{"id":23619,"date":"2026-11-08T14:04:13","date_gmt":"2026-11-08T13:04:13","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/zimbabwe\/salaires\/"},"modified":"2026-11-09T01:18:41","modified_gmt":"2026-11-09T00:18:41","slug":"salaires","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/zimbabwe\/salaires\/","title":{"rendered":"Salari\u00e9 en mission ou expatri\u00e9 au Zimbabwe\u00a0: o\u00f9 payer l\u2019imp\u00f4t sur votre salaire selon l\u2019article 15\u00a0?"},"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 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.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 calculent les 183 jours ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Sur toute p\u00e9riode de douze mois cons\u00e9cutifs, en additionnant toutes les p\u00e9riodes de s\u00e9jour dans l\u2019autre \u00c9tat (article 15, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Mon salaire impos\u00e9 au Zimbabwe est-il aussi impos\u00e9 en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce salaire (article 23, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Un \u00e9tudiant est-il impos\u00e9 sur les sommes re\u00e7ues pour ses \u00e9tudes ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non dans l\u2019\u00c9tat o\u00f9 il \u00e9tudie, si elles couvrent ses frais d\u2019entretien, d\u2019\u00e9tudes ou de formation et proviennent de sources situ\u00e9es hors de cet \u00c9tat (article 20).\"}}]}<\/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\/zimbabwe\/\">France\u2013Zimbabwe<\/a> \u203a Article 15 \u00b7 Salaires<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Zimbabwe<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 15 d\u00e9cembre 1993, avec un protocole sign\u00e9 le m\u00eame jour<\/span><\/div>\n<h1>Salari\u00e9 en mission ou expatri\u00e9 au Zimbabwe\u00a0: o\u00f9 payer l\u2019imp\u00f4t sur votre salaire selon l\u2019article 15\u00a0?<\/h1>\n<p class=\"lead\">Un salaire est imposable dans le pays o\u00f9 l\u2019emploi est exerc\u00e9. Une mission courte au Zimbabwe reste imposable seulement dans l\u2019\u00c9tat de r\u00e9sidence si trois conditions cumulatives sont r\u00e9unies, dont un s\u00e9jour de 183 jours au plus sur toute p\u00e9riode de douze mois cons\u00e9cutifs.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/zimbabwe\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/zimbabwe\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/zimbabwe\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/zimbabwe\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-zimbabwe.webp\" alt=\"Chutes Victoria, Zimbabwe\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 15 \u00b7 Salaires<\/span><b>Chutes Victoria, Zimbabwe<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les salaires d\u2019un r\u00e9sident d\u2019un \u00c9tat ne sont imposables que dans cet \u00c9tat, \u00e0 moins que l\u2019emploi ne soit exerc\u00e9 dans l\u2019autre, qui peut alors les imposer (article 15, paragraphe 1).<\/li><li>Ils restent imposables seulement dans l\u2019\u00c9tat de r\u00e9sidence si le s\u00e9jour ne d\u00e9passe pas 183 jours sur toute p\u00e9riode de douze mois cons\u00e9cutifs, si l\u2019employeur n\u2019est pas r\u00e9sident de l\u2019autre \u00c9tat et si la charge n\u2019y est pas support\u00e9e par un \u00e9tablissement stable ou une base fixe (article 15, paragraphe 2).<\/li><li>Un professeur ou un chercheur venu enseigner ou chercher n\u2019est imposable que dans son \u00c9tat d\u2019origine sur des r\u00e9mun\u00e9rations qui en proviennent, pendant 24 mois au plus (article 15, paragraphe 3).<\/li><li>Les r\u00e9mun\u00e9rations d\u2019un emploi \u00e0 bord d\u2019un navire ou d\u2019un a\u00e9ronef en trafic international ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du salari\u00e9 (article 15, paragraphe 4).<\/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>Mission de 183 jours au plus sur douze mois, employeur fran\u00e7ais, charge non support\u00e9e sur place<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 15 \u00a7 2<\/span><\/div><div class=\"r\"><span>Emploi exerc\u00e9 au Zimbabwe hors de ces conditions<\/span><span class=\"etat \">Zimbabwe\u00a0; cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais en France<\/span><span class=\"ref\">Art. 15 \u00a7 1 et 23 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Jetons de pr\u00e9sence d\u2019une soci\u00e9t\u00e9 de l\u2019autre \u00c9tat<\/span><span class=\"etat \">\u00c9tat de la soci\u00e9t\u00e9\u00a0; cr\u00e9dit plafonn\u00e9 en France<\/span><span class=\"ref\">Art. 16 et 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Navigant en trafic international<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence du salari\u00e9 seulement<\/span><span class=\"ref\">Art. 15 \u00a7 4<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 15, paragraphe 1<\/span><p>\u00ab Sous r\u00e9serve des dispositions des articles 16, 18, 19 et 20, les salaires, traitements et autres r\u00e9mun\u00e9rations similaires qu&#x27;un r\u00e9sident d&#x27;un \u00c9tat re\u00e7oit au titre d&#x27;un emploi salari\u00e9 ne sont imposables que dans cet \u00c9tat, \u00e0 moins que l&#x27;emploi ne soit exerc\u00e9 dans l&#x27;autre \u00c9tat. Si l&#x27;emploi y est exerc\u00e9, les r\u00e9mun\u00e9rations re\u00e7ues \u00e0 ce titre sont imposables dans cet autre \u00c9tat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 