{"id":23065,"date":"2026-11-08T12:44:28","date_gmt":"2026-11-08T11:44:28","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/kazakhstan\/double-imposition\/"},"modified":"2026-11-09T00:16:41","modified_gmt":"2026-11-08T23:16:41","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/kazakhstan\/double-imposition\/","title":{"rendered":"Comment la convention franco-kazakhe \u00e9vite-t-elle d\u2019\u00eatre impos\u00e9 deux fois\u00a0? L\u2019article 23"},"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 Mono\",ui-monospace,SFMono-Regular,Menlo,monospace;font-size:10px;letter-spacing:.08em;text-transform:uppercase;font-weight:500}#bcv .hd{display:flex;align-items:center;justify-content:space-between;gap:16px;padding:18px max(20px,env(safe-area-inset-left));border-bottom:1px solid var(--border);background:var(--bg)}#bcv .hd .logo{font-weight:600;letter-spacing:.06em;text-decoration:none;font-size:17px}#bcv .hd nav{display:flex;gap:22px;font-size:14px}#bcv .hd nav a{text-decoration:none;color:var(--text)}#bcv .hd .cta{background:var(--lime);color:var(--dark);text-decoration:none;font-weight:600;font-size:14px;padding:10px 18px;border-radius:999px;white-space:nowrap}#bcv .wrap{max-width:1200px;margin:0 auto;padding:28px 20px 60px}#bcv .crumbs{font-size:13px;color:var(--muted);margin:0 0 28px}#bcv .crumbs a{color:var(--muted);text-decoration:none}#bcv .crumbs a:hover{text-decoration:underline}#bcv .grid{display:grid;grid-template-columns:minmax(0,1fr) 360px;gap:60px;align-items:start}#bcv .main{min-width:0;max-width:720px}#bcv .meta{display:flex;flex-wrap:wrap;align-items:center;gap:12px;margin:0 0 18px}#bcv .pill{display:inline-block;background:var(--dark);color:var(--limed);padding:6px 10px;border-radius:4px}#bcv .metaline{font-family:\"Geist Mono\",ui-monospace,Menlo,monospace;font-size:11px;letter-spacing:.02em;color:var(--muted)}#bcv h1{font-size:44px;line-height:1.1;letter-spacing:-.025em;font-weight:600;margin:0 0 16px;text-wrap:balance}#bcv .lead{font-size:18px;line-height:1.5;color:var(--muted);margin:0 0 18px}#bcv .tags{display:flex;flex-wrap:wrap;gap:8px;margin:0 0 28px}#bcv .tag{font-size:12px;font-weight:500;background:var(--card);border:1px solid var(--border);border-radius:999px;padding:6px 12px;text-decoration:none}#bcv .card{background:var(--card);border:1px solid var(--border);border-radius:14px;padding:20px 22px}#bcv .bref{margin:0 0 32px}#bcv .bref .mono{color:var(--muted);display:block;margin-bottom:14px}#bcv .bref ul{list-style:none;margin:0;padding:0;display:grid;gap:14px}#bcv .bref li{display:flex;gap:12px;align-items:flex-start;font-size:15px;line-height:1.5}#bcv .bref li::before{content:\"\u2713\";flex:0 0 20px;width:20px;height:20px;border-radius:50%;background:var(--lime);color:var(--dark);font-size:11px;font-weight:700;display:inline-flex;align-items:center;justify-content:center;margin-top:2px}#bcv h2{font-size:22px;line-height:1.25;letter-spacing:-.015em;font-weight:600;margin:28px 0 10px}#bcv .main p{margin:0 0 14px;font-size:16px;line-height:1.6}#bcv .dark{background:var(--dark);color:var(--dtext);border-radius:16px;padding:26px 24px;margin:30px 0 34px}#bcv .dark .mono{color:var(--limed);display:block;margin-bottom:14px}#bcv .dark p{color:var(--dtext);font-size:16px;line-height:1.6;margin:0 0 18px}#bcv .btn{display:inline-flex;align-items:center;gap:8px;background:var(--limed);color:var(--dark);font-weight:600;font-size:15px;padding:13px 22px;border-radius:999px;text-decoration:none;line-height:1}#bcv .btn svg{width:16px;height:16px}#bcv .btn.ghost{background:transparent;color:var(--dtext);border:1px solid var(--dborder)}#bcv .dark .note{font-size:12px;color:var(--dmuted);margin-left:14px}#bcv .textes{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin:0 