{"id":25763,"date":"2026-11-08T18:54:17","date_gmt":"2026-11-08T17:54:17","guid":{"rendered":"https:\/\/balmontconseil.com\/bofip-international\/boi-ir-domic-10-20-10\/"},"modified":"2026-11-09T02:27:41","modified_gmt":"2026-11-09T01:27:41","slug":"boi-ir-domic-10-20-10","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/bofip-international\/boi-ir-domic-10-20-10\/","title":{"rendered":"Non-r\u00e9sident : bar\u00e8me fran\u00e7ais, mais sans charges d\u00e9ductibles, sans cr\u00e9dits d\u2019imp\u00f4t et avec un taux minimum"},"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 .filters{display:flex;flex-wrap:wrap;gap:8px;margin:0 0 22px}#bcv .filters .f{font-size:12px;font-weight:500;border:1px solid var(--border);background:var(--card);border-radius:999px;padding:7px 12px}#bcv .filters .f.on{background:var(--dark);color:var(--limed);border-color:var(--dark)}#bcv .pros{display:grid;gap:12px}#bcv .pro{display:grid;grid-template-columns:52px minmax(0,1fr) auto;gap:16px;align-items:center;background:var(--card);border:1px solid var(--border);border-radius:14px;padding:16px 18px;text-decoration:none}#bcv .pro .ini{width:52px;height:52px;border-radius:12px;background:#EEF0E8;display:flex;align-items:center;justify-content:center;font-weight:600;font-size:17px;color:#3E4A2A}#bcv .pro b{display:block;font-weight:600;font-size:16px}#bcv .pro .firm{font-size:13px;color:var(--muted);margin:2px 0 8px}#bcv .chips{display:flex;flex-wrap:wrap;gap:6px}#bcv .chip{font-size:11px;font-weight:500;background:#F2F1EC;border-radius:6px;padding:4px 8px}#bcv .chip.l{background:#EEF7D0}#bcv .pro .go{font-size:13px;font-weight:500;white-space:nowrap}#bcv .stats{display:grid;grid-template-columns:repeat(3,1fr);gap:12px;margin:0 0 26px}#bcv .stats div{background:var(--card);border:1px solid var(--border);border-radius:12px;padding:14px 16px}#bcv .stats b{display:block;font-size:24px;font-weight:600;letter-spacing:-.02em}#bcv .stats span{font-size:12px;color:var(--muted)}#bcv .claim{background:#FFFFFF;border:1px dashed #BFC4B5;border-radius:14px;padding:18px 20px}#bcv .claim b{display:block;font-size:15px;margin-bottom:6px}#bcv .claim p{font-size:13px;color:var(--muted);margin:0 0 12px;line-height:1.5}#bcv .claim a{font-size:13px;font-weight:600}#bcv .legal{font-size:11px;color:var(--dim);line-height:1.5;margin:18px 0 0}#bcv .idcard{display:grid;grid-template-columns:88px minmax(0,1fr);gap:20px;align-items:center;margin:0 0 24px}#bcv .idcard .ini{width:88px;height:88px;border-radius:18px;background:#EEF0E8;display:flex;align-items:center;justify-content:center;font-weight:600;font-size:28px;color:#3E4A2A}#bcv .facts{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin:0 0 28px}#bcv .facts div{background:var(--card);border:1px solid var(--border);border-radius:12px;padding:14px 16px}#bcv .facts span{display:block;font-size:12px;color:var(--muted);margin-bottom:4px}#bcv .facts b{font-weight:500;font-size:15px}#bcv .para{display:grid;grid-template-columns:44px minmax(0,1fr);gap:14px;background:var(--card);border:1px solid var(--border);border-radius:12px;padding:16px;margin:0 0 12px}#bcv .para .n{font-family:\"Geist Mono\",monospace;font-size:12px;color:var(--muted)}#bcv .para p{margin:0!important;font-size:15px!important}#bcv .ex{background:#F1F6E2;border:1px solid #D9E7AE;border-radius:14px;padding:18px 20px;margin:0 0 28px}#bcv .ex .mono{display:block;color:#56702A;margin-bottom:10px}#bcv .ex p{margin:0 0 8px!important}#bcv .links{display:flex;flex-wrap:wrap;gap:8px;margin:0 0 28px}@media(max-width:600px){#bcv .pro{grid-template-columns:44px minmax(0,1fr)}#bcv .pro .go{display:none}#bcv .pro .ini{width:44px;height:44px}#bcv .stats{grid-template-columns:1fr 1fr 1fr}#bcv .stats b{font-size:19px}#bcv .facts{grid-template-columns:1fr}#bcv .idcard{grid-template-columns:64px minmax(0,1fr)}#bcv .idcard .ini{width:64px;height:64px;font-size:22px}}#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><div id=\"bcv\" class=\"final\"><div class=\"wrap\"><div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/bofip-international\/\">Le BOFiP international expliqu\u00e9<\/a> \u203a <a href=\"\/bofip-international\/#domicile\">Domicile fiscal et non-r\u00e9sidents<\/a> \u203a BOI-IR-DOMIC-10-20-10<\/div>\n<div class=\"grid\"><main class=\"main\"><div class=\"meta\"><span class=\"pill mono\">BOI-IR-DOMIC-10-20-10<\/span><span class=\"metaline\">Version du 06\/04\/2017 \u00b7 en vigueur \u00b7 s\u00e9rie IR<\/span><\/div>\n<h1>Non-r\u00e9sident : bar\u00e8me fran\u00e7ais, mais sans charges d\u00e9ductibles, sans cr\u00e9dits d\u2019imp\u00f4t et avec un taux minimum<\/h1>\n<p class=\"lead\">Le non-r\u00e9sident est impos\u00e9 en France sur ses seuls revenus de source fran\u00e7aise, au bar\u00e8me progressif. En contrepartie, il perd les charges d\u00e9ductibles, la plupart des r\u00e9ductions et cr\u00e9dits d\u2019imp\u00f4t, et son imp\u00f4t ne peut descendre sous un taux minimum, sauf \u00e0 prouver qu\u2019il serait plus faible calcul\u00e9 sur son revenu mondial.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/decisions\/theme\/non-residents\/\">Non-r\u00e9sidents<\/a><span class=\"tag\">Taux minimum (art. 197 A)<\/span><span class=\"tag\">Revenus de source fran\u00e7aise<\/span><a class=\"tag\" href=\"\/bofip-international\/boi-ir-domic-40\/\">Non-r\u00e9sident \u00ab Schumacker \u00bb<\/a><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus de source fran\u00e7aise sont calcul\u00e9s selon les m\u00eames r\u00e8gles que pour un r\u00e9sident, et les d\u00e9ficits de source fran\u00e7aise restent imputables. (\u00a7 190, \u00a7 200)<\/li><li>Aucune charge n\u2019est d\u00e9ductible du revenu global, et les r\u00e9ductions et cr\u00e9dits d\u2019imp\u00f4t ne s\u2019appliquent pas, sauf exception. (\u00a7 210, \u00a7 220)<\/li><li>L\u2019imp\u00f4t suit le bar\u00e8me et le quotient familial, mais la d\u00e9cote ne s\u2019applique pas, et l\u2019article 197 A impose un taux minimum. (\u00a7 350, \u00a7 360)<\/li><li>Le non-r\u00e9sident peut obtenir un taux plus faible s\u2019il prouve que le taux moyen du bar\u00e8me appliqu\u00e9 \u00e0 l\u2019ensemble de ses revenus, fran\u00e7ais et \u00e9trangers, est inf\u00e9rieur au taux minimum. (\u00a7 390)<\/li><\/ul><\/div>\n<div class=\"claim\" style=\"margin:0 0 28px\"><b>\u00c0 jour de la loi<\/b><p>Cette version du BOFiP (6 avril 2017) cite un taux minimum unique de 20 %. Depuis, l\u2019article 197 A du CGI a \u00e9t\u00e9 modifi\u00e9 : pour l\u2019imposition des revenus de 2025, le taux minimum est de 20 % jusqu\u2019\u00e0 29 579 \u20ac de revenu net imposable et de 30 % au-del\u00e0 (14,4 % et 20 % pour les revenus des d\u00e9partements d\u2019outre-mer).