{"id":23369,"date":"2026-11-08T13:27:10","date_gmt":"2026-11-08T12:27:10","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/portugal\/double-imposition\/"},"modified":"2026-11-09T00:50:49","modified_gmt":"2026-11-08T23:50:49","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/portugal\/double-imposition\/","title":{"rendered":"Impos\u00e9 en France et au Portugal sur les m\u00eames revenus\u00a0? Comment l\u2019article 24 de la convention franco-portugaise l\u2019\u00e9vite"},"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 Mono\",ui-monospace,SFMono-Regular,Menlo,monospace;font-size:10px;letter-spacing:.08em;text-transform:uppercase;font-weight:500}#bcv .hd{display:flex;align-items:center;justify-content:space-between;gap:16px;padding:18px max(20px,env(safe-area-inset-left));border-bottom:1px solid var(--border);background:var(--bg)}#bcv .hd .logo{font-weight:600;letter-spacing:.06em;text-decoration:none;font-size:17px}#bcv .hd nav{display:flex;gap:22px;font-size:14px}#bcv .hd nav a{text-decoration:none;color:var(--text)}#bcv .hd .cta{background:var(--lime);color:var(--dark);text-decoration:none;font-weight:600;font-size:14px;padding:10px 18px;border-radius:999px;white-space:nowrap}#bcv .wrap{max-width:1200px;margin:0 auto;padding:28px 20px 60px}#bcv .crumbs{font-size:13px;color:var(--muted);margin:0 0 28px}#bcv .crumbs a{color:var(--muted);text-decoration:none}#bcv .crumbs a:hover{text-decoration:underline}#bcv .grid{display:grid;grid-template-columns:minmax(0,1fr) 360px;gap:60px;align-items:start}#bcv .main{min-width:0;max-width:720px}#bcv .meta{display:flex;flex-wrap:wrap;align-items:center;gap:12px;margin:0 0 18px}#bcv .pill{display:inline-block;background:var(--dark);color:var(--limed);padding:6px 10px;border-radius:4px}#bcv .metaline{font-family:\"Geist Mono\",ui-monospace,Menlo,monospace;font-size:11px;letter-spacing:.02em;color:var(--muted)}#bcv h1{font-size:44px;line-height:1.1;letter-spacing:-.025em;font-weight:600;margin:0 0 16px;text-wrap:balance}#bcv .lead{font-size:18px;line-height:1.5;color:var(--muted);margin:0 0 18px}#bcv .tags{display:flex;flex-wrap:wrap;gap:8px;margin:0 0 28px}#bcv .tag{font-size:12px;font-weight:500;background:var(--card);border:1px solid var(--border);border-radius:999px;padding:6px 12px;text-decoration:none}#bcv .card{background:var(--card);border:1px solid var(--border);border-radius:14px;padding:20px 22px}#bcv .bref{margin:0 0 32px}#bcv .bref .mono{color:var(--muted);display:block;margin-bottom:14px}#bcv .bref ul{list-style:none;margin:0;padding:0;display:grid;gap:14px}#bcv .bref li{display:flex;gap:12px;align-items:flex-start;font-size:15px;line-height:1.5}#bcv .bref li::before{content:\"\u2713\";flex:0 0 20px;width:20px;height:20px;border-radius:50%;background:var(--lime);color:var(--dark);font-size:11px;font-weight:700;display:inline-flex;align-items:center;justify-content:center;margin-top:2px}#bcv h2{font-size:22px;line-height:1.25;letter-spacing:-.015em;font-weight:600;margin:28px 0 10px}#bcv .main p{margin:0 0 14px;font-size:16px;line-height:1.6}#bcv .dark{background:var(--dark);color:var(--dtext);border-radius:16px;padding:26px 24px;margin:30px 0 34px}#bcv .dark .mono{color:var(--limed);display:block;margin-bottom:14px}#bcv .dark p{color:var(--dtext);font-size:16px;line-height:1.6;margin:0 0 18px}#bcv .btn{display:inline-flex;align-items:center;gap:8px;background:var(--limed);color:var(--dark);font-weight:600;font-size:15px;padding:13px 22px;border-radius:999px;text-decoration:none;line-height:1}#bcv .btn svg{width:16px;height:16px}#bcv .btn.ghost{background:transparent;color:var(--dtext);border:1px solid var(--dborder)}#bcv .dark .note{font-size:12px;color:var(--dmuted);margin-left:14px}#bcv .textes{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin:0 0 34px}#bcv .textes .t{background:var(--card);border:1px solid var(--border);border-radius:10px;padding:14px 16px}#bcv .textes .t b{display:block;font-weight:500;font-size:14px;margin-bottom:4px}#bcv .textes .t span{font-size:13px;color:var(--muted);line-height:1.45}#bcv .quote{display:flex;gap:14px;background:var(--card);border:1px solid var(--border);border-radius:10px;padding:16px 16px 16px 0;margin:0 0 12px;font-size:14px;line-height:1.55}#bcv .quote::before{content:\"\";flex:0 0 3px;background:var(--lime);border-radius:0 2px 2px 0}#bcv details{margin:20px 0 24px;background:var(--card);border:1px solid var(--border);border-radius:10px}#bcv summary{cursor:pointer;padding:16px;font-weight:500;font-size:14px;list-style:none;display:flex;justify-content:space-between;align-items:center}#bcv summary::-webkit-details-marker{display:none}#bcv summary::after{content:\"\u2304\";color:var(--muted);font-size:16px}#bcv details[open] summary::after{content:\"\u2303\"}#bcv pre.texte{white-space:pre-wrap;font-family:inherit;font-size:14px;line-height:1.55;padding:0 16px 16px;margin:0;max-height:70vh;overflow:auto;color:var(--text)}#bcv .source{font-size:11px;line-height:1.5;color:var(--dim);margin:12px 0 0}#bcv .side{display:grid;gap:16px;position:sticky;top:20px}#bcv .side .ctacard{background:var(--dark);color:var(--dtext);border-radius:16px;padding:24px 22px}#bcv .side .ctacard .mono{color:var(--limed);display:block;margin-bottom:12px}#bcv .side .ctacard h3{font-size:18px;line-height:1.3;letter-spacing:-.01em;font-weight:600;margin:0 0 16px}#bcv .who{display:flex;gap:12px;align-items:center;margin:0 0 16px}#bcv .who img{width:44px;height:44px;border-radius:50%;object-fit:cover;background:#1C2B35}#bcv .who b{display:block;font-weight:500;font-size:14px}#bcv .who span{font-size:12px;line-height:1.4;color:var(--dmuted)}#bcv .side .btn{display:flex;justify-content:center;margin-bottom:10px}#bcv .side .trust{font-size:12px;line-height:1.4;color:var(--dmuted);margin:14px 0 0}#bcv .side .diag{display:flex;align-items:center;gap:12px;background:var(--card);border:1px solid var(--border);border-radius:12px;padding:14px 16px;text-decoration:none}#bcv .side .diag b{display:block;font-weight:500;font-size:14px}#bcv .side .diag span{font-size:12px;color:var(--muted);line-height:1.4}#bcv .side .diag i{margin-left:auto;font-style:normal;color:var(--muted)}#bcv .side .card .mono{color:var(--muted);display:block;margin-bottom:12px}#bcv .side .rel{display:grid;gap:14px}#bcv .side .rel a{text-decoration:none;font-weight:500;font-size:14px;line-height:1.4;display:block}#bcv .side .rel small{display:block;font-size:12px;color:var(--muted);font-weight:400;margin-top:2px}#bcv .side .more{display:grid;gap:10px}#bcv .side .more a{font-size:14px;line-height:1.4;text-decoration:none}#bcv .brouillon{background:#FFF4CC;border:1px solid #EAD27A;padding:10px 14px;border-radius:8px;font-size:13px;margin:0 0 20px}#bcv footer{font-size:12px;color:var(--muted);text-align:center;padding:24px 20px;border-top:1px solid var(--border)}#bcv footer a{color:var(--muted)}#bcv .list{display:grid;gap:12px;margin:24px 0 0;padding:0;list-style:none}#bcv .list li{background:var(--card);border:1px solid var(--border);border-radius:12px;padding:16px 18px}#bcv .list a{text-decoration:none;font-weight:500;font-size:16px;line-height:1.35}#bcv .list small{display:block;color:var(--muted);font-size:12px;margin-top:6px}#bcv .list p{font-size:14px;color:var(--muted);margin:8px 0 0}@media(max-width:980px){#bcv .grid{grid-template-columns:1fr;gap:28px}#bcv .side{position:static}#bcv .hd nav{display:none}#bcv