{"id":23213,"date":"2026-11-08T13:05:00","date_gmt":"2026-11-08T12:05:00","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/mayotte\/plus-values\/"},"modified":"2026-11-08T13:05:00","modified_gmt":"2026-11-08T12:05:00","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/mayotte\/plus-values\/","title":{"rendered":"Vente d\u2019un bien ou de titres entre la France et Mayotte\u00a0: qui impose la plus-value\u00a0?"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg 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.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\":\"La convention pr\u00e9voit-elle un article sur les plus-values ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Elle inclut les plus-values parmi les imp\u00f4ts vis\u00e9s (article 7, paragraphe 1) ; les gains rel\u00e8vent alors de la r\u00e8gle des revenus non mentionn\u00e9s (article 24).\"}},{\"@type\":\"Question\",\"name\":\"Qui impose la plus-value sur des actions d\u2019une soci\u00e9t\u00e9 mahoraise vendues par un r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En application de l\u2019article 24, la France, sauf si le gain se rattache \u00e0 un \u00e9tablissement stable du c\u00e9dant \u00e0 Mayotte.\"}},{\"@type\":\"Question\",\"name\":\"Et pour un immeuble ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le texte ne le dit pas express\u00e9ment. L\u2019article 8 vise les revenus des biens immobiliers ; la question doit \u00eatre examin\u00e9e 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\/mayotte\/\">France\u2013Mayotte<\/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\u2013Mayotte<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 27 mars 1970 et \u00e0 Moroni le 8 juin 1970 avec le Conseil de gouvernement du territoire des Comores, avec son protocole additionnel<\/span><\/div>\n<h1>Vente d\u2019un bien ou de titres entre la France et Mayotte\u00a0: qui impose la plus-value\u00a0?<\/h1>\n<p class=\"lead\">La convention range les plus-values parmi les revenus vis\u00e9s, mais ne leur consacre pas d\u2019article. La r\u00e8gle des revenus non mentionn\u00e9s, \u00e0 l\u2019article 24, les attribue au territoire du domicile, sauf rattachement \u00e0 un \u00e9tablissement stable. Le cas de l\u2019immeuble d\u00e9tenu en direct n\u2019est pas tranch\u00e9 express\u00e9ment.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/mayotte\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mayotte\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mayotte\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mayotte\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-mayotte.webp\" alt=\"C\u00f4te rocheuse, Mayotte\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 24 \u00b7 Plus-values<\/span><b>C\u00f4te rocheuse, Mayotte<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les imp\u00f4ts vis\u00e9s comprennent ceux qui frappent les \u00e9l\u00e9ments du revenu, y compris les plus-values (article 7, paragraphe 1).<\/li><li>La convention ne contient pas d\u2019article consacr\u00e9 aux gains en capital.<\/li><li>Les revenus non mentionn\u00e9s ne sont imposables que dans le territoire o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal, sauf s\u2019ils se rattachent \u00e0 un \u00e9tablissement stable dans l\u2019autre territoire (article 24).<\/li><li>Le texte ne dit pas express\u00e9ment o\u00f9 est impos\u00e9e la plus-value sur un immeuble d\u00e9tenu en direct\u00a0: l\u2019article 8 vise les revenus des biens immobiliers, l\u2019article 24 les revenus non mentionn\u00e9s.<\/li><\/ul><\/div>\n<h2>Qui impose la 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>Cession de titres, c\u00e9dant domicili\u00e9 en France<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 24<\/span><\/div><div class=\"r\"><span>Cession de titres, c\u00e9dant domicili\u00e9 \u00e0 Mayotte<\/span><span class=\"etat \">Mayotte seulement<\/span><span class=\"ref\">Art. 24<\/span><\/div><div class=\"r\"><span>Gain rattach\u00e9 \u00e0 un \u00e9tablissement stable dans l\u2019autre pays<\/span><span class=\"etat \">R\u00e8gles de l\u2019\u00e9tablissement stable<\/span><span class=\"ref\">Art. 24<\/span><\/div><div class=\"r\"><span>Immeuble d\u00e9tenu en direct<\/span><span class=\"etat \">Texte non explicite, analyse n\u00e9cessaire<\/span><span class=\"ref\">Art. 8 et 24<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 24<\/span><p>\u00ab Les revenus non mentionn\u00e9s aux articles pr\u00e9c\u00e9dents ne sont imposables que dans le territoire o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal \u00e0 moins que ces revenus ne se rattachent \u00e0 l&#x27;activit\u00e9 d&#x27;un \u00e9tablissement stable que ce b\u00e9n\u00e9ficiaire poss\u00e9derait dans l&#x27;autre territoire. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 7, paragraphe 1<\/span><p>\u00ab Sont consid\u00e9r\u00e9s comme imp\u00f4ts sur les revenus les imp\u00f4ts sur le revenu total ou sur les \u00e9l\u00e9ments du revenu (y compris les plus-values). \u00bb<\/p><\/div><\/div><p class=\"note2\">impots.gouv.fr publie pour Mayotte la convention sign\u00e9e avec l\u2019ancien territoire des Comores\u00a0; le texte d\u00e9signe ce territoire sous le nom de \u00ab\u00a0Comores\u00a0\u00bb. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Une r\u00e8gle par d\u00e9faut<\/h2><p>Faute d\u2019article propre, l\u2019analyse d\u2019une plus-value suit ces \u00e9tapes\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Le domicile du c\u00e9dant<\/b><span>Il se d\u00e9termine selon l\u2019article 2.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>La nature du bien<\/b><span>Titres et autres biens\u00a0: r\u00e8gle des revenus non mentionn\u00e9s (article 24).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>L\u2019\u00e9tablissement stable<\/b><span>Un gain rattach\u00e9 \u00e0 un \u00e9tablissement stable dans l\u2019autre pays sort de la r\u00e8gle du domicile.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>L\u2019immeuble<\/b><span>Le texte ne tranche pas entre l\u2019article 8 et l\u2019article 24\u00a0: analyse au cas par cas.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour des titres, la convention laisse l\u2019imposition au territoire du domicile du c\u00e9dant. Une cession r\u00e9alis\u00e9e apr\u00e8s une installation \u00e0 Mayotte se pr\u00e9pare donc autour de la date et de la preuve du domicile. Pour un immeuble, l\u2019absence de r\u00e8gle expresse impose une analyse pr\u00e9alable, avant toute promesse de vente, de l\u2019articulation entre l\u2019article 8 et l\u2019article 24.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mayotte-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 plus-value avant la vente<\/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 des titres ou un bien en lien avec Mayotte\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mayotte-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\/mayotte\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/mayotte\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/mayotte\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/mayotte\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/mayotte\/\">Convention France\u2013Mayotte : tous les sujets<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/mayotte\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/mayotte\/pensions-retraite\/\"><small>Art. 20<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/mayotte\/fonction-publique\/\"><small>Art. 21<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/mayotte\/revenus-immobiliers\/\"><small>Art. 8<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/mayotte\/plus-values\/\" class=\"cur\"><small>Art. 24<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/mayotte\/dividendes\/\"><small>Art. 12<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/mayotte\/interets\/\"><small>Art. 18<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/mayotte\/salaires\/\"><small>Art. 21<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/mayotte\/double-imposition\/\"><small>Art. 25<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>La convention pr\u00e9voit-elle un article sur les plus-values\u00a0?<\/summary><p>Non. Elle inclut les plus-values parmi les imp\u00f4ts vis\u00e9s (article 7, paragraphe 1)\u00a0; les gains rel\u00e8vent alors de la r\u00e8gle des revenus non mentionn\u00e9s (article 24).<\/p><\/details><details><summary>Qui impose la plus-value sur des actions d\u2019une soci\u00e9t\u00e9 mahoraise vendues par un r\u00e9sident de France\u00a0?<\/summary><p>En application de l\u2019article 24, la France, sauf si le gain se rattache \u00e0 un \u00e9tablissement stable du c\u00e9dant \u00e0 Mayotte.<\/p><\/details><details><summary>Et pour un immeuble\u00a0?<\/summary><p>Le texte ne le dit pas express\u00e9ment. L\u2019article 8 vise les revenus des biens immobiliers\u00a0; la question doit \u00eatre examin\u00e9e au cas par cas.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 27 mars 1970 et \u00e0 Moroni le 8 juin 1970 avec le Conseil de gouvernement du territoire des Comores, avec son protocole additionnel \u2014 Convention sign\u00e9e avec l&#x27;ancien territoire des Comores (impots.gouv.fr). Statut : En vigueur depuis le 23 juin 1971\u00a0; pour les imp\u00f4ts sur le revenu, effets \u00e0 compter des revenus de l\u2019ann\u00e9e 1968. 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 Mayotte ?<\/span><h3>Faire v\u00e9rifier ma plus-value avant la vente\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=mayotte-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\/mayotte\/\">Convention France\u2013Mayotte : 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 Mayotte ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mayotte-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\u2013Mayotte \u203a Article 24 \u00b7 Plus-values Convention France\u2013MayotteConvention sign\u00e9e \u00e0 Paris le 27 mars 1970 et \u00e0 Moroni le 8 juin 1970 avec le Conseil de gouvernement<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22476,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23213","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23213","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=23213"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23213\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22476"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}