{"id":22768,"date":"2026-11-08T12:03:21","date_gmt":"2026-11-08T11:03:21","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/chypre\/double-imposition\/"},"modified":"2026-11-08T12:03:21","modified_gmt":"2026-11-08T11:03:21","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/chypre\/double-imposition\/","title":{"rendered":"Comment la France et Chypre \u00e9vitent-elles de vous imposer deux fois\u00a0? 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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\":\"Un salaire chypriote est-il totalement neutre en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Il est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais (article 25, B, a), mais pris en compte pour calculer le taux applicable aux autres revenus imposables en France (B, d).\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : il correspond \u00e0 l\u2019imp\u00f4t chypriote mais ne peut exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent aux revenus concern\u00e9s (article 25, B, b).\"}},{\"@type\":\"Question\",\"name\":\"Comment Chypre \u00e9vite-t-elle la double imposition pour ses r\u00e9sidents ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par un cr\u00e9dit sur l\u2019imp\u00f4t chypriote \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais per\u00e7u conform\u00e9ment \u00e0 la convention, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t chypriote correspondant (article 25, A, a).\"}}]}<\/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\/chypre\/\">France\u2013Chypre<\/a> \u203a Article 25 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Chypre<\/span><span class=\"metaline\">Convention du 18 d\u00e9cembre 1981 et son protocole, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Comment la France et Chypre \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 25 de la convention<\/h1>\n<p class=\"lead\">C\u00f4t\u00e9 fran\u00e7ais, la convention combine deux m\u00e9thodes\u00a0: l\u2019exon\u00e9ration avec taux effectif pour la plupart des revenus imposables \u00e0 Chypre, et le cr\u00e9dit d\u2019imp\u00f4t pour les revenus de capitaux et quelques autres. Chypre, elle, accorde un cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/chypre\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/chypre\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/chypre\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/chypre\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-chypre.webp\" alt=\"Rocher d\u2019Aphrodite, Chypre\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 25 \u00b7 Double imposition<\/span><b>Rocher d\u2019Aphrodite, Chypre<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus imposables \u00e0 Chypre selon la convention sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais, sauf ceux des articles 10, 11, 12, 15, 17 et 18 (article 25, paragraphe 1, B, a).<\/li><li>Ces revenus-l\u00e0 (dividendes, int\u00e9r\u00eats, redevances, professions ind\u00e9pendantes, jetons de pr\u00e9sence, artistes et sportifs) sont impos\u00e9s en France pour leur montant brut, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t chypriote, limit\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (B, b).<\/li><li>Les revenus exon\u00e9r\u00e9s comptent pour fixer le taux de l\u2019imp\u00f4t fran\u00e7ais sur les autres revenus (B, d).<\/li><li>Chypre accorde sur son imp\u00f4t un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais, sans d\u00e9passer l\u2019imp\u00f4t chypriote aff\u00e9rent \u00e0 ces revenus (A, a).<\/li><\/ul><\/div>\n<h2>Quelle m\u00e9thode pour un r\u00e9sident de France\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>Salaire d\u2019un emploi exerc\u00e9 \u00e0 Chypre<\/span><span class=\"etat \">Exon\u00e9r\u00e9 en France, taux effectif<\/span><span class=\"ref\">Art. 25 B a et d<\/span><\/div><div class=\"r\"><span>Loyers d\u2019un bien situ\u00e9 \u00e0 Chypre<\/span><span class=\"etat \">Exon\u00e9r\u00e9 en France, taux effectif<\/span><span class=\"ref\">Art. 25 B a et d<\/span><\/div><div class=\"r\"><span>Dividendes ou int\u00e9r\u00eats de source chypriote<\/span><span class=\"etat fr\">France, cr\u00e9dit d\u2019imp\u00f4t plafonn\u00e9<\/span><span class=\"ref\">Art. 25 B b<\/span><\/div><div class=\"r\"><span>Jetons de pr\u00e9sence d\u2019une soci\u00e9t\u00e9 chypriote<\/span><span class=\"etat fr\">France, cr\u00e9dit d\u2019imp\u00f4t plafonn\u00e9<\/span><span class=\"ref\">Art. 25 B b<\/span><\/div><\/div><p class=\"note2\">Lorsqu\u2019un \u00c9tat n\u2019impose un revenu que s\u2019il y est transf\u00e9r\u00e9 ou re\u00e7u, l\u2019all\u00e9gement pr\u00e9vu dans l\u2019autre \u00c9tat ne porte que sur le montant effectivement transf\u00e9r\u00e9 ou re\u00e7u (article 25, paragraphe 2).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 25, paragraphe 1, B, a et b<\/span><p>\u00ab a) Les revenus autres que ceux vis\u00e9s \u00e0 l&#x27;alin\u00e9a b ci-dessous sont exon\u00e9r\u00e9s des imp\u00f4ts fran\u00e7ais mentionn\u00e9s \u00e0 l&#x27;alin\u00e9a a du paragraphe 3 de l&#x27;article 2, lorsque ces revenus sont imposables \u00e0 Chypre en vertu de la pr\u00e9sente Convention\u00a0; b) Les revenus vis\u00e9s aux articles 10, 11, 12, 15, 17 et 18 provenant de Chypre sont imposables en France, conform\u00e9ment aux dispositions de ces articles, pour leur montant brut. L&#x27;imp\u00f4t chypriote per\u00e7u sur ces revenus ou y aff\u00e9rent ouvre droit au profit des r\u00e9sidents de France \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t correspondant au montant de l&#x27;imp\u00f4t chypriote mais qui ne peut exc\u00e9der le montant de l&#x27;imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 25, paragraphe 1, B, d<\/span><p>\u00ab Nonobstant les dispositions de l&#x27;alin\u00e9a a, l&#x27;imp\u00f4t fran\u00e7ais est calcul\u00e9, sur les revenus imposables en France en vertu de la pr\u00e9sente Convention, au taux correspondant au total des revenus imposables selon la l\u00e9gislation fran\u00e7aise. \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 r\u00e9sident de France qui per\u00e7oit un revenu de Chypre\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Quel article\u00a0?