h1{font-size:34px}}@media(max-width:600px){#bcv .wrap{padding:16px 20px 40px}#bcv h1{font-size:28px;letter-spacing:-.02em}#bcv .lead{font-size:16px}#bcv .textes{grid-template-columns:1fr}#bcv .dark{padding:22px 20px}#bcv .dark .note{display:block;margin:10px 0 0}#bcv .hd .cta{display:none}#bcv .card{padding:18px}#bcv .side .ctacard{padding:22px 20px}}#bcv .main p.source{font-size:11px;line-height:1.5;color:var(--dim)}#bcv .cover{position:relative;border-radius:16px;overflow:hidden;margin:6px 0 6px;aspect-ratio:776\/300;background:var(--dark)}#bcv .cover img{width:100%;height:100%;object-fit:cover;display:block}#bcv .cover::after{content:\"\";position:absolute;inset:0;background:linear-gradient(180deg,rgba(11,19,23,0) 35%,rgba(11,19,23,.78))}#bcv .cover .cap{position:absolute;left:24px;bottom:22px;z-index:1;display:grid;gap:8px;justify-items:start}#bcv .cover .chip{background:var(--lime);color:var(--dark);border-radius:999px;padding:5px 10px}#bcv .cover b{color:#fff;font-size:20px;font-weight:600}#bcv .cover.typo{aspect-ratio:auto;display:flex;align-items:center;justify-content:space-between;gap:24px;padding:28px 28px;background:radial-gradient(120% 140% at 100% 0%,#1C2B35 0%,var(--dark) 60%)}#bcv .cover.typo .facts{display:flex;gap:22px;flex-wrap:wrap;margin-top:6px}#bcv .cover.typo .facts span{font-size:13px;color:var(--dmuted)}#bcv .cover.typo .facts b{display:block;font-size:14px;color:#fff;font-weight:500}#bcv .cover.typo::after{display:none}#bcv .cover.typo .big{flex:0 0 auto;font-size:96px;line-height:.9;font-weight:600;letter-spacing:-.04em;color:var(--limed)}#bcv .cover.typo .big small{display:block;font-family:\"Geist Mono\",monospace;font-size:11px;letter-spacing:.08em;color:var(--dmuted);text-transform:uppercase;margin-bottom:6px}#bcv .cover.typo .cap{position:static}#bcv .main p.credit,#bcv .credit{font-size:11px;color:var(--dim);margin:0 0 26px}#bcv .qt{background:var(--card);border:1px solid var(--border);border-radius:14px;overflow:hidden;margin:0 0 10px}#bcv .qt .r{display:grid;grid-template-columns:minmax(0,1fr) 220px 120px;gap:16px;align-items:center;padding:14px 20px;border-top:1px solid #EFEEE9;font-size:15px;line-height:1.45}#bcv .qt .r.h{background:#EFEEE9;border-top:0;color:var(--muted);padding:12px 20px;font-size:10px}#bcv .qt .etat{justify-self:start;font-size:13px;font-weight:500;border-radius:999px;padding:6px 12px;background:var(--lime);color:var(--dark);line-height:1.3}#bcv .qt .etat.fr{background:var(--dark);color:var(--limed)}#bcv .qt .ref{font-family:\"Geist Mono\",ui-monospace,Menlo,monospace;font-size:12px;color:var(--muted)}#bcv .main p.note2,#bcv .note2{font-size:13px;color:var(--muted);line-height:1.5;margin:0 0 30px}#bcv .cit{display:flex;gap:14px;background:var(--card);border:1px solid var(--border);border-radius:12px;padding:16px 18px 16px 0;margin:0 0 12px}#bcv .cit::before{content:\"\";flex:0 0 3px;background:var(--lime);border-radius:0 2px 2px 0}#bcv .cit .mono{color:var(--muted);display:block;margin-bottom:8px}#bcv .cit p{margin:0!important;font-size:15px!important;line-height:1.6!important}#bcv .steps{background:var(--card);border:1px solid var(--border);border-radius:14px;padding:6px 20px;margin:0 0 30px;list-style:none}#bcv .steps li{display:flex;gap:16px;align-items:center;padding:14px 0;border-top:1px solid #EFEEE9}#bcv .steps li:first-child{border-top:0}#bcv .steps .n{flex:0 0 32px;height:32px;border-radius:50%;background:#EFEEE9;display:flex;align-items:center;justify-content:center;font-family:\"Geist Mono\",monospace;font-size:13px}#bcv .steps li:first-child .n{background:var(--dark);color:var(--limed)}#bcv .steps b{display:block;font-weight:500;font-size:15px}#bcv .steps span{font-size:14px;color:var(--muted);line-height:1.45}#bcv .decs{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin:0 0 12px}#bcv .dec{background:var(--card);border:1px solid var(--border);border-radius:12px;padding:16px;text-decoration:none;display:flex;flex-direction:column;gap:10px}#bcv .dec .h{display:flex;gap:8px;align-items:center;flex-wrap:wrap}#bcv .dec .h .pill{padding:3px 7px;border-radius:5px}#bcv .dec .h small{font-family:\"Geist Mono\",monospace;font-size:11px;color:var(--muted)}#bcv .dec p{margin:0!important;font-size:14px!important;line-height:1.5!important}#bcv .dec i{font-style:normal;font-weight:500;font-size:13px;margin-top:auto}#bcv .lnk{display:inline-block;font-weight:500;text-decoration:none;margin:4px 0 30px}#bcv .cv{margin:0 0 34px}#bcv .cv h3{font-size:19px;line-height:1.35;font-weight:600;margin:0 0 16px}#bcv .yn{display:flex;gap:10px;margin:0 0 14px}#bcv .yn a,#bcv .yn button{font:inherit;font-weight:500;font-size:15px;border-radius:999px;padding:12px 28px;cursor:pointer;text-decoration:none;border:1px solid var(--text);background:#fff;color:var(--text)}#bcv .yn a.oui{background:var(--limed);border-color:var(--limed);color:var(--dark)}#bcv .cv .non{display:none;flex-wrap:wrap;gap:8px}#bcv .cv.open .non{display:flex}#bcv .cv .non a{font-size:13px;background:var(--bg);border:1px solid var(--border);border-radius:999px;padding:6px 12px;text-decoration:none}#bcv .agrid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:10px;margin:0 0 34px}#bcv .agrid a{background:var(--card);border:1px solid var(--border);border-radius:10px;padding:12px 14px;text-decoration:none;display:grid;gap:2px}#bcv .agrid a small{font-family:\"Geist Mono\",monospace;font-size:11px;color:var(--muted)}#bcv .agrid a b{font-weight:500;font-size:14px}#bcv .agrid a.cur{background:var(--dark);border-color:var(--dark)}#bcv .agrid a.cur small{color:var(--limed)}#bcv .agrid a.cur b{color:#fff}#bcv .faq details{margin:0 0 10px}#bcv .faq details p{padding:0 16px 16px;margin:0!important;font-size:15px!important;color:var(--muted)}#bcv .sticky{display:none}#bcv .hub .list li{display:flex;justify-content:space-between;gap:16px;align-items:center}@media(max-width:980px){#bcv .decs{grid-template-columns:1fr}#bcv .qt .r{grid-template-columns:minmax(0,1fr) auto;}#bcv .qt .r .ref{grid-column:2}#bcv .qt .r.h span:nth-child(3){display:none}}@media(max-width:600px){#bcv .qt .r{grid-template-columns:1fr;gap:8px}#bcv .qt .r.h{display:none}#bcv .qt .r .ref{grid-column:auto}#bcv .agrid{grid-template-columns:1fr 1fr}#bcv .cover{aspect-ratio:350\/200}#bcv .cover.typo .big{font-size:96px}#bcv .sticky{display:flex;position:fixed;left:0;right:0;bottom:0;z-index:10;background:var(--dark);color:#fff;padding:12px max(20px,env(safe-area-inset-left)) calc(12px + env(safe-area-inset-bottom));justify-content:space-between;align-items:center;gap:10px;font-weight:500;font-size:14px}#bcv .sticky a{background:var(--limed);color:var(--dark);text-decoration:none;border-radius:999px;padding:10px 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 impose-t-elle des revenus d\u00e9j\u00e0 tax\u00e9s au Portugal ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour la plupart des revenus dont l\u2019imposition est attribu\u00e9e au Portugal, non : ils sont exon\u00e9r\u00e9s (article 24, paragraphe 1, a). Pour les dividendes, int\u00e9r\u00eats, redevances, mandats de dirigeant et revenus d\u2019artistes et sportifs, la France impose et accorde un cr\u00e9dit d\u2019imp\u00f4t (c \u00e0 f).\"}},{\"@type\":\"Question\",\"name\":\"Qu\u2019est-ce que le taux effectif ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La France peut calculer l\u2019imp\u00f4t sur vos revenus imposables en France au taux correspondant \u00e0 l\u2019ensemble de vos revenus, y compris ceux exon\u00e9r\u00e9s au titre de la convention (article 24, paragraphe 1, b).