{"id":23259,"date":"2026-11-08T13:11:45","date_gmt":"2026-11-08T12:11:45","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/niger\/double-imposition\/"},"modified":"2026-11-08T13:11:45","modified_gmt":"2026-11-08T12:11:45","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/niger\/double-imposition\/","title":{"rendered":"Revenus du Niger ou de France\u00a0: comment l\u2019article 26 de la convention \u00e9vite-t-il la double imposition\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\":\"Les loyers d\u2019un bien situ\u00e9 au Niger sont-ils impos\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils ne sont imposables qu\u2019au Niger (article 9) et n\u2019entrent pas dans les bases fran\u00e7aises, mais la France peut en tenir compte pour calculer le taux applicable \u00e0 vos autres revenus (article 26, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Qu\u2019entend-on par montant brut ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le montant des revenus imposables avant d\u00e9duction de l\u2019imp\u00f4t subi dans l\u2019\u00c9tat de la source (protocole, point 1).\"}},{\"@type\":\"Question\",\"name\":\"Quel cr\u00e9dit pour des int\u00e9r\u00eats nig\u00e9riens ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Un cr\u00e9dit d\u2019imp\u00f4t de 16 % pour les int\u00e9r\u00eats relevant de l\u2019article 19 soumis au Niger \u00e0 l\u2019imp\u00f4t sur le revenu des capitaux mobiliers (article 26, paragraphe 3, b).\"}}]}<\/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\/niger\/\">France\u2013Niger<\/a> \u203a Article 26 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Niger<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Niamey le 1er juin 1965 (avec un protocole et un \u00e9change de lettres), modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Niamey le 16 f\u00e9vrier 1973<\/span><\/div>\n<h1>Revenus du Niger ou de France\u00a0: comment l\u2019article 26 de la convention \u00e9vite-t-il la double imposition\u00a0?<\/h1>\n<p class=\"lead\">La convention retient deux m\u00e9thodes. Les revenus exclusivement imposables dans un \u00c9tat sont exclus des bases de l\u2019autre, qui peut en tenir compte pour le taux. Les revenus de capitaux mobiliers suivent un r\u00e9gime particulier, avec imputation en France.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/niger\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/niger\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/niger\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/niger\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-niger.webp\" alt=\"Girafes en brousse, Niger\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 26 \u00b7 Double imposition<\/span><b>Girafes en brousse, Niger<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Un \u00c9tat ne peut pas inclure dans ses bases les revenus exclusivement imposables dans l\u2019autre \u00c9tat, mais il peut calculer l\u2019imp\u00f4t au taux correspondant \u00e0 l\u2019ensemble des revenus (article 26, paragraphe 1).<\/li><li>Les revenus de capitaux mobiliers et les int\u00e9r\u00eats ne peuvent \u00eatre impos\u00e9s dans l\u2019\u00c9tat de la source qu\u2019\u00e0 l\u2019imp\u00f4t sur le revenu des capitaux mobiliers ou \u00e0 la retenue \u00e0 la source (article 26, paragraphe 2).<\/li><li>Un domicili\u00e9 de France inclut ses revenus mobiliers nig\u00e9riens pour leur montant brut\u00a0; la retenue fran\u00e7aise est r\u00e9put\u00e9e acquitt\u00e9e au taux normal et les int\u00e9r\u00eats ouvrent droit \u00e0 un cr\u00e9dit de 16 % (article 26, paragraphe 3).<\/li><li>Le Niger ne peut pas soumettre \u00e0 son imp\u00f4t sur les capitaux mobiliers les revenus de ce type de source fran\u00e7aise per\u00e7us par ses domicili\u00e9s (article 26, paragraphe 4).