{"id":22892,"date":"2026-11-08T12:20:11","date_gmt":"2026-11-08T11:20:11","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/ethiopie\/salaires\/"},"modified":"2026-11-08T23:58:23","modified_gmt":"2026-11-08T22:58:23","slug":"salaires","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/ethiopie\/salaires\/","title":{"rendered":"Salari\u00e9 en mission ou expatri\u00e9 en \u00c9thiopie\u00a0: o\u00f9 votre salaire est-il impos\u00e9\u00a0? L\u2019article 15 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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?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour un r\u00e9sident de France, oui : il est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais avec un cr\u00e9dit d\u2019imp\u00f4t, dans les conditions de l\u2019article 23, paragraphe 2.\"}},{\"@type\":\"Question\",\"name\":\"Un consultant ind\u00e9pendant suit-il la m\u00eame r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il rel\u00e8ve de l\u2019article 14 : l\u2019\u00c9thiopie peut imposer s\u2019il y dispose d\u2019une base fixe ou s\u2019il y s\u00e9journe au moins 183 jours sur une p\u00e9riode de douze mois.\"}}]}<\/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 15 \u00b7 Salaires<\/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>Salari\u00e9 en mission ou expatri\u00e9 en \u00c9thiopie\u00a0: o\u00f9 votre salaire est-il impos\u00e9\u00a0? L\u2019article 15 de la convention<\/h1>\n<p class=\"lead\">Le salaire est imposable dans l\u2019\u00c9tat o\u00f9 l\u2019emploi est exerc\u00e9. Une mission en \u00c9thiopie reste imposable 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. Les jetons de pr\u00e9sence rel\u00e8vent de l\u2019\u00c9tat de la soci\u00e9t\u00e9.<\/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\/revenus-immobiliers\/\">Revenus immobiliers<\/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 15 \u00b7 Salaires<\/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 salaires ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence, sauf si l\u2019emploi est exerc\u00e9 dans l\u2019autre \u00c9tat, qui peut alors imposer (article 15, paragraphe 1).<\/li><li>Le salaire reste imposable dans le seul \u00c9tat de r\u00e9sidence 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 r\u00e9sident de l\u2019autre \u00c9tat et si la charge n\u2019y est pas support\u00e9e par un \u00e9tablissement stable (article 15, paragraphe 2).<\/li><li>Le salaire per\u00e7u \u00e0 bord d\u2019un navire ou d\u2019un a\u00e9ronef en trafic international n\u2019est imposable que dans l\u2019\u00c9tat du si\u00e8ge de direction effective de l\u2019entreprise (article 15, paragraphe 3).<\/li><li>Les jetons de pr\u00e9sence d\u2019administrateur sont imposables dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 (article 16).<\/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>Expatri\u00e9 r\u00e9sident de l\u2019\u00c9thiopie, travail exerc\u00e9 en \u00c9thiopie<\/span><span class=\"etat \">\u00c9thiopie<\/span><span class=\"ref\">Art. 15 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France en mission en \u00c9thiopie, conditions du \u00a7 2 r\u00e9unies<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 15 \u00a7 2<\/span><\/div><div class=\"r\"><span>Plus de 183 jours sur douze mois, ou salaire support\u00e9 par un \u00e9tablissement en \u00c9thiopie<\/span><span class=\"etat \">\u00c9thiopie\u00a0; la France avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 15 \u00a7 1 et 23 \u00a7 2<\/span><\/div><div class=\"r\"><span>Administrateur d\u2019une soci\u00e9t\u00e9 \u00e9thiopienne r\u00e9sident de France<\/span><span class=\"etat \">\u00c9thiopie\u00a0; la France avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 16 et 23 \u00a7 2<\/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 1<\/span><p>\u00ab Sous r\u00e9serve des dispositions des articles 16, 18, 19, 20 et 21, les salaires, traitements et autres r\u00e9mun\u00e9rations similaires qu&#x27;un r\u00e9sident d&#x27;un Etat contractant re\u00e7oit au titre d&#x27;un emploi salari\u00e9 ne sont imposables que dans cet Etat, \u00e0 moins que l&#x27;emploi ne soit exerc\u00e9 dans l&#x27;autre Etat contractant. Si l&#x27;emploi y est exerc\u00e9, les r\u00e9mun\u00e9rations re\u00e7ues \u00e0 ce titre sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 15, paragraphe 2<\/span><p>\u00ab a) le b\u00e9n\u00e9ficiaire s\u00e9journe