15, paragraphe 2<\/span><p>\u00ab Nonobstant les dispositions du paragraphe 1 du pr\u00e9sent article, les r\u00e9mun\u00e9rations qu&#x27;un r\u00e9sident d&#x27;un \u00c9tat re\u00e7oit au titre d&#x27;un emploi salari\u00e9 exerc\u00e9 dans l&#x27;autre \u00c9tat ne sont imposables que dans le premier \u00c9tat si les trois conditions suivantes sont simultan\u00e9ment remplies\u00a0: a) le b\u00e9n\u00e9ficiaire s\u00e9journe dans l&#x27;autre \u00c9tat pendant une p\u00e9riode ou des p\u00e9riodes n&#x27;exc\u00e9dant pas au total 183 jours au cours de toute p\u00e9riode de douze mois cons\u00e9cutifs\u00a0; b) les r\u00e9mun\u00e9rations sont pay\u00e9es par un employeur ou pour le compte d&#x27;un employeur qui n&#x27;est pas un r\u00e9sident de l&#x27;autre \u00c9tat\u00a0; c) la charge des r\u00e9mun\u00e9rations n&#x27;est pas support\u00e9e par un \u00e9tablissement stable ou une base fixe que l&#x27;employeur a dans l&#x27;autre \u00c9tat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Les trois conditions de la mission courte<\/h2><p>Le salaire d\u2019une mission au Zimbabwe reste imposable seulement dans l\u2019\u00c9tat de r\u00e9sidence si les trois conditions sont simultan\u00e9ment remplies (article 15, paragraphe 2)\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Dur\u00e9e<\/b><span>Pas plus de 183 jours de s\u00e9jour au total sur toute p\u00e9riode de douze mois cons\u00e9cutifs.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Employeur<\/b><span>L\u2019employeur n\u2019est pas un r\u00e9sident du Zimbabwe.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Charge du salaire<\/b><span>Elle n\u2019est pas support\u00e9e par un \u00e9tablissement stable ou une base fixe de l\u2019employeur au Zimbabwe.<\/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 sur toute p\u00e9riode de douze mois cons\u00e9cutifs, et non par ann\u00e9e civile\u00a0: deux missions \u00e0 cheval sur deux ann\u00e9es peuvent faire franchir le seuil. Au-del\u00e0, le Zimbabwe peut imposer\u00a0; la France prend alors le salaire en compte mais accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, si bien qu\u2019il p\u00e8se surtout sur le taux des autres revenus.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=zimbabwe-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>S\u00e9curiser ma mission au Zimbabwe<\/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 \u00eates envoy\u00e9 en mission ou en expatriation au Zimbabwe par votre employeur\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=zimbabwe-salaires-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/zimbabwe\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/zimbabwe\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/zimbabwe\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/zimbabwe\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/zimbabwe\/\">Convention France\u2013Zimbabwe : 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\/zimbabwe\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/salaires\/\" class=\"cur\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/double-imposition\/\"><small>Art. 23<\/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 calculent les 183 jours\u00a0?<\/summary><p>Sur toute p\u00e9riode de douze mois cons\u00e9cutifs, en additionnant toutes les p\u00e9riodes de s\u00e9jour dans l\u2019autre \u00c9tat (article 15, paragraphe 2, a).<\/p><\/details><details><summary>Mon salaire impos\u00e9 au Zimbabwe est-il aussi impos\u00e9 en France\u00a0?<\/summary><p>Il est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce salaire (article 23, paragraphe 1, a, i).<\/p><\/details><details><summary>Un \u00e9tudiant est-il impos\u00e9 sur les sommes re\u00e7ues pour ses \u00e9tudes\u00a0?<\/summary><p>Non dans l\u2019\u00c9tat o\u00f9 il \u00e9tudie, si elles couvrent ses frais d\u2019entretien, d\u2019\u00e9tudes ou de formation et proviennent de sources situ\u00e9es hors de cet \u00c9tat (article 20).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 15 d\u00e9cembre 1993, avec un protocole sign\u00e9 le m\u00eame jour \u2014 Convention avec le Zimbabwe (impots.gouv.fr). Statut : En vigueur depuis le 5 d\u00e9cembre 1996. 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 Zimbabwe ?<\/span><h3>S\u00e9curiser ma mission au Zimbabwe\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=zimbabwe-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\/zimbabwe\/\">Convention France\u2013Zimbabwe : 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 Zimbabwe ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=zimbabwe-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\u2013Zimbabwe \u203a Article 15 \u00b7 Salaires Convention France\u2013ZimbabweConvention sign\u00e9e \u00e0 Paris le 15 d\u00e9cembre 1993, avec un protocole sign\u00e9 le m\u00eame jour Salari\u00e9 en mission ou expatri\u00e9<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22522,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23619","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23619","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=23619"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23619\/revisions"}],"predecessor-version":[{"id":29704,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23619\/revisions\/29704"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22522"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}