{"id":23327,"date":"2026-11-08T13:21:14","date_gmt":"2026-11-08T12:21:14","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/pakistan\/revenus-immobiliers\/"},"modified":"2026-11-09T00:45:42","modified_gmt":"2026-11-08T23:45:42","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/pakistan\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en France ou au Pakistan\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 au Pakistan ?\",\"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 le Pakistan \u00e9vite-t-il la double imposition ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019imp\u00f4t fran\u00e7ais est admis en d\u00e9duction de l\u2019imp\u00f4t pakistanais d\u00fb sur ces revenus, dans la limite de la fraction d\u2019imp\u00f4t pakistanais correspondante (article 24, paragraphe 2).\"}},{\"@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 (protocole, point 3).\"}}]}<\/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\/pakistan\/\">France\u2013Pakistan<\/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\u2013Pakistan<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 15 juin 1994, avec un protocole, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Vous louez un bien en France ou au Pakistan\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. Le protocole \u00e9tend la r\u00e8gle aux parts de soci\u00e9t\u00e9s 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\/pakistan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/pakistan\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/pakistan\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/pakistan\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-pakistan.webp\" alt=\"Passu, Gilgit-Baltistan, Pakistan\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 6 \u00b7 Loyers<\/span><b>Passu, Gilgit-Baltistan, Pakistan<\/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 cet autre \u00c9tat (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 de soci\u00e9t\u00e9s donnant la jouissance d\u2019un bien sont imposables dans l\u2019\u00c9tat o\u00f9 le bien est situ\u00e9 (protocole, point 3).<\/li><li>Un r\u00e9sident de France qui loue un bien au Pakistan reste imposable en France sur ces loyers, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, 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 du Pakistan, appartement lou\u00e9 en France<\/span><span class=\"etat fr\">France, et Pakistan avec cr\u00e9dit<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 24 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, bien lou\u00e9 au Pakistan<\/span><span class=\"etat \">Pakistan, et France avec cr\u00e9dit<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 24 \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\">Protocole, point 3<\/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\">Les navires, bateaux et a\u00e9ronefs ne sont pas des biens immobiliers\u00a0; la notion se d\u00e9finit selon le droit de l\u2019\u00c9tat de situation (article 6, paragraphe 2).<\/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 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\">Protocole, point 3<\/span><p>\u00ab En ce qui concerne l&#x27;article 6, lorsque la propri\u00e9t\u00e9 d&#x27;actions, parts ou autres droits dans une soci\u00e9t\u00e9 donne au propri\u00e9taire la jouissance de biens immobiliers situ\u00e9s dans un Etat contractant et d\u00e9tenus par cette soci\u00e9t\u00e9, 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 nonobstant les dispositions des articles 7 et 15. \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 au Pakistan reste imposable en France sur ses loyers\u00a0; le Pakistan admet alors l\u2019imp\u00f4t fran\u00e7ais en d\u00e9duction de son propre imp\u00f4t, dans la limite de la fraction correspondant \u00e0 ces revenus. D\u00e9tenir le bien par une soci\u00e9t\u00e9 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=pakistan-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 au Pakistan\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=pakistan-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\/pakistan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/pakistan\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/pakistan\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/pakistan\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/pakistan\/\">Convention France\u2013Pakistan : 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\/pakistan\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/pensions-retraite\/\"><small>Art. 19<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/fonction-publique\/\"><small>Art. 20<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/plus-values\/\"><small>Art. 14<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/salaires\/\"><small>Art. 16<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/double-imposition\/\"><small>Art. 24<\/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 au Pakistan\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 le Pakistan \u00e9vite-t-il la double imposition\u00a0?<\/summary><p>L\u2019imp\u00f4t fran\u00e7ais est admis en d\u00e9duction de l\u2019imp\u00f4t pakistanais d\u00fb sur ces revenus, dans la limite de la fraction d\u2019imp\u00f4t pakistanais correspondante (article 24, paragraphe 2).<\/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 (protocole, point 3).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 15 juin 1994, avec un protocole, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec le Pakistan modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er septembre 1996\u00a0; la Convention multilat\u00e9rale est entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er avril 2021 pour le Pakistan. 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 Pakistan ?<\/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=pakistan-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\/pakistan\/\">Convention France\u2013Pakistan : 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 Pakistan ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=pakistan-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\u2013Pakistan \u203a Article 6 \u00b7 Revenus immobiliers Convention France\u2013PakistanConvention sign\u00e9e \u00e0 Paris le 15 juin 1994, avec un protocole, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22489,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23327","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23327","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=23327"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23327\/revisions"}],"predecessor-version":[{"id":29132,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23327\/revisions\/29132"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22489"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}