{"id":23089,"date":"2026-11-08T12:47:42","date_gmt":"2026-11-08T11:47:42","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/koweit\/revenus-immobiliers\/"},"modified":"2026-11-09T00:18:53","modified_gmt":"2026-11-08T23:18:53","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/koweit\/revenus-immobiliers\/","title":{"rendered":"Expatri\u00e9 au Kowe\u00eft avec un bien en France\u00a0: qui impose vos loyers\u00a0? 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C\u00f4t\u00e9 kowe\u00eftien, la double imposition est \u00e9vit\u00e9e selon la l\u00e9gislation kowe\u00eftienne (article 19, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Que pr\u00e9voit la convention pour un logement gard\u00e9 en France pour mes s\u00e9jours ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Un r\u00e9sident du Kowe\u00eft qui dispose en France d\u2019une habitation pour son usage priv\u00e9, sans y avoir son domicile fiscal, est exon\u00e9r\u00e9 de l\u2019imp\u00f4t sur le revenu \u00e9tabli sur la base de la valeur locative (article 18, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Un r\u00e9sident de France qui loue un bien au Kowe\u00eft est-il impos\u00e9 deux fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les loyers sont imposables au Kowe\u00eft et aussi compris dans la base de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 19, paragraphe 2, a).\"}}]}<\/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\/koweit\/\">France\u2013Kowe\u00eft<\/a> \u203a Article 5 \u00b7 Revenus immobiliers<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Kowe\u00eft<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Kowe\u00eft le 7 f\u00e9vrier 1982 (avec un protocole), reconduite par l\u2019\u00e9change de lettres des 17 ao\u00fbt et 18 octobre 1988, modifi\u00e9e par les avenants du 27 septembre 1989 et du 27 janvier 1994<\/span><\/div>\n<h1>Expatri\u00e9 au Kowe\u00eft avec un bien en France\u00a0: qui impose vos loyers\u00a0? L\u2019article 5 de la convention<\/h1>\n<p class=\"lead\">Les revenus d\u2019un bien immobilier sont imposables dans l\u2019\u00c9tat o\u00f9 le bien est situ\u00e9. Pour un r\u00e9sident du Kowe\u00eft qui garde un logement en France pour son usage priv\u00e9, l\u2019article 18 ajoute une exon\u00e9ration propre \u00e0 cette convention.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/koweit\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/koweit\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/koweit\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/koweit\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-koweit.webp\" alt=\"Tours du Kowe\u00eft, Kowe\u00eft\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 5 \u00b7 Loyers<\/span><b>Tours du Kowe\u00eft, Kowe\u00eft<\/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 5, paragraphe 1).<\/li><li>La r\u00e8gle vise l\u2019exploitation directe, la location, l\u2019affermage et toute autre forme d\u2019exploitation, y compris les immeubles d\u2019une entreprise ou d\u2019une profession ind\u00e9pendante (article 5, paragraphes 3 et 4).<\/li><li>Lorsque des parts de soci\u00e9t\u00e9 donnent la jouissance d\u2019un immeuble, les revenus de cette jouissance sont imposables dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (article 5, paragraphe 5).<\/li><li>Un r\u00e9sident du Kowe\u00eft disposant en France d\u2019une habitation pour son usage priv\u00e9, sans y avoir son domicile fiscal, est exon\u00e9r\u00e9 de l\u2019imp\u00f4t sur le revenu \u00e9tabli sur la valeur locative (article 18, paragraphe 1).<\/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 du Kowe\u00eft louant un bien situ\u00e9 en France<\/span><span class=\"etat fr\">France (\u00c9tat de situation)<\/span><span class=\"ref\">Art. 5 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France louant un bien situ\u00e9 au Kowe\u00eft<\/span><span class=\"etat \">Kowe\u00eft\u00a0; en France, cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 5 \u00a7 1 et 19 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Kowe\u00eft gardant en France une habitation priv\u00e9e, sans domicile fiscal en France<\/span><span class=\"etat \">Exon\u00e9r\u00e9 de l\u2019imp\u00f4t sur la valeur locative<\/span><span class=\"ref\">Art. 18 \u00a7 1<\/span><\/div><div class=\"r\"><span>Associ\u00e9 d\u2019une soci\u00e9t\u00e9 qui lui donne la jouissance d\u2019un immeuble<\/span><span class=\"etat \">\u00c9tat o\u00f9 l\u2019immeuble est situ\u00e9<\/span><span class=\"ref\">Art. 5 \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 5, 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 18, paragraphe 1<\/span><p>\u00ab Les personnes physiques qui sont des r\u00e9sidents de Kowe\u00eft, et qui disposent d&#x27;une ou plusieurs habitations pour leur usage priv\u00e9 en France sans y avoir leur domicile fiscal au sens de la l\u00e9gislation fran\u00e7aise sont exon\u00e9r\u00e9es de l&#x27;imp\u00f4t sur le revenu \u00e9tabli sur la base de la valeur locative de cette ou de ces habitations. \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 5 remplac\u00e9 par l\u2019article 3 de l\u2019avenant du 27 septembre 1989\u00a0; article 18 compl\u00e9t\u00e9 par l\u2019article 14 du m\u00eame avenant. 