{"id":23309,"date":"2026-11-08T13:18:45","date_gmt":"2026-11-08T12:18:45","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/oman\/revenus-immobiliers\/"},"modified":"2026-11-09T00:43:48","modified_gmt":"2026-11-08T23:43:48","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/oman\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en France en vivant \u00e0 Oman, ou l\u2019inverse\u00a0: qui impose les loyers\u00a0? L\u2019article 5 de la convention"},"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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France, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 19, I, A, 1).\"}},{\"@type\":\"Question\",\"name\":\"Ma r\u00e9sidence secondaire en France est-elle tax\u00e9e sur sa valeur locative ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non pour un r\u00e9sident d\u2019Oman qui en dispose pour son usage priv\u00e9 sans \u00eatre domicili\u00e9 fiscalement en France (article 18, paragraphe 1).\"}}]}<\/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\/oman\/\">France\u2013Oman<\/a> \u203a Article 5 \u00b7 Revenus immobiliers<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Oman<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 1er juin 1989, modifi\u00e9e par les avenants sign\u00e9s \u00e0 Mascate le 22 octobre 1996 et le 8 avril 2012, et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Vous louez un bien en France en vivant \u00e0 Oman, ou l\u2019inverse\u00a0: qui impose les loyers\u00a0? L\u2019article 5 de la convention<\/h1>\n<p class=\"lead\">Les loyers sont imposables dans l\u2019\u00c9tat o\u00f9 se trouve le bien. Pour un r\u00e9sident de France, des loyers imposables \u00e0 Oman sont aussi imposables en France, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant. Les r\u00e9sidents d\u2019Oman disposant d\u2019une habitation priv\u00e9e en France \u00e9chappent \u00e0 l\u2019imp\u00f4t sur sa valeur locative.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/oman\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/oman\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/oman\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/oman\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-oman.webp\" alt=\"Mascate, Oman\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 5 \u00b7 Loyers<\/span><b>Mascate, Oman<\/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 de biens immobiliers situ\u00e9s dans l\u2019autre \u00c9tat sont imposables dans ce dernier (article 5, paragraphe 1).<\/li><li>La r\u00e8gle vise l\u2019exploitation et la location, les droits de jouissance attach\u00e9s \u00e0 des parts de soci\u00e9t\u00e9 et les biens d\u2019une entreprise ou d\u2019une profession ind\u00e9pendante (article 5, paragraphes 3 \u00e0 5).<\/li><li>Pour un r\u00e9sident de France, ces loyers sont \u00e9galement imposables en France, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 19, I, A, 1).<\/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 d\u2019Oman, bien lou\u00e9 en France<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 5 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, bien lou\u00e9 \u00e0 Oman<\/span><span class=\"etat \">Oman, et France avec cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 5 et 19, I, A, 1<\/span><\/div><div class=\"r\"><span>Parts de soci\u00e9t\u00e9 donnant la jouissance du bien<\/span><span class=\"etat \">\u00c9tat du bien<\/span><span class=\"ref\">Art. 5 \u00a7 4<\/span><\/div><div class=\"r\"><span>Habitation priv\u00e9e en France d\u2019un r\u00e9sident d\u2019Oman<\/span><span class=\"etat \">Pas d\u2019imp\u00f4t sur la valeur locative<\/span><span class=\"ref\">Art. 18 \u00a7 1<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 5, paragraphe 1<\/span><p>\u00ab Les revenus qu&#x27;un r\u00e9sident d&#x27;un Etat tire de biens immobiliers (y compris les revenus des exploitations agricoles ou foresti\u00e8res) situ\u00e9s dans l&#x27;autre Etat sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 19, I, A, 1 (extrait)<\/span><p>\u00ab Les b\u00e9n\u00e9fices et autres revenus positifs qui proviennent du Sultanat d&#x27;Oman et qui y sont imposables conform\u00e9ment aux dispositions de la pr\u00e9sente Convention sont \u00e9galement imposables en France lorsqu&#x27;ils reviennent \u00e0 un r\u00e9sident de France. [\u2026] pour tous les autres revenus, au montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Pour un r\u00e9sident de France qui loue \u00e0 Oman<\/h2><p>L\u2019article 19 s\u2019applique en trois temps\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imposition \u00e0 Oman<\/b><span>Les loyers y sont imposables (article 5).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition en France<\/b><span>Ils sont \u00e9galement imposables en France, l\u2019imp\u00f4t omanais n\u2019\u00e9tant pas d\u00e9ductible.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>Le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces loyers (article 19, I, A, 1).