{"id":23393,"date":"2026-11-08T13:30:38","date_gmt":"2026-11-08T12:30:38","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/quebec\/revenus-immobiliers\/"},"modified":"2026-11-09T00:53:38","modified_gmt":"2026-11-08T23:53:38","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/quebec\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien au Qu\u00e9bec ou en France\u00a0: qui impose les loyers\u00a0? L\u2019article 6 de l\u2019entente fiscale"},"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\":\"Mes loyers qu\u00e9b\u00e9cois sont-ils impos\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, mais vous avez droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 22, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Ma r\u00e9sidence en France peut-elle \u00eatre tax\u00e9e d\u2019apr\u00e8s sa valeur locative si je vis au Qu\u00e9bec ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Un r\u00e9sident du Qu\u00e9bec qui dispose d\u2019une ou plusieurs r\u00e9sidences en France ne peut y \u00eatre soumis \u00e0 un imp\u00f4t sur le revenu selon une base forfaitaire d\u00e9termin\u00e9e d\u2019apr\u00e8s leur valeur locative (article 28, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"La vente de l\u2019immeuble rel\u00e8ve-t-elle aussi de l\u2019article 6 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 6, paragraphe 3, vise aussi les b\u00e9n\u00e9fices provenant de l\u2019ali\u00e9nation de biens immobiliers ; les gains en capital sont par ailleurs trait\u00e9s \u00e0 l\u2019article 13, qui les rend imposables dans la Partie o\u00f9 les biens sont situ\u00e9s.\"}}]}<\/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\/quebec\/\">France\u2013Qu\u00e9bec<\/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\u2013Qu\u00e9bec<\/span><span class=\"metaline\">Entente fiscale du 1er septembre 1987 entre la France et le Qu\u00e9bec, modifi\u00e9e par l\u2019avenant du 3 septembre 2002<\/span><\/div>\n<h1>Vous louez un bien au Qu\u00e9bec ou en France\u00a0: qui impose les loyers\u00a0? L\u2019article 6 de l\u2019entente fiscale<\/h1>\n<p class=\"lead\">Les loyers et autres revenus d\u2019un bien immobilier sont imposables dans la Partie o\u00f9 ce bien est situ\u00e9. Pour un r\u00e9sident de France qui loue au Qu\u00e9bec, ces revenus sont pris en compte en France, avec un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/quebec\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/quebec\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/quebec\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/quebec\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-quebec.webp\" alt=\"Qu\u00e9bec, Canada\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 6 \u00b7 Loyers<\/span><b>Qu\u00e9bec, Canada<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus des biens immobiliers, y compris ceux des exploitations agricoles ou foresti\u00e8res, sont imposables dans la Partie o\u00f9 ces biens sont situ\u00e9s (article 6, paragraphe 1).<\/li><li>La r\u00e8gle couvre l\u2019exploitation directe, la location, l\u2019affermage et toute autre forme d\u2019exploitation (article 6, paragraphe 3)\u00a0; la notion d\u2019immeuble comprend les options et promesses de vente (paragraphe 2).<\/li><li>Le droit de jouissance d\u2019un immeuble procur\u00e9 par des actions ou parts d\u2019une soci\u00e9t\u00e9 est imposable dans la Partie o\u00f9 se trouve l\u2019immeuble (article 6, paragraphe 5).<\/li><li>Pour un r\u00e9sident de France, ces loyers ouvrent droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 22, paragraphe 1, a, i).<\/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 de France, appartement lou\u00e9 au Qu\u00e9bec<\/span><span class=\"etat \">Qu\u00e9bec\u00a0; en France, cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 6 et 22 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Qu\u00e9bec, bien lou\u00e9 en France<\/span><span class=\"etat fr\">France\u00a0; imp\u00f4t fran\u00e7ais d\u00e9duit de l\u2019imp\u00f4t qu\u00e9b\u00e9cois<\/span><span class=\"ref\">Art. 6 et 22 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Qu\u00e9bec disposant d\u2019une r\u00e9sidence en France<\/span><span class=\"etat \">Pas d\u2019imp\u00f4t forfaitaire sur la valeur locative en France<\/span><span class=\"ref\">Art. 28 \u00a7 2<\/span><\/div><div class=\"r\"><span>Associ\u00e9 d\u2019une soci\u00e9t\u00e9 qui lui donne la jouissance d\u2019un immeuble<\/span><span class=\"etat \">Partie de situation de l\u2019immeuble<\/span><span class=\"ref\">Art. 6 \u00a7 5<\/span><\/div><\/div><p class=\"note2\">Au Qu\u00e9bec, l\u2019imp\u00f4t fran\u00e7ais n\u2019est d\u00e9duit de l\u2019imp\u00f4t qu\u00e9b\u00e9cois que pour la fraction qui n\u2019est pas imputable sur l\u2019imp\u00f4t payable au gouvernement du Canada (article 22, paragraphe 2, a).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 6, paragraphes 1 et 3<\/span><p>\u00ab Les revenus de biens immobiliers y compris les revenus des exploitations agricoles ou foresti\u00e8res sont imposables dans la Partie contractante o\u00f9 ces biens sont situ\u00e9s. [\u2026] Les dispositions du paragraphe 1 s&#x27;appliquent aux revenus provenant de l&#x27;exploitation directe, de la location ou de l&#x27;affermage ainsi que de toute autre forme d&#x27;exploitation de biens immobiliers et aux b\u00e9n\u00e9fices provenant de l&#x27;ali\u00e9nation de tels biens. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 28, paragraphe 2<\/span><p>\u00ab Une personne physique qui est un r\u00e9sident d&#x27;une Partie contractante et qui dispose d&#x27;une ou de plusieurs r\u00e9sidences sur le territoire de l&#x27;autre Partie contractante ne peut \u00eatre soumise dans cette autre Partie \u00e0 un imp\u00f4t sur le revenu selon une base forfaitaire d\u00e9termin\u00e9e d&#x27;apr\u00e8s la valeur locative de cette ou de ces r\u00e9sidences. \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 6, paragraphe 2, modifi\u00e9 et paragraphe 5 ajout\u00e9 par l\u2019article 6 de l\u2019avenant du 3 septembre 2002. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le m\u00e9canisme pour un r\u00e9sident de France<\/h2><p>Des loyers qu\u00e9b\u00e9cois per\u00e7us par un r\u00e9sident de France suivent quatre \u00e9tapes (articles 6 et 22)\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imposition au Qu\u00e9bec<\/b><span>Les loyers sont imposables dans la Partie o\u00f9 se trouve le bien.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Prise en compte en France<\/b><span>Ils entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t qu\u00e9b\u00e9cois n\u2019en est pas d\u00e9ductible.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces loyers.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Calcul du cr\u00e9dit<\/b><span>Montant net imposable multipli\u00e9 par le taux moyen de l\u2019imp\u00f4t fran\u00e7ais (article 22, paragraphe 1, d).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/retraites-de-saint-nazaire-percevant-des-rentes-du-quebec-ce-sont-des-pensions\/\"><div class=\"h\"><span class=\"pill mono\">TA Nantes<\/span><small>30 septembre 2022<\/small><\/div><p>Retrait\u00e9s de Saint-Nazaire percevant des \u00ab\u00a0rentes\u00a0\u00bb du Qu\u00e9bec\u00a0: ce sont des pensions de retraite au sens de la convention franco-canadienne, et le cr\u00e9dit d&#x27;imp\u00f4t est limit\u00e9 \u00e0 l&#x27;imp\u00f4t fran\u00e7ais<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/quebec\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Qu\u00e9bec \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un r\u00e9sident de France qui loue un bien au Qu\u00e9bec ne paie pas d\u2019imp\u00f4t fran\u00e7ais suppl\u00e9mentaire sur ces loyers, mais ils entrent dans le calcul de l\u2019imp\u00f4t d\u00fb sur ses autres revenus. Un r\u00e9sident du Qu\u00e9bec qui garde une r\u00e9sidence en France y est prot\u00e9g\u00e9 contre une imposition forfaitaire fond\u00e9e sur la valeur locative, mais reste imposable en France sur des loyers s\u2019il la loue. Les r\u00e8gles f\u00e9d\u00e9rales canadiennes, pr\u00e9vues par la convention France\u2013Canada, s\u2019ajoutent \u00e0 celles de l\u2019entente.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=quebec-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 \u00e9tudier mon projet immobilier<\/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 d\u00e9tenez un bien en France en vivant au Qu\u00e9bec, ou l\u2019inverse\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=quebec-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\/quebec\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/quebec\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/quebec\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/quebec\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/quebec\/\">Convention France\u2013Qu\u00e9bec : 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\/quebec\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/quebec\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/quebec\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/quebec\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/quebec\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/quebec\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/quebec\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/quebec\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/quebec\/double-imposition\/\"><small>Art. 22<\/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 qu\u00e9b\u00e9cois sont-ils impos\u00e9s en France\u00a0?<\/summary><p>Ils sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, mais vous avez droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 22, paragraphe 1, a, i).<\/p><\/details><details><summary>Ma r\u00e9sidence en France peut-elle \u00eatre tax\u00e9e d\u2019apr\u00e8s sa valeur locative si je vis au Qu\u00e9bec\u00a0?<\/summary><p>Non. Un r\u00e9sident du Qu\u00e9bec qui dispose d\u2019une ou plusieurs r\u00e9sidences en France ne peut y \u00eatre soumis \u00e0 un imp\u00f4t sur le revenu selon une base forfaitaire d\u00e9termin\u00e9e d\u2019apr\u00e8s leur valeur locative (article 28, paragraphe 2).<\/p><\/details><details><summary>La vente de l\u2019immeuble rel\u00e8ve-t-elle aussi de l\u2019article 6\u00a0?<\/summary><p>L\u2019article 6, paragraphe 3, vise aussi les b\u00e9n\u00e9fices provenant de l\u2019ali\u00e9nation de biens immobiliers\u00a0; les gains en capital sont par ailleurs trait\u00e9s \u00e0 l\u2019article 13, qui les rend imposables dans la Partie o\u00f9 les biens sont situ\u00e9s.<\/p><\/details><\/div>\n<p class=\"source\">Source : Entente fiscale du 1er septembre 1987 entre la France et le Qu\u00e9bec, modifi\u00e9e par l\u2019avenant du 3 septembre 2002 \u2014 Convention avec le Qu\u00e9bec (impots.gouv.fr). Statut : En vigueur\u00a0; l\u2019entente porte sur les imp\u00f4ts per\u00e7us par le gouvernement du Qu\u00e9bec, l\u2019imp\u00f4t f\u00e9d\u00e9ral canadien relevant de la convention France\u2013Canada. 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 Qu\u00e9bec ?<\/span><h3>Faire \u00e9tudier mon projet immobilier\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=quebec-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\/quebec\/\">Convention France\u2013Qu\u00e9bec : 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 Qu\u00e9bec ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=quebec-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\u2013Qu\u00e9bec \u203a Article 6 \u00b7 Revenus immobiliers Convention France\u2013Qu\u00e9becEntente fiscale du 1er septembre 1987 entre la France et le Qu\u00e9bec, modifi\u00e9e par l\u2019avenant du 3 septembre 2002<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22497,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23393","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23393","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=23393"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23393\/revisions"}],"predecessor-version":[{"id":29284,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23393\/revisions\/29284"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22497"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}