{"id":23610,"date":"2026-11-08T14:02:57","date_gmt":"2026-11-08T13:02:57","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/zambie\/salaires\/"},"modified":"2026-11-09T01:17:15","modified_gmt":"2026-11-09T00:17:15","slug":"salaires","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/zambie\/salaires\/","title":{"rendered":"Salari\u00e9 en mission en Zambie ou en France\u00a0: o\u00f9 payez-vous l\u2019imp\u00f4t sur votre r\u00e9mun\u00e9ration\u00a0? L\u2019article 14"},"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\":\"Comment se comptent les 183 jours ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Au total, une ou plusieurs p\u00e9riodes de s\u00e9jour au cours de l\u2019ann\u00e9e d\u2019imposition (article 14, paragraphes 1 et 2, a).\"}},{\"@type\":\"Question\",\"name\":\"L\u2019article 14 vise-t-il aussi les professions lib\u00e9rales ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : il couvre les b\u00e9n\u00e9fices ou r\u00e9mun\u00e9rations de services personnels, y compris les professions lib\u00e9rales, \u00e0 condition de n\u2019avoir aucun bureau ou centre fixe d\u2019affaires dans l\u2019\u00c9tat d\u2019activit\u00e9.\"}},{\"@type\":\"Question\",\"name\":\"Un enseignant d\u00e9tach\u00e9 en Zambie est-il impos\u00e9 sur place ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Un professeur qui enseigne dans un \u00e9tablissement de l\u2019autre \u00c9tat pendant une r\u00e9sidence temporaire de deux ans au plus est exon\u00e9r\u00e9 dans cet \u00c9tat (article 17).\"}}]}<\/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\/zambie\/\">France\u2013Zambie<\/a> \u203a Article 14 \u00b7 Salaires<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Zambie<\/span><span class=\"metaline\">Convention entre la France et le Royaume-Uni sign\u00e9e \u00e0 Paris le 14 d\u00e9cembre 1950, \u00e9tendue \u00e0 la F\u00e9d\u00e9ration de Rhod\u00e9sie et du Nyassaland par l\u2019\u00e9change de lettres du 5 novembre 1963, extension maintenue pour la Zambie par l\u2019\u00e9change de lettres du 31 d\u00e9cembre 1963<\/span><\/div>\n<h1>Salari\u00e9 en mission en Zambie ou en France\u00a0: o\u00f9 payez-vous l\u2019imp\u00f4t sur votre r\u00e9mun\u00e9ration\u00a0? L\u2019article 14<\/h1>\n<p class=\"lead\">Un r\u00e9sident de la Zambie qui travaille en France, ou l\u2019inverse, est exon\u00e9r\u00e9 d\u2019imp\u00f4t dans le pays de travail \u00e0 trois conditions\u00a0: un s\u00e9jour de 183 jours au plus dans l\u2019ann\u00e9e d\u2019imposition, un employeur r\u00e9sident de son pays de r\u00e9sidence, et une r\u00e9mun\u00e9ration impos\u00e9e dans ce pays.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/zambie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/zambie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/zambie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/zambie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-zambie.webp\" alt=\"Chutes Victoria, Zambie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 14 \u00b7 Salaires<\/span><b>Chutes Victoria, Zambie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Un r\u00e9sident de la Zambie est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais sur les r\u00e9mun\u00e9rations de services rendus en France s\u2019il y a s\u00e9journ\u00e9 au plus 183 jours au total au cours de l\u2019ann\u00e9e d\u2019imposition (article 14, paragraphe 1, a).<\/li><li>Pour un emploi, les services doivent \u00eatre rendus pour le compte d\u2019une personne r\u00e9sidant en Zambie, et la r\u00e9mun\u00e9ration doit \u00eatre soumise \u00e0 l\u2019imp\u00f4t de la Zambie (article 14, paragraphe 1, b et c).<\/li><li>La r\u00e8gle est sym\u00e9trique pour un r\u00e9sident de France travaillant en Zambie, \u00e0 condition que sa r\u00e9mun\u00e9ration soit soumise \u00e0 l\u2019imp\u00f4t fran\u00e7ais (article 14, paragraphe 2).<\/li><li>Les artistes de th\u00e9\u00e2tre, de cin\u00e9ma ou de la radio, les musiciens et les athl\u00e8tes sont exclus (article 14, paragraphe 3).