<\/b><span>Identifier l\u2019article de la convention qui donne \u00e0 Chypre le droit d\u2019imposer.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Exon\u00e9ration ou cr\u00e9dit\u00a0?<\/b><span>Articles 10, 11, 12, 15, 17 et 18\u00a0: cr\u00e9dit d\u2019imp\u00f4t\u00a0; autres revenus\u00a0: exon\u00e9ration (article 25, B).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Taux effectif<\/b><span>Le revenu exon\u00e9r\u00e9 rel\u00e8ve le taux appliqu\u00e9 aux revenus imposables en France (B, d).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Plafond du cr\u00e9dit<\/b><span>Le cr\u00e9dit ne d\u00e9passe jamais l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent au revenu (B, b).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Avec Chypre, la m\u00e9thode change selon le revenu\u00a0: un salaire ou un loyer chypriote est exon\u00e9r\u00e9 en France mais alourdit le taux sur les autres revenus, tandis que dividendes et int\u00e9r\u00eats sont impos\u00e9s en France avec un cr\u00e9dit d\u2019imp\u00f4t plafonn\u00e9. Le paragraphe 2 ajoute une condition\u00a0: si un \u00c9tat n\u2019impose que les sommes transf\u00e9r\u00e9es ou re\u00e7ues, l\u2019all\u00e9gement dans l\u2019autre \u00c9tat se limite \u00e0 ces sommes. Ces m\u00e9canismes se chiffrent au cas par cas.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=chypre-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 chiffrer ma situation franco-chypriote<\/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 r\u00e9sident de France et vous percevez des revenus de Chypre, 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=chypre-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\/chypre\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/chypre\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/chypre\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/chypre\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/chypre\/\">Convention France\u2013Chypre : tous les sujets<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/chypre\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/chypre\/pensions-retraite\/\"><small>Art. 19<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/chypre\/fonction-publique\/\"><small>Art. 20<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/chypre\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/chypre\/plus-values\/\"><small>Art. 14<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/chypre\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/chypre\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/chypre\/salaires\/\"><small>Art. 16<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/chypre\/double-imposition\/\" class=\"cur\"><small>Art. 25<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Un salaire chypriote est-il totalement neutre en France\u00a0?<\/summary><p>Non. Il est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais (article 25, B, a), mais pris en compte pour calculer le taux applicable aux autres revenus imposables en France (B, d).<\/p><\/details><details><summary>Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non\u00a0: il correspond \u00e0 l\u2019imp\u00f4t chypriote mais ne peut exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent aux revenus concern\u00e9s (article 25, B, b).<\/p><\/details><details><summary>Comment Chypre \u00e9vite-t-elle la double imposition pour ses r\u00e9sidents\u00a0?<\/summary><p>Par un cr\u00e9dit sur l\u2019imp\u00f4t chypriote \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais per\u00e7u conform\u00e9ment \u00e0 la convention, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t chypriote correspondant (article 25, A, a).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention du 18 d\u00e9cembre 1981 et son protocole, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec Chypre modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu et la fortune (1981) (impots.gouv.fr). Statut : En vigueur (entr\u00e9e en vigueur le 1er avril 1983\u00a0; Convention multilat\u00e9rale en vigueur pour Chypre depuis le 1er mai 2020). 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 \u00e0 Chypre ?<\/span><h3>Faire chiffrer ma situation franco-chypriote\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=chypre-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\/chypre\/\">Convention France\u2013Chypre : 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 \u00e0 Chypre ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=chypre-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\u2013Chypre \u203a Article 25 \u00b7 Double imposition Convention France\u2013ChypreConvention du 18 d\u00e9cembre 1981 et son protocole, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 Comment<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22358,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22768","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22768","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=22768"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22768\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22358"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22768"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}