\"}},{\"@type\":\"Question\",\"name\":\"Que faire si je suis malgr\u00e9 tout impos\u00e9 deux fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Saisir l\u2019autorit\u00e9 comp\u00e9tente de votre \u00c9tat de r\u00e9sidence dans les trois ans suivant la premi\u00e8re notification (article 26, paragraphe 1). Faute d\u2019accord dans un d\u00e9lai de trois ans, les questions non r\u00e9solues sont soumises \u00e0 l\u2019arbitrage si vous le demandez par \u00e9crit.\"}}]}<\/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\/portugal\/\">France\u2013Portugal<\/a> \u203a Article 24 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Portugal<\/span><span class=\"metaline\">Convention du 14 janvier 1971, modifi\u00e9e par l\u2019avenant du 25 ao\u00fbt 2016 et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Impos\u00e9 en France et au Portugal sur les m\u00eames revenus\u00a0? Comment l\u2019article 24 de la convention franco-portugaise l\u2019\u00e9vite<\/h1>\n<p class=\"lead\">Lorsque la convention permet aux deux pays d\u2019imposer un revenu, l\u2019article 24 organise la compensation. La France exon\u00e8re la plupart des revenus imposables au Portugal et accorde un cr\u00e9dit d\u2019imp\u00f4t pour certains autres\u00a0; le Portugal d\u00e9duit l\u2019imp\u00f4t fran\u00e7ais.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/portugal\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/portugal\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/portugal\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/portugal\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-portugal.webp\" alt=\"Lisbonne, Portugal\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 24 \u00b7 Double imposition<\/span><b>Lisbonne, Portugal<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>La France exon\u00e8re de ses imp\u00f4ts vis\u00e9s \u00e0 l\u2019article 2 les revenus dont l\u2019imposition est attribu\u00e9e au Portugal, hors dividendes, int\u00e9r\u00eats, redevances, r\u00e9mun\u00e9rations de dirigeants et revenus d\u2019artistes et sportifs (article 24, paragraphe 1, a).<\/li><li>Ces revenus exon\u00e9r\u00e9s peuvent \u00eatre pris en compte pour calculer le taux de l\u2019imp\u00f4t fran\u00e7ais sur les revenus imposables en France (article 24, paragraphe 1, b).<\/li><li>Pour les dividendes, int\u00e9r\u00eats, redevances, r\u00e9mun\u00e9rations de dirigeants et revenus d\u2019artistes et sportifs, la France accorde un cr\u00e9dit d\u2019imp\u00f4t, imput\u00e9 dans la limite de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces revenus (article 24, paragraphe 1, c \u00e0 f).<\/li><li>Le Portugal d\u00e9duit de son imp\u00f4t un montant \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais, dans la limite du moins \u00e9lev\u00e9 de deux montants calcul\u00e9s sur la fraction de revenu concern\u00e9e (article 24, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Comment la double imposition est \u00e9vit\u00e9e<\/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 France\u00a0: loyers, plus-values immobili\u00e8res, salaires imposables au Portugal<\/span><span class=\"etat \">Exon\u00e9ration en France, taux effectif<\/span><span class=\"ref\">Art. 24 \u00a7 1 a et b<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: dividendes portugais<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t portugais pay\u00e9<\/span><span class=\"ref\">Art. 24 \u00a7 1 c<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: int\u00e9r\u00eats portugais<\/span><span class=\"etat \">Cr\u00e9dit de 10 % ou 12 % du brut<\/span><span class=\"ref\">Art. 24 \u00a7 1 d<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: redevances, mandats de dirigeant, artistes et sportifs<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t portugais<\/span><span class=\"ref\">Art. 24 \u00a7 1 e<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Portugal\u00a0: revenus imposables en France<\/span><span class=\"etat \">D\u00e9duction au Portugal, plafonn\u00e9e<\/span><span class=\"ref\">Art. 24 \u00a7 2<\/span><\/div><\/div><p class=\"note2\">Les cr\u00e9dits d\u2019imp\u00f4t s\u2019imputent s\u00e9par\u00e9ment, chacun dans la limite de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent aux revenus concern\u00e9s (article 24, paragraphe 1, f).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 1, a et b<\/span><p>\u00ab Les revenus autres que ceux vis\u00e9s aux paragraphes c, d et e ci-apr\u00e8s sont exon\u00e9r\u00e9s des imp\u00f4ts fran\u00e7ais vis\u00e9s \u00e0 l\u2019article 2 de la pr\u00e9sente Convention lorsque l\u2019imposition de ces revenus est attribu\u00e9e au Portugal. b) Nonobstant les dispositions du paragraphe a ci-dessus, les imp\u00f4ts fran\u00e7ais peuvent \u00eatre calcul\u00e9s sur les revenus imposables en France en vertu de la pr\u00e9sente Convention, au taux correspondant \u00e0 l\u2019ensemble des revenus imposables d\u2019apr\u00e8s la l\u00e9gislation fran\u00e7aise. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 2<\/span><p>\u00ab Lorsqu\u2019un r\u00e9sident du Portugal re\u00e7oit des revenus qui, conform\u00e9ment aux dispositions de cette Convention, sont imposables en France, le Portugal accorde sur l\u2019imp\u00f4t qu\u2019il per\u00e7oit sur les revenus de ce r\u00e9sident, une d\u00e9duction d\u2019un montant \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais sur ces revenus. Toutefois, la somme d\u00e9duite ne peut exc\u00e9der le moins \u00e9lev\u00e9 de ces montants\u00a0: a) La fraction de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 la fraction du revenu impos\u00e9 au Portugal\u00a0; b) La fraction de l\u2019imp\u00f4t portugais sur le revenu, calcul\u00e9 avant la d\u00e9duction, correspondant aux revenus impos\u00e9s en France. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le raisonnement pas \u00e0 pas<\/h2><p>L\u2019article 24 ne s\u2019applique qu\u2019apr\u00e8s avoir d\u00e9termin\u00e9 qui a le droit d\u2019imposer\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>R\u00e9sidence<\/b><span>Quel \u00c9tat est votre \u00c9tat de r\u00e9sidence au sens de l\u2019article 4\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Article du revenu<\/b><span>Quel article attribue l\u2019imposition\u00a0: seul l\u2019\u00c9tat de r\u00e9sidence, l\u2019autre \u00c9tat, ou les deux\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>C\u00f4t\u00e9 France<\/b><span>Exon\u00e9ration avec taux effectif, ou cr\u00e9dit d\u2019imp\u00f4t pour dividendes, int\u00e9r\u00eats, redevances, dirigeants, artistes et sportifs.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>C\u00f4t\u00e9 Portugal<\/b><span>D\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t fran\u00e7ais, plafonn\u00e9e.<\/span><\/div><\/li><li><span class=\"n\">5<\/span><div><b>En cas de d\u00e9saccord<\/b><span>Proc\u00e9dure amiable \u00e0 engager dans les trois ans suivant la premi\u00e8re notification (article 26).