<\/p><a href=\"https:\/\/www.impots.gouv.fr\/particulier\/le-calcul-de-votre-impot\" rel=\"nofollow noopener\" target=\"_blank\">Source : impots.gouv.fr, \u00ab Le calcul de votre imp\u00f4t \u00bb<\/a><\/div><h2>Ce que dit le texte<\/h2><div class=\"para\"><span class=\"n\">\u00a7 210<\/span><p>\u00ab En revanche, afin de tenir compte du fait que les revenus impos\u00e9s ne repr\u00e9sentent qu\u2019une partie de ceux dont dispose le contribuable, aucune charge n\u2019est admise en d\u00e9duction de l\u2019ensemble des revenus cat\u00e9goriels de source fran\u00e7aise soumis \u00e0 l\u2019imp\u00f4t sur le revenu. \u00bb<\/p><\/div><div class=\"para\"><span class=\"n\">\u00a7 360<\/span><p>\u00ab Afin de ne pas avantager ind\u00fbment les contribuables domicili\u00e9s hors de France qui sont impos\u00e9s \u00e0 raison de leurs seuls revenus de source fran\u00e7aise par rapport aux contribuables domicili\u00e9s dans notre pays, dont l\u2019imp\u00f4t est calcul\u00e9 suivant les m\u00eames r\u00e8gles sur l\u2019ensemble de leurs revenus, l\u2019article 197 A du CGI a institu\u00e9 un taux minimum d\u2019imposition. Ce taux est fix\u00e9 \u00e0 20 % du revenu net imposable (14,4 % pour les revenus ayant leur source dans les DOM, cf. II-B-4 \u00a7 410 \u00e0 420). Le taux minimum d\u2019imposition trouve \u00e0 s&#x27;appliquer dans les cas o\u00f9 le taux moyen d&#x27;imposition qui r\u00e9sulte de l&#x27;application du bar\u00e8me de droit commun et du <a href=\"\/lexique\/systeme-du-quotient\/\" class=\"lx\">syst\u00e8me du quotient<\/a> familial (y compris le plafonnement) aux revenus de source fran\u00e7aise [(imp\u00f4t d\u00fb x 100) \/ revenu imposable] est inf\u00e9rieur \u00e0 20 %. \u00bb<\/p><\/div><div class=\"para\"><span class=\"n\">\u00a7 390<\/span><p>\u00ab L&#x27;article 197 A du CGI permet au contribuable de justifier que le taux moyen de l&#x27;imp\u00f4t r\u00e9sultant de l&#x27;application du bar\u00e8me progressif \u00e0 l&#x27;ensemble de ses revenus de sources fran\u00e7aise et \u00e9trang\u00e8re serait inf\u00e9rieur au taux minimum de 20 % (ou de 14,4 %). Ce taux inf\u00e9rieur est alors appliqu\u00e9 \u00e0 ses seuls revenus de source fran\u00e7aise. Exemple : Soit un contribuable domicili\u00e9 hors de France, mari\u00e9 et ayant deux enfants \u00e0 charge, qui a dispos\u00e9 en 2016 des revenus suivants : &#8211; revenus de source fran\u00e7aise : revenus fonciers nets imposables : 7 500 \u20ac ; &#8211; revenus de source \u00e9trang\u00e8re : int\u00e9r\u00eats de cr\u00e9ances : 1 500 \u20ac et salaires : 33 500 \u20ac (soit 30 150 \u20ac apr\u00e8s d\u00e9duction de 10 % pour frais professionnels) ; &#8211; total : 39 150 \u20ac. Imp\u00f4t fran\u00e7ais normalement d\u00fb sur les seuls revenus de source fran\u00e7aise par application du taux minimum (20 %) : 7 500 \u20ac x 20 % = 1 500 \u20ac. Imp\u00f4t fran\u00e7ais th\u00e9oriquement d\u00fb sur l&#x27;ensemble des revenus mondiaux par application du bar\u00e8me progressif (revenus 2016) : 1 403 \u20ac. Taux moyen d\u2019imposition : 1 403 \/ 39 150 = 3,58 %. Ce taux moyen \u00e9tant inf\u00e9rieur \u00e0 20 %, l\u2019imp\u00f4t effectivement d\u00fb en France est de : 7 500 x 3,58 % = 269 \u20ac. \u00bb<\/p><\/div>\n<p class=\"source\" style=\"margin-top:0\">Texte officiel recopi\u00e9 mot pour mot \u00b7 BOFiP-Imp\u00f4ts, BOI-IR-DOMIC-10-20-10-20170406, \u00a7 