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 au Kowe\u00eft ne fait pas sortir un bien fran\u00e7ais du champ de l\u2019imp\u00f4t fran\u00e7ais\u00a0: les loyers restent imposables en France, \u00c9tat o\u00f9 se trouve l\u2019immeuble. L\u2019article 18 \u00e9carte en revanche l\u2019imp\u00f4t sur le revenu \u00e9tabli sur la valeur locative d\u2019une habitation gard\u00e9e pour un usage priv\u00e9, \u00e0 condition d\u2019\u00eatre r\u00e9sident du Kowe\u00eft et de ne pas avoir son domicile fiscal en France. Louer le bien ou le conserver pour soi n\u2019emporte donc pas les m\u00eames cons\u00e9quences.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=koweit-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 \u00e9tudier mon patrimoine immobilier<\/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 gardez un bien immobilier en France en vous installant au Kowe\u00eft\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=koweit-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\/koweit\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/koweit\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/koweit\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/koweit\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/koweit\/\">Convention France\u2013Kowe\u00eft : 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\/koweit\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/pensions-retraite\/\"><small>Art. 13 A<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/fonction-publique\/\"><small>Art. 14<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 5<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/plus-values\/\"><small>Art. 11<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/dividendes\/\"><small>Art. 8<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/interets\/\"><small>Art. 9<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/salaires\/\"><small>Art. 13<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/double-imposition\/\"><small>Art. 19<\/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 seront-ils impos\u00e9s au Kowe\u00eft\u00a0?<\/summary><p>La convention attribue le droit d\u2019imposer \u00e0 la France, \u00c9tat o\u00f9 l\u2019immeuble est situ\u00e9 (article 5, paragraphe 1). C\u00f4t\u00e9 kowe\u00eftien, la double imposition est \u00e9vit\u00e9e selon la l\u00e9gislation kowe\u00eftienne (article 19, paragraphe 1).<\/p><\/details><details><summary>Que pr\u00e9voit la convention pour un logement gard\u00e9 en France pour mes s\u00e9jours\u00a0?<\/summary><p>Un r\u00e9sident du Kowe\u00eft qui dispose en France d\u2019une habitation pour son usage priv\u00e9, sans y avoir son domicile fiscal, est exon\u00e9r\u00e9 de l\u2019imp\u00f4t sur le revenu \u00e9tabli sur la base de la valeur locative (article 18, paragraphe 1).<\/p><\/details><details><summary>Un r\u00e9sident de France qui loue un bien au Kowe\u00eft est-il impos\u00e9 deux fois\u00a0?<\/summary><p>Les loyers sont imposables au Kowe\u00eft et aussi compris dans la base de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 19, paragraphe 2, a).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Kowe\u00eft le 7 f\u00e9vrier 1982 (avec un protocole), reconduite par l\u2019\u00e9change de lettres des 17 ao\u00fbt et 18 octobre 1988, modifi\u00e9e par les avenants du 27 septembre 1989 et du 27 janvier 1994 \u2014 Convention avec le Kowe\u00eft (impots.gouv.fr). Statut : En vigueur (texte publi\u00e9 int\u00e9grant les avenants de 1989 et 1994). 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 Kowe\u00eft ?<\/span><h3>Faire \u00e9tudier mon patrimoine immobilier\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=koweit-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\/koweit\/\">Convention France\u2013Kowe\u00eft : 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 Kowe\u00eft ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=koweit-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\u2013Kowe\u00eft \u203a Article 5 \u00b7 Revenus immobiliers Convention France\u2013Kowe\u00eftConvention sign\u00e9e \u00e0 Kowe\u00eft le 7 f\u00e9vrier 1982 (avec un protocole), reconduite par l\u2019\u00e9change de lettres des 17 ao\u00fbt<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22393,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23089","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23089","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=23089"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23089\/revisions"}],"predecessor-version":[{"id":28671,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23089\/revisions\/28671"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22393"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}