{"id":23256,"date":"2026-11-08T13:11:19","date_gmt":"2026-11-08T12:11:19","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/namibie\/revenus-immobiliers\/"},"modified":"2026-11-09T00:38:22","modified_gmt":"2026-11-08T23:38:22","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/namibie\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en France ou en Namibie\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 vis en Namibie et je loue un bien en France : qui impose les loyers ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La France, \u00c9tat de situation (article 6, paragraphe 1). La Namibie accorde une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, dans la limite pr\u00e9vue (article 23, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France traite-t-elle des loyers per\u00e7us en Namibie ?\",\"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 (article 23, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Qu\u2019est-ce qu\u2019un bien immobilier pour la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le sens donn\u00e9 par le droit de l\u2019\u00c9tat de situation ; il comprend notamment l\u2019usufruit, mais pas les navires, bateaux 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\/namibie\/\">France\u2013Namibie<\/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\u2013Namibie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Windhoek le 29 mai 1996<\/span><\/div>\n<h1>Vous louez un bien en France ou en Namibie\u00a0: o\u00f9 sont impos\u00e9s les loyers selon l\u2019article 6\u00a0?<\/h1>\n<p class=\"lead\">Les revenus d\u2019un bien immobilier sont imposables dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9, y compris ceux tir\u00e9s de la jouissance d\u2019un immeuble par l\u2019interm\u00e9diaire de parts de soci\u00e9t\u00e9. L\u2019\u00c9tat de r\u00e9sidence \u00e9limine ensuite la double imposition selon l\u2019article 23.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/namibie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/namibie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/namibie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/namibie\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-namibie.webp\" alt=\"Deadvlei, Namibie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 6 \u00b7 Loyers<\/span><b>Deadvlei, Namibie<\/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 (article 6, paragraphe 1).<\/li><li>La r\u00e8gle couvre l\u2019exploitation directe, la location, l\u2019affermage et toute autre forme d\u2019exploitation (article 6, paragraphe 3).<\/li><li>Les revenus tir\u00e9s d\u2019un droit de jouissance attach\u00e9 \u00e0 des parts de soci\u00e9t\u00e9 sont imposables dans l\u2019\u00c9tat de situation de l\u2019immeuble (article 6, paragraphe 5).<\/li><li>Un r\u00e9sident de France qui loue un bien en Namibie obtient un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces loyers (article 23, paragraphe 1, a, i).<\/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 Namibie, appartement lou\u00e9 en France<\/span><span class=\"etat fr\">France, puis d\u00e9duction en Namibie<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 23 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, bien lou\u00e9 en Namibie<\/span><span class=\"etat \">Namibie\u00a0; cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 23 \u00a7 1<\/span><\/div><div class=\"r\"><span>Parts de soci\u00e9t\u00e9 donnant la jouissance d\u2019un immeuble en France<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 6 \u00a7 5<\/span><\/div><div class=\"r\"><span>Immeuble d\u2019une entreprise ou d\u2019une profession ind\u00e9pendante<\/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&#x27;un r\u00e9sident d&#x27;un Etat contractant tire de biens immobiliers (y compris les revenus des exploitations agricoles ou foresti\u00e8res) situ\u00e9s dans l&#x27;autre Etat contractant sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 6, paragraphe 5<\/span><p>\u00ab Lorsque la propri\u00e9t\u00e9 d&#x27;actions, 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 Etat contractant et d\u00e9tenus par cette soci\u00e9t\u00e9 ou personne morale, les revenus que le propri\u00e9taire tire de l&#x27;utilisation directe, de la location ou de l&#x27;usage sous toute autre forme de son droit de jouissance sont imposables dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a, i<\/span><p>\u00ab i) pour les revenus non mentionn\u00e9s au ii, au montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces 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\/responsable-maintenance-d-un-navire-de-forage-employe-par-une-societe-de-jersey\/\"><div class=\"h\"><span class=\"pill mono\">CAA Nantes<\/span><small>1er avril 2022<\/small><\/div><p>Responsable maintenance d&#x27;un navire de forage employ\u00e9 par une soci\u00e9t\u00e9 de Jersey\u00a0: la gestion op\u00e9rationnelle depuis la Gr\u00e8ce ne suffit pas \u00e0 ouvrir l&#x27;exon\u00e9ration de l&#x27;article 81 A<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/salarie-detache-en-angola-et-namibie-paye-par-une-societe-de-jersey-l\/\"><div class=\"h\"><span class=\"pill mono\">CE<\/span><small>17 octobre 2023<\/small><\/div><p>Salari\u00e9 d\u00e9tach\u00e9 en Angola et Namibie, pay\u00e9 par une soci\u00e9t\u00e9 de Jersey\u00a0: l&#x27;exon\u00e9ration 81 A s&#x27;applique si l&#x27;employeur r\u00e9el est dans l&#x27;Union europ\u00e9enne<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/namibie\/#decisions\">Voir les 2 d\u00e9cisions qui concernent la Namibie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Les loyers d\u2019un bien situ\u00e9 en France restent imposables en France apr\u00e8s une installation en Namibie, la Namibie accordant ensuite une d\u00e9duction plafonn\u00e9e. Pour un r\u00e9sident de France qui loue un bien en Namibie, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant neutralise l\u2019imp\u00f4t fran\u00e7ais sur ces loyers, qui restent toutefois pris en compte dans le calcul de l\u2019imp\u00f4t d\u00fb sur les autres revenus.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=namibie-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 Namibie\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=namibie-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\/namibie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/namibie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/namibie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/namibie\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/namibie\/\">Convention France\u2013Namibie : 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\/namibie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/double-imposition\/\"><small>Art. 23<\/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 vis en Namibie et je loue un bien en France\u00a0: qui impose les loyers\u00a0?<\/summary><p>La France, \u00c9tat de situation (article 6, paragraphe 1). La Namibie accorde une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, dans la limite pr\u00e9vue (article 23, paragraphe 2, a).<\/p><\/details><details><summary>Comment la France traite-t-elle des loyers per\u00e7us en Namibie\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 (article 23, paragraphe 1, a, i).<\/p><\/details><details><summary>Qu\u2019est-ce qu\u2019un bien immobilier pour la convention\u00a0?<\/summary><p>Le sens donn\u00e9 par le droit de l\u2019\u00c9tat de situation\u00a0; il comprend notamment l\u2019usufruit, mais pas les navires, bateaux et a\u00e9ronefs (article 6, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Windhoek le 29 mai 1996 \u2014 Convention avec la Namibie (impots.gouv.fr). Statut : En vigueur depuis le 1er mai 1999. 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 Namibie ?<\/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=namibie-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\/namibie\/\">Convention France\u2013Namibie : 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 Namibie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=namibie-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\u2013Namibie \u203a Article 6 \u00b7 Revenus immobiliers Convention France\u2013NamibieConvention sign\u00e9e \u00e0 Windhoek le 29 mai 1996 Vous louez un bien en France ou en Namibie\u00a0: o\u00f9 sont<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22481,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23256","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23256","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=23256"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23256\/revisions"}],"predecessor-version":[{"id":29005,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23256\/revisions\/29005"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22481"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23256"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}