{"id":22891,"date":"2026-11-08T12:20:03","date_gmt":"2026-11-08T11:20:03","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/ethiopie\/revenus-immobiliers\/"},"modified":"2026-11-08T23:58:17","modified_gmt":"2026-11-08T22:58:17","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/ethiopie\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en France ou en \u00c9thiopie\u00a0: quel \u00c9tat impose 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\":\"Les loyers d\u2019un appartement en France sont-ils impos\u00e9s en \u00c9thiopie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils sont imposables en France (article 6). L\u2019\u00c9thiopie peut les prendre en compte chez son r\u00e9sident en imputant l\u2019imp\u00f4t pay\u00e9 en France, dans la limite de l\u2019imp\u00f4t \u00e9thiopien aff\u00e9rent (article 23, paragraphe 1, a).\"}},{\"@type\":\"Question\",\"name\":\"La location meubl\u00e9e est-elle concern\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 6, paragraphe 3, vise la location et toute autre forme d\u2019exploitation de biens immobiliers.\"}},{\"@type\":\"Question\",\"name\":\"Un bien d\u00e9tenu par une fiducie suit-il la m\u00eame r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : les revenus tir\u00e9s de la jouissance d\u2019un bien d\u00e9tenu par une soci\u00e9t\u00e9, une fiducie ou une institution comparable sont imposables dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (article 6, paragraphe 5).\"}}]}<\/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\/ethiopie\/\">France\u2013\u00c9thiopie<\/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\u2013\u00c9thiopie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 15 juin 2006<\/span><\/div>\n<h1>Vous louez un bien en France ou en \u00c9thiopie\u00a0: quel \u00c9tat impose les loyers\u00a0? L\u2019article 6 de la convention<\/h1>\n<p class=\"lead\">Les loyers et autres revenus d\u2019un bien immobilier sont imposables dans l\u2019\u00c9tat o\u00f9 ce bien est situ\u00e9. L\u2019\u00c9tat de r\u00e9sidence peut aussi les prendre en compte, en accordant un cr\u00e9dit d\u2019imp\u00f4t. La r\u00e8gle s\u2019\u00e9tend \u00e0 la jouissance d\u2019un bien d\u00e9tenu par une soci\u00e9t\u00e9, une fiducie ou une institution comparable.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/ethiopie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ethiopie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ethiopie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ethiopie\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-ethiopie.webp\" alt=\"Environs de Lalibela, \u00c9thiopie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 6 \u00b7 Loyers<\/span><b>Environs de Lalibela, \u00c9thiopie<\/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 d\u2019un \u00c9tat 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 couvre l\u2019exploitation directe, la location, l\u2019affermage et toute autre forme d\u2019exploitation (article 6, paragraphe 3).<\/li><li>Les revenus de la jouissance d\u2019un bien d\u00e9tenu par une soci\u00e9t\u00e9, une fiducie ou une institution comparable sont imposables dans l\u2019\u00c9tat o\u00f9 le bien est situ\u00e9 (article 6, paragraphe 5).<\/li><li>Pour un r\u00e9sident de France, les loyers \u00e9thiopiens donnent droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, s\u2019il est soumis \u00e0 l\u2019imp\u00f4t \u00e9thiopien (article 23, paragraphe 2, 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 l\u2019\u00c9thiopie, appartement lou\u00e9 en France<\/span><span class=\"etat fr\">France\u00a0; l\u2019\u00c9thiopie avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 23 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, bien lou\u00e9 en \u00c9thiopie<\/span><span class=\"etat \">\u00c9thiopie\u00a0; la France avec cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 23 \u00a7 2<\/span><\/div><div class=\"r\"><span>Jouissance d\u2019un bien d\u00e9tenu via une soci\u00e9t\u00e9 ou une fiducie<\/span><span class=\"etat \">\u00c9tat o\u00f9 le bien est situ\u00e9<\/span><span class=\"ref\">Art. 6 \u00a7 5<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\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 d\u2019un Etat contractant 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 contractant. \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 toute autre 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&#x27;utilisation directe, de la location ou de l&#x27;usage 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>S\u2019installer en \u00c9thiopie ne fait pas sortir de France l\u2019imposition des loyers d\u2019un bien fran\u00e7ais\u00a0: la France garde le droit de les imposer. L\u2019\u00c9thiopie peut aussi les prendre en compte chez son r\u00e9sident, avec un cr\u00e9dit plafonn\u00e9 \u00e0 l\u2019imp\u00f4t \u00e9thiopien aff\u00e9rent. D\u00e9tenir le bien via une soci\u00e9t\u00e9 ou une fiducie ne change pas l\u2019\u00c9tat qui impose la jouissance du bien.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ethiopie-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 analyser mon patrimoine locatif<\/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 conservez un bien locatif en France en vous installant en \u00c9thiopie\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ethiopie-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\/ethiopie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/ethiopie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/ethiopie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/ethiopie\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/ethiopie\/\">Convention France\u2013\u00c9thiopie : 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\/ethiopie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/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>Les loyers d\u2019un appartement en France sont-ils impos\u00e9s en \u00c9thiopie\u00a0?<\/summary><p>Ils sont imposables en France (article 6). L\u2019\u00c9thiopie peut les prendre en compte chez son r\u00e9sident en imputant l\u2019imp\u00f4t pay\u00e9 en France, dans la limite de l\u2019imp\u00f4t \u00e9thiopien aff\u00e9rent (article 23, paragraphe 1, a).<\/p><\/details><details><summary>La location meubl\u00e9e est-elle concern\u00e9e\u00a0?<\/summary><p>L\u2019article 6, paragraphe 3, vise la location et toute autre forme d\u2019exploitation de biens immobiliers.<\/p><\/details><details><summary>Un bien d\u00e9tenu par une fiducie suit-il la m\u00eame r\u00e8gle\u00a0?<\/summary><p>Oui\u00a0: les revenus tir\u00e9s de la jouissance d\u2019un bien d\u00e9tenu par une soci\u00e9t\u00e9, une fiducie ou une institution comparable sont imposables dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (article 6, paragraphe 5).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 15 juin 2006 \u2014 Convention avec l&#x27;Ethiopie \u2013 texte entr\u00e9 en vigueur le 17 juillet 2008 (impots.gouv.fr). Statut : En vigueur depuis le 17 juillet 2008. 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 \u00c9thiopie ?<\/span><h3>Faire analyser mon patrimoine locatif\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=ethiopie-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\/ethiopie\/\">Convention France\u2013\u00c9thiopie : 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 \u00c9thiopie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ethiopie-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\u2013\u00c9thiopie \u203a Article 6 \u00b7 Revenus immobiliers Convention France\u2013\u00c9thiopieConvention sign\u00e9e \u00e0 Paris le 15 juin 2006 Vous louez un bien en France ou en \u00c9thiopie\u00a0: quel \u00c9tat<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22371,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22891","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22891","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=22891"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22891\/revisions"}],"predecessor-version":[{"id":28318,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22891\/revisions\/28318"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22371"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}