{"id":23080,"date":"2026-11-08T12:46:29","date_gmt":"2026-11-08T11:46:29","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/kenya\/revenus-immobiliers\/"},"modified":"2026-11-09T00:18:00","modified_gmt":"2026-11-08T23:18:00","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/kenya\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en France ou au Kenya\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 au Kenya et garde un appartement lou\u00e9 en France : qui impose les loyers ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La France, \u00c9tat o\u00f9 le bien est situ\u00e9 (article 6, paragraphe 1). Le Kenya accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, limit\u00e9 \u00e0 la part de son imp\u00f4t qui se rapporte \u00e0 ce revenu (article 22, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"R\u00e9sident de France, mes loyers kenyans sont-ils impos\u00e9s deux fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils sont pris en compte en France, mais le cr\u00e9dit d\u2019imp\u00f4t est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition qu\u2019ils soient soumis \u00e0 l\u2019imp\u00f4t kenyan (article 22, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Et si je d\u00e9tiens le bien par une soci\u00e9t\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si les parts donnent la jouissance d\u2019un immeuble d\u00e9tenu par la soci\u00e9t\u00e9, les revenus tir\u00e9s de ce droit de jouissance sont imposables dans l\u2019\u00c9tat o\u00f9 l\u2019immeuble est situ\u00e9 (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\/kenya\/\">France\u2013Kenya<\/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\u2013Kenya<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Nairobi le 4 d\u00e9cembre 2007 (ensemble un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par le Kenya le 26 novembre 2019, et par l\u2019activation de la clause de la nation la plus favoris\u00e9e de l\u2019article 28<\/span><\/div>\n<h1>Vous louez un bien en France ou au Kenya\u00a0: quel pays impose les loyers\u00a0? L\u2019article 6 de la convention<\/h1>\n<p class=\"lead\">Les revenus de biens immobiliers sont imposables dans l\u2019\u00c9tat o\u00f9 se trouvent les biens. La r\u00e8gle s\u2019\u00e9tend aux revenus tir\u00e9s de parts de soci\u00e9t\u00e9 donnant la jouissance d\u2019un immeuble. L\u2019\u00c9tat de r\u00e9sidence \u00e9limine ensuite la double imposition par un cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/kenya\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/kenya\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/kenya\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/kenya\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-kenya.webp\" alt=\"Nairobi, Kenya\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 6 \u00b7 Loyers<\/span><b>Nairobi, Kenya<\/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 ces 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>Les revenus tir\u00e9s de parts ou droits dans une soci\u00e9t\u00e9 ou une fiducie donnant la jouissance d\u2019un immeuble sont imposables dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (article 6, paragraphe 5).<\/li><li>Un r\u00e9sident de France impos\u00e9 au Kenya sur ses loyers b\u00e9n\u00e9ficie d\u2019un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 22, paragraphe 1, a, i).<\/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 du Kenya louant un bien en France<\/span><span class=\"etat fr\">France\u00a0; cr\u00e9dit d\u2019imp\u00f4t au Kenya<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 22 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France louant un bien au Kenya<\/span><span class=\"etat \">Kenya\u00a0; cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais en France<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 22 \u00a7 1<\/span><\/div><div class=\"r\"><span>Parts de soci\u00e9t\u00e9 donnant la jouissance d\u2019un immeuble<\/span><span class=\"etat \">\u00c9tat o\u00f9 l\u2019immeuble est situ\u00e9<\/span><span class=\"ref\">Art. 6 \u00a7 5<\/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><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 Les revenus provenant de biens immobiliers (y compris les revenus des exploitations agricoles ou foresti\u00e8res) sont imposables dans l&#x27;Etat 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 Lorsque des actions, parts ou autres droits dans une soci\u00e9t\u00e9, une fiducie ou toute autre institution comparable donnent la jouissance de biens immobiliers situ\u00e9s dans un Etat contractant et d\u00e9tenus par cette soci\u00e9t\u00e9, fiducie ou institution comparable, les revenus provenant de l&#x27;utilisation directe, de la location ou de l&#x27;usage sous toute autre forme de ce 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>Deux cr\u00e9dits d\u2019imp\u00f4t diff\u00e9rents c\u00f4t\u00e9 fran\u00e7ais<\/h2><p>Pour un r\u00e9sident de France, le revenu kenyan est toujours pris en compte dans le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; seul le montant du cr\u00e9dit change (article 22, 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 Kenya entre dans le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t kenyan 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 kenyan sur ce revenu.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t kenyan<\/b><span>Pour les dividendes, int\u00e9r\u00eats, redevances, plus-values immobili\u00e8res, r\u00e9mun\u00e9rations de l\u2019article 16 et autres revenus de l\u2019article 21 notamment, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Kenya.