{"id":23382,"date":"2026-11-08T13:29:07","date_gmt":"2026-11-08T12:29:07","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/qatar\/plus-values\/"},"modified":"2026-11-08T13:29:07","modified_gmt":"2026-11-08T12:29:07","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/qatar\/plus-values\/","title":{"rendered":"Vente d\u2019un bien ou de titres entre la France et le Qatar\u00a0: qui impose la plus-value\u00a0? 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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\":\"Je vis \u00e0 Doha et je vends ma maison en France : qui impose la plus-value ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La France, \u00c9tat o\u00f9 se trouve l\u2019immeuble (article 11, paragraphe 1, a).\"}},{\"@type\":\"Question\",\"name\":\"Quand une participation est-elle substantielle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Quand le c\u00e9dant d\u00e9tient, directement ou indirectement, des titres donnant droit \u00e0 plus de 25 % des b\u00e9n\u00e9fices de la soci\u00e9t\u00e9 (article 11, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Et un portefeuille d\u2019actions cot\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Hors immeubles, soci\u00e9t\u00e9s immobili\u00e8res, participations substantielles et biens d\u2019un \u00e9tablissement stable, le gain n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 11, paragraphe 4).\"}}]}<\/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\/qatar\/\">France\u2013Qatar<\/a> \u203a Article 11 \u00b7 Plus-values<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Qatar<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 4 d\u00e9cembre 1990, modifi\u00e9e par l\u2019\u00e9change de lettres du 12 janvier 1993, par l\u2019avenant sign\u00e9 \u00e0 Doha le 14 janvier 2008 et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Vente d\u2019un bien ou de titres entre la France et le Qatar\u00a0: qui impose la plus-value\u00a0? L\u2019article 11 de la convention<\/h1>\n<p class=\"lead\">La plus-value sur un immeuble, ou sur des titres d\u2019une soci\u00e9t\u00e9 \u00e0 plus de 80 % immobili\u00e8re, est imposable dans l\u2019\u00c9tat du bien. Une participation substantielle est imposable dans l\u2019\u00c9tat de la soci\u00e9t\u00e9. Les autres gains ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du vendeur.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/qatar\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/qatar\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/qatar\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/qatar\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-qatar.webp\" alt=\"Doha, Qatar\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 11 \u00b7 Plus-values<\/span><b>Doha, Qatar<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les gains tir\u00e9s de la vente d\u2019un immeuble situ\u00e9 dans l\u2019autre \u00c9tat sont imposables dans cet \u00c9tat (article 11, paragraphe 1, a).<\/li><li>Les titres d\u2019une soci\u00e9t\u00e9 dont l\u2019actif est constitu\u00e9 pour plus de 80 % de biens immobiliers sont imposables dans l\u2019\u00c9tat des immeubles, si sa l\u00e9gislation les traite comme des immeubles (article 11, paragraphe 1, b).<\/li><li>Les titres d\u2019une participation substantielle, plus de 25 % des b\u00e9n\u00e9fices, sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de la soci\u00e9t\u00e9 (article 11, paragraphe 2).<\/li><li>Les autres gains ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 11, paragraphe 4).<\/li><\/ul><\/div>\n<h2>Qui impose votre plus-value\u00a0?<\/h2><div class=\"qt\"><div class=\"r h mono\"><span>Votre situation<\/span><span>Qui impose<\/span><span>Texte<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Qatar vendant un immeuble en France<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 11 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 \u00e0 plus de 80 % immobili\u00e8re<\/span><span class=\"etat \">\u00c9tat des immeubles<\/span><span class=\"ref\">Art. 11 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Participation de plus de 25 % des b\u00e9n\u00e9fices<\/span><span class=\"etat \">\u00c9tat de la soci\u00e9t\u00e9\u00a0; cr\u00e9dit en France si r\u00e9sident de France<\/span><span class=\"ref\">Art. 11 \u00a7 2 et 20 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Actions cot\u00e9es et autres biens<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence du c\u00e9dant seulement<\/span><span class=\"ref\">Art. 11 \u00a7 4<\/span><\/div><\/div><p class=\"note2\">Les immeubles affect\u00e9s par la soci\u00e9t\u00e9 \u00e0 sa propre exploitation industrielle, commerciale ou agricole ne comptent pas pour le seuil de 80 % (article 11, paragraphe 1, b).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 2<\/span><p>\u00ab Les gains provenant de l&#x27;ali\u00e9nation d&#x27;actions, parts ou droits &#8211; autres que les actions, parts ou droits vis\u00e9s au b du paragraphe 1 &#8211; qui font partie d&#x27;une participation substantielle dans une soci\u00e9t\u00e9 sont imposables dans l&#x27;Etat dont la soci\u00e9t\u00e9 est un r\u00e9sident. On consid\u00e8re qu&#x27;il existe une participation substantielle quand le c\u00e9dant d\u00e9tient, directement ou indirectement, des actions, parts ou droits dont le total donne droit \u00e0 plus de 25 p. cent des b\u00e9n\u00e9fices de la soci\u00e9t\u00e9. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 4<\/span><p>\u00ab Les gains provenant de l&#x27;ali\u00e9nation de tous biens autres que ceux vis\u00e9s aux paragraphes 1, 2 et 3 ne sont imposables que dans l&#x27;Etat dont le c\u00e9dant est un r\u00e9sident. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Comment la France \u00e9vite la double imposition<\/h2><p>Pour un r\u00e9sident de France qui r\u00e9alise un gain imposable au Qatar, l\u2019article 20 distingue\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Participation substantielle<\/b><span>Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Qatar, dans la limite de l\u2019imp\u00f4t fran\u00e7ais (article 20, paragraphe 1, a, i).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Autres gains imposables au Qatar<\/b><span>Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 20, paragraphe 1, a, ii).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Gain non inclus dans la base au Qatar<\/b><span>La France peut l\u2019imposer selon sa l\u00e9gislation interne (article 20, paragraphe 3).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un expatri\u00e9 r\u00e9sident du Qatar qui c\u00e8de un bien immobilier en France reste imposable en France sur la plus-value. Pour des titres, le seuil de 25 % des b\u00e9n\u00e9fices et la part immobili\u00e8re de la soci\u00e9t\u00e9 d\u00e9cident de l\u2019\u00c9tat qui impose. Le moment de la cession par rapport au d\u00e9part et la composition de l\u2019actif se v\u00e9rifient avant de signer.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=qatar-plus-values-portee\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>Pr\u00e9parer la cession avec un conseil<\/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 envisagez de vendre un bien immobilier ou des titres en \u00e9tant install\u00e9 au Qatar\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=qatar-plus-values-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/qatar\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/qatar\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/qatar\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/qatar\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/qatar\/\">Convention France\u2013Qatar : tous les sujets<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/qatar\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/qatar\/pensions-retraite\/\"><small>Art. 14<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/qatar\/fonction-publique\/\"><small>Art. 15<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/qatar\/revenus-immobiliers\/\"><small>Art. 5<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/qatar\/plus-values\/\" class=\"cur\"><small>Art. 11<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/qatar\/dividendes\/\"><small>Art. 8<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/qatar\/interets\/\"><small>Art. 9<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/qatar\/salaires\/\"><small>Art. 13<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/qatar\/double-imposition\/\"><small>Art. 20<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Je vis \u00e0 Doha et je vends ma maison en France\u00a0: qui impose la plus-value\u00a0?<\/summary><p>La France, \u00c9tat o\u00f9 se trouve l\u2019immeuble (article 11, paragraphe 1, a).<\/p><\/details><details><summary>Quand une participation est-elle substantielle\u00a0?<\/summary><p>Quand le c\u00e9dant d\u00e9tient, directement ou indirectement, des titres donnant droit \u00e0 plus de 25 % des b\u00e9n\u00e9fices de la soci\u00e9t\u00e9 (article 11, paragraphe 2).<\/p><\/details><details><summary>Et un portefeuille d\u2019actions cot\u00e9es\u00a0?<\/summary><p>Hors immeubles, soci\u00e9t\u00e9s immobili\u00e8res, participations substantielles et biens d\u2019un \u00e9tablissement stable, le gain n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 11, paragraphe 4).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 4 d\u00e9cembre 1990, modifi\u00e9e par l\u2019\u00e9change de lettres du 12 janvier 1993, par l\u2019avenant sign\u00e9 \u00e0 Doha le 14 janvier 2008 et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec le Qatar modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur\u00a0; la Convention multilat\u00e9rale s\u2019applique au Qatar depuis le 1er avril 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 au Qatar ?<\/span><h3>Pr\u00e9parer la cession avec un conseil\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=qatar-plus-values-side\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>R\u00e9server un bilan de 30 min<\/a>\n<a class=\"btn ghost\" href=\"https:\/\/wa.me\/33601773296\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M8 14.5a6.5 6.5 0 1 0-5.6-3.2L1.5 14.5l3.3-.9A6.5 6.5 0 0 0 8 14.5Z\"\/><\/svg>\u00c9crire sur WhatsApp<\/a>\n<p class=\"trust\">Depuis 2013 \u00e0 Lyon \u00b7 Expatriation et patrimoines internationaux<\/p><\/div>\n<a class=\"diag\" href=\"\/diagnostic\/\"><div><b>Diagnostic express en 30 secondes<\/b><span>Cinq questions, la marche \u00e0 suivre pour votre situation.<\/span><\/div><i>\u2192<\/i><\/a>\n\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/qatar\/\">Convention France\u2013Qatar : 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 Qatar ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=qatar-plus-values-sticky\">Bilan de 30 min<\/a><\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Conventions fiscales \u203a France\u2013Qatar \u203a Article 11 \u00b7 Plus-values Convention France\u2013QatarConvention sign\u00e9e \u00e0 Paris le 4 d\u00e9cembre 1990, modifi\u00e9e par l\u2019\u00e9change de lettres du 12 janvier 1993, par l\u2019avenant sign\u00e9<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22496,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23382","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23382","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=23382"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23382\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22496"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}