{"id":23017,"date":"2026-11-08T12:37:54","date_gmt":"2026-11-08T11:37:54","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/islande\/revenus-immobiliers\/"},"modified":"2026-11-09T00:11:59","modified_gmt":"2026-11-08T23:11:59","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/islande\/revenus-immobiliers\/","title":{"rendered":"Loyers d\u2019un bien situ\u00e9 en Islande 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 Islande ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : les revenus de biens immobiliers situ\u00e9s en France sont imposables en France (article 6, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"L\u2019Islande peut-elle aussi imposer mes loyers fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle peut les prendre en compte si vous \u00eates r\u00e9sident d\u2019Islande, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t islandais correspondant \u00e0 ces revenus (article 23).\"}},{\"@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\/islande\/\">France\u2013Islande<\/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\u2013Islande<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Reykjav\u00edk le 29 ao\u00fbt 1990 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Loyers d\u2019un bien situ\u00e9 en Islande ou en France\u00a0: qui les impose\u00a0? L\u2019article 6 de la convention franco-islandaise<\/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. L\u2019\u00c9tat de r\u00e9sidence du propri\u00e9taire peut aussi les prendre en compte, mais il accorde un cr\u00e9dit \u00e9gal \u00e0 son propre imp\u00f4t correspondant \u00e0 ces revenus.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/islande\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/islande\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/islande\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/islande\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-islande.webp\" alt=\"Sk\u00f3gafoss, Islande\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 6 \u00b7 Loyers<\/span><b>Sk\u00f3gafoss, Islande<\/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 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>L\u2019\u00c9tat de r\u00e9sidence accorde un cr\u00e9dit \u00e9gal \u00e0 son imp\u00f4t correspondant \u00e0 ces revenus (article 23).<\/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 d\u2019Islande louant un bien en France<\/span><span class=\"etat fr\">France\u00a0; Islande avec cr\u00e9dit<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 23<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France louant un bien en Islande<\/span><span class=\"etat \">Islande\u00a0; France avec cr\u00e9dit<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 23<\/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 qu&#x27;un r\u00e9sident d&#x27;un Etat tire de biens immobiliers (y compris les revenus des exploitations agricoles ou foresti\u00e8res) situ\u00e9s dans l&#x27;autre Etat sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 6, paragraphe 5<\/span><p>\u00ab 5. Lorsque la propri\u00e9t\u00e9 d&#x27;actions, parts ou autres droits dans une soci\u00e9t\u00e9 ou une autre personne morale donne au propri\u00e9taire la jouissance de biens immobiliers situ\u00e9s dans un Etat et d\u00e9tenus par cette soci\u00e9t\u00e9 ou cette autre personne morale, les revenus que le propri\u00e9taire tire de l&#x27;utilisation directe, de la location ou de l&#x27;usage sous toute autre forme de son droit de jouissance sont imposables dans cet Etat. \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 Islande\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imposition en Islande<\/b><span>L\u2019Islande, \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 loyers entrent dans la base 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 \u00e0 ces loyers.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/ressortissante-islandaise-vivant-a-chevreuse-avec-son-compagnon-et-leur-enfant\/\"><div class=\"h\"><span class=\"pill mono\">CAA Versailles<\/span><small>4 octobre 2022<\/small><\/div><p>Ressortissante islandaise vivant \u00e0 Chevreuse avec son compagnon et leur enfant\u00a0: foyer et centre des int\u00e9r\u00eats vitaux en France malgr\u00e9 une activit\u00e9 d&#x27;\u00e9ditrice en Islande<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/islande\/#decisions\">Voir les 1 d\u00e9cisions qui concernent l\u2019Islande \u2192<\/a>\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 Islande qui garde un appartement lou\u00e9 en France reste imposable en France sur ces loyers. Le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t correspondant neutralise l\u2019imp\u00f4t de l\u2019\u00c9tat de r\u00e9sidence sur ces revenus, qui restent toutefois \u00e0 d\u00e9clarer et compris dans la base de l\u2019imp\u00f4t de l\u2019\u00c9tat de r\u00e9sidence.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=islande-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 Islande 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=islande-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\/islande\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/islande\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/islande\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/islande\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/islande\/\">Convention France\u2013Islande : 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\/islande\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/islande\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/islande\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/islande\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/islande\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/islande\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/islande\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/islande\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/islande\/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>Mes loyers fran\u00e7ais sont-ils encore impos\u00e9s en France si je vis en Islande\u00a0?<\/summary><p>Oui\u00a0: les revenus de biens immobiliers situ\u00e9s en France sont imposables en France (article 6, paragraphe 1).<\/p><\/details><details><summary>L\u2019Islande peut-elle aussi imposer mes loyers fran\u00e7ais\u00a0?<\/summary><p>Elle peut les prendre en compte si vous \u00eates r\u00e9sident d\u2019Islande, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t islandais correspondant \u00e0 ces revenus (article 23).<\/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 Reykjav\u00edk le 29 ao\u00fbt 1990 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec l&#x27;Islande modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er juin 1992\u00a0; la Convention multilat\u00e9rale est entr\u00e9e en vigueur le 1er janvier 2020 pour l\u2019Islande. 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 Islande ?<\/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=islande-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\/islande\/\">Convention France\u2013Islande : 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 Islande ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=islande-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\u2013Islande \u203a Article 6 \u00b7 Revenus immobiliers Convention France\u2013IslandeConvention sign\u00e9e \u00e0 Reykjav\u00edk le 29 ao\u00fbt 1990 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22385,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23017","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23017","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=23017"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23017\/revisions"}],"predecessor-version":[{"id":28488,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23017\/revisions\/28488"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22385"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}