dans l&#x27;autre Etat 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 commen\u00e7ant ou se terminant dans l&#x27;ann\u00e9e civile consid\u00e9r\u00e9e, 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 un r\u00e9sident de l&#x27;autre Etat, 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 Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Mission en \u00c9thiopie\u00a0: les trois conditions cumulatives<\/h2><p>Pour rester imposable en France seulement, un r\u00e9sident de France en mission en \u00c9thiopie doit remplir les trois conditions de l\u2019article 15, paragraphe 2\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Dur\u00e9e<\/b><span>S\u00e9jour de 183 jours au plus sur toute p\u00e9riode de douze mois cons\u00e9cutifs commen\u00e7ant ou se terminant dans l\u2019ann\u00e9e civile.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Employeur<\/b><span>R\u00e9mun\u00e9ration pay\u00e9e par un employeur qui n\u2019est pas r\u00e9sident de l\u2019\u00c9thiopie.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Charge<\/b><span>R\u00e9mun\u00e9ration non support\u00e9e par un \u00e9tablissement stable ou une base fixe de l\u2019employeur en \u00c9thiopie.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Sinon<\/b><span>L\u2019\u00c9thiopie peut imposer\u00a0; la France accorde un cr\u00e9dit d\u2019imp\u00f4t (article 23).<\/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 ici sur toute p\u00e9riode de douze mois cons\u00e9cutifs, et non sur l\u2019ann\u00e9e civile\u00a0: deux missions \u00e0 cheval sur deux ann\u00e9es peuvent faire franchir le seuil. Le d\u00e9passement, ou la refacturation du salaire \u00e0 une structure \u00e9thiopienne, donne \u00e0 l\u2019\u00c9thiopie le droit d\u2019imposer. Le calendrier des missions se suit donc jour par jour.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ethiopie-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>Faire v\u00e9rifier ma situation de salari\u00e9<\/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 salari\u00e9 et vous encha\u00eenez des missions 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-salaires-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\/revenus-immobiliers\/\">Revenus immobiliers<\/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\/\"><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\/\" class=\"cur\"><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-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>Les 183 jours se comptent-ils par ann\u00e9e civile\u00a0?<\/summary><p>Non\u00a0: sur toute p\u00e9riode de douze mois cons\u00e9cutifs commen\u00e7ant ou se terminant dans l\u2019ann\u00e9e civile consid\u00e9r\u00e9e (article 15, paragraphe 2, a).<\/p><\/details><details><summary>Un salaire impos\u00e9 en \u00c9thiopie est-il aussi pris en compte en France\u00a0?<\/summary><p>Pour un r\u00e9sident de France, oui\u00a0: il est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais avec un cr\u00e9dit d\u2019imp\u00f4t, dans les conditions de l\u2019article 23, paragraphe 2.<\/p><\/details><details><summary>Un consultant ind\u00e9pendant suit-il la m\u00eame r\u00e8gle\u00a0?<\/summary><p>Il rel\u00e8ve de l\u2019article 14\u00a0: l\u2019\u00c9thiopie peut imposer s\u2019il y dispose d\u2019une base fixe ou s\u2019il y s\u00e9journe au moins 183 jours sur une p\u00e9riode de douze mois.<\/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 v\u00e9rifier ma situation de salari\u00e9\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-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\/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-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\u2013\u00c9thiopie \u203a Article 15 \u00b7 Salaires Convention France\u2013\u00c9thiopieConvention sign\u00e9e \u00e0 Paris le 15 juin 2006 Salari\u00e9 en mission ou expatri\u00e9 en \u00c9thiopie\u00a0: o\u00f9 votre salaire est-il impos\u00e9\u00a0?<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-22892","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22892","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=22892"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22892\/revisions"}],"predecessor-version":[{"id":28320,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22892\/revisions\/28320"}],"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=22892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}