0 34px}#bcv .textes .t{background:var(--card);border:1px solid var(--border);border-radius:10px;padding:14px 16px}#bcv .textes .t b{display:block;font-weight:500;font-size:14px;margin-bottom:4px}#bcv .textes .t span{font-size:13px;color:var(--muted);line-height:1.45}#bcv .quote{display:flex;gap:14px;background:var(--card);border:1px solid var(--border);border-radius:10px;padding:16px 16px 16px 0;margin:0 0 12px;font-size:14px;line-height:1.55}#bcv .quote::before{content:\"\";flex:0 0 3px;background:var(--lime);border-radius:0 2px 2px 0}#bcv details{margin:20px 0 24px;background:var(--card);border:1px solid var(--border);border-radius:10px}#bcv summary{cursor:pointer;padding:16px;font-weight:500;font-size:14px;list-style:none;display:flex;justify-content:space-between;align-items:center}#bcv summary::-webkit-details-marker{display:none}#bcv summary::after{content:\"\u2304\";color:var(--muted);font-size:16px}#bcv details[open] summary::after{content:\"\u2303\"}#bcv pre.texte{white-space:pre-wrap;font-family:inherit;font-size:14px;line-height:1.55;padding:0 16px 16px;margin:0;max-height:70vh;overflow:auto;color:var(--text)}#bcv .source{font-size:11px;line-height:1.5;color:var(--dim);margin:12px 0 0}#bcv .side{display:grid;gap:16px;position:sticky;top:20px}#bcv .side .ctacard{background:var(--dark);color:var(--dtext);border-radius:16px;padding:24px 22px}#bcv .side .ctacard .mono{color:var(--limed);display:block;margin-bottom:12px}#bcv .side .ctacard h3{font-size:18px;line-height:1.3;letter-spacing:-.01em;font-weight:600;margin:0 0 16px}#bcv .who{display:flex;gap:12px;align-items:center;margin:0 0 16px}#bcv .who img{width:44px;height:44px;border-radius:50%;object-fit:cover;background:#1C2B35}#bcv .who b{display:block;font-weight:500;font-size:14px}#bcv .who span{font-size:12px;line-height:1.4;color:var(--dmuted)}#bcv .side .btn{display:flex;justify-content:center;margin-bottom:10px}#bcv .side .trust{font-size:12px;line-height:1.4;color:var(--dmuted);margin:14px 0 0}#bcv .side .diag{display:flex;align-items:center;gap:12px;background:var(--card);border:1px solid var(--border);border-radius:12px;padding:14px 16px;text-decoration:none}#bcv .side .diag b{display:block;font-weight:500;font-size:14px}#bcv .side .diag span{font-size:12px;color:var(--muted);line-height:1.4}#bcv .side .diag i{margin-left:auto;font-style:normal;color:var(--muted)}#bcv .side .card .mono{color:var(--muted);display:block;margin-bottom:12px}#bcv .side .rel{display:grid;gap:14px}#bcv .side .rel a{text-decoration:none;font-weight:500;font-size:14px;line-height:1.4;display:block}#bcv .side .rel small{display:block;font-size:12px;color:var(--muted);font-weight:400;margin-top:2px}#bcv .side .more{display:grid;gap:10px}#bcv .side .more a{font-size:14px;line-height:1.4;text-decoration:none}#bcv .brouillon{background:#FFF4CC;border:1px solid #EAD27A;padding:10px 14px;border-radius:8px;font-size:13px;margin:0 0 20px}#bcv footer{font-size:12px;color:var(--muted);text-align:center;padding:24px 20px;border-top:1px solid var(--border)}#bcv footer a{color:var(--muted)}#bcv .list{display:grid;gap:12px;margin:24px 0 0;padding:0;list-style:none}#bcv .list li{background:var(--card);border:1px solid var(--border);border-radius:12px;padding:16px 18px}#bcv .list a{text-decoration:none;font-weight:500;font-size:16px;line-height:1.35}#bcv .list small{display:block;color:var(--muted);font-size:12px;margin-top:6px}#bcv .list p{font-size:14px;color:var(--muted);margin:8px 0 0}@media(max-width:980px){#bcv .grid{grid-template-columns:1fr;gap:28px}#bcv .side{position:static}#bcv .hd nav{display:none}#bcv h1{font-size:34px}}@media(max-width:600px){#bcv .wrap{padding:16px 20px 40px}#bcv h1{font-size:28px;letter-spacing:-.02em}#bcv .lead{font-size:16px}#bcv .textes{grid-template-columns:1fr}#bcv .dark{padding:22px 20px}#bcv .dark .note{display:block;margin:10px 0 0}#bcv .hd .cta{display:none}#bcv .card{padding:18px}#bcv .side .ctacard{padding:22px 20px}}#bcv .main p.source{font-size:11px;line-height:1.5;color:var(--dim)}#bcv .cover{position:relative;border-radius:16px;overflow:hidden;margin:6px 0 6px;aspect-ratio:776\/300;background:var(--dark)}#bcv .cover img{width:100%;height:100%;object-fit:cover;display:block}#bcv .cover::after{content:\"\";position:absolute;inset:0;background:linear-gradient(180deg,rgba(11,19,23,0) 35%,rgba(11,19,23,.78))}#bcv .cover .cap{position:absolute;left:24px;bottom:22px;z-index:1;display:grid;gap:8px;justify-items:start}#bcv .cover .chip{background:var(--lime);color:var(--dark);border-radius:999px;padding:5px 10px}#bcv .cover b{color:#fff;font-size:20px;font-weight:600}#bcv .cover.typo{aspect-ratio:auto;display:flex;align-items:center;justify-content:space-between;gap:24px;padding:28px 28px;background:radial-gradient(120% 140% at 100% 0%,#1C2B35 0%,var(--dark) 60%)}#bcv .cover.typo .facts{display:flex;gap:22px;flex-wrap:wrap;margin-top:6px}#bcv .cover.typo .facts span{font-size:13px;color:var(--dmuted)}#bcv .cover.typo .facts b{display:block;font-size:14px;color:#fff;font-weight:500}#bcv .cover.typo::after{display:none}#bcv .cover.typo .big{flex:0 0 auto;font-size:96px;line-height:.9;font-weight:600;letter-spacing:-.04em;color:var(--limed)}#bcv .cover.typo .big small{display:block;font-family:\"Geist Mono\",monospace;font-size:11px;letter-spacing:.08em;color:var(--dmuted);text-transform:uppercase;margin-bottom:6px}#bcv .cover.typo .cap{position:static}#bcv .main p.credit,#bcv .credit{font-size:11px;color:var(--dim);margin:0 0 26px}#bcv .qt{background:var(--card);border:1px solid var(--border);border-radius:14px;overflow:hidden;margin:0 0 10px}#bcv .qt .r{display:grid;grid-template-columns:minmax(0,1fr) 220px 120px;gap:16px;align-items:center;padding:14px 20px;border-top:1px solid #EFEEE9;font-size:15px;line-height:1.45}#bcv .qt .r.h{background:#EFEEE9;border-top:0;color:var(--muted);padding:12px 20px;font-size:10px}#bcv .qt .etat{justify-self:start;font-size:13px;font-weight:500;border-radius:999px;padding:6px 12px;background:var(--lime);color:var(--dark);line-height:1.3}#bcv .qt .etat.fr{background:var(--dark);color:var(--limed)}#bcv .qt .ref{font-family:\"Geist Mono\",ui-monospace,Menlo,monospace;font-size:12px;color:var(--muted)}#bcv .main p.note2,#bcv .note2{font-size:13px;color:var(--muted);line-height:1.5;margin:0 0 30px}#bcv .cit{display:flex;gap:14px;background:var(--card);border:1px solid var(--border);border-radius:12px;padding:16px 18px 16px 0;margin:0 0 12px}#bcv .cit::before{content:\"\";flex:0 0 3px;background:var(--lime);border-radius:0 2px 2px 0}#bcv .cit .mono{color:var(--muted);display:block;margin-bottom:8px}#bcv .cit p{margin:0!important;font-size:15px!important;line-height:1.6!important}#bcv .steps{background:var(--card);border:1px solid var(--border);border-radius:14px;padding:6px 20px;margin:0 0 30px;list-style:none}#bcv .steps li{display:flex;gap:16px;align-items:center;padding:14px 0;border-top:1px solid #EFEEE9}#bcv .steps li:first-child{border-top:0}#bcv .steps .n{flex:0 0 32px;height:32px;border-radius:50%;background:#EFEEE9;display:flex;align-items:center;justify-content:center;font-family:\"Geist Mono\",monospace;font-size:13px}#bcv .steps li:first-child .n{background:var(--dark);color:var(--limed)}#bcv .steps b{display:block;font-weight:500;font-size:15px}#bcv .steps span{font-size:14px;color:var(--muted);line-height:1.45}#bcv .decs{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin:0 0 12px}#bcv .dec{background:var(--card);border:1px solid var(--border);border-radius:12px;padding:16px;text-decoration:none;display:flex;flex-direction:column;gap:10px}#bcv .dec .h{display:flex;gap:8px;align-items:center;flex-wrap:wrap}#bcv .dec .h .pill{padding:3px 7px;border-radius:5px}#bcv .dec .h small{font-family:\"Geist Mono\",monospace;font-size:11px;color:var(--muted)}#bcv .dec p{margin:0!important;font-size:14px!important;line-height:1.5!important}#bcv .dec i{font-style:normal;font-weight:500;font-size:13px;margin-top:auto}#bcv .lnk{display:inline-block;font-weight:500;text-decoration:none;margin:4px 0 30px}#bcv .cv{margin:0 0 34px}#bcv .cv h3{font-size:19px;line-height:1.35;font-weight:600;margin:0 0 16px}#bcv .yn{display:flex;gap:10px;margin:0 0 14px}#bcv .yn a,#bcv .yn button{font:inherit;font-weight:500;font-size:15px;border-radius:999px;padding:12px 28px;cursor:pointer;text-decoration:none;border:1px solid var(--text);background:#fff;color:var(--text)}#bcv .yn a.oui{background:var(--limed);border-color:var(--limed);color:var(--dark)}#bcv .cv .non{display:none;flex-wrap:wrap;gap:8px}#bcv .cv.open .non{display:flex}#bcv .cv .non a{font-size:13px;background:var(--bg);border:1px solid var(--border);border-radius:999px;padding:6px 12px;text-decoration:none}#bcv .agrid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:10px;margin:0 0 34px}#bcv .agrid a{background:var(--card);border:1px solid var(--border);border-radius:10px;padding:12px 14px;text-decoration:none;display:grid;gap:2px}#bcv .agrid a small{font-family:\"Geist Mono\",monospace;font-size:11px;color:var(--muted)}#bcv .agrid a b{font-weight:500;font-size:14px}#bcv .agrid a.cur{background:var(--dark);border-color:var(--dark)}#bcv .agrid a.cur small{color:var(--limed)}#bcv .agrid a.cur b{color:#fff}#bcv .faq details{margin:0 0 10px}#bcv .faq details p{padding:0 16px 16px;margin:0!important;font-size:15px!important;color:var(--muted)}#bcv .sticky{display:none}#bcv .hub .list li{display:flex;justify-content:space-between;gap:16px;align-items:center}@media(max-width:980px){#bcv .decs{grid-template-columns:1fr}#bcv .qt .r{grid-template-columns:minmax(0,1fr) auto;}#bcv .qt .r .ref{grid-column:2}#bcv .qt .r.h span:nth-child(3){display:none}}@media(max-width:600px){#bcv .qt .r{grid-template-columns:1fr;gap:8px}#bcv .qt .r.h{display:none}#bcv .qt .r .ref{grid-column:auto}#bcv .agrid{grid-template-columns:1fr 1fr}#bcv .cover{aspect-ratio:350\/200}#bcv .cover.typo .big{font-size:96px}#bcv .sticky{display:flex;position:fixed;left:0;right:0;bottom:0;z-index:10;background:var(--dark);color:#fff;padding:12px max(20px,env(safe-area-inset-left)) calc(12px + env(safe-area-inset-bottom));justify-content:space-between;align-items:center;gap:10px;font-weight:500;font-size:14px}#bcv .sticky a{background:var(--limed);color:var(--dark);text-decoration:none;border-radius:999px;padding:10px 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 revenus kazakhs sont-ils exon\u00e9r\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils sont pris en compte dans le calcul de l\u2019imp\u00f4t fran\u00e7ais ; pour les revenus non vis\u00e9s au ii, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant neutralise l\u2019imp\u00f4t d\u00fb sur eux, \u00e0 condition qu\u2019ils soient soumis \u00e0 l\u2019imp\u00f4t kazakh (article 23, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Comment se calcule l\u2019imp\u00f4t fran\u00e7ais correspondant ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour un imp\u00f4t au bar\u00e8me progressif, c\u2019est le revenu net consid\u00e9r\u00e9 multipli\u00e9 par le rapport entre l\u2019imp\u00f4t d\u00fb sur le revenu net global et ce revenu net global (article 23, paragraphe 1, c, i).