{"id":23271,"date":"2026-11-08T13:13:25","date_gmt":"2026-11-08T12:13:25","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/nigeria\/plus-values\/"},"modified":"2026-11-08T13:13:25","modified_gmt":"2026-11-08T12:13:25","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/nigeria\/plus-values\/","title":{"rendered":"Vente d\u2019un bien ou de titres entre la France et le Nig\u00e9ria\u00a0: qui impose la plus-value\u00a0? L\u2019article 13"},"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 *)){all:revert;box-sizing:border-box}#bcv{--bg:#F6F5F1;--card:#FFFFFF;--border:#E4E2DA;--text:#111311;--muted:#5B615E;--dim:#8A908C;--lime:#C8F020;--dark:#0B1317;--limed:#E6FF2A;--dtext:#F2F5F4;--dmuted:#8FA3AD;--dborder:#2B3B45}#bcv *{box-sizing:border-box}#bcv{-webkit-text-size-adjust:100%}#bcv{margin:0;background:var(--bg);color:var(--text);font-family:Inter,system-ui,-apple-system,\"Segoe UI\",Helvetica,Arial,sans-serif;font-size:15px;line-height:1.55;-webkit-font-smoothing:antialiased}#bcv a{color:inherit}#bcv .mono{font-family:\"Geist 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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\":\"La France peut-elle imposer la plus-value d\u2019un r\u00e9sident du Nig\u00e9ria ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019article 13, paragraphe 1, permet \u00e0 chacun des deux \u00c9tats d\u2019imposer les gains en capital selon sa l\u00e9gislation.\"}},{\"@type\":\"Question\",\"name\":\"Comment un r\u00e9sident de France \u00e9vite-t-il d\u2019\u00eatre impos\u00e9 deux fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019imp\u00f4t pay\u00e9 au Nig\u00e9ria sur le gain ouvre droit \u00e0 un cr\u00e9dit imputable sur l\u2019imp\u00f4t fran\u00e7ais, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a).\"}},{\"@type\":\"Question\",\"name\":\"Les actions de soci\u00e9t\u00e9s suivent-elles une r\u00e8gle \u00e0 part ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : actions et parts sociales sont express\u00e9ment comprises dans l\u2019article 13, paragraphe 1, et peuvent \u00eatre impos\u00e9es dans chacun des deux \u00c9tats.\"}}]}<\/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\/nigeria\/\">France\u2013Nig\u00e9ria<\/a> \u203a Article 13 \u00b7 Plus-values<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Nig\u00e9ria<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 27 f\u00e9vrier 1990, accompagn\u00e9e d\u2019un protocole, qui vise les imp\u00f4ts sur le revenu et sur les gains en capital<\/span><\/div>\n<h1>Vente d\u2019un bien ou de titres entre la France et le Nig\u00e9ria\u00a0: qui impose la plus-value\u00a0? L\u2019article 13<\/h1>\n<p class=\"lead\">La convention franco-nig\u00e9riane ne r\u00e9partit pas le droit d\u2019imposer les plus-values\u00a0: chaque \u00c9tat peut imposer selon sa propre l\u00e9gislation. La double imposition est ensuite corrig\u00e9e par un cr\u00e9dit d\u2019imp\u00f4t. Seuls les navires et a\u00e9ronefs en trafic international suivent une r\u00e8gle propre.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/nigeria\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nigeria\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nigeria\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nigeria\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-nigeria.webp\" alt=\"Lagos, Nig\u00e9ria\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 13 \u00b7 Plus-values<\/span><b>Lagos, Nig\u00e9ria<\/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 de biens mobiliers ou immobiliers, y compris d\u2019actions et de parts sociales, sont imposables dans chacun des deux \u00c9tats selon leur l\u00e9gislation (article 13, paragraphe 1).<\/li><li>Les gains tir\u00e9s de navires ou d\u2019a\u00e9ronefs exploit\u00e9s en trafic international ne sont imposables que dans l\u2019\u00c9tat dont l\u2019entreprise est r\u00e9sidente (article 13, paragraphe 2).<\/li><li>Pour un r\u00e9sident de France, l\u2019imp\u00f4t pay\u00e9 au Nig\u00e9ria sur un gain en capital ouvre droit \u00e0 un cr\u00e9dit plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a).<\/li><li>Pour un r\u00e9sident du Nig\u00e9ria, l\u2019imp\u00f4t fran\u00e7ais d\u00fb sur un gain de source fran\u00e7aise ouvre droit \u00e0 un cr\u00e9dit sur l\u2019imp\u00f4t nig\u00e9rian (article 23, paragraphe 2, a).<\/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>Vente d\u2019un immeuble situ\u00e9 en France<\/span><span class=\"etat \">Les deux, avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 13 \u00a7 1 et 23<\/span><\/div><div class=\"r\"><span>Vente d\u2019actions ou de parts sociales<\/span><span class=\"etat \">Les deux, avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 13 \u00a7 1 et 23<\/span><\/div><div class=\"r\"><span>Navire ou a\u00e9ronef en trafic international<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence de l\u2019entreprise<\/span><span class=\"ref\">Art. 13 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, gain impos\u00e9 au Nig\u00e9ria<\/span><span class=\"etat \">Cr\u00e9dit plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 23 \u00a7 1 a<\/span><\/div><\/div><p class=\"note2\">Le protocole (point 6, a) permet \u00e0 la France de r\u00e9server aux personnes de nationalit\u00e9 fran\u00e7aise l\u2019exon\u00e9ration pr\u00e9vue \u00e0 l\u2019article 150 C du code g\u00e9n\u00e9ral des imp\u00f4ts pour la r\u00e9sidence en France de Fran\u00e7ais qui n\u2019y sont pas domicili\u00e9s.