<\/li><\/ul><\/div>\n<h2>Qui impose votre salaire\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, mission en Zambie de 183 jours au plus, employeur r\u00e9sident de France, salaire impos\u00e9 en France<\/span><span class=\"etat \">Exon\u00e9r\u00e9 en Zambie<\/span><span class=\"ref\">Art. 14 \u00a7 2<\/span><\/div><div class=\"r\"><span>S\u00e9jour sup\u00e9rieur \u00e0 183 jours dans l\u2019ann\u00e9e d\u2019imposition<\/span><span class=\"etat \">Pas d\u2019exon\u00e9ration dans l\u2019\u00c9tat d\u2019activit\u00e9<\/span><span class=\"ref\">Art. 14 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>Employeur r\u00e9sident de l\u2019\u00c9tat d\u2019activit\u00e9<\/span><span class=\"etat \">Pas d\u2019exon\u00e9ration dans l\u2019\u00c9tat d\u2019activit\u00e9<\/span><span class=\"ref\">Art. 14 \u00a7 1 et 2, b<\/span><\/div><div class=\"r\"><span>Enseignant en s\u00e9jour temporaire de deux ans au plus<\/span><span class=\"etat \">Exon\u00e9r\u00e9 dans l\u2019\u00c9tat d\u2019accueil<\/span><span class=\"ref\">Art. 17<\/span><\/div><\/div><p class=\"note2\">Les r\u00e9mun\u00e9rations de services rendus dans un \u00c9tat y ont leur source pour l\u2019application de l\u2019article 20 (article 20, paragraphe 4). Les \u00e9tudiants et apprentis sont exon\u00e9r\u00e9s sur les versements re\u00e7us de leur pays d\u2019origine (article 18).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 14, paragraphe 1<\/span><p>\u00ab Toute personne physique qui est un r\u00e9sident du Royaume-Uni sera exon\u00e9r\u00e9e de l&#x27;imp\u00f4t fran\u00e7ais sur les b\u00e9n\u00e9fices ou les r\u00e9mun\u00e9rations relatives aux services personnels (y compris les services des professions lib\u00e9rales) rendus en France au cours de l&#x27;ann\u00e9e d&#x27;imposition \u00e0 la condition\u00a0: a) Qu&#x27;elle ait s\u00e9journ\u00e9 en France pendant une ou des p\u00e9riodes ne d\u00e9passant pas au total cent quatre-vingt-trois jours au cours de ladite ann\u00e9e, et b) 1\u00b0 que, s&#x27;agissant d&#x27;un emploi, les services soient rendus pour le compte d&#x27;une personne r\u00e9sidant dans le Royaume-Uni\u00a0; \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 14, paragraphe 2, c<\/span><p>\u00ab Que les profits ou r\u00e9mun\u00e9rations soient soumis \u00e0 l&#x27;imp\u00f4t fran\u00e7ais. \u00bb<\/p><\/div><\/div><p class=\"note2\">Dans le texte de 1950, \u00ab\u00a0Royaume-Uni\u00a0\u00bb se lit comme visant la Zambie (annexe \u00e0 l\u2019\u00e9change de lettres du 5 novembre 1963, point I, et \u00e9change de lettres du 31 d\u00e9cembre 1963). Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Les conditions de l\u2019exon\u00e9ration<\/h2><p>Pour un r\u00e9sident de France envoy\u00e9 en Zambie, les trois conditions de l\u2019article 14, paragraphe 2, sont cumulatives\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>183 jours au plus<\/b><span>S\u00e9jour en Zambie ne d\u00e9passant pas au total 183 jours au cours de l\u2019ann\u00e9e d\u2019imposition.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Employeur r\u00e9sident de France<\/b><span>Les services sont rendus pour le compte d\u2019une personne r\u00e9sidant en France.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Imposition en France<\/b><span>La r\u00e9mun\u00e9ration est soumise \u00e0 l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Une condition manque\u00a0?<\/b><span>La Zambie peut imposer selon sa l\u00e9gislation\u00a0; la France applique l\u2019article 20 pour \u00e9viter la double imposition.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Les 183 jours se comptent dans l\u2019ann\u00e9e d\u2019imposition, et la troisi\u00e8me condition est propre \u00e0 cette convention ancienne\u00a0: l\u2019exon\u00e9ration dans le pays de travail suppose que la r\u00e9mun\u00e9ration soit r\u00e9ellement impos\u00e9e dans le pays de r\u00e9sidence. Une mission en Zambie d\u2019un salari\u00e9 qui ne serait impos\u00e9 nulle part ne remplit donc pas l\u2019article 14. La dur\u00e9e de s\u00e9jour se suit au jour pr\u00e8s et le lieu d\u2019imposition se v\u00e9rifie avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=zambie-salaires-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 mission \u00e0 l\u2019\u00e9tranger<\/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 partez en mission en Zambie pour un employeur fran\u00e7ais, 