\"}},{\"@type\":\"Question\",\"name\":\"Que faire si je suis malgr\u00e9 tout impos\u00e9 deux fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Saisir l\u2019autorit\u00e9 comp\u00e9tente de l\u2019un ou l\u2019autre des deux \u00c9tats par la proc\u00e9dure amiable, dans les trois ans qui suivent la premi\u00e8re notification de la mesure en cause (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\/kazakhstan\/\">France\u2013Kazakhstan<\/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\u2013Kazakhstan<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 3 f\u00e9vrier 1998 (ensemble un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par le Kazakhstan le 25 juin 2018<\/span><\/div>\n<h1>Comment la convention franco-kazakhe \u00e9vite-t-elle d\u2019\u00eatre impos\u00e9 deux fois\u00a0? L\u2019article 23<\/h1>\n<p class=\"lead\">La France prend en compte les revenus imposables au Kazakhstan et accorde un cr\u00e9dit d\u2019imp\u00f4t dont le montant d\u00e9pend de la nature du revenu. Le Kazakhstan d\u00e9duit l\u2019imp\u00f4t pay\u00e9 en France, dans la limite de son propre imp\u00f4t, ou exon\u00e8re avec taux effectif.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/kazakhstan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/kazakhstan\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/kazakhstan\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/kazakhstan\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-kazakhstan.webp\" alt=\"Grand lac d\u2019Almaty, Kazakhstan\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 23 \u00b7 Double imposition<\/span><b>Grand lac d\u2019Almaty, Kazakhstan<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>C\u00f4t\u00e9 fran\u00e7ais, les revenus imposables au Kazakhstan sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, l\u2019imp\u00f4t kazakh n\u2019\u00e9tant pas d\u00e9ductible du revenu (article 23, paragraphe 1, a).<\/li><li>Le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant pour la plupart des revenus, \u00e0 condition qu\u2019ils soient soumis \u00e0 l\u2019imp\u00f4t kazakh (article 23, paragraphe 1, a, i).<\/li><li>Pour les dividendes, int\u00e9r\u00eats, redevances, plus-values immobili\u00e8res, jetons de pr\u00e9sence et revenus d\u2019artistes, il est \u00e9gal \u00e0 l\u2019imp\u00f4t kazakh, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/li><li>C\u00f4t\u00e9 kazakh, l\u2019imp\u00f4t pay\u00e9 en France est d\u00e9duit, sans d\u00e9passer l\u2019imp\u00f4t kazakh sur le m\u00eame revenu\u00a0; les revenus imposables seulement en France ne servent qu\u2019au calcul du taux (article 23, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Comment la double imposition est-elle \u00e9vit\u00e9e\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 France\u00a0: salaires, loyers kazakhs<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 23 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: dividendes, int\u00e9r\u00eats, redevances kazakhs<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t kazakh, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Kazakhstan\u00a0: revenus imposables en France<\/span><span class=\"etat \">D\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais, plafonn\u00e9e<\/span><span class=\"ref\">Art. 23 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Kazakhstan\u00a0: revenus imposables seulement en France<\/span><span class=\"etat \">Pris en compte pour le seul taux<\/span><span class=\"ref\">Art. 23 \u00a7 2 b<\/span><\/div><\/div><p class=\"note2\">Chaque \u00c9tat conserve le droit d\u2019imposer les revenus de ses r\u00e9sidents attribu\u00e9s \u00e0 l\u2019autre \u00c9tat mais non pris en compte par lui, lorsque cette double exon\u00e9ration r\u00e9sulte d\u2019une qualification divergente (protocole, point 11).