{"id":3208,"date":"2025-07-16T22:54:54","date_gmt":"2025-07-16T20:54:54","guid":{"rendered":"https:\/\/www.service-public.pf\/ade\/?page_id=3208"},"modified":"2026-02-23T19:34:57","modified_gmt":"2026-02-23T18:34:57","slug":"la-fiscalite","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/ade\/investir\/la-fiscalite\/","title":{"rendered":"La fiscalit\u00e9"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-sticky-container\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-bottom:0px;--awb-margin-top:0px;--awb-margin-bottom:0px;--awb-background-color:var(--awb-color2);--awb-sticky-background-color:var(--awb-color2) !important;--awb-flex-wrap:wrap;\" data-transition-offset=\"0\" data-sticky-offset=\"70px\" data-scroll-offset=\"0\" data-sticky-small-visibility=\"1\" data-sticky-medium-visibility=\"1\" data-sticky-large-visibility=\"1\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_2 1_2 fusion-flex-column fusion-flex-align-self-center\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:50%;--awb-order-small:0;--awb-spacing-right-small:3.84%;--awb-spacing-left-small:3.84%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-block\"><nav class=\"fusion-breadcrumbs fusion-breadcrumbs-1\" style=\"--awb-margin-top:10px;--awb-margin-bottom:10px;--awb-font-size:12px;--awb-text-color:var(--awb-color1);--awb-breadcrumb-sep:&#039;-&#039;;\" aria-label=\"Breadcrumb\"><ol class=\"awb-breadcrumb-list\"><\/ol><\/nav><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:50%;--awb-order-small:0;--awb-spacing-right-small:3.84%;--awb-spacing-left-small:3.84%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-end fusion-content-layout-block\"><nav class=\"awb-menu awb-menu_row awb-menu_em-hover mobile-mode-collapse-to-button awb-menu_icons-left awb-menu_dc-no mobile-trigger-fullwidth-off awb-menu_mobile-toggle awb-menu_indent-left mobile-size-full-absolute loading mega-menu-loading awb-menu_desktop awb-menu_dropdown awb-menu_expand-right awb-menu_transition-fade\" style=\"--awb-font-size:12px;--awb-justify-content:flex-end;--awb-color:var(--awb-color1);--awb-active-color:var(--awb-color1);--awb-main-justify-content:flex-start;--awb-mobile-justify:flex-start;--awb-mobile-caret-left:auto;--awb-mobile-caret-right:0;--awb-fusion-font-family-typography:var(--awb-typography3-font-family);--awb-fusion-font-weight-typography:var(--awb-typography3-font-weight);--awb-fusion-font-style-typography:var(--awb-typography3-font-style);--awb-fusion-font-family-submenu-typography:inherit;--awb-fusion-font-style-submenu-typography:normal;--awb-fusion-font-weight-submenu-typography:400;--awb-fusion-font-family-mobile-typography:inherit;--awb-fusion-font-style-mobile-typography:normal;--awb-fusion-font-weight-mobile-typography:400;\" aria-label=\"Sommaire dynamique\" data-breakpoint=\"0\" data-count=\"0\" data-transition-type=\"fade\" data-transition-time=\"300\" data-expand=\"right\"><ul id=\"menu-sommaire-dynamique\" class=\"fusion-menu awb-menu__main-ul awb-menu__main-ul_row\"><li  id=\"menu-item-3487\"  class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-3487 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"3487\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  href=\"#awb-off-canvas-menu-trigger\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Consulter la table des mati\u00e8res<\/span><\/a><\/li><\/ul><\/nav><\/div><\/div><\/div><\/div>\n<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:50px;--awb-padding-bottom:0px;--awb-background-color:var(--awb-color1);--awb-background-size:cover;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:9.36%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:2.88%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:9.36%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-margin-top:20px;\"><h1 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">La fiscalit\u00e9 :<\/p>\n<div>\n<p>un syst\u00e8me <span style=\"color: var(--awb-text-color);font-family: var(--h1_typography-font-family);font-size: 1em;font-style: var(--h1_typography-font-style,normal);font-weight: var(--h1_typography-font-weight);letter-spacing: var(--h1_typography-letter-spacing);text-transform: var(--h1_typography-text-transform);background-color: var(--awb-bg-color-hover)\">simple et original<\/span><\/p>\n<\/div><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:15px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-margin-top-medium:20px;--awb-spacing-right-medium:0%;--awb-margin-bottom-medium:0px;--awb-spacing-left-medium:5.76%;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:15px;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-max-width:500px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"2012\" height=\"1090\" title=\"Capture