel article s\u2019applique\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Revenu r\u00e9serv\u00e9 \u00e0 la Centrafrique\u00a0?<\/b><span>Si oui, il sort de la base fran\u00e7aise mais compte pour le taux (article 26, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Revenu de capitaux mobiliers\u00a0?<\/b><span>R\u00e9gime particulier de l\u2019article 26, paragraphes 2 et 3, avec d\u00e9duction de 25 % ou 12 %.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un domicili\u00e9 de France, les revenus que la convention r\u00e9serve \u00e0 la Centrafrique, comme les loyers d\u2019un bien centrafricain, sortent de la base de l\u2019imp\u00f4t fran\u00e7ais tout en pouvant relever le taux appliqu\u00e9 aux autres revenus. Les revenus de capitaux suivent un r\u00e9gime ancien, \u00e0 v\u00e9rifier au regard de la l\u00e9gislation actuelle. Un contribuable qui prouve une double imposition peut saisir les autorit\u00e9s comp\u00e9tentes de l\u2019un ou l\u2019autre \u00c9tat (article 41).<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=centrafrique-double-imposition-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 ma double imposition<\/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 domicili\u00e9 en France et percevez des revenus de Centrafrique, ou l\u2019inverse\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=centrafrique-double-imposition-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/centrafrique\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/centrafrique\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/centrafrique\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/centrafrique\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/centrafrique\/\">Convention France\u2013Centrafrique : 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\/centrafrique\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/pensions-retraite\/\"><small>Art. 21<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/fonction-publique\/\"><small>Art. 21<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/revenus-immobiliers\/\"><small>Art. 9<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/plus-values\/\"><small>Art. 25<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/dividendes\/\"><small>Art. 13<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/interets\/\"><small>Art. 19<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/salaires\/\"><small>Art. 22<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/double-imposition\/\" class=\"cur\"><small>Art. 26<\/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-20-20-100\/\">BOI-INT-DG-20-20-100 \u00b7 \u00c9limination de la double imposition<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Mes revenus centrafricains sont-ils exon\u00e9r\u00e9s en France\u00a0?<\/summary><p>Ceux que la convention r\u00e9serve exclusivement \u00e0 la Centrafrique sont exclus de la base fran\u00e7aise, mais peuvent compter pour le taux. Les revenus de capitaux mobiliers suivent l\u2019article 26, paragraphe 3.<\/p><\/details><details><summary>\u00c0 quoi correspondent les taux de 25 % et 12 %\u00a0?<\/summary><p>\u00c0 la d\u00e9duction applicable aux imp\u00f4ts exigibles en France\u00a0: 25 % pour les dividendes, 12 % pour les autres revenus mobiliers des articles 13, 15 et 18 (article 26, paragraphe 3).<\/p><\/details><details><summary>Que signifie \u00ab\u00a0montant brut\u00a0\u00bb\u00a0?<\/summary><p>Le montant des revenus avant d\u00e9duction de l\u2019imp\u00f4t auquel ils ont \u00e9t\u00e9 soumis dans l\u2019\u00c9tat de la source (protocole, point I).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Bangui le 13 d\u00e9cembre 1969 avec la R\u00e9publique centrafricaine (avec un protocole et un \u00e9change de lettres des 13 et 16 d\u00e9cembre 1969) \u2014 Convention avec la R\u00e9publique Centrafricaine (impots.gouv.fr). Statut : En vigueur depuis le 1er mars 1971. 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 Centrafrique ?<\/span><h3>Faire v\u00e9rifier ma double imposition\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=centrafrique-double-imposition-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\/centrafrique\/\">Convention France\u2013Centrafrique : 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 Centrafrique ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=centrafrique-double-imposition-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\u2013Centrafrique \u203a Article 26 \u00b7 Double imposition Convention France\u2013CentrafriqueConvention sign\u00e9e \u00e0 Bangui le 13 d\u00e9cembre 1969 avec la R\u00e9publique centrafricaine (avec un protocole et un \u00e9change de<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22199,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22741","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22741","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=22741"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22741\/revisions"}],"predecessor-version":[{"id":28150,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22741\/revisions\/28150"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22199"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22741"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}