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a<\/span><p>\u00ab Nonobstant les autres dispositions de la Convention, les revenus qui sont imposables ou ne sont imposables qu&#x27;au Kazakhstan, conform\u00e9ment aux dispositions de la pr\u00e9sente Convention sont pris en compte pour le calcul de l&#x27;imp\u00f4t fran\u00e7ais lorsqu&#x27;ils ne sont pas exempt\u00e9s de l&#x27;imp\u00f4t sur les soci\u00e9t\u00e9s en application de la l\u00e9gislation interne fran\u00e7aise. Dans ce cas, l&#x27;imp\u00f4t kazakh n&#x27;est pas d\u00e9ductible de ces revenus, mais le b\u00e9n\u00e9ficiaire a droit, sous r\u00e9serve des conditions et limites pr\u00e9vues aux i et ii, \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t imputable sur l&#x27;imp\u00f4t fran\u00e7ais. Ce cr\u00e9dit d&#x27;imp\u00f4t est \u00e9gal\u00a0: i) pour les revenus non mentionn\u00e9s au ii, au montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus \u00e0 condition que le b\u00e9n\u00e9ficiaire soit soumis \u00e0 l&#x27;imp\u00f4t au Kazakhstan \u00e0 raison de ces revenus\u00a0; \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 2, a<\/span><p>\u00ab Lorsqu\u2019un r\u00e9sident du Kazakhstan per\u00e7oit des revenus ou poss\u00e8de de la fortune qui, conform\u00e9ment aux dispositions de la Convention, sont imposables en France, le Kazakhstan accorde\u00a0: i) la d\u00e9duction, sur l\u2019imp\u00f4t sur le revenu de ce r\u00e9sident, d\u2019une somme \u00e9gale au montant de l\u2019imp\u00f4t sur le revenu pay\u00e9 en France\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Deux cr\u00e9dits d\u2019imp\u00f4t diff\u00e9rents c\u00f4t\u00e9 fran\u00e7ais<\/h2><p>Pour un r\u00e9sident de France, le revenu kazakh est toujours pris en compte dans le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; seul le montant du cr\u00e9dit change (article 23, paragraphe 1, a)\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Prise en compte<\/b><span>Le revenu imposable au Kazakhstan entre dans le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t kazakh n\u2019en est pas d\u00e9ductible.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/b><span>Pour les revenus non vis\u00e9s au ii (loyers, salaires\u2026), le cr\u00e9dit neutralise l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t kazakh sur ce revenu.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t kazakh<\/b><span>Pour les dividendes, int\u00e9r\u00eats, redevances, plus-values immobili\u00e8res et jetons de pr\u00e9sence notamment, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Kazakhstan.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Plafond<\/b><span>Ce second cr\u00e9dit ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/stock-options-et-actions-gratuites-recues-en-expatriation-au-kazakhstan-puis\/\"><div class=\"h\"><span class=\"pill mono\">CAA Versailles<\/span><small>8 juillet 2025<\/small><\/div><p>Stock-options et actions gratuites re\u00e7ues en expatriation au Kazakhstan puis c\u00e9d\u00e9es apr\u00e8s le retour en France\u00a0: imposables en France, sans cr\u00e9dit d&#x27;imp\u00f4t faute de preuve de l&#x27;imp\u00f4t kazakh acquitt\u00e9<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/kazakhstan\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Kazakhstan \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais ne vaut que si le revenu est effectivement soumis \u00e0 l\u2019imp\u00f4t au Kazakhstan. Pour les dividendes et int\u00e9r\u00eats, il se limite \u00e0 l\u2019imp\u00f4t kazakh effectivement support\u00e9 \u00e0 titre d\u00e9finitif\u00a0: une retenue trop \u00e9lev\u00e9e doit \u00eatre r\u00e9clam\u00e9e au Kazakhstan, pas imput\u00e9e en France. Les justificatifs d\u2019imposition sont \u00e0 conserver revenu par revenu.