D\u2019e\u0301cran 2025 03 30 A\u0300 13.37.53\" src=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-13.37.53.png\" alt class=\"img-responsive wp-image-3937\" srcset=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-13.37.53-200x108.png 200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-13.37.53-400x217.png 400w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-13.37.53-600x325.png 600w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-13.37.53-800x433.png 800w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-13.37.53-1200x650.png 1200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-13.37.53.png 2012w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:15px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:0%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-margin-top-medium:20px;--awb-spacing-right-medium:5.76%;--awb-margin-bottom-medium:0px;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:15px;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-end fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color8);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:600;\"><div class=\"page\" title=\"Page 2\">\n<p>Si le syst\u00e8me fiscal polyn\u00e9sien se caract\u00e9rise par l\u2019absence d\u2019imp\u00f4t sur les revenus des personnes physiques, d\u2019imp\u00f4t sur la fortune et d\u2019imp\u00f4t sur les successions, il existe toutefois d\u2019autres imp\u00f4ts.<\/p>\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:40px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:20px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">1. Droits et taxes \u00e0 l&#8217;importation<\/h2><\/div><div class=\"fusion-text fusion-text-2 awb-text-cols fusion-text-columns-2 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-columns:2;--awb-column-spacing:2em;--awb-column-min-width:100px;--awb-margin-top:10px;--awb-margin-bottom:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><span style=\"background-color: var(--awb-bg-color-hover);color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform)\">Les droits et taxes \u00e0 l\u2019importation sont per\u00e7us par la direction r\u00e9gionale des douanes, service de l\u2019\u00c9tat mis \u00e0 la disposition du Pays pour cette mission fiscale. Les marchandises de toutes natures, de toutes origines, quel que soit le mode de transport, doivent \u00eatre d\u00e9clar\u00e9es lors de leur arriv\u00e9e en Polyn\u00e9sie fran\u00e7aise, afin d\u2019\u00eatre soumises aux droits et taxes.<\/span><\/p>\n<p>Il existe n\u00e9anmoins des exon\u00e9rations ou suspensions de droits et taxes correspondant \u00e0 des politiques cibl\u00e9es du gouvernement (par exemple les r\u00e9gimes d\u2019admission temporaire et les investissements en mati\u00e8re d\u2019\u00e9nergies renouvelables).<\/p>\n<\/div>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" style=\"--button_margin-top:10px;--button_margin-bottom:40px;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.service-public.pf\/douane\/professionnels\/procedure-de-dedouanement\/le-tarif-douanier\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Consulter le tarif des douanes<\/span><\/a><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:40px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top:10px;--awb-margin-bottom:20px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">2. Les imp\u00f4ts, droits et taxes affectant les revenus<\/h2><\/div><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:10px;--awb-font-size:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;font-size:1em;\">2-1. La fiscalit\u00e9 sur le revenu des particuliers<\/h3><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:0.192%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:0.192%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">L\u2019une des particularit\u00e9s du syst\u00e8me fiscal polyn\u00e9sien est qu\u2019il n\u2019existe pas d\u2019imp\u00f4t sur l\u2019ensemble des revenus des particuliers. Les traitements, salaires et pensions sont simplement soumis \u00e0 une contribution de solidarit\u00e9 territoriale (CST) destin\u00e9e \u00e0 financer la protection sociale g\u00e9n\u00e9ralis\u00e9e.