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/maison-louee-au-portugal-et-128-jours-de-presence-en-france-le-consultant\/\"><div class=\"h\"><span class=\"pill mono\">CAA Douai<\/span><small>30 mars 2023<\/small><\/div><p>Maison lou\u00e9e au Portugal et 128 jours de pr\u00e9sence en France\u00a0: le consultant salari\u00e9 et associ\u00e9 d&#x27;une soci\u00e9t\u00e9 fran\u00e7aise reste imposable en France<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/prestations-facturees-par-des-societes-portugaises-pour-un-cadre-vivant-en\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>28 juin 2023<\/small><\/div><p>Prestations factur\u00e9es par des soci\u00e9t\u00e9s portugaises pour un cadre vivant en France\u00a0: imposition en France au titre de l&#x27;article 155 A, les 183 jours au Portugal n&#x27;\u00e9tant pas prouv\u00e9s<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/salarie-se-disant-resident-portugais-mais-impose-en-commun-avec-son-epouse-en\/\"><div class=\"h\"><span class=\"pill mono\">TA Pau<\/span><small>17 novembre 2022<\/small><\/div><p>Salari\u00e9 se disant r\u00e9sident portugais mais impos\u00e9 en commun avec son \u00e9pouse en France\u00a0: la CSG et la CRDS sur une plus-value de 2 350 000 \u20ac sont maintenues<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/portugal\/#decisions\">Voir les 24 d\u00e9cisions qui concernent le Portugal \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>L\u2019article 24 ne joue que si la r\u00e9partition pr\u00e9vue par la convention est respect\u00e9e. Dans les affaires jug\u00e9es, un imp\u00f4t pay\u00e9 \u00e0 tort au Portugal sur des pensions n\u2019a pas emp\u00each\u00e9 leur imposition en France, la r\u00e9sidence fran\u00e7aise ayant \u00e9t\u00e9 retenue. Une double imposition se pr\u00e9vient donc en amont, en fixant la r\u00e9sidence et la nature de chaque revenu. \u00c0 d\u00e9faut, la proc\u00e9dure amiable de l\u2019article 26 se demande dans les trois ans suivant la premi\u00e8re notification de la mesure contest\u00e9e.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=portugal-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 situation fiscale<\/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 avez des revenus dans les deux pays et craignez d\u2019\u00eatre impos\u00e9 deux fois\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=portugal-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\/portugal\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/portugal\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/portugal\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/portugal\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/portugal\/\">Convention France\u2013Portugal : 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\/portugal\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/portugal\/pensions-retraite\/\"><small>Art. 19<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/portugal\/fonction-publique\/\"><small>Art. 20<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/portugal\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/portugal\/plus-values\/\"><small>Art. 14<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/portugal\/dividendes\/\"><small>Art. 11<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/portugal\/interets\/\"><small>Art. 12<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/portugal\/salaires\/\"><small>Art. 16<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/portugal\/double-imposition\/\" class=\"cur\"><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-20-20-100\/\">BOI-INT-DG-20-20-100 \u00b7 \u00c9limination de la double imposition<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>La France impose-t-elle des revenus d\u00e9j\u00e0 tax\u00e9s au Portugal\u00a0?