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/salarie-d-une-societe-omanaise-residant-dans-les-landes-pas-de-credit-d-impot\/\"><div class=\"h\"><span class=\"pill mono\">TA Pau<\/span><small>15 d\u00e9cembre 2022<\/small><\/div><p>Salari\u00e9 d&#x27;une soci\u00e9t\u00e9 omanaise r\u00e9sidant dans les Landes\u00a0: pas de cr\u00e9dit d&#x27;imp\u00f4t conventionnel sans imp\u00f4t effectivement pay\u00e9 \u00e0 Oman<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/formateur-sur-plates-formes-petrolieres-associe-de-la-societe-qui-l-emploie\/\"><div class=\"h\"><span class=\"pill mono\">CAA Marseille<\/span><small>8 juin 2023<\/small><\/div><p>Formateur sur plates-formes p\u00e9troli\u00e8res, associ\u00e9 de la soci\u00e9t\u00e9 qui l&#x27;emploie\u00a0: faute de lien de subordination, ses r\u00e9mun\u00e9rations ne sont pas des salaires exon\u00e9r\u00e9s au titre de l&#x27;article 81 A<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/oman\/#decisions\">Voir les 2 d\u00e9cisions qui concernent Oman \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un expatri\u00e9 install\u00e9 \u00e0 Oman qui conserve un appartement lou\u00e9 en France reste imposable en France sur ces loyers. Un r\u00e9sident de France qui loue un bien \u00e0 Oman voit ces loyers compris dans la base de l\u2019imp\u00f4t fran\u00e7ais, le cr\u00e9dit correspondant \u00e0 l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent. Chaque bien s\u2019analyse selon son lieu de situation et la r\u00e9sidence de son propri\u00e9taire.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=oman-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 biens lou\u00e9s<\/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 poss\u00e9dez un bien lou\u00e9 en France ou \u00e0 Oman\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=oman-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\/oman\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/oman\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/oman\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/oman\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/oman\/\">Convention France\u2013Oman : 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\/oman\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/pensions-retraite\/\"><small>Art. 14<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/fonction-publique\/\"><small>Art. 15<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 5<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/plus-values\/\"><small>Art. 11<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/dividendes\/\"><small>Art. 8<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/interets\/\"><small>Art. 9<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/salaires\/\"><small>Art. 13<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/double-imposition\/\"><small>Art. 19<\/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>J\u2019habite \u00e0 Mascate et je loue mon appartement en France\u00a0: o\u00f9 suis-je impos\u00e9\u00a0?<\/summary><p>En France, \u00c9tat o\u00f9 se trouve le bien (article 5, paragraphe 1).<\/p><\/details><details><summary>Mes loyers omanais sont-ils impos\u00e9s en France si je r\u00e9side en France\u00a0?<\/summary><p>Ils sont imposables en France, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 19, I, A, 1).<\/p><\/details><details><summary>Ma r\u00e9sidence secondaire en France est-elle tax\u00e9e sur sa valeur locative\u00a0?<\/summary><p>Non pour un r\u00e9sident d\u2019Oman qui en dispose pour son usage priv\u00e9 sans \u00eatre domicili\u00e9 fiscalement en France (article 18, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 1er juin 1989, modifi\u00e9e par les avenants sign\u00e9s \u00e0 Mascate le 22 octobre 1996 et le 8 avril 2012, et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec Oman modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur\u00a0; la Convention multilat\u00e9rale s\u2019applique \u00e0 Oman depuis le 1er novembre 2020. 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 Oman ?<\/span><h3>Faire le point sur mes biens lou\u00e9s\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=oman-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\/oman\/\">Convention France\u2013Oman : 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 Oman ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=oman-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\u2013Oman \u203a Article 5 \u00b7 Revenus immobiliers Convention France\u2013OmanConvention sign\u00e9e \u00e0 Paris le 1er juin 1989, modifi\u00e9e par les avenants sign\u00e9s \u00e0 Mascate le 22 octobre 1996<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22487,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23309","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23309","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=23309"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23309\/revisions"}],"predecessor-version":[{"id":29097,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23309\/revisions\/29097"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22487"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}