<\/span><\/p>\n<\/div>\n<\/div><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-2 hover-type-none\"><img decoding=\"async\" width=\"800\" height=\"332\" title=\"Capture D\u2019e\u0301cran 2025 02 26 A\u0300 14.35.49\" src=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.35.49-800x332.png\" alt class=\"img-responsive wp-image-3641\" srcset=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.35.49-200x83.png 200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.35.49-400x166.png 400w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.35.49-600x249.png 600w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.35.49-800x332.png 800w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.35.49-1200x497.png 1200w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-margin-bottom-small:41px;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-end fusion-content-layout-column\"><div class=\"fusion-text fusion-text-4\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><span style=\"background-color: var(--awb-bg-color);color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform)\">Cette contribution fait l\u2019objet d\u2019un pr\u00e9l\u00e8vement \u00e0 la source par l\u2019employeur ou le d\u00e9biteur de revenus. Ainsi, sauf en cas de sources de revenus multiples, les titulaires de revenus n\u2019ont pas d\u2019obligation d\u00e9clarative. La contribution s\u2019applique par tranches de revenus, selon les modalit\u00e9s suivantes :<\/span><\/p>\n<\/div>\n<\/div><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-3 hover-type-none\"><img decoding=\"async\" width=\"800\" height=\"454\" title=\"Capture D\u2019e\u0301cran 2025 02 26 A\u0300 14.36.02\" src=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.36.02-800x454.png\" alt class=\"img-responsive wp-image-3642\" srcset=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.36.02-200x114.png 200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.36.02-400x227.png 400w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.36.02-600x341.png 600w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.36.02-800x454.png 800w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.36.02-1200x681.png 1200w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:10px;--awb-font-size:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;font-size:1em;\">2-2. La fiscalit\u00e9 des entreprises<\/h3><\/div><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">2-2-1. fiscalit\u00e9 g\u00e9n\u00e9rale<\/h4><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:42.9922px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-column\"><div class=\"fusion-text fusion-text-5\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><b style=\"color: var(--awb-custom_color_2);font-family: var(--h5_typography-font-family);font-size: var(--h5_typography-font-size);font-style: var(--h5_typography-font-style,normal);letter-spacing: var(--h5_typography-letter-spacing);text-transform: var(--h5_typography-text-transform);text-align: var(--awb-content-alignment);background-color: var(--awb-bg-color-hover);line-height: 22px\" data-fusion-font=\"true\">La contribution des patentes : porte d\u2019entr\u00e9e dans la fiscalit\u00e9 des entreprises<\/b><\/p>\n<p>La contribution des patentes s\u2019applique \u00e0 toute entreprise, personne physique ou morale, \u00e0 l\u2019exception des activit\u00e9s du secteur primaire, de la cr\u00e9ation artistique et de celles li\u00e9es \u00e0 la gestion du patrimoine. Il s\u2019agit d\u2019un droit forfaitaire annuel compos\u00e9 d\u2019un droit fixe tenant compte de la nature de l\u2019activit\u00e9 exerc\u00e9e et d\u2019un droit proportionnel consistant en l\u2019application d\u2019un taux \u00e0 la valeur locative des locaux professionnels.<\/p>\n<\/div>\n<\/div><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-4 hover-type-none\"><img decoding=\"async\" width=\"800\" height=\"421\" title=\"Capture D\u2019e\u0301cran 2025 02 26 A\u0300 14.43.10\" src=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.43.10-800x421.png\" alt class=\"img-responsive wp-image-3644\" srcset=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.43.10-200x105.png 200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.43.10-400x210.png 400w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.43.10-600x316.png 600w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.43.10-800x421.png 800w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.43.10-1200x631.png 1200w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-3 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:20px;--awb-spacing-right-small:1.92%;--awb-margin-bottom-small:40px;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-column\"><div