<\/li><\/ul><\/div>\n<h2>Comment la double imposition est-elle \u00e9vit\u00e9e\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 du Niger, pension fran\u00e7aise<\/span><span class=\"etat \">Exclusion des bases fran\u00e7aises<\/span><span class=\"ref\">Art. 21 et 26 \u00a7 1<\/span><\/div><div class=\"r\"><span>Domicili\u00e9 de France, loyers d\u2019un bien au Niger<\/span><span class=\"etat \">Exon\u00e9ration en France, prise en compte pour le taux<\/span><span class=\"ref\">Art. 26 \u00a7 1<\/span><\/div><div class=\"r\"><span>Domicili\u00e9 de France, dividendes nig\u00e9riens<\/span><span class=\"etat \">Inclusion pour le montant brut, retenue r\u00e9put\u00e9e acquitt\u00e9e<\/span><span class=\"ref\">Art. 26 \u00a7 3 a<\/span><\/div><div class=\"r\"><span>Domicili\u00e9 de France, int\u00e9r\u00eats nig\u00e9riens (art. 19)<\/span><span class=\"etat \">Cr\u00e9dit d\u2019imp\u00f4t de 16 %<\/span><span class=\"ref\">Art. 26 \u00a7 3 b<\/span><\/div><div class=\"r\"><span>Domicili\u00e9 du Niger, revenus mobiliers fran\u00e7ais<\/span><span class=\"etat \">Pas d\u2019imp\u00f4t nig\u00e9rien sur les capitaux mobiliers<\/span><span class=\"ref\">Art. 26 \u00a7 4<\/span><\/div><\/div><p class=\"note2\">Le montant brut s\u2019entend avant d\u00e9duction de l\u2019imp\u00f4t subi dans l\u2019\u00c9tat de la source (protocole, point 1).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 26, paragraphe 1<\/span><p>\u00ab Un Etat contractant ne peut pas comprendre dans les bases des imp\u00f4ts sur le revenu vis\u00e9s \u00e0 l&#x27;article 8 les revenus qui sont exclusivement imposables dans l&#x27;autre Etat contractant en vertu de la pr\u00e9sente Convention\u00a0; mais chaque Etat conserve le droit de calculer l&#x27;imp\u00f4t au taux correspondant \u00e0 l&#x27;ensemble des revenus imposables d&#x27;apr\u00e8s sa l\u00e9gislation. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 26, paragraphe 3, a<\/span><p>\u00ab a) Les revenus mobiliers de source nig\u00e9rienne vis\u00e9s aux articles 13, 15 et 18 et soumis \u00e0 l&#x27;imp\u00f4t nig\u00e9rien sur le revenu des capitaux mobiliers par l&#x27;application desdits articles sont exon\u00e9r\u00e9s en France de la retenue \u00e0 la source sur le revenu des capitaux mobiliers. Cette retenue est n\u00e9anmoins consid\u00e9r\u00e9e pour le calcul, soit de l&#x27;imp\u00f4t sur le revenu des personnes physiques, soit des autres imp\u00f4ts dans les bases desquels ces revenus se trouvent compris, comme ayant \u00e9t\u00e9 effectivement acquitt\u00e9s au taux normal applicable aux revenus de m\u00eame nature ayant leur source en France. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 26, paragraphe 4<\/span><p>\u00ab Les revenus de capitaux mobiliers et les int\u00e9r\u00eats de source fran\u00e7aise vis\u00e9s aux articles 13, 15, 18 et 19 et per\u00e7us par des personnes physiques ou morales domicili\u00e9es au Niger ne peuvent pas \u00eatre assujettis dans cet Etat \u00e0 l&#x27;imp\u00f4t sur le revenu des capitaux mobiliers. \u00bb<\/p><\/div><\/div><p class=\"note2\">Les articles 13 et 26 sont cit\u00e9s dans leur r\u00e9daction issue de l\u2019avenant du 16 f\u00e9vrier 1973. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Les deux m\u00e9thodes de l\u2019article 26<\/h2><p>Selon la nature du revenu, la convention applique l\u2019une ou l\u2019autre\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Revenu exclusivement imposable dans un \u00c9tat<\/b><span>Loyers, pensions et rentes viag\u00e8res\u00a0: l\u2019autre \u00c9tat l\u2019exclut de ses bases.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Taux effectif<\/b><span>L\u2019\u00c9tat qui exon\u00e8re peut calculer l\u2019imp\u00f4t sur les autres revenus au taux correspondant \u00e0 l\u2019ensemble des revenus.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Revenus de capitaux mobiliers<\/b><span>Dividendes et int\u00e9r\u00eats\u00a0: la source n\u2019applique que son imp\u00f4t sur les capitaux mobiliers ou sa retenue.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Imputation en France<\/b><span>Inclusion pour le montant brut, retenue fran\u00e7aise r\u00e9put\u00e9e acquitt\u00e9e au taux normal, cr\u00e9dit de 16 % pour les int\u00e9r\u00eats.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour les revenus exclusivement imposables dans un \u00c9tat, comme les loyers ou les pensions, la convention les \u00e9carte des bases de l\u2019autre \u00c9tat, tout en permettant de relever le taux appliqu\u00e9 au reste\u00a0: il faut donc d\u00e9clarer ces revenus pour le calcul du taux. Pour les revenus de capitaux mobiliers, le m\u00e9canisme de 1973 repose sur des notions anciennes qu\u2019il convient de confronter au droit en vigueur avant toute d\u00e9cision d\u2019investissement.