{"id":23195,"date":"2026-11-08T13:02:30","date_gmt":"2026-11-08T12:02:30","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/maroc\/plus-values\/"},"modified":"2026-11-08T13:02:30","modified_gmt":"2026-11-08T12:02:30","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/maroc\/plus-values\/","title":{"rendered":"Vous vendez un bien ou des titres en \u00e9tant install\u00e9 au Maroc\u00a0: quel pays impose la plus-value\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\":\"Je suis domicili\u00e9 au Maroc et je vends des actions fran\u00e7aises : la France peut-elle imposer ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Selon l\u2019article 24, paragraphe 3, ces gains ne sont imposables que dans l\u2019\u00c9tat o\u00f9 le c\u00e9dant est domicili\u00e9, sauf s\u2019ils se rattachent \u00e0 un \u00e9tablissement stable ou \u00e0 une base fixe en France (paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"La vente de ma maison en France reste-t-elle imposable en France apr\u00e8s mon d\u00e9part ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : les gains sur un bien immobilier sont imposables dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (article 24, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Qu\u2019en est-il des parts de soci\u00e9t\u00e9 civile immobili\u00e8re ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La convention n\u2019a pas de clause d\u00e9di\u00e9e. La nature immobili\u00e8re d\u2019un bien ou d\u2019un droit rel\u00e8ve de la l\u00e9gislation de l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (article 4) : la qualification se v\u00e9rifie au cas par cas.\"}}]}<\/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\/maroc\/\">France\u2013Maroc<\/a> \u203a Article 24 \u00b7 Plus-values<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Maroc<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 29 mai 1970, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Rabat le 18 ao\u00fbt 1989<\/span><\/div>\n<h1>Vous vendez un bien ou des titres en \u00e9tant install\u00e9 au Maroc\u00a0: quel pays impose la plus-value\u00a0? L\u2019article 24 de la convention<\/h1>\n<p class=\"lead\">La plus-value sur un immeuble est imposable dans le pays o\u00f9 il se trouve. Les gains sur les autres biens, notamment les actions et parts sociales, ne sont imposables que dans l\u2019\u00c9tat o\u00f9 le vendeur est domicili\u00e9, sauf s\u2019ils d\u00e9pendent d\u2019un \u00e9tablissement stable ou d\u2019une base fixe. Le domicile du vendeur est donc d\u00e9cisif.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/maroc\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/maroc\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/maroc\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/maroc\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-maroc.webp\" alt=\"Chefchaouen, Maroc\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 24 \u00b7 Plus-values<\/span><b>Chefchaouen, Maroc<\/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, au sens de l\u2019article 4, sont imposables dans l\u2019\u00c9tat o\u00f9 le bien est situ\u00e9 (article 24, paragraphe 1).<\/li><li>Les gains sur des biens mobiliers d\u2019un \u00e9tablissement stable ou d\u2019une base fixe sont imposables dans l\u2019\u00c9tat o\u00f9 se trouve cet \u00e9tablissement ou cette base (article 24, paragraphe 2).<\/li><li>Les gains sur tous les autres biens, notamment les titres, ne sont imposables que dans l\u2019\u00c9tat o\u00f9 le c\u00e9dant est domicili\u00e9 (article 24, paragraphe 3)\u00a0; le texte ne contient pas de r\u00e8gle propre aux soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re ni aux participations substantielles.<\/li><li>Les droits d\u2019enregistrement sur la vente d\u2019un immeuble ne peuvent \u00eatre per\u00e7us que dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (article 26, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Qui impose votre plus-value\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>Domicili\u00e9 au Maroc, vente d\u2019un appartement en France<\/span><span class=\"etat fr\">France (\u00c9tat de situation)<\/span><span class=\"ref\">Art. 24 \u00a7 1<\/span><\/div><div class=\"r\"><span>Domicili\u00e9 en France, vente d\u2019une villa au Maroc<\/span><span class=\"etat \">Maroc (\u00c9tat de situation)<\/span><span class=\"ref\">Art. 24 \u00a7 1<\/span><\/div><div class=\"r\"><span>Domicili\u00e9 au Maroc, cession d\u2019actions d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Maroc seulement<\/span><span class=\"ref\">Art. 24 \u00a7 3<\/span><\/div><div class=\"r\"><span>Actifs d\u2019un \u00e9tablissement stable ou d\u2019une base fixe situ\u00e9 dans l\u2019autre \u00c9tat<\/span><span class=\"etat \">\u00c9tat de l\u2019\u00e9tablissement ou de la base<\/span><span class=\"ref\">Art. 24 \u00a7 2<\/span><\/div><div class=\"r\"><span>Parts d\u2019une soci\u00e9t\u00e9 d\u00e9tenant surtout des immeubles<\/span><span class=\"etat \">\u00c0 examiner au cas par cas<\/span><span class=\"ref\">Art. 4 et 24<\/span><\/div><\/div><p class=\"note2\">Le paragraphe 1 ne dit pas que l\u2019\u00c9tat de situation impose seul. L\u2019article 25 exclut de la base de l\u2019\u00c9tat du domicile les revenus exclusivement imposables dans l\u2019autre \u00c9tat, et ne pr\u00e9voit un cr\u00e9dit d\u2019imp\u00f4t que pour les dividendes, int\u00e9r\u00eats et redevances.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphes 1 et 3<\/span><p>\u00ab Les gains provenant de l&#x27;ali\u00e9nation des biens immobiliers tels qu&#x27;ils sont d\u00e9finis \u00e0 l&#x27;article 4 sont imposables dans l&#x27;Etat o\u00f9 ces biens sont situ\u00e9s. [\u2026] Les gains provenant de l&#x27;ali\u00e9nation de tous biens autres que ceux qui sont mentionn\u00e9s aux paragraphes 1 et 2 ne sont imposables que dans l&#x27;Etat o\u00f9 le c\u00e9dant est domicili\u00e9. