{"id":23150,"date":"2026-11-08T12:56:07","date_gmt":"2026-11-08T11:56:07","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/madagascar\/plus-values\/"},"modified":"2026-11-08T12:56:07","modified_gmt":"2026-11-08T11:56:07","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/madagascar\/plus-values\/","title":{"rendered":"Vous vendez un bien ou des titres en lien avec Madagascar\u00a0: qui impose le gain\u00a0? 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c\u00e9dant.\"}},{\"@type\":\"Question\",\"name\":\"Une plus-value sur un immeuble malgache est-elle impos\u00e9e en France pour un r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle est exon\u00e9r\u00e9e d\u2019imp\u00f4t fran\u00e7ais si elle est imposable \u00e0 Madagascar selon la loi malgache, la France gardant le taux effectif (article 22, paragraphe 2, a et c).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si la France et Madagascar me consid\u00e8rent tous deux comme r\u00e9sident ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 4, paragraphe 2, d\u00e9partage : foyer d\u2019habitation permanent, puis centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9 et, \u00e0 d\u00e9faut, accord entre les deux administrations.\"}}]}<\/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\/madagascar\/\">France\u2013Madagascar<\/a> \u203a Article 13 \u00b7 Plus-values<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Madagascar<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Tananarive le 22 juillet 1983, avec deux \u00e9changes de lettres du m\u00eame jour<\/span><\/div>\n<h1>Vous vendez un bien ou des titres en lien avec Madagascar\u00a0: qui impose le gain\u00a0? L\u2019article 13 de la convention franco-malgache<\/h1>\n<p class=\"lead\">Un immeuble, ou des parts d\u2019une soci\u00e9t\u00e9 dont l\u2019actif est principalement immobilier, est imposable dans l\u2019\u00c9tat o\u00f9 l\u2019immeuble est situ\u00e9. Les autres titres, sans seuil de participation substantielle, ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/madagascar\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/madagascar\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/madagascar\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/madagascar\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-madagascar.webp\" alt=\"Morondava, Madagascar\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 13 \u00b7 Plus-values<\/span><b>Morondava, Madagascar<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les gains tir\u00e9s de la vente d\u2019un bien immobilier sont imposables dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (article 13, paragraphe 1).<\/li><li>La m\u00eame r\u00e8gle vaut pour les parts de soci\u00e9t\u00e9s de construction ou d\u2019attribution d\u2019immeubles et de soci\u00e9t\u00e9s dont l\u2019actif est compos\u00e9 principalement de biens immobiliers, hors immeubles affect\u00e9s \u00e0 leur propre exploitation (article 13, paragraphe 1).<\/li><li>Les biens mobiliers d\u2019un \u00e9tablissement stable ou d\u2019une base fixe sont imposables dans l\u2019\u00c9tat o\u00f9 ils se trouvent (article 13, paragraphe 2).<\/li><li>Tous les autres gains ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 4).<\/li><\/ul><\/div>\n<h2>Qui impose le gain\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>Vente d\u2019un immeuble \u00e0 Madagascar par un r\u00e9sident de France<\/span><span class=\"etat \">Madagascar\u00a0; exon\u00e9r\u00e9 en France avec taux effectif<\/span><span class=\"ref\">Art. 13 \u00a7 1 et 22 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Vente d\u2019un immeuble en France par un r\u00e9sident de Madagascar<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 13 \u00a7 1<\/span><\/div><div class=\"r\"><span>Parts d\u2019une soci\u00e9t\u00e9 \u00e0 actif principalement immobilier<\/span><span class=\"etat \">\u00c9tat de situation des immeubles<\/span><span class=\"ref\">Art. 13 \u00a7 1<\/span><\/div><div class=\"r\"><span>Actions ou parts d\u2019une soci\u00e9t\u00e9 non immobili\u00e8re<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence seulement<\/span><span class=\"ref\">Art. 13 \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 13, paragraphe 1<\/span><p>\u00ab Les gains provenant de l&#x27;ali\u00e9nation de biens immobiliers vis\u00e9e \u00e0 l&#x27;article 6, ou de l&#x27;ali\u00e9nation de parts, d&#x27;actions ou d&#x27;autres droits analogues dans les soci\u00e9t\u00e9s ayant pour objet soit la construction ou l&#x27;acquisition d&#x27;immeubles ou groupes d&#x27;immeubles en vue de leur division par fractions destin\u00e9es \u00e0 \u00eatre attribu\u00e9es \u00e0 leurs membres en propri\u00e9t\u00e9 ou en jouissance, soit la gestion de ces immeubles ou groupes d&#x27;immeubles ainsi divis\u00e9s et attribu\u00e9s, ou dans les soci\u00e9t\u00e9s dont l&#x27;actif est compos\u00e9 principalement de biens immobiliers, sont imposables dans l&#x27;Etat contractant o\u00f9 sont situ\u00e9s les biens immobiliers. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 4<\/span><p>\u00ab Les gains provenant de l&#x27;ali\u00e9nation de tous biens autres que ceux vis\u00e9s aux paragraphes 1, 2 et 3 ne sont imposables que dans l&#x27;Etat dont le c\u00e9dant est un r\u00e9sident. \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 dirigeant qui s\u2019installe \u00e0 Madagascar, la cession des titres d\u2019une soci\u00e9t\u00e9 non immobili\u00e8re n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence, quelle que soit la taille de la participation. La date du transfert de r\u00e9sidence et sa solidit\u00e9 au sens de l\u2019article 4 sont donc d\u00e9cisives. Les soci\u00e9t\u00e9s \u00e0 actif principalement immobilier font exception et se rep\u00e8rent avant la cession.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=madagascar-plus-values-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 cession avant de signer<\/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 envisagez de vendre un bien immobilier ou des parts de soci\u00e9t\u00e9 en lien avec Madagascar\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=madagascar-plus-values-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/madagascar\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/madagascar\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/madagascar\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/madagascar\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/madagascar\/\">Convention France\u2013Madagascar : tous les sujets<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/madagascar\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/plus-values\/\" class=\"cur\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/double-imposition\/\"><small>Art. 22<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>La vente de mes actions fran\u00e7aises est-elle impos\u00e9e en France si je r\u00e9side \u00e0 Madagascar\u00a0?<\/summary><p>Non, sauf soci\u00e9t\u00e9 \u00e0 actif principalement immobilier ou titres rattach\u00e9s \u00e0 un \u00e9tablissement stable\u00a0: l\u2019article 13, paragraphe 4, r\u00e9serve le gain \u00e0 l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant.<\/p><\/details><details><summary>Une plus-value sur un immeuble malgache est-elle impos\u00e9e en France pour un r\u00e9sident de France\u00a0?<\/summary><p>Elle est exon\u00e9r\u00e9e d\u2019imp\u00f4t fran\u00e7ais si elle est imposable \u00e0 Madagascar selon la loi malgache, la France gardant le taux effectif (article 22, paragraphe 2, a et c).<\/p><\/details><details><summary>Que se passe-t-il si la France et Madagascar me consid\u00e8rent tous deux comme r\u00e9sident\u00a0?<\/summary><p>L\u2019article 4, paragraphe 2, d\u00e9partage\u00a0: foyer d\u2019habitation permanent, puis centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9 et, \u00e0 d\u00e9faut, accord entre les deux administrations.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Tananarive le 22 juillet 1983, avec deux \u00e9changes de lettres du m\u00eame jour \u2014 Convention avec Madagascar (impots.gouv.fr). Statut : En vigueur depuis le 1er octobre 1984\u00a0; elle a remplac\u00e9 la convention du 29 septembre 1962. 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 \u00e0 Madagascar ?<\/span><h3>Faire v\u00e9rifier ma cession avant de signer\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=madagascar-plus-values-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\/madagascar\/\">Convention France\u2013Madagascar : 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 \u00e0 Madagascar ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=madagascar-plus-values-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\u2013Madagascar \u203a Article 13 \u00b7 Plus-values Convention France\u2013MadagascarConvention sign\u00e9e \u00e0 Tananarive le 22 juillet 1983, avec deux \u00e9changes de lettres du m\u00eame jour Vous vendez un bien<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22469,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23150","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23150","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=23150"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23150\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22469"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}