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=niger-double-imposition-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 d\u00e9claration internationale<\/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 \u00eates domicili\u00e9 en France et vous percevez des revenus de source nig\u00e9rienne\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=niger-double-imposition-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/niger\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/niger\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/niger\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/niger\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/niger\/\">Convention France\u2013Niger : tous les sujets<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/niger\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/niger\/pensions-retraite\/\"><small>Art. 21<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/niger\/fonction-publique\/\"><small>Art. 21<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/niger\/revenus-immobiliers\/\"><small>Art. 9<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/niger\/dividendes\/\"><small>Art. 13<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/niger\/interets\/\"><small>Art. 19<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/niger\/salaires\/\"><small>Art. 22<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/niger\/double-imposition\/\" class=\"cur\"><small>Art. 26<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Les loyers d\u2019un bien situ\u00e9 au Niger sont-ils impos\u00e9s en France\u00a0?<\/summary><p>Ils ne sont imposables qu\u2019au Niger (article 9) et n\u2019entrent pas dans les bases fran\u00e7aises, mais la France peut en tenir compte pour calculer le taux applicable \u00e0 vos autres revenus (article 26, paragraphe 1).<\/p><\/details><details><summary>Qu\u2019entend-on par montant brut\u00a0?<\/summary><p>Le montant des revenus imposables avant d\u00e9duction de l\u2019imp\u00f4t subi dans l\u2019\u00c9tat de la source (protocole, point 1).<\/p><\/details><details><summary>Quel cr\u00e9dit pour des int\u00e9r\u00eats nig\u00e9riens\u00a0?<\/summary><p>Un cr\u00e9dit d\u2019imp\u00f4t de 16 % pour les int\u00e9r\u00eats relevant de l\u2019article 19 soumis au Niger \u00e0 l\u2019imp\u00f4t sur le revenu des capitaux mobiliers (article 26, paragraphe 3, b).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Niamey le 1er juin 1965 (avec un protocole et un \u00e9change de lettres), modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Niamey le 16 f\u00e9vrier 1973 \u2014 Convention avec le Niger (impots.gouv.fr). Statut : En vigueur depuis le 1er juillet 1966\u00a0; articles 13 et 26 dans leur r\u00e9daction issue de l\u2019avenant du 16 f\u00e9vrier 1973. 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 Niger ?<\/span><h3>Faire v\u00e9rifier ma d\u00e9claration internationale\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=niger-double-imposition-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\/niger\/\">Convention France\u2013Niger : 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 Niger ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=niger-double-imposition-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\u2013Niger \u203a Article 26 \u00b7 Double imposition Convention France\u2013NigerConvention sign\u00e9e \u00e0 Niamey le 1er juin 1965 (avec un protocole et un \u00e9change de lettres), modifi\u00e9e par l\u2019avenant<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22482,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23259","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23259","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=23259"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23259\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22482"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}