<\/summary><p>Pour la plupart des revenus dont l\u2019imposition est attribu\u00e9e au Portugal, non\u00a0: ils sont exon\u00e9r\u00e9s (article 24, paragraphe 1, a). Pour les dividendes, int\u00e9r\u00eats, redevances, mandats de dirigeant et revenus d\u2019artistes et sportifs, la France impose et accorde un cr\u00e9dit d\u2019imp\u00f4t (c \u00e0 f).<\/p><\/details><details><summary>Qu\u2019est-ce que le taux effectif\u00a0?<\/summary><p>La France peut calculer l\u2019imp\u00f4t sur vos revenus imposables en France au taux correspondant \u00e0 l\u2019ensemble de vos revenus, y compris ceux exon\u00e9r\u00e9s au titre de la convention (article 24, paragraphe 1, b).<\/p><\/details><details><summary>Que faire si je suis malgr\u00e9 tout impos\u00e9 deux fois\u00a0?<\/summary><p>Saisir l\u2019autorit\u00e9 comp\u00e9tente de votre \u00c9tat de r\u00e9sidence dans les trois ans suivant la premi\u00e8re notification (article 26, paragraphe 1). Faute d\u2019accord dans un d\u00e9lai de trois ans, les questions non r\u00e9solues sont soumises \u00e0 l\u2019arbitrage si vous le demandez par \u00e9crit.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention du 14 janvier 1971, modifi\u00e9e par l\u2019avenant du 25 ao\u00fbt 2016 et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec le Portugal modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur. 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 Portugal ?<\/span><h3>Faire v\u00e9rifier ma situation fiscale\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=portugal-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Portugal<\/span><div class=\"rel\"><a href=\"\/decisions\/comptes-au-portugal-regularises-spontanement-ni-le-droit-a-l-erreur-ni-la\/\">Comptes au Portugal r\u00e9gularis\u00e9s spontan\u00e9ment\u00a0: ni le droit \u00e0 l&#x27;erreur ni la proc\u00e9dure de r\u00e9gularisation de l&#x27;article L. 62 du LPF n&#x27;effacent l&#x27;amende pour d\u00e9faut de d\u00e9claration<small>TA Versailles, 29 novembre 2022<\/small><\/a><a href=\"\/decisions\/couple-proprietaire-d-une-maison-a-cascais-mais-vivant-de-revenus-fonciers-et\/\">Couple propri\u00e9taire d&#x27;une maison \u00e0 Cascais mais vivant de revenus fonciers et de salaires fran\u00e7ais\u00a0: r\u00e9sident de France au sens de la convention franco-portugaise, y compris pour ses pensions<small>TA Dijon, 15 d\u00e9cembre 2022<\/small><\/a><a href=\"\/decisions\/depots-de-69-900-et-27-980-sur-un-compte-portugais-non-declare-faute-de-prouver\/\">D\u00e9p\u00f4ts de 69 900 \u20ac et 27 980 \u20ac sur un compte portugais non d\u00e9clar\u00e9\u00a0: faute de prouver qu&#x27;il s&#x27;agissait de b\u00e9n\u00e9fices d\u00e9j\u00e0 impos\u00e9s de SCI familiales, ils sont tax\u00e9s comme revenus<small>TA Grenoble, 15 d\u00e9cembre 2022<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/portugal\/\">Convention France\u2013Portugal : 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 Portugal ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=portugal-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\u2013Portugal \u203a Article 24 \u00b7 Double imposition Convention France\u2013PortugalConvention du 14 janvier 1971, modifi\u00e9e par l\u2019avenant du 25 ao\u00fbt 2016 et par la Convention multilat\u00e9rale sign\u00e9e le<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22200,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23369","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23369","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=23369"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23369\/revisions"}],"predecessor-version":[{"id":29237,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23369\/revisions\/29237"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22200"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}