{"id":23318,"date":"2026-11-08T13:20:00","date_gmt":"2026-11-08T12:20:00","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/ouzbekistan\/revenus-immobiliers\/"},"modified":"2026-11-09T00:44:46","modified_gmt":"2026-11-08T23:44:46","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/ouzbekistan\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en France ou en Ouzb\u00e9kistan\u00a0: quel \u00c9tat impose les loyers\u00a0? L\u2019article 6 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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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\":\"Mes loyers fran\u00e7ais sont-ils impos\u00e9s en France si je vis en Ouzb\u00e9kistan ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019article 6, paragraphe 1, les rend imposables dans l\u2019\u00c9tat o\u00f9 le bien est situ\u00e9, ici la France.\"}},{\"@type\":\"Question\",\"name\":\"Comment l\u2019Ouzb\u00e9kistan \u00e9vite-t-il la double imposition ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, plafonn\u00e9 \u00e0 la fraction d\u2019imp\u00f4t ouzbek correspondant \u00e0 ces revenus (article 23, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Qu\u2019en est-il d\u2019un bien d\u00e9tenu par une soci\u00e9t\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si les parts donnent la jouissance du bien, les revenus tir\u00e9s de ce droit sont imposables dans l\u2019\u00c9tat o\u00f9 le bien est situ\u00e9 (article 6, paragraphe 5).\"}}]}<\/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\/ouzbekistan\/\">France\u2013Ouzb\u00e9kistan<\/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\u2013Ouzb\u00e9kistan<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 22 avril 1996, avec un protocole et un \u00e9change de lettres, qui vise les imp\u00f4ts sur le revenu et sur la fortune<\/span><\/div>\n<h1>Vous louez un bien en France ou en Ouzb\u00e9kistan\u00a0: quel \u00c9tat impose les loyers\u00a0? L\u2019article 6 de la convention<\/h1>\n<p class=\"lead\">Les loyers d\u2019un bien immobilier sont imposables dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9. La r\u00e8gle s\u2019\u00e9tend aux parts de soci\u00e9t\u00e9s ou de fiducies qui donnent la jouissance d\u2019un bien. L\u2019\u00c9tat de r\u00e9sidence du propri\u00e9taire prend aussi ces revenus en compte et \u00e9limine la double imposition.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/ouzbekistan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ouzbekistan\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ouzbekistan\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ouzbekistan\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-ouzbekistan.webp\" alt=\"Samarcande, Ouzb\u00e9kistan\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 6 \u00b7 Loyers<\/span><b>Samarcande, Ouzb\u00e9kistan<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus provenant de biens immobiliers sont imposables dans l\u2019\u00c9tat o\u00f9 ces biens sont situ\u00e9s (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>Les revenus tir\u00e9s de parts d\u2019une soci\u00e9t\u00e9, fiducie ou institution comparable donnant la jouissance d\u2019un bien sont imposables dans l\u2019\u00c9tat o\u00f9 le bien est situ\u00e9 (article 6, paragraphe 5).<\/li><li>Un r\u00e9sident de France qui loue un bien en Ouzb\u00e9kistan reste imposable en France, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant s\u2019il est soumis \u00e0 l\u2019imp\u00f4t ouzbek sur ces loyers (article 23, paragraphe 1, a, i).<\/li><\/ul><\/div>\n<h2>Qui impose vos revenus immobiliers\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 l\u2019Ouzb\u00e9kistan, appartement lou\u00e9 en France<\/span><span class=\"etat fr\">France, et Ouzb\u00e9kistan avec cr\u00e9dit<\/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 Ouzb\u00e9kistan<\/span><span class=\"etat \">Ouzb\u00e9kistan, et France avec cr\u00e9dit<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 23 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Parts de soci\u00e9t\u00e9 donnant la jouissance d\u2019un bien<\/span><span class=\"etat \">\u00c9tat o\u00f9 le bien est situ\u00e9<\/span><span class=\"ref\">Art. 6 \u00a7 5<\/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><p class=\"note2\">Selon le protocole (point 2), les biens immobiliers comprennent les options, promesses de vente et droits semblables relatifs \u00e0 ces biens.