210, 360 et 390. <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/1173-PGP.html\/identifiant=BOI-IR-DOMIC-10-20-10-20170406\" rel=\"nofollow noopener\" target=\"_blank\">Lire le document complet sur bofip.impots.gouv.fr<\/a><\/p>\n<div class=\"ex\"><span class=\"mono\">Exemple<\/span><p>Un couple install\u00e9 \u00e0 Singapour loue son appartement de Toulouse et d\u00e9clare en France ses seuls loyers nets. Calcul\u00e9 au bar\u00e8me, l\u2019imp\u00f4t fran\u00e7ais sur ces loyers donnerait un taux moyen faible ; c\u2019est le taux minimum qui s\u2019applique d\u2019office.<\/p><p>S\u2019il d\u00e9montre, avec ses revenus singapouriens, que le bar\u00e8me fran\u00e7ais appliqu\u00e9 \u00e0 son revenu mondial donnerait un taux moyen inf\u00e9rieur, c\u2019est ce taux plus bas qui s\u2019applique \u00e0 ses loyers fran\u00e7ais. L\u2019option se pr\u00e9pare au moment de la d\u00e9claration.<\/p><\/div>\n<h2>Les d\u00e9cisions des juges sur ce point<\/h2><div class=\"decs\" style=\"display:grid;gap:10px\"><a class=\"card\" style=\"text-decoration:none\" href=\"\/decisions\/non-residents-la-deduction-des-pensions-alimentaires-limitee-au-calcul-du-taux\/\"><b style=\"font-weight:500\">Non-r\u00e9sidents : la d\u00e9duction des pensions alimentaires limit\u00e9e au calcul du taux moyen n&#x27;est pas inconstitutionnelle<\/b><br><small style=\"color:var(--muted)\">Conseil d&#x27;\u00c9tat \u00b7 3 f\u00e9vrier 2023 \u00b7 n\u00b0 468904<\/small><\/a><a class=\"card\" style=\"text-decoration:none\" href=\"\/decisions\/resident-luxembourgeois-percevant-des-loyers-francais-ni-taux-effectif-ni\/\"><b style=\"font-weight:500\">R\u00e9sident luxembourgeois percevant des loyers fran\u00e7ais : ni taux effectif, ni d\u00e9cote, ni imputation de l&#x27;imp\u00f4t luxembourgeois, seul le taux moyen sur le revenu mondial peut remplacer le taux minimum de 20 %<\/b><br><small style=\"color:var(--muted)\">TA Montreuil \u00b7 20 d\u00e9cembre 2022 \u00b7 n\u00b0 2002012<\/small><\/a><\/div><h2>Les conventions concern\u00e9es<\/h2><div class=\"links\"><a class=\"tag\" href=\"\/conventions-fiscales\/singapour\/\">Convention France\u2013Singapour<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/etats-unis\/\">Convention France\u2013\u00c9tats-Unis<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/royaume-uni\/\">Convention France\u2013Royaume-Uni<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/suisse\/\">Convention France\u2013Suisse<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/\">Toutes les conventions fiscales<\/a><\/div>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le taux minimum frappe surtout les non-r\u00e9sidents aux revenus fran\u00e7ais modestes (un loyer, une petite pension). Comparer chaque ann\u00e9e le taux minimum et le taux moyen sur le revenu mondial, puis choisir, peut r\u00e9duire fortement l\u2019imp\u00f4t.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=bofip&#038;utm_content=boi-ir-domic-10-20-10\"><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 calculer mon taux<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<p class=\"source\">Source : BOFiP-Imp\u00f4ts, BOI-IR-DOMIC-10-20-10-20170406 (Licence ouverte). Explication : Balmont Conseil, \u00e0 jour de la version du 06\/04\/2017. Cette page ne se substitue pas au texte qui fait foi. Information g\u00e9n\u00e9rale, pas un conseil personnalis\u00e9.