<\/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\/chef-de-chantier-au-kenya-salarie-d-une-societe-des-iles-vierges-britanniques-l\/\"><div class=\"h\"><span class=\"pill mono\">CAA Bordeaux<\/span><small>15 janvier 2026<\/small><\/div><p>Chef de chantier au Kenya salari\u00e9 d&#x27;une soci\u00e9t\u00e9 des \u00eeles Vierges britanniques\u00a0: l&#x27;\u00e9tablissement fran\u00e7ais de l&#x27;employeur ne suffit pas \u00e0 ouvrir l&#x27;exon\u00e9ration de l&#x27;article 81 A, et aucun imp\u00f4t k\u00e9nyan n&#x27;est prouv\u00e9<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/chef-mecanicien-petrolier-employe-par-une-societe-des-iles-vierges-britanniques\/\"><div class=\"h\"><span class=\"pill mono\">CAA Bordeaux<\/span><small>15 janvier 2026<\/small><\/div><p>Chef m\u00e9canicien p\u00e9trolier employ\u00e9 par une soci\u00e9t\u00e9 des \u00eeles Vierges britanniques\u00a0: pas d&#x27;exon\u00e9ration de l&#x27;article 81 A, m\u00eame si l&#x27;employeur a un \u00e9tablissement immatricul\u00e9 en France<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/kenya\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Kenya \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Partir au Kenya ne supprime pas l\u2019imposition fran\u00e7aise des loyers d\u2019un bien conserv\u00e9 en France\u00a0; le Kenya accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, limit\u00e9 \u00e0 la part de l\u2019imp\u00f4t kenyan aff\u00e9rente \u00e0 ce revenu. Pour un r\u00e9sident de France qui loue au Kenya, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais neutralise l\u2019imp\u00f4t fran\u00e7ais sur ces loyers, \u00e0 condition qu\u2019ils soient soumis \u00e0 l\u2019imp\u00f4t kenyan.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=kenya-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 au Kenya\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=kenya-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\/kenya\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/kenya\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/kenya\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/kenya\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/kenya\/\">Convention France\u2013Kenya : 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\/kenya\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/kenya\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/kenya\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/kenya\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/kenya\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/kenya\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/kenya\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/kenya\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/kenya\/double-imposition\/\"><small>Art. 22<\/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 au Kenya et garde un appartement lou\u00e9 en France\u00a0: qui impose les loyers\u00a0?<\/summary><p>La France, \u00c9tat o\u00f9 le bien est situ\u00e9 (article 6, paragraphe 1). Le Kenya accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, limit\u00e9 \u00e0 la part de son imp\u00f4t qui se rapporte \u00e0 ce revenu (article 22, paragraphe 2, b).<\/p><\/details><details><summary>R\u00e9sident de France, mes loyers kenyans sont-ils impos\u00e9s deux fois\u00a0?<\/summary><p>Ils sont pris en compte en France, mais le cr\u00e9dit d\u2019imp\u00f4t est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition qu\u2019ils soient soumis \u00e0 l\u2019imp\u00f4t kenyan (article 22, paragraphe 1, a, i).<\/p><\/details><details><summary>Et si je d\u00e9tiens le bien par une soci\u00e9t\u00e9\u00a0?<\/summary><p>Si les parts donnent la jouissance d\u2019un immeuble d\u00e9tenu par la soci\u00e9t\u00e9, les revenus tir\u00e9s de ce droit de jouissance sont imposables dans l\u2019\u00c9tat o\u00f9 l\u2019immeuble est situ\u00e9 (article 6, paragraphe 5).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Nairobi le 4 d\u00e9cembre 2007 (ensemble un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par le Kenya le 26 novembre 2019, et par l\u2019activation de la clause de la nation la plus favoris\u00e9e de l\u2019article 28 \u2014 Version consolid\u00e9e de la convention avec le Kenya modifi\u00e9e par la convention multilat\u00e9rale et par la clause de la nation la plus favoris\u00e9e (impots.gouv.fr). Statut : En vigueur depuis le 1er novembre 2010\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er mai 2025 pour le Kenya. 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 Kenya ?<\/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=kenya-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\/kenya\/\">Convention France\u2013Kenya : 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 Kenya ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=kenya-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\u2013Kenya \u203a Article 6 \u00b7 Revenus immobiliers Convention France\u2013KenyaConvention sign\u00e9e \u00e0 Nairobi le 4 d\u00e9cembre 2007 (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":22392,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23080","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23080","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=23080"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23080\/revisions"}],"predecessor-version":[{"id":28641,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23080\/revisions\/28641"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22392"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}