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 6, paragraphe 1<\/span><p>\u00ab Les revenus provenant de biens immobiliers (y compris les revenus des exploitations agricoles ou foresti\u00e8res) sont imposables dans l&#x27;Etat contractant o\u00f9 ces biens immobiliers sont situ\u00e9s. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 6, paragraphe 5<\/span><p>\u00ab Lorsque des actions, parts ou autres droits dans une soci\u00e9t\u00e9, une fiducie ou une institution comparable donnent la jouissance de biens immobiliers situ\u00e9s dans un Etat contractant et d\u00e9tenus par cette soci\u00e9t\u00e9, fiducie (trust) ou institution comparable, les revenus provenant de l&#x27;utilisation directe, de la location ou de l&#x27;usage sous toute autre forme de ce droit de jouissance sont imposables dans cet Etat nonobstant les dispositions des articles 7 et 14. \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>Un bien conserv\u00e9 en France apr\u00e8s une installation en Ouzb\u00e9kistan reste imposable en France sur ses loyers\u00a0; l\u2019Ouzb\u00e9kistan accorde alors un cr\u00e9dit pour l\u2019imp\u00f4t fran\u00e7ais, limit\u00e9 \u00e0 son propre imp\u00f4t sur ces revenus. D\u00e9tenir le bien par une soci\u00e9t\u00e9 ou une fiducie ne d\u00e9place pas l\u2019imposition lorsque les parts donnent la jouissance du bien.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ouzbekistan-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 immobiliers<\/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 gardez ou achetez un bien locatif en France en partant vivre en Ouzb\u00e9kistan\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ouzbekistan-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\/ouzbekistan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/\">Convention France\u2013Ouzb\u00e9kistan : 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\/ouzbekistan\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/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>Mes loyers fran\u00e7ais sont-ils impos\u00e9s en France si je vis en Ouzb\u00e9kistan\u00a0?<\/summary><p>Oui\u00a0: l\u2019article 6, paragraphe 1, les rend imposables dans l\u2019\u00c9tat o\u00f9 le bien est situ\u00e9, ici la France.<\/p><\/details><details><summary>Comment l\u2019Ouzb\u00e9kistan \u00e9vite-t-il la double imposition\u00a0?<\/summary><p>Il accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, plafonn\u00e9 \u00e0 la fraction d\u2019imp\u00f4t ouzbek correspondant \u00e0 ces revenus (article 23, paragraphe 2, a).<\/p><\/details><details><summary>Qu\u2019en est-il d\u2019un bien d\u00e9tenu par une soci\u00e9t\u00e9\u00a0?<\/summary><p>Si les parts donnent la jouissance du bien, les revenus tir\u00e9s de ce droit sont imposables dans l\u2019\u00c9tat o\u00f9 le bien est situ\u00e9 (article 6, paragraphe 5).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 22 avril 1996, avec un protocole et un \u00e9change de lettres, qui vise les imp\u00f4ts sur le revenu et sur la fortune \u2014 Convention avec l&#x27;Ouzb\u00e9kistan (impots.gouv.fr). Statut : En vigueur depuis le 1er octobre 2003. 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 Ouzb\u00e9kistan ?<\/span><h3>Faire le point sur mes biens immobiliers\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=ouzbekistan-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\/ouzbekistan\/\">Convention France\u2013Ouzb\u00e9kistan : 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 Ouzb\u00e9kistan ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ouzbekistan-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\u2013Ouzb\u00e9kistan \u203a Article 6 \u00b7 Revenus immobiliers Convention France\u2013Ouzb\u00e9kistanConvention sign\u00e9e \u00e0 Paris le 22 avril 1996, avec un protocole et un \u00e9change de lettres, qui vise les<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22488,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23318","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23318","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=23318"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23318\/revisions"}],"predecessor-version":[{"id":29112,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23318\/revisions\/29112"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22488"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}