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=kazakhstan-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 franco-kazakhe<\/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 avez des revenus dans les deux pays et craignez d\u2019\u00eatre impos\u00e9 deux fois\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=kazakhstan-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\/kazakhstan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/kazakhstan\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/kazakhstan\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/kazakhstan\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/kazakhstan\/\">Convention France\u2013Kazakhstan : 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\/kazakhstan\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/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>Mes revenus kazakhs sont-ils exon\u00e9r\u00e9s en France\u00a0?<\/summary><p>Ils sont pris en compte dans le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; pour les revenus non vis\u00e9s au ii, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant neutralise l\u2019imp\u00f4t d\u00fb sur eux, \u00e0 condition qu\u2019ils soient soumis \u00e0 l\u2019imp\u00f4t kazakh (article 23, paragraphe 1, a, i).<\/p><\/details><details><summary>Comment se calcule l\u2019imp\u00f4t fran\u00e7ais correspondant\u00a0?<\/summary><p>Pour un imp\u00f4t au bar\u00e8me progressif, c\u2019est le revenu net consid\u00e9r\u00e9 multipli\u00e9 par le rapport entre l\u2019imp\u00f4t d\u00fb sur le revenu net global et ce revenu net global (article 23, paragraphe 1, c, i).<\/p><\/details><details><summary>Que faire si je suis malgr\u00e9 tout impos\u00e9 deux fois\u00a0?<\/summary><p>Saisir l\u2019autorit\u00e9 comp\u00e9tente de l\u2019un ou l\u2019autre des deux \u00c9tats par la proc\u00e9dure amiable, dans les trois ans qui suivent la premi\u00e8re notification de la mesure en cause (article 25, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 3 f\u00e9vrier 1998 (ensemble un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par le Kazakhstan le 25 juin 2018 \u2014 Version consolid\u00e9e de la convention entre le Kazakhstan et la France modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er juillet 2000\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er octobre 2020 pour le Kazakhstan. 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 au Kazakhstan ?<\/span><h3>Faire v\u00e9rifier ma d\u00e9claration franco-kazakhe\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=kazakhstan-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\/kazakhstan\/\">Convention France\u2013Kazakhstan : 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 au Kazakhstan ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=kazakhstan-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\u2013Kazakhstan \u203a Article 23 \u00b7 Double imposition Convention France\u2013KazakhstanConvention sign\u00e9e \u00e0 Paris le 3 f\u00e9vrier 1998 (ensemble un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22391,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23065","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23065","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=23065"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23065\/revisions"}],"predecessor-version":[{"id":28597,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23065\/revisions\/28597"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22391"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}