{"id":22993,"date":"2026-11-08T12:34:45","date_gmt":"2026-11-08T11:34:45","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/iran\/double-imposition\/"},"modified":"2026-11-09T00:09:23","modified_gmt":"2026-11-08T23:09:23","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/iran\/double-imposition\/","title":{"rendered":"Revenus entre la France et l\u2019Iran\u00a0: comment la double imposition est-elle \u00e9vit\u00e9e\u00a0? L\u2019article 23 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 revenus exon\u00e9r\u00e9s en France sont-ils sans effet sur mon imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : la France peut calculer l\u2019imp\u00f4t sur les revenus qu\u2019elle impose au taux correspondant \u00e0 l\u2019ensemble du revenu imposable (article 23, paragraphe 2, e).\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : il ne peut exc\u00e9der le montant de l\u2019imp\u00f4t per\u00e7u sur les revenus en cause et s\u2019impute sur l\u2019imp\u00f4t fran\u00e7ais dans la base duquel ils sont inclus (article 23, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"Que faire en cas d\u2019imposition non conforme \u00e0 la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Soumettre son cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat de r\u00e9sidence, ind\u00e9pendamment des recours internes (article 25, paragraphe 1).\"}}]}<\/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\/iran\/\">France\u2013Iran<\/a> \u203a Article 23 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Iran<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 T\u00e9h\u00e9ran le 7 novembre 1973, qui vise les imp\u00f4ts sur le revenu<\/span><\/div>\n<h1>Revenus entre la France et l\u2019Iran\u00a0: comment la double imposition est-elle \u00e9vit\u00e9e\u00a0? L\u2019article 23 de la convention<\/h1>\n<p class=\"lead\">La France combine deux m\u00e9thodes\u00a0: elle exon\u00e8re la plupart des revenus imposables en Iran, en gardant la possibilit\u00e9 d\u2019en tenir compte pour le taux, et accorde un cr\u00e9dit d\u2019imp\u00f4t pour les dividendes, int\u00e9r\u00eats, redevances, tanti\u00e8mes et revenus d\u2019artistes. L\u2019Iran, lui, impute l\u2019imp\u00f4t fran\u00e7ais.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/iran\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/iran\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/iran\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/iran\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-iran.webp\" alt=\"Ispahan, Iran\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 23 \u00b7 Double imposition<\/span><b>Ispahan, Iran<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus imposables en Iran, autres que ceux de l\u2019alin\u00e9a b, sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais (article 23, paragraphe 2, a).<\/li><li>Pour les revenus des articles 10, 11, 12, 16 et 17 ayant support\u00e9 l\u2019imp\u00f4t iranien, la France accorde un cr\u00e9dit correspondant \u00e0 l\u2019imp\u00f4t per\u00e7u en Iran, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais sur ces revenus (article 23, paragraphe 2, b).<\/li><li>La France peut calculer l\u2019imp\u00f4t sur les revenus qu\u2019elle impose au taux correspondant \u00e0 l\u2019ensemble du revenu imposable (article 23, paragraphe 2, e).<\/li><li>En Iran, l\u2019imp\u00f4t per\u00e7u en France est imput\u00e9 sur l\u2019imp\u00f4t iranien aff\u00e9rent \u00e0 ces revenus, dans la limite de la part correspondante (article 23, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Quelle m\u00e9thode en 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>Salaires, loyers, plus-values imposables en Iran<\/span><span class=\"etat \">Exon\u00e9ration, taux effectif<\/span><span class=\"ref\">Art. 23 \u00a7 2 a et e<\/span><\/div><div class=\"r\"><span>Dividendes, int\u00e9r\u00eats, redevances de source iranienne<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t iranien, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Tanti\u00e8mes et revenus d\u2019artistes ou sportifs<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t iranien, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident d\u2019Iran, revenus de source fran\u00e7aise<\/span><span class=\"etat \">Imputation sur l\u2019imp\u00f4t iranien<\/span><span class=\"ref\">Art. 23 \u00a7 1<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 2, 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 au paragraphe 3 b de l&#x27;article 2, lorsque ces revenus sont imposables en Iran en vertu de la pr\u00e9sente Convention. b) En ce qui concerne les revenus vis\u00e9s aux articles 10, 11, 12, 16 et 17 qui ont support\u00e9 l&#x27;imp\u00f4t iranien conform\u00e9ment aux dispositions desdits articles, la France accorde aux r\u00e9sidents de France percevant de tels revenus de source iranienne un cr\u00e9dit d&#x27;imp\u00f4t correspondant \u00e0 l&#x27;imp\u00f4t per\u00e7u en Iran. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 2, e<\/span><p>\u00ab e) Nonobstant les dispositions des alin\u00e9as a et b ci-dessus, l&#x27;imp\u00f4t fran\u00e7ais peut \u00eatre calcul\u00e9 sur le revenu imposable en France en vertu de la pr\u00e9sente Convention, au taux correspondant au montant global du revenu imposable, conform\u00e9ment \u00e0 la l\u00e9gislation fran\u00e7aise. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le m\u00e9canisme fran\u00e7ais, pas \u00e0 pas<\/h2><p>Pour un r\u00e9sident de France\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Identifier l\u2019article<\/b><span>Le revenu rel\u00e8ve-t-il des articles 10, 11, 12, 16 ou 17\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Si non\u00a0: exon\u00e9ration<\/b><span>Le revenu imposable en Iran ne supporte pas l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Taux effectif<\/b><span>Il peut \u00eatre retenu pour fixer le taux de l\u2019imp\u00f4t sur les autres revenus.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Si oui\u00a0: cr\u00e9dit d\u2019imp\u00f4t<\/b><span>Correspondant \u00e0 l\u2019imp\u00f4t per\u00e7u en Iran, sans exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais sur ce revenu.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un salaire ou des loyers imposables en Iran sortent de l\u2019imp\u00f4t fran\u00e7ais, mais pas de la d\u00e9claration\u00a0: ils peuvent relever le taux appliqu\u00e9 aux revenus fran\u00e7ais. Les dividendes et int\u00e9r\u00eats iraniens restent impos\u00e9s en France, avec un cr\u00e9dit limit\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant. Distinguer les deux m\u00e9thodes revenu par revenu \u00e9vite les erreurs de d\u00e9claration.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=iran-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 d\u00e9claration<\/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 imposables en Iran\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=iran-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\/iran\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/iran\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/iran\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/iran\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/iran\/\">Convention France\u2013Iran : 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\/iran\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/iran\/double-imposition\/\" class=\"cur\"><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-20-20-100\/\">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>Les revenus exon\u00e9r\u00e9s en France sont-ils sans effet sur mon imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non\u00a0: la France peut calculer l\u2019imp\u00f4t sur les revenus qu\u2019elle impose au taux correspondant \u00e0 l\u2019ensemble du revenu imposable (article 23, paragraphe 2, e).<\/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 ne peut exc\u00e9der le montant de l\u2019imp\u00f4t per\u00e7u sur les revenus en cause et s\u2019impute sur l\u2019imp\u00f4t fran\u00e7ais dans la base duquel ils sont inclus (article 23, paragraphe 2, b).<\/p><\/details><details><summary>Que faire en cas d\u2019imposition non conforme \u00e0 la convention\u00a0?<\/summary><p>Soumettre son cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat de r\u00e9sidence, ind\u00e9pendamment des recours internes (article 25, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 T\u00e9h\u00e9ran le 7 novembre 1973, qui vise les imp\u00f4ts sur le revenu \u2014 Convention avec l&#x27;Iran (impots.gouv.fr). Statut : En vigueur depuis le 10 avril 1975. 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 Iran ?<\/span><h3>Faire v\u00e9rifier ma d\u00e9claration\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=iran-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\/iran\/\">Convention France\u2013Iran : 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 Iran ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=iran-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\u2013Iran \u203a Article 23 \u00b7 Double imposition Convention France\u2013IranConvention sign\u00e9e \u00e0 T\u00e9h\u00e9ran le 7 novembre 1973, qui vise les imp\u00f4ts sur le revenu Revenus entre la France<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22383,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22993","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22993","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=22993"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22993\/revisions"}],"predecessor-version":[{"id":28452,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22993\/revisions\/28452"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22383"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}