{"id":23501,"date":"2026-11-08T13:46:06","date_gmt":"2026-11-08T12:46:06","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/sri-lanka\/revenus-immobiliers\/"},"modified":"2026-11-09T01:05:02","modified_gmt":"2026-11-09T00:05:02","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/sri-lanka\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en France ou au Sri Lanka\u00a0: quel \u00c9tat impose les loyers\u00a0? L\u2019article 6 de la convention France\u2013Sri Lanka"},"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\":\"La France peut-elle imposer des loyers per\u00e7us au Sri Lanka ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : ils ne sont imposables qu\u2019au Sri Lanka (article 6, paragraphe 1). La France les retient seulement pour calculer le taux de l\u2019imp\u00f4t sur les autres revenus (article 21, A, c).\"}},{\"@type\":\"Question\",\"name\":\"Qu\u2019englobe la notion de bien immobilier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle suit le droit de l\u2019\u00c9tat de situation et comprend en tout cas les accessoires, les droits r\u00e9gis par le droit priv\u00e9 de la propri\u00e9t\u00e9 fonci\u00e8re, l\u2019usufruit et certains droits sur les gisements (article 6, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Les revenus d\u2019une exploitation agricole sont-ils concern\u00e9s ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, l\u2019article 6, paragraphe 3, vise l\u2019exploitation directe, la location, l\u2019affermage et toute autre forme d\u2019exploitation de biens immobiliers.\"}}]}<\/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\/sri-lanka\/\">France\u2013Sri Lanka<\/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\u2013Sri Lanka<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Colombo le 17 septembre 1981, approuv\u00e9e par la loi n\u00b0 82-479 du 10 juin 1982<\/span><\/div>\n<h1>Vous louez un bien en France ou au Sri Lanka\u00a0: quel \u00c9tat impose les loyers\u00a0? L\u2019article 6 de la convention France\u2013Sri Lanka<\/h1>\n<p class=\"lead\">Les revenus d\u2019un bien immobilier ne sont imposables que dans l\u2019\u00c9tat o\u00f9 il se trouve. L\u2019\u00c9tat de r\u00e9sidence du propri\u00e9taire les exon\u00e8re, mais en tient compte pour fixer le taux de l\u2019imp\u00f4t sur ses autres revenus.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/sri-lanka\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/sri-lanka\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/sri-lanka\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/sri-lanka\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-sri-lanka.webp\" alt=\"Sigiriya, Sri Lanka\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 6 \u00b7 Loyers<\/span><b>Sigiriya, Sri Lanka<\/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 ne sont imposables que dans cet autre \u00c9tat (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).<\/li><li>Pour un r\u00e9sident de France, ces revenus imposables au Sri Lanka sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais, calcul\u00e9 au taux correspondant \u00e0 l\u2019ensemble des revenus (article 21, A, a et c).<\/li><li>Pour un r\u00e9sident du Sri Lanka, des loyers imposables en France sont exon\u00e9r\u00e9s d\u2019imp\u00f4t sri-lankais, avec la m\u00eame r\u00e8gle de taux (article 21, B, a et c).<\/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, bien situ\u00e9 au Sri Lanka<\/span><span class=\"etat \">Sri Lanka seulement\u00a0; taux effectif en France<\/span><span class=\"ref\">Art. 6 et 21 A<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Sri Lanka, bien situ\u00e9 en France<\/span><span class=\"etat fr\">France seulement\u00a0; taux effectif au Sri Lanka<\/span><span class=\"ref\">Art. 6 et 21 B<\/span><\/div><div class=\"r\"><span>Bien situ\u00e9 dans l\u2019\u00c9tat de r\u00e9sidence<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence<\/span><span class=\"ref\">Art. 6<\/span><\/div><div class=\"r\"><span>Navire ou a\u00e9ronef<\/span><span class=\"etat \">Pas un bien immobilier au sens de l\u2019article 6<\/span><span class=\"ref\">Art. 6 \u00a7 2<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\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 tire de biens immobiliers situ\u00e9s dans l&#x27;autre Etat ne sont imposables que dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 21, A, c<\/span><p>\u00ab Nonobstant les dispositions des alin\u00e9as a et b, l&#x27;imp\u00f4t fran\u00e7ais est calcul\u00e9, sur les revenus imposables en France en vertu de la pr\u00e9sente Convention, au taux correspondant au total des revenus imposables selon la l\u00e9gislation fran\u00e7aise. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Comment la double imposition est \u00e9vit\u00e9e<\/h2><p>Pour un r\u00e9sident de France qui loue un bien au Sri Lanka\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imposition au Sri Lanka<\/b><span>Seul le Sri Lanka, \u00c9tat de situation du bien, impose les loyers (article 6).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Exon\u00e9ration en France<\/b><span>La France exon\u00e8re ces revenus (article 21, A, a).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Taux effectif<\/b><span>Elle en tient compte pour calculer le taux applicable aux autres revenus (article 21, A, c).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Les loyers d\u2019un bien au Sri Lanka ne supportent pas deux imp\u00f4ts, mais ils restent pris en compte en France pour fixer le taux de l\u2019imp\u00f4t sur les autres revenus. La notion de bien immobilier suit le droit de l\u2019\u00c9tat de situation et couvre aussi l\u2019usufruit et les droits li\u00e9s \u00e0 la propri\u00e9t\u00e9 fonci\u00e8re. Un investissement locatif se pr\u00e9pare en identifiant les d\u00e9clarations \u00e0 faire dans chaque \u00c9tat.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=sri-lanka-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 revenus locatifs<\/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 poss\u00e9dez un bien locatif au Sri Lanka, ou en France en vivant au Sri Lanka\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=sri-lanka-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\/sri-lanka\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/sri-lanka\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/sri-lanka\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/sri-lanka\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/sri-lanka\/\">Convention France\u2013Sri Lanka : 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\/sri-lanka\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/pensions-retraite\/\"><small>Art. 16<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/fonction-publique\/\"><small>Art. 17<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/plus-values\/\"><small>Art. 20<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/salaires\/\"><small>Art. 13<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/double-imposition\/\"><small>Art. 21<\/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>La France peut-elle imposer des loyers per\u00e7us au Sri Lanka\u00a0?<\/summary><p>Non\u00a0: ils ne sont imposables qu\u2019au Sri Lanka (article 6, paragraphe 1). La France les retient seulement pour calculer le taux de l\u2019imp\u00f4t sur les autres revenus (article 21, A, c).<\/p><\/details><details><summary>Qu\u2019englobe la notion de bien immobilier\u00a0?<\/summary><p>Elle suit le droit de l\u2019\u00c9tat de situation et comprend en tout cas les accessoires, les droits r\u00e9gis par le droit priv\u00e9 de la propri\u00e9t\u00e9 fonci\u00e8re, l\u2019usufruit et certains droits sur les gisements (article 6, paragraphe 2).<\/p><\/details><details><summary>Les revenus d\u2019une exploitation agricole sont-ils concern\u00e9s\u00a0?<\/summary><p>Oui, l\u2019article 6, paragraphe 3, vise l\u2019exploitation directe, la location, l\u2019affermage et toute autre forme d\u2019exploitation de biens immobiliers.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Colombo le 17 septembre 1981, approuv\u00e9e par la loi n\u00b0 82-479 du 10 juin 1982 \u2014 Convention avec le Sri Lanka (impots.gouv.fr). Statut : En vigueur depuis le 18 novembre 1982. 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 Sri Lanka ?<\/span><h3>Faire le point sur mes revenus locatifs\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=sri-lanka-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\/sri-lanka\/\">Convention France\u2013Sri Lanka : 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 Sri Lanka ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=sri-lanka-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\u2013Sri Lanka \u203a Article 6 \u00b7 Revenus immobiliers Convention France\u2013Sri LankaConvention sign\u00e9e \u00e0 Colombo le 17 septembre 1981, approuv\u00e9e par la loi n\u00b0 82-479 du 10 juin<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22509,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23501","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23501","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=23501"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23501\/revisions"}],"predecessor-version":[{"id":29491,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23501\/revisions\/29491"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22509"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}