{"id":23062,"date":"2026-11-08T12:44:05","date_gmt":"2026-11-08T11:44:05","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/jordanie\/revenus-immobiliers\/"},"modified":"2026-11-09T00:16:25","modified_gmt":"2026-11-08T23:16:25","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/jordanie\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en France ou en Jordanie\u00a0: quel pays 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\":\"Je pars vivre en Jordanie et garde un appartement lou\u00e9 \u00e0 Lyon : qui impose les loyers ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La France, \u00c9tat o\u00f9 le bien est situ\u00e9 (article 6, paragraphe 1). La Jordanie exon\u00e8re les revenus imposables en France selon la convention (article 23, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"R\u00e9sident de France, mes loyers jordaniens sont-ils impos\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais, mais pris en compte pour calculer le taux applicable \u00e0 vos autres revenus imposables en France (article 23, paragraphe 2, a et d).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si je d\u00e9tiens le bien fran\u00e7ais par une soci\u00e9t\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les revenus de parts d\u2019une soci\u00e9t\u00e9 poss\u00e9dant des immeubles en France, soumis par la loi fran\u00e7aise au r\u00e9gime des revenus immobiliers, sont imposables en France (protocole, point 2).\"}}]}<\/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\/jordanie\/\">France\u2013Jordanie<\/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\u2013Jordanie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Amman le 28 mai 1984 (ensemble un protocole et un \u00e9change de lettres), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par la Jordanie le 19 d\u00e9cembre 2019<\/span><\/div>\n<h1>Vous louez un bien en France ou en Jordanie\u00a0: quel pays impose les loyers\u00a0? L\u2019article 6 de la convention<\/h1>\n<p class=\"lead\">Les revenus qu\u2019un r\u00e9sident tire de biens immobiliers situ\u00e9s dans l\u2019autre \u00c9tat sont imposables dans l\u2019\u00c9tat o\u00f9 se trouve le bien. Pour un r\u00e9sident de France, les loyers d\u2019un bien en Jordanie sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais mais comptent pour le taux.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/jordanie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/jordanie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/jordanie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/jordanie\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-jordanie.webp\" alt=\"P\u00e9tra, Jordanie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 6 \u00b7 Loyers<\/span><b>P\u00e9tra, Jordanie<\/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 sont imposables dans l\u2019\u00c9tat o\u00f9 les biens sont situ\u00e9s (article 6, paragraphe 1).<\/li><li>La r\u00e8gle vise l\u2019exploitation directe, la location, l\u2019affermage et toute autre forme d\u2019exploitation (article 6, paragraphe 3).<\/li><li>Un r\u00e9sident de France est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais sur les loyers imposables en Jordanie, mais ils entrent dans le calcul du taux (article 23, paragraphe 2, a et d).<\/li><li>Les revenus de parts de soci\u00e9t\u00e9s poss\u00e9dant des immeubles en France, trait\u00e9s comme des revenus immobiliers par la loi fran\u00e7aise, sont imposables en France (protocole, point 2).<\/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 Jordanie louant un bien en France<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 6 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France louant un bien en Jordanie<\/span><span class=\"etat \">Jordanie\u00a0; exon\u00e9r\u00e9 en France avec taux effectif<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 23 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Jordanie, parts d\u2019une soci\u00e9t\u00e9 d\u00e9tenant des immeubles en France<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Protocole, point 2<\/span><\/div><div class=\"r\"><span>Bien affect\u00e9 \u00e0 une entreprise ou \u00e0 une profession ind\u00e9pendante<\/span><span class=\"etat \">\u00c9tat o\u00f9 le bien est situ\u00e9<\/span><span class=\"ref\">Art. 6 \u00a7 4<\/span><\/div><\/div><p class=\"note2\">C\u00f4t\u00e9 jordanien, les revenus imposables en France selon la convention sont exon\u00e9r\u00e9s d\u2019imp\u00f4t en Jordanie (article 23, paragraphe 1).<\/p>\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&#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 3<\/span><p>\u00ab Les dispositions du paragraphe 1 s&#x27;appliquent aux revenus provenant de l&#x27;exploitation directe, de la location ou de l&#x27;affermage ainsi que de toute autre forme d&#x27;exploitation de biens immobiliers. \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>Partir en Jordanie ne supprime pas l\u2019imposition fran\u00e7aise des loyers d\u2019un appartement conserv\u00e9 en France\u00a0: la France garde ce droit, et la Jordanie exon\u00e8re ces revenus. \u00c0 l\u2019inverse, un r\u00e9sident de France qui loue en Jordanie y est impos\u00e9, sans imp\u00f4t fran\u00e7ais sur ces loyers, mais avec un taux plus \u00e9lev\u00e9 sur ses autres revenus. La d\u00e9tention via une soci\u00e9t\u00e9 immobili\u00e8re suit une r\u00e8gle particuli\u00e8re.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=jordanie-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 le point sur 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 d\u00e9tenez un bien locatif en France ou en Jordanie\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=jordanie-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\/jordanie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/jordanie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/jordanie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/jordanie\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/jordanie\/\">Convention France\u2013Jordanie : 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\/jordanie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/jordanie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/jordanie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/jordanie\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/jordanie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/jordanie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/jordanie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/jordanie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/jordanie\/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>Je pars vivre en Jordanie et garde un appartement lou\u00e9 \u00e0 Lyon\u00a0: qui impose les loyers\u00a0?<\/summary><p>La France, \u00c9tat o\u00f9 le bien est situ\u00e9 (article 6, paragraphe 1). La Jordanie exon\u00e8re les revenus imposables en France selon la convention (article 23, paragraphe 1).<\/p><\/details><details><summary>R\u00e9sident de France, mes loyers jordaniens sont-ils impos\u00e9s en France\u00a0?<\/summary><p>Ils sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais, mais pris en compte pour calculer le taux applicable \u00e0 vos autres revenus imposables en France (article 23, paragraphe 2, a et d).<\/p><\/details><details><summary>Que se passe-t-il si je d\u00e9tiens le bien fran\u00e7ais par une soci\u00e9t\u00e9\u00a0?<\/summary><p>Les revenus de parts d\u2019une soci\u00e9t\u00e9 poss\u00e9dant des immeubles en France, soumis par la loi fran\u00e7aise au r\u00e9gime des revenus immobiliers, sont imposables en France (protocole, point 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Amman le 28 mai 1984 (ensemble un protocole et un \u00e9change de lettres), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par la Jordanie le 19 d\u00e9cembre 2019 \u2014 Version consolid\u00e9e de la convention avec la Jordanie modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er avril 1985\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er janvier 2021 pour la Jordanie. 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 Jordanie ?<\/span><h3>Faire le point sur 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=jordanie-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\/jordanie\/\">Convention France\u2013Jordanie : 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 Jordanie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=jordanie-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\u2013Jordanie \u203a Article 6 \u00b7 Revenus immobiliers Convention France\u2013JordanieConvention sign\u00e9e \u00e0 Amman le 28 mai 1984 (ensemble un protocole et un \u00e9change de lettres), modifi\u00e9e par la<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22390,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23062","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23062","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=23062"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23062\/revisions"}],"predecessor-version":[{"id":28589,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23062\/revisions\/28589"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22390"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}