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 1<\/span><p>\u00ab Les gains provenant de la vente ou de l&#x27;ali\u00e9nation de biens mobiliers ou immobiliers, y compris les actions et parts sociales, sont imposables dans chacun des Etats contractants selon la l\u00e9gislation de ces Etats. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a et b<\/span><p>\u00ab a) Pour les revenus vis\u00e9s aux articles 10, 11, 12, 13 et 22 au montant de l&#x27;imp\u00f4t pay\u00e9 au Nig\u00e9ria conform\u00e9ment aux dispositions de ces articles. Il ne peut toutefois exc\u00e9der le montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus\u00a0; [\u2026] b) Pour tous les autres revenus, au montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant. Cette disposition est \u00e9galement applicable aux r\u00e9mun\u00e9rations vis\u00e9es \u00e0 l&#x27;article 18. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Aucune plus-value n\u2019\u00e9chappe par principe \u00e0 l\u2019un des deux \u00c9tats\u00a0: la France comme le Nig\u00e9ria peuvent imposer selon leurs r\u00e8gles internes. Le co\u00fbt final d\u00e9pend donc de l\u2019articulation des deux imp\u00f4ts et du cr\u00e9dit accord\u00e9, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t de l\u2019\u00c9tat de r\u00e9sidence. Une cession importante se pr\u00e9pare en chiffrant les deux impositions avant de signer.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=nigeria-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 chiffrer 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 pr\u00e9voyez de vendre un bien ou des titres alors que vous vivez entre la France et le Nig\u00e9ria\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=nigeria-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\/nigeria\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/nigeria\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/nigeria\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/nigeria\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/nigeria\/\">Convention France\u2013Nig\u00e9ria : tous les sujets<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/nigeria\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/pensions-retraite\/\"><small>Art. 19<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/plus-values\/\" class=\"cur\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/double-imposition\/\"><small>Art. 23<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>La France peut-elle imposer la plus-value d\u2019un r\u00e9sident du Nig\u00e9ria\u00a0?<\/summary><p>Oui\u00a0: l\u2019article 13, paragraphe 1, permet \u00e0 chacun des deux \u00c9tats d\u2019imposer les gains en capital selon sa l\u00e9gislation.<\/p><\/details><details><summary>Comment un r\u00e9sident de France \u00e9vite-t-il d\u2019\u00eatre impos\u00e9 deux fois\u00a0?<\/summary><p>L\u2019imp\u00f4t pay\u00e9 au Nig\u00e9ria sur le gain ouvre droit \u00e0 un cr\u00e9dit imputable sur l\u2019imp\u00f4t fran\u00e7ais, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a).<\/p><\/details><details><summary>Les actions de soci\u00e9t\u00e9s suivent-elles une r\u00e8gle \u00e0 part\u00a0?<\/summary><p>Non\u00a0: actions et parts sociales sont express\u00e9ment comprises dans l\u2019article 13, paragraphe 1, et peuvent \u00eatre impos\u00e9es dans chacun des deux \u00c9tats.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 27 f\u00e9vrier 1990, accompagn\u00e9e d\u2019un protocole, qui vise les imp\u00f4ts sur le revenu et sur les gains en capital \u2014 Convention avec le Nig\u00e9ria (impots.gouv.fr). Statut : En vigueur depuis le 2 mai 1991. 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 Nig\u00e9ria ?<\/span><h3>Faire chiffrer 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=nigeria-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\/nigeria\/\">Convention France\u2013Nig\u00e9ria : 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 Nig\u00e9ria ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=nigeria-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\u2013Nig\u00e9ria \u203a Article 13 \u00b7 Plus-values Convention France\u2013Nig\u00e9riaConvention sign\u00e9e \u00e0 Paris le 27 f\u00e9vrier 1990, accompagn\u00e9e d\u2019un protocole, qui vise les imp\u00f4ts sur le revenu et sur<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22483,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23271","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23271","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=23271"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23271\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22483"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}