{"id":23233,"date":"2026-11-08T13:08:01","date_gmt":"2026-11-08T12:08:01","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/moldavie\/revenus-immobiliers\/"},"modified":"2026-11-09T00:36:13","modified_gmt":"2026-11-08T23:36:13","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/moldavie\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en France ou en Moldavie\u00a0: o\u00f9 sont impos\u00e9s les loyers selon l\u2019article 6\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\":\"Je pars vivre en Moldavie et je loue mon appartement \u00e0 Lyon : o\u00f9 sont impos\u00e9s les loyers ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En France, \u00c9tat de situation du bien (article 6, paragraphe 1). La Moldavie accorde ensuite une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, plafonn\u00e9e (article 21, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France traite-t-elle les loyers d\u2019un bien en Moldavie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle les prend en compte pour calculer l\u2019imp\u00f4t fran\u00e7ais et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition que le r\u00e9sident soit effectivement soumis \u00e0 l\u2019imp\u00f4t moldave (article 21, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Qu\u2019entend-on par bien immobilier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le sens donn\u00e9 par le droit de l\u2019\u00c9tat de situation ; l\u2019expression comprend notamment l\u2019usufruit des biens immobiliers, mais pas les navires et a\u00e9ronefs (article 6, paragraphe 2).\"}}]}<\/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\/moldavie\/\">France\u2013Moldavie<\/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\u2013Moldavie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Chisinau le 15 juin 2022 entre le Gouvernement de la R\u00e9publique fran\u00e7aise et le Gouvernement de la R\u00e9publique de Moldavie, avec son annexe sign\u00e9e le m\u00eame jour<\/span><\/div>\n<h1>Vous louez un bien en France ou en Moldavie\u00a0: o\u00f9 sont impos\u00e9s les loyers selon l\u2019article 6\u00a0?<\/h1>\n<p class=\"lead\">Les loyers et autres revenus d\u2019un bien immobilier sont imposables dans l\u2019\u00c9tat o\u00f9 le bien est situ\u00e9. L\u2019\u00c9tat de r\u00e9sidence peut aussi en tenir compte, mais doit alors \u00e9liminer la double imposition selon l\u2019article 21.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/moldavie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/moldavie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/moldavie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/moldavie\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-moldavie.webp\" alt=\"Chi\u0219in\u0103u, Moldavie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 6 \u00b7 Loyers<\/span><b>Chi\u0219in\u0103u, Moldavie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus qu\u2019un r\u00e9sident d\u2019un \u00c9tat tire d\u2019un bien immobilier situ\u00e9 dans l\u2019autre \u00c9tat sont imposables dans l\u2019\u00c9tat de situation du bien (article 6, paragraphe 1).<\/li><li>La r\u00e8gle vise l\u2019exploitation directe, la location, l\u2019affermage et toute autre forme d\u2019exploitation (article 6, paragraphe 3).<\/li><li>Un r\u00e9sident de France qui loue un bien en Moldavie voit ces revenus pris en compte en France, avec un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, s\u2019il est effectivement soumis \u00e0 l\u2019imp\u00f4t moldave (article 21, paragraphe 1).<\/li><li>Un r\u00e9sident de Moldavie qui loue un bien en France obtient en Moldavie une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, dans la limite pr\u00e9vue (article 21, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Qui impose vos 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 Moldavie, appartement lou\u00e9 en France<\/span><span class=\"etat fr\">France, puis d\u00e9duction en Moldavie<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 21 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, bien lou\u00e9 en Moldavie<\/span><span class=\"etat \">Moldavie\u00a0; cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais en France<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 21 \u00a7 1<\/span><\/div><div class=\"r\"><span>Revenus d\u2019exploitation agricole ou foresti\u00e8re<\/span><span class=\"etat \">\u00c9tat de situation des terres<\/span><span class=\"ref\">Art. 6 \u00a7 1<\/span><\/div><div class=\"r\"><span>Bien immobilier d\u2019une entreprise<\/span><span class=\"etat \">\u00c9tat de situation du bien<\/span><span class=\"ref\">Art. 6 \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 6, paragraphe 1<\/span><p>\u00ab Les revenus qu\u2019un r\u00e9sident d\u2019un Etat contractant tire de biens immobiliers (y compris les revenus des exploitations agricoles ou foresti\u00e8res) situ\u00e9s dans l\u2019autre Etat contractant, sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 6, paragraphe 3<\/span><p>\u00ab Les dispositions du paragraphe 1 s\u2019appliquent aux revenus provenant de l\u2019exploitation directe, de la location ou de l\u2019affermage, ainsi que de toute autre forme d\u2019exploitation des biens immobiliers. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 21, paragraphe 1, a (i)<\/span><p>\u00ab (i) pour tous les revenus non mentionn\u00e9s au (ii), au montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus \u00e0 condition que le r\u00e9sident de France soit effectivement soumis \u00e0 l\u2019imp\u00f4t moldave au titre desdits revenus\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">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\/compte-non-declare-en-moldavie-l-adhesion-de-ce-pays-a-la-convention-d\/\"><div class=\"h\"><span class=\"pill mono\">TA Cergy-Pontoise<\/span><small>30 ao\u00fbt 2024<\/small><\/div><p>Compte non d\u00e9clar\u00e9 en Moldavie\u00a0: l&#x27;adh\u00e9sion de ce pays \u00e0 la convention d&#x27;assistance administrative de l&#x27;OCDE ne fait pas \u00e9chapper \u00e0 l&#x27;amende major\u00e9e de 10\u00a0000 \u20ac<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/moldavie\/#decisions\">Voir les 1 d\u00e9cisions qui concernent la Moldavie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Partir en Moldavie ne fait pas sortir de France l\u2019imposition d\u2019un appartement lou\u00e9 en France\u00a0: l\u2019article 6 la laisse \u00e0 la France, la Moldavie devant ensuite accorder une d\u00e9duction. Pour un r\u00e9sident de France propri\u00e9taire en Moldavie, le cr\u00e9dit pr\u00e9vu par l\u2019article 21 suppose d\u2019\u00eatre effectivement soumis \u00e0 l\u2019imp\u00f4t moldave sur ces loyers\u00a0: il est prudent de conserver la preuve de cette imposition.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=moldavie-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 percevez des loyers d\u2019un bien situ\u00e9 en France ou en Moldavie\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=moldavie-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\/moldavie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/moldavie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/moldavie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/moldavie\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/moldavie\/\">Convention France\u2013Moldavie : 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\/moldavie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/double-imposition\/\"><small>Art. 21<\/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>Je pars vivre en Moldavie et je loue mon appartement \u00e0 Lyon\u00a0: o\u00f9 sont impos\u00e9s les loyers\u00a0?<\/summary><p>En France, \u00c9tat de situation du bien (article 6, paragraphe 1). La Moldavie accorde ensuite une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, plafonn\u00e9e (article 21, paragraphe 2).<\/p><\/details><details><summary>Comment la France traite-t-elle les loyers d\u2019un bien en Moldavie\u00a0?<\/summary><p>Elle les prend en compte pour calculer l\u2019imp\u00f4t fran\u00e7ais et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition que le r\u00e9sident soit effectivement soumis \u00e0 l\u2019imp\u00f4t moldave (article 21, paragraphe 1).<\/p><\/details><details><summary>Qu\u2019entend-on par bien immobilier\u00a0?<\/summary><p>Le sens donn\u00e9 par le droit de l\u2019\u00c9tat de situation\u00a0; l\u2019expression comprend notamment l\u2019usufruit des biens immobiliers, mais pas les navires et a\u00e9ronefs (article 6, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Chisinau le 15 juin 2022 entre le Gouvernement de la R\u00e9publique fran\u00e7aise et le Gouvernement de la R\u00e9publique de Moldavie, avec son annexe sign\u00e9e le m\u00eame jour \u2014 Convention avec la Moldavie &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur selon impots.gouv.fr\u00a0; ses dispositions s\u2019appliquent \u00e0 compter du 1er janvier suivant l\u2019ann\u00e9e civile de son entr\u00e9e en vigueur (article 29, paragraphe 2). 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 Moldavie ?<\/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=moldavie-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\/moldavie\/\">Convention France\u2013Moldavie : 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 Moldavie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=moldavie-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\u2013Moldavie \u203a Article 6 \u00b7 Revenus immobiliers Convention France\u2013MoldavieConvention sign\u00e9e \u00e0 Chisinau le 15 juin 2022 entre le Gouvernement de la R\u00e9publique fran\u00e7aise et le Gouvernement de<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22478,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23233","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23233","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=23233"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23233\/revisions"}],"predecessor-version":[{"id":28966,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23233\/revisions\/28966"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22478"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23233"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}