{"id":22945,"date":"2026-11-08T12:28:15","date_gmt":"2026-11-08T11:28:15","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/guinee\/revenus-immobiliers\/"},"modified":"2026-11-09T00:04:21","modified_gmt":"2026-11-08T23:04:21","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/guinee\/revenus-immobiliers\/","title":{"rendered":"Loyers d\u2019un bien situ\u00e9 en Guin\u00e9e ou en France\u00a0: qui les impose\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\":\"Mes loyers fran\u00e7ais sont-ils encore impos\u00e9s en France si je vis en Guin\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : les revenus immobiliers sont imposables dans l\u2019\u00c9tat o\u00f9 le bien est situ\u00e9 (article 6, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"La Guin\u00e9e peut-elle aussi imposer mes loyers fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, si vous \u00eates r\u00e9sident de Guin\u00e9e, avec un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t guin\u00e9en correspondant \u00e0 ces revenus (article 24, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Un bien d\u00e9tenu par une soci\u00e9t\u00e9 est-il concern\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, lorsque les parts donnent la jouissance du bien : ces revenus sont imposables dans l\u2019\u00c9tat du bien (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\/guinee\/\">France\u2013Guin\u00e9e<\/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\u2013Guin\u00e9e<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Conakry le 15 f\u00e9vrier 1999, qui vise les imp\u00f4ts sur le revenu, la fortune, les successions et les donations<\/span><\/div>\n<h1>Loyers d\u2019un bien situ\u00e9 en Guin\u00e9e ou en France\u00a0: qui les impose\u00a0? L\u2019article 6 de la convention franco-guin\u00e9enne<\/h1>\n<p class=\"lead\">Les loyers et autres revenus d\u2019un bien immobilier sont imposables dans l\u2019\u00c9tat o\u00f9 le bien est situ\u00e9. Pour un r\u00e9sident de France qui poss\u00e8de un bien en Guin\u00e9e, la France prend aussi ces revenus en compte et accorde un cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/guinee\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/guinee\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/guinee\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/guinee\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-guinee.webp\" alt=\"Conakry, Guin\u00e9e\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 6 \u00b7 Loyers<\/span><b>Conakry, Guin\u00e9e<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus de biens immobiliers, y compris agricoles ou forestiers, sont imposables dans l\u2019\u00c9tat o\u00f9 les biens sont situ\u00e9s (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 tir\u00e9s de la jouissance d\u2019un bien d\u00e9tenu par une soci\u00e9t\u00e9 dont on poss\u00e8de des parts sont imposables dans l\u2019\u00c9tat du bien (article 6, paragraphe 5).<\/li><li>Un r\u00e9sident de France re\u00e7oit, pour les loyers de Guin\u00e9e, un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, s\u2019il est soumis \u00e0 l\u2019imp\u00f4t guin\u00e9en sur ces revenus (article 24, paragraphe 1, a, i).<\/li><\/ul><\/div>\n<h2>Qui impose vos revenus immobiliers\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 Guin\u00e9e louant un bien en France<\/span><span class=\"etat fr\">France\u00a0; Guin\u00e9e avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 24 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France louant un bien en Guin\u00e9e<\/span><span class=\"etat \">Guin\u00e9e\u00a0; France avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 24 \u00a7 1<\/span><\/div><div class=\"r\"><span>Parts de soci\u00e9t\u00e9 donnant la jouissance d\u2019un bien<\/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 1. Les revenus provenant de biens immobiliers (y compris les revenus des exploitations agricoles ou foresti\u00e8res) sont imposables dans l\u2019Etat contractant o\u00f9 ces biens immobiliers sont situ\u00e9s. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 6, paragraphe 5<\/span><p>\u00ab 5. Lorsque la propri\u00e9t\u00e9 ou l\u2019usufruit d\u2019actions, parts ou autres droits dans une soci\u00e9t\u00e9 donne au propri\u00e9taire ou \u00e0 l\u2019usufruitier la jouissance de biens immobiliers situ\u00e9s dans un Etat contractant et d\u00e9tenus par cette soci\u00e9t\u00e9, les revenus que le propri\u00e9taire ou l\u2019usufruitier tire de l\u2019utilisation directe, de la location ou de l\u2019usage sous toute autre forme de son 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<h2>Le m\u00e9canisme pour un r\u00e9sident de France<\/h2><p>Pour un bien situ\u00e9 en Guin\u00e9e\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imposition en Guin\u00e9e<\/b><span>La Guin\u00e9e, \u00c9tat de situation, peut imposer les loyers.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Prise en compte en France<\/b><span>Les revenus entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, si l\u2019imp\u00f4t guin\u00e9en est d\u00fb sur ces revenus.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Les loyers suivent toujours le bien\u00a0: un expatri\u00e9 en Guin\u00e9e qui garde un appartement lou\u00e9 en France reste imposable en France sur ces loyers. Pour un r\u00e9sident de France, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant suppose que les loyers soient effectivement soumis \u00e0 l\u2019imp\u00f4t guin\u00e9en\u00a0: cela se v\u00e9rifie et se conserve par \u00e9crit.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=guinee-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 mes revenus locatifs<\/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 poss\u00e9dez un bien lou\u00e9 en France ou en Guin\u00e9e et vous r\u00e9sidez dans l\u2019autre pays\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=guinee-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\/guinee\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/guinee\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/guinee\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/guinee\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/guinee\/\">Convention France\u2013Guin\u00e9e : 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\/guinee\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/double-imposition\/\"><small>Art. 24<\/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>Mes loyers fran\u00e7ais sont-ils encore impos\u00e9s en France si je vis en Guin\u00e9e\u00a0?<\/summary><p>Oui\u00a0: les revenus immobiliers sont imposables dans l\u2019\u00c9tat o\u00f9 le bien est situ\u00e9 (article 6, paragraphe 1).<\/p><\/details><details><summary>La Guin\u00e9e peut-elle aussi imposer mes loyers fran\u00e7ais\u00a0?<\/summary><p>Oui, si vous \u00eates r\u00e9sident de Guin\u00e9e, avec un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t guin\u00e9en correspondant \u00e0 ces revenus (article 24, paragraphe 2).<\/p><\/details><details><summary>Un bien d\u00e9tenu par une soci\u00e9t\u00e9 est-il concern\u00e9\u00a0?<\/summary><p>Oui, lorsque les parts donnent la jouissance du bien\u00a0: ces revenus sont imposables dans l\u2019\u00c9tat du bien (article 6, paragraphe 5).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Conakry le 15 f\u00e9vrier 1999, qui vise les imp\u00f4ts sur le revenu, la fortune, les successions et les donations \u2014 Convention avec la Guin\u00e9e (impots.gouv.fr). Statut : En vigueur depuis le 1er octobre 2004. 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 Guin\u00e9e ?<\/span><h3>Faire analyser mes revenus locatifs\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=guinee-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\/guinee\/\">Convention France\u2013Guin\u00e9e : 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 Guin\u00e9e ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=guinee-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\u2013Guin\u00e9e \u203a Article 6 \u00b7 Revenus immobiliers Convention France\u2013Guin\u00e9eConvention sign\u00e9e \u00e0 Conakry le 15 f\u00e9vrier 1999, qui vise les imp\u00f4ts sur le revenu, la fortune, les successions<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22377,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22945","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22945","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=22945"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22945\/revisions"}],"predecessor-version":[{"id":28392,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22945\/revisions\/28392"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22377"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22945"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}