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 4, second alin\u00e9a<\/span><p>\u00ab La nature immobili\u00e8re d&#x27;un bien ou d&#x27;un droit est d\u00e9finie par la l\u00e9gislation de l&#x27;Etat sur le territoire duquel est situ\u00e9 le bien consid\u00e9r\u00e9 ou le bien sur lequel porte le droit envisag\u00e9. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Quel gain, quelle r\u00e8gle<\/h2><p>L\u2019article 24 classe les gains en trois cat\u00e9gories, auxquelles s\u2019ajoute la r\u00e8gle des droits d\u2019enregistrement\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Immeuble<\/b><span>Imposable dans le pays o\u00f9 il est situ\u00e9, selon la d\u00e9finition de l\u2019article 4.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Actifs professionnels<\/b><span>Biens d\u2019un \u00e9tablissement stable ou d\u2019une base fixe\u00a0: imposables l\u00e0 o\u00f9 ils se trouvent.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Titres et autres biens<\/b><span>Imposables seulement dans l\u2019\u00c9tat o\u00f9 le vendeur est domicili\u00e9.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Droits d\u2019enregistrement<\/b><span>Pour la vente d\u2019un immeuble, per\u00e7us seulement dans l\u2019\u00c9tat de situation (article 26).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour la cession d\u2019une entreprise ou d\u2019un portefeuille de titres, le domicile fiscal du vendeur commande l\u2019imposition\u00a0: la date du d\u00e9part et la solidit\u00e9 du domicile marocain sont au c\u0153ur du sujet. Dans les affaires jug\u00e9es, des investisseurs se disant domicili\u00e9s au Maroc mais tr\u00e8s pr\u00e9sents en France ont \u00e9t\u00e9 impos\u00e9s en France sur leurs plus-values. Pour un immeuble, la vente reste imposable dans le pays o\u00f9 il se trouve.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=maroc-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 \u00e9tudier ma cession avant de vendre<\/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, une entreprise ou des titres autour de votre d\u00e9part au Maroc\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=maroc-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\/maroc\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/maroc\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/maroc\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/maroc\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/maroc\/\">Convention France\u2013Maroc : tous les sujets<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/maroc\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/maroc\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/maroc\/fonction-publique\/\"><small>Art. 18 bis<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/maroc\/revenus-immobiliers\/\"><small>Art. 9<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/maroc\/plus-values\/\" class=\"cur\"><small>Art. 24<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/maroc\/dividendes\/\"><small>Art. 13<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/maroc\/interets\/\"><small>Art. 14<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/maroc\/salaires\/\"><small>Art. 18<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/maroc\/double-imposition\/\"><small>Art. 25<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Je suis domicili\u00e9 au Maroc et je vends des actions fran\u00e7aises\u00a0: la France peut-elle imposer\u00a0?<\/summary><p>Selon l\u2019article 24, paragraphe 3, ces gains ne sont imposables que dans l\u2019\u00c9tat o\u00f9 le c\u00e9dant est domicili\u00e9, sauf s\u2019ils se rattachent \u00e0 un \u00e9tablissement stable ou \u00e0 une base fixe en France (paragraphe 2).<\/p><\/details><details><summary>La vente de ma maison en France reste-t-elle imposable en France apr\u00e8s mon d\u00e9part\u00a0?<\/summary><p>Oui\u00a0: les gains sur un bien immobilier sont imposables dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (article 24, paragraphe 1).<\/p><\/details><details><summary>Qu\u2019en est-il des parts de soci\u00e9t\u00e9 civile immobili\u00e8re\u00a0?<\/summary><p>La convention n\u2019a pas de clause d\u00e9di\u00e9e. La nature immobili\u00e8re d\u2019un bien ou d\u2019un droit rel\u00e8ve de la l\u00e9gislation de l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (article 4)\u00a0: la qualification se v\u00e9rifie au cas par cas.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 29 mai 1970, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Rabat le 18 ao\u00fbt 1989 \u2014 Convention avec le Maroc (impots.gouv.fr). Statut : En vigueur depuis le 1er d\u00e9cembre 1971\u00a0; l\u2019avenant du 18 ao\u00fbt 1989 est entr\u00e9 en vigueur le 1er d\u00e9cembre 1990. 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 Maroc ?<\/span><h3>Faire \u00e9tudier ma cession avant de vendre\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=maroc-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\/maroc\/\">Convention France\u2013Maroc : 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 Maroc ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=maroc-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\u2013Maroc \u203a Article 24 \u00b7 Plus-values Convention France\u2013MarocConvention sign\u00e9e \u00e0 Paris le 29 mai 1970, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Rabat le 18 ao\u00fbt 1989 Vous vendez<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22474,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23195","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23195","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=23195"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23195\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22474"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}