<\/p>\n<\/main><aside class=\"side\"><div class=\"ctacard\"><span class=\"mono\">Vous d\u00e9clarez en France depuis l\u2019\u00e9tranger ?<\/span><h3>Taux minimum ou taux moyen : le bon choix se calcule chaque ann\u00e9e. Faites-le v\u00e9rifier.<\/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=bofip&#038;utm_content=boi-ir-domic-10-20-10\"><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><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><div class=\"card\"><span class=\"mono\">Dans la m\u00eame s\u00e9rie<\/span><div class=\"more\"><a href=\"\/bofip-international\/boi-ir-champ-10\/\">BOI-IR-CHAMP-10 \u00b7 Domicile fiscal (art. 4 B)<\/a><a href=\"\/bofip-international\/boi-ir-domic-10-10\/\">BOI-IR-DOMIC-10-10 \u00b7 Revenus de source fran\u00e7aise (art. 164 B)<\/a><a href=\"\/bofip-international\/boi-ir-domic-10-20-20-20\/\">BOI-IR-DOMIC-10-20-20-20 \u00b7 Retenue sur prestations artistiques (art. 182 A bis)<\/a><a href=\"\/bofip-international\/boi-ir-domic-10-20-20-30\/\">BOI-IR-DOMIC-10-20-20-30 \u00b7 Actionnariat salari\u00e9 des non-r\u00e9sidents (art. 182 A ter)<\/a><a href=\"\/bofip-international\/boi-ir-domic-10-20-20-40\/\">BOI-IR-DOMIC-10-20-20-40 \u00b7 Actionnariat salari\u00e9 des non-r\u00e9sidents : modalit\u00e9s pratiques<\/a><a href=\"\/bofip-international\/boi-ir-domic-10-20-20-50\/\">BOI-IR-DOMIC-10-20-20-50 \u00b7 Retenue sur honoraires et redevances (art. 182 B)<\/a><a href=\"\/bofip-international\/boi-ir-domic-10-20-30\/\">BOI-IR-DOMIC-10-20-30 \u00b7 D\u00e9claration et repr\u00e9sentant (art. 164 D)<\/a><a href=\"\/bofip-international\/boi-ir-domic-20\/\">BOI-IR-DOMIC-20 \u00b7 Ann\u00e9e du d\u00e9part ou de l\u2019arriv\u00e9e<\/a><a href=\"\/bofip-international\/boi-ir-domic-30\/\">BOI-IR-DOMIC-30 \u00b7 Prestations r\u00e9mun\u00e9r\u00e9es \u00e0 l&#x27;\u00e9tranger (art. 155 A)<\/a><a href=\"\/bofip-international\/boi-ir-domic-40\/\">BOI-IR-DOMIC-40 \u00b7 Non-r\u00e9sidents \u00ab Schumacker \u00bb<\/a><\/div><\/div><div class=\"card\"><span class=\"mono\">Trouver un avocat<\/span><div class=\"more\"><a href=\"\/annuaire\/avocats\/droit-fiscal\/\">Avocats en droit fiscal, par ville et par langue<\/a><a href=\"\/annuaire\/avocats\/droit-international\/\">Avocats en droit international<\/a><\/div><\/div><\/aside><\/div><\/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 Le BOFiP international expliqu\u00e9 \u203a Domicile fiscal et non-r\u00e9sidents \u203a BOI-IR-DOMIC-10-20-10 BOI-IR-DOMIC-10-20-10Version du 06\/04\/2017 \u00b7 en vigueur \u00b7 s\u00e9rie IR Non-r\u00e9sident : bar\u00e8me fran\u00e7ais, mais sans charges d\u00e9ductibles, sans cr\u00e9dits<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":25755,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-25763","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/25763","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=25763"}],"version-history":[{"count":5,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/25763\/revisions"}],"predecessor-version":[{"id":30465,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/25763\/revisions\/30465"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/25755"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=25763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}