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=zambie-salaires-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/zambie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/zambie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/zambie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/zambie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/zambie\/\">Convention France\u2013Zambie : 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\/zambie\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/zambie\/pensions-retraite\/\"><small>Art. 15<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/zambie\/fonction-publique\/\"><small>Art. 13<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/zambie\/revenus-immobiliers\/\"><small>Art. 12<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/zambie\/plus-values\/\"><small>Art. 11<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/zambie\/dividendes\/\"><small>Art. 9<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/zambie\/interets\/\"><small>Art. 9<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/zambie\/salaires\/\" class=\"cur\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/zambie\/double-imposition\/\"><small>Art. 20<\/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-int-dg-20-10-10\/\">BOI-INT-DG-20-10-10 \u00b7 Domicile fiscal et r\u00e9sidence conventionnelle<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-domic-10-20-10\/\">BOI-IR-DOMIC-10-20-10 \u00b7 Calcul de l\u2019imp\u00f4t des non-r\u00e9sidents<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Comment se comptent les 183 jours\u00a0?<\/summary><p>Au total, une ou plusieurs p\u00e9riodes de s\u00e9jour au cours de l\u2019ann\u00e9e d\u2019imposition (article 14, paragraphes 1 et 2, a).<\/p><\/details><details><summary>L\u2019article 14 vise-t-il aussi les professions lib\u00e9rales\u00a0?<\/summary><p>Oui\u00a0: il couvre les b\u00e9n\u00e9fices ou r\u00e9mun\u00e9rations de services personnels, y compris les professions lib\u00e9rales, \u00e0 condition de n\u2019avoir aucun bureau ou centre fixe d\u2019affaires dans l\u2019\u00c9tat d\u2019activit\u00e9.<\/p><\/details><details><summary>Un enseignant d\u00e9tach\u00e9 en Zambie est-il impos\u00e9 sur place\u00a0?<\/summary><p>Un professeur qui enseigne dans un \u00e9tablissement de l\u2019autre \u00c9tat pendant une r\u00e9sidence temporaire de deux ans au plus est exon\u00e9r\u00e9 dans cet \u00c9tat (article 17).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention entre la France et le Royaume-Uni sign\u00e9e \u00e0 Paris le 14 d\u00e9cembre 1950, \u00e9tendue \u00e0 la F\u00e9d\u00e9ration de Rhod\u00e9sie et du Nyassaland par l\u2019\u00e9change de lettres du 5 novembre 1963, extension maintenue pour la Zambie par l\u2019\u00e9change de lettres du 31 d\u00e9cembre 1963 \u2014 Convention avec la Zambie (impots.gouv.fr). Statut : En vigueur\u00a0: selon la note publi\u00e9e avec le texte, la convention du 14 d\u00e9cembre 1950 continue de produire ses effets dans les relations de la France avec la Zambie\u00a0; l\u2019extension s\u2019applique en France aux imp\u00f4ts de l\u2019ann\u00e9e 1962 et des ann\u00e9es suivantes. 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 en Zambie ?<\/span><h3>Faire v\u00e9rifier ma mission \u00e0 l\u2019\u00e9tranger\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=zambie-salaires-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\/zambie\/\">Convention France\u2013Zambie : 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 en Zambie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=zambie-salaires-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\u2013Zambie \u203a Article 14 \u00b7 Salaires Convention France\u2013ZambieConvention entre la France et le Royaume-Uni sign\u00e9e \u00e0 Paris le 14 d\u00e9cembre 1950, \u00e9tendue \u00e0 la F\u00e9d\u00e9ration de Rhod\u00e9sie<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22521,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23610","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23610","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=23610"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23610\/revisions"}],"predecessor-version":[{"id":29688,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23610\/revisions\/29688"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22521"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}