{"id":23188,"date":"2026-11-08T13:01:33","date_gmt":"2026-11-08T12:01:33","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/malte\/revenus-immobiliers\/"},"modified":"2026-11-09T00:30:14","modified_gmt":"2026-11-08T23:30:14","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/malte\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en France en vivant \u00e0 Malte, ou l\u2019inverse\u00a0: qui 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 fran\u00e7ais seront-ils impos\u00e9s deux fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La France peut les imposer (article 6). Malte accorde alors un cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t maltais correspondant \u00e0 ces revenus, dans les conditions de sa l\u00e9gislation (article 24, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Et si le bien est d\u00e9tenu via une soci\u00e9t\u00e9 qui m\u2019en donne la jouissance ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les revenus tir\u00e9s de ce droit de jouissance sont imposables dans l\u2019\u00c9tat o\u00f9 se trouve l\u2019immeuble (article 6, paragraphe 5).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France traite-t-elle les loyers maltais d\u2019un r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit d\u2019imp\u00f4t imputable selon l\u2019article 24, paragraphe 1, 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\/malte\/\">France\u2013Malte<\/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\u2013Malte<\/span><span class=\"metaline\">Accord du 25 juillet 1977 et son protocole, modifi\u00e9 par les avenants du 8 juillet 1994 et du 29 ao\u00fbt 2008 et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Vous louez un bien en France en vivant \u00e0 Malte, ou l\u2019inverse\u00a0: qui impose les loyers\u00a0? L\u2019article 6 de l\u2019accord<\/h1>\n<p class=\"lead\">Les loyers d\u2019un bien immobilier sont imposables dans le pays o\u00f9 il se trouve. La r\u00e8gle vise aussi la jouissance d\u2019un immeuble obtenue gr\u00e2ce \u00e0 des parts de soci\u00e9t\u00e9.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/malte\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/malte\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/malte\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/malte\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-malte.webp\" alt=\"Marsaxlokk, Malte\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 6 \u00b7 Loyers<\/span><b>Marsaxlokk, Malte<\/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 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, l\u2019exploitation directe et toute autre forme d\u2019exploitation (article 6, paragraphe 3).<\/li><li>Lorsque des parts de soci\u00e9t\u00e9 donnent la jouissance d\u2019un immeuble, 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).<\/li><li>Un r\u00e9sident de France qui loue un bien \u00e0 Malte inclut ces loyers dans le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 \u00e0 Malte, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).<\/li><\/ul><\/div>\n<h2>Qui impose les revenus du bien\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 Malte louant un bien situ\u00e9 en France<\/span><span class=\"etat fr\">France, avec cr\u00e9dit d\u2019imp\u00f4t \u00e0 Malte<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 24 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France louant un bien situ\u00e9 \u00e0 Malte<\/span><span class=\"etat \">Malte\u00a0; France avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 24 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>Jouissance d\u2019un immeuble via des parts de soci\u00e9t\u00e9<\/span><span class=\"etat \">\u00c9tat o\u00f9 l\u2019immeuble est situ\u00e9<\/span><span class=\"ref\">Art. 6 \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 6, paragraphe 1<\/span><p>\u00ab Les revenus provenant de biens immobiliers sont imposables dans l\u2019\u00c9tat contractant o\u00f9 ces biens sont situ\u00e9s. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 6, paragraphe 5<\/span><p>\u00ab Lorsque la propri\u00e9t\u00e9 d\u2019actions, parts ou autres droits dans une soci\u00e9t\u00e9 ou personne morale donne au propri\u00e9taire la jouissance de biens immobiliers situ\u00e9s dans un \u00c9tat contractant et d\u00e9tenus par cette soci\u00e9t\u00e9 ou personne morale, les revenus que le propri\u00e9taire tire de l\u2019utilisation directe, de la location ou de l\u2019usage sous toute autre forme de son droit de jouissance sont imposables dans cet \u00c9tat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 6, paragraphe 5, r\u00e9dig\u00e9 par l\u2019article 4 de l\u2019avenant du 8 juillet 1994. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/couple-dirigeant-une-societe-irlandaise-de-vente-en-ligne-depuis-sa-boutique-du\/\"><div class=\"h\"><span class=\"pill mono\">CAA Toulouse<\/span><small>12 f\u00e9vrier 2026<\/small><\/div><p>Couple dirigeant une soci\u00e9t\u00e9 irlandaise de vente en ligne depuis sa boutique du Vaucluse\u00a0: \u00e9tablissement stable en France, centre des int\u00e9r\u00eats \u00e9conomiques en France et b\u00e9n\u00e9fices reconstitu\u00e9s impos\u00e9s comme revenus distribu\u00e9s<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/depart-a-malte-voyages-permanents-societe-a-hong-kong-le-consultant-reste-marie\/\"><div class=\"h\"><span class=\"pill mono\">TA Paris<\/span><small>30 juin 2026<\/small><\/div><p>D\u00e9part \u00e0 Malte, voyages permanents, soci\u00e9t\u00e9 \u00e0 Hong Kong\u00a0: le consultant rest\u00e9 mari\u00e9 \u00e0 une \u00e9pouse vivant \u00e0 Paris garde son foyer en France et supporte 155 A, 123 bis, amende pour compte \u00e9tranger et majorations de 80\u00a0%<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/couple-se-disant-resident-maltais-puis-suisse-mais-vivant-dans-sa-maison-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Grenoble<\/span><small>8 d\u00e9cembre 2023<\/small><\/div><p>Couple se disant r\u00e9sident maltais puis suisse mais vivant dans sa maison de Sciez\u00a0: foyer en France et foyer d&#x27;habitation permanent en France au sens de la convention franco-suisse<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/malte\/#decisions\">Voir les 3 d\u00e9cisions qui concernent Malte \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>S\u2019installer \u00e0 Malte ne fait pas sortir de France les loyers d\u2019un bien fran\u00e7ais\u00a0: la France peut les imposer et Malte accorde un cr\u00e9dit sur son propre imp\u00f4t. Dans l\u2019autre sens, un r\u00e9sident de France qui loue un bien \u00e0 Malte inclut ces loyers dans le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit d\u2019imp\u00f4t qui \u00e9vite la double imposition. Le choix entre d\u00e9tention directe et parts de soci\u00e9t\u00e9 m\u00e9rite d\u2019\u00eatre examin\u00e9 avant d\u2019acheter.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=malte-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 mon 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 d\u00e9tenez un bien lou\u00e9 en France et vous vivez \u00e0 Malte, ou l\u2019inverse\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=malte-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\/malte\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/malte\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/malte\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/malte\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/malte\/\">Convention France\u2013Malte : 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\/malte\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/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 fran\u00e7ais seront-ils impos\u00e9s deux fois\u00a0?<\/summary><p>La France peut les imposer (article 6). Malte accorde alors un cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t maltais correspondant \u00e0 ces revenus, dans les conditions de sa l\u00e9gislation (article 24, paragraphe 2).<\/p><\/details><details><summary>Et si le bien est d\u00e9tenu via une soci\u00e9t\u00e9 qui m\u2019en donne la jouissance\u00a0?<\/summary><p>Les revenus tir\u00e9s de ce droit de jouissance sont imposables dans l\u2019\u00c9tat o\u00f9 se trouve l\u2019immeuble (article 6, paragraphe 5).<\/p><\/details><details><summary>Comment la France traite-t-elle les loyers maltais d\u2019un r\u00e9sident de France\u00a0?<\/summary><p>Ils sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit d\u2019imp\u00f4t imputable selon l\u2019article 24, paragraphe 1, a.<\/p><\/details><\/div>\n<p class=\"source\">Source : Accord du 25 juillet 1977 et son protocole, modifi\u00e9 par les avenants du 8 juillet 1994 et du 29 ao\u00fbt 2008 et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de l&#x27;accord franco maltais modifi\u00e9 par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur (Convention multilat\u00e9rale en vigueur pour Malte depuis le 1er avril 2019). 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 Malte ?<\/span><h3>Faire le point sur mon 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=malte-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Malte<\/span><div class=\"rel\"><a href=\"\/decisions\/responsable-de-plateformes-petrolieres-en-afrique-du-sud-et-en-libye-sans\/\">Responsable de plateformes p\u00e9troli\u00e8res en Afrique du Sud et en Libye\u00a0: sans preuve d&#x27;un employeur \u00e9tabli dans l&#x27;Union europ\u00e9enne ni de l&#x27;imp\u00f4t libyen pay\u00e9, ni exon\u00e9ration de l&#x27;article 81 A ni cr\u00e9dit d&#x27;imp\u00f4t<small>TA Pau, 10 juin 2024<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/malte\/\">Convention France\u2013Malte : 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 Malte ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=malte-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 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