{"id":23143,"date":"2026-11-08T12:55:06","date_gmt":"2026-11-08T11:55:06","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/macedoine\/revenus-immobiliers\/"},"modified":"2026-11-09T00:25:41","modified_gmt":"2026-11-08T23:25:41","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/macedoine\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en Mac\u00e9doine du Nord ou en France\u00a0: quel pays impose les loyers\u00a0? 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16px;font-size:13px}#bcv{padding-bottom:64px}}#bcv{display:block;width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);-webkit-text-fill-color:currentColor;text-align:left;padding-top:100px}@media(max-width:1239px){#bcv{padding-top:84px}}#bcv :where(*){-webkit-text-fill-color:currentColor}#bcv .btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Mes loyers mac\u00e9doniens sont-ils impos\u00e9s en France si je r\u00e9side en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019avoir \u00e9t\u00e9 soumis \u00e0 l\u2019imp\u00f4t mac\u00e9donien (article 24, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Comment se calcule l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le protocole (point 6) le d\u00e9finit : avec un bar\u00e8me progressif, c\u2019est le revenu net concern\u00e9 multipli\u00e9 par le taux moyen r\u00e9sultant de l\u2019imp\u00f4t effectivement d\u00fb sur le revenu net global.\"}},{\"@type\":\"Question\",\"name\":\"Les navires et a\u00e9ronefs sont-ils des biens immobiliers ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019article 6, paragraphe 2, exclut les navires, bateaux, a\u00e9ronefs et v\u00e9hicules routiers.\"}}]}<\/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\/macedoine\/\">France\u2013Mac\u00e9doine du Nord<\/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\u2013Mac\u00e9doine du Nord<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 10 f\u00e9vrier 1999, avec son protocole<\/span><\/div>\n<h1>Vous louez un bien en Mac\u00e9doine du Nord ou en France\u00a0: quel pays impose les loyers\u00a0? L\u2019article 6 de la convention<\/h1>\n<p class=\"lead\">Les loyers d\u2019un bien immobilier sont imposables dans le pays o\u00f9 il se trouve. La convention dit \u00ab\u00a0imposables\u00a0\u00bb, pas \u00ab\u00a0seulement\u00a0\u00bb\u00a0: l\u2019\u00c9tat de r\u00e9sidence en tient compte, et l\u2019article 24 \u00e9vite la double imposition.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/macedoine\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/macedoine\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/macedoine\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/macedoine\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-macedoine.webp\" alt=\"Saint-Jean de Kaneo, Ohrid, Mac\u00e9doine du Nord\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 6 \u00b7 Loyers<\/span><b>Saint-Jean de Kaneo, Ohrid, Mac\u00e9doine du Nord<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus provenant de biens immobiliers, y compris ceux des exploitations agricoles ou foresti\u00e8res, sont imposables dans l\u2019\u00c9tat o\u00f9 ces biens sont situ\u00e9s (article 6, paragraphe 1).<\/li><li>La r\u00e8gle vise la location, l\u2019affermage et toute autre forme d\u2019exploitation, y compris par une entreprise ou pour une profession ind\u00e9pendante (article 6, paragraphes 3 et 4).<\/li><li>Les revenus d\u2019un droit de jouissance sur un immeuble d\u00e9tenu par une soci\u00e9t\u00e9 sont aussi imposables dans l\u2019\u00c9tat de situation (article 6, paragraphe 5).<\/li><li>Pour un r\u00e9sident de France, des loyers mac\u00e9doniens ouvrent droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t mac\u00e9donien (article 24, paragraphe 1, a, i).<\/li><\/ul><\/div>\n<h2>Qui impose les 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 France, bien lou\u00e9 en Mac\u00e9doine du Nord<\/span><span class=\"etat \">Mac\u00e9doine du Nord\u00a0; France avec cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 6 et 24 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Mac\u00e9doine du Nord, bien lou\u00e9 en France<\/span><span class=\"etat fr\">France\u00a0; Mac\u00e9doine du Nord avec d\u00e9duction<\/span><span class=\"ref\">Art. 6 et 24 \u00a7 2<\/span><\/div><div class=\"r\"><span>Droit de jouissance via une soci\u00e9t\u00e9, bien en Mac\u00e9doine du Nord<\/span><span class=\"etat \">\u00c9tat de situation du bien<\/span><span class=\"ref\">Art. 6 \u00a7 5<\/span><\/div><\/div><p class=\"note2\">Les options, promesses de vente et droits semblables relatifs \u00e0 des immeubles sont compris dans les biens immobiliers (protocole, point 2).<\/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 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 une 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\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un r\u00e9sident de France, les loyers d\u2019un bien en Mac\u00e9doine du Nord restent d\u00e9clar\u00e9s en France, mais le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais neutralise l\u2019imposition fran\u00e7aise sur ces revenus, \u00e0 condition qu\u2019ils soient soumis \u00e0 l\u2019imp\u00f4t mac\u00e9donien. Cette condition se documente. \u00c0 l\u2019inverse, un r\u00e9sident de Mac\u00e9doine du Nord reste imposable en France sur les loyers d\u2019un bien fran\u00e7ais.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=macedoine-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 immobilier lou\u00e9 en Mac\u00e9doine du Nord ou en France\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=macedoine-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\/macedoine\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/macedoine\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/macedoine\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/macedoine\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/macedoine\/\">Convention France\u2013Mac\u00e9doine du Nord : 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\/macedoine\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/double-imposition\/\"><small>Art. 24<\/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 mac\u00e9doniens sont-ils impos\u00e9s en France si je r\u00e9side en France\u00a0?<\/summary><p>Ils sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019avoir \u00e9t\u00e9 soumis \u00e0 l\u2019imp\u00f4t mac\u00e9donien (article 24, paragraphe 1, a, i).<\/p><\/details><details><summary>Comment se calcule l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus\u00a0?<\/summary><p>Le protocole (point 6) le d\u00e9finit\u00a0: avec un bar\u00e8me progressif, c\u2019est le revenu net concern\u00e9 multipli\u00e9 par le taux moyen r\u00e9sultant de l\u2019imp\u00f4t effectivement d\u00fb sur le revenu net global.<\/p><\/details><details><summary>Les navires et a\u00e9ronefs sont-ils des biens immobiliers\u00a0?<\/summary><p>Non\u00a0: l\u2019article 6, paragraphe 2, exclut les navires, bateaux, a\u00e9ronefs et v\u00e9hicules routiers.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 10 f\u00e9vrier 1999, avec son protocole \u2014 Convention avec la Mac\u00e9doine du Nord &#8211; Imp\u00f4ts sur le revenu et la fortune (impots.gouv.fr). Statut : En vigueur\u00a0; dans les relations entre les deux \u00c9tats, elle a pris le relais de la convention franco-yougoslave sign\u00e9e \u00e0 Paris le 28 mars 1974. 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 Mac\u00e9doine du Nord ?<\/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=macedoine-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\/macedoine\/\">Convention France\u2013Mac\u00e9doine du Nord : 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 Mac\u00e9doine du Nord ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=macedoine-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\u2013Mac\u00e9doine du Nord \u203a Article 6 \u00b7 Revenus immobiliers Convention France\u2013Mac\u00e9doine du NordConvention sign\u00e9e \u00e0 Paris le 10 f\u00e9vrier 1999, avec son protocole Vous louez un bien<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22399,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23143","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23143","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=23143"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23143\/revisions"}],"predecessor-version":[{"id":28787,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23143\/revisions\/28787"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22399"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}