class=\"fusion-text fusion-text-6\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><span style=\"color: var(--h5_typography-color);font-family: var(--h5_typography-font-family);font-size: var(--h5_typography-font-size);font-style: var(--h5_typography-font-style,normal);font-weight: var(--h5_typography-font-weight);letter-spacing: var(--h5_typography-letter-spacing);text-transform: var(--h5_typography-text-transform);text-align: var(--awb-content-alignment);background-color: var(--awb-bg-color-hover)\">L\u2019imp\u00f4t sur les transactions : une simplicit\u00e9 adapt\u00e9e aux entreprises individuelles<\/span><\/p>\n<p>Les entreprises individuelles sont soumises \u00e0 l\u2019imp\u00f4t sur les transactions si leur chiffre d\u2019affaires d\u00e9passe 10 000 000 XPF. Caract\u00e9ris\u00e9 par une grande simplicit\u00e9 d\u00e9clarative, cet imp\u00f4t s\u2019applique au chiffre d\u2019affaires annuel selon les modalit\u00e9s suivantes :<\/p>\n<\/div>\n<\/div><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-5 hover-type-none\"><img decoding=\"async\" width=\"800\" height=\"449\" title=\"Capture D\u2019e\u0301cran 2025 02 26 A\u0300 14.43.21\" src=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.43.21-800x449.png\" alt class=\"img-responsive wp-image-3645\" srcset=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.43.21-200x112.png 200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.43.21-400x225.png 400w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.43.21-600x337.png 600w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.43.21-800x449.png 800w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-14.43.21-1200x674.png 1200w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-7 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-margin-bottom:40px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">\u00c0 l\u2019imp\u00f4t sur les transactions s\u2019ajoute une contribution de solidarit\u00e9 territoriale qui s\u2019applique \u00e9galement au chiffre d\u2019affaires selon les modalit\u00e9s suivantes :<\/span><\/p>\n<\/div>\n<\/div><div class=\"fusion-image-element \" style=\"text-align:center;--awb-margin-top:0px;--awb-margin-bottom:40px;--awb-max-width:150%;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-6 hover-type-none\"><img decoding=\"async\" width=\"5052\" height=\"1096\" title=\"Zzzzz\" src=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/zzzzz.png\" alt class=\"img-responsive wp-image-3647\" srcset=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/zzzzz-200x43.png 200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/zzzzz-400x87.png 400w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/zzzzz-600x130.png 600w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/zzzzz-800x174.png 800w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/zzzzz-1200x260.png 1200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/zzzzz.png 5052w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 1200px\" \/><\/span><\/div><div class=\"fusion-text fusion-text-8 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-margin-bottom:40px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">L\u2019imp\u00f4t sur les transactions et la contribution s\u2019appliquent \u00e9galement \u00e0 certains types de soci\u00e9t\u00e9 de droit (soci\u00e9t\u00e9s en nom collectif, soci\u00e9t\u00e9s civiles, soci\u00e9t\u00e9s en commandite).<\/span><\/p>\n<p>Il existe des abattements applicables sur l\u2019assiette et\/ou sur l\u2019imp\u00f4t lui-m\u00eame suivant la nature des activit\u00e9s.<\/p>\n<\/div>\n<\/div><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Cas particuliers propres aux entreprises individuelles :<\/h4><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-4 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:25px;--awb-padding-right:25px;--awb-padding-bottom:15px;--awb-padding-left:25px;--awb-bg-color:#eaeaea;--awb-bg-color-hover:#eaeaea;--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:20px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-9\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color8);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><b style=\"font-family: var(--h5_typography-font-family);font-size: var(--h5_typography-font-size);font-style: var(--h5_typography-font-style,normal);letter-spacing: var(--h5_typography-letter-spacing);text-transform: var(--h5_typography-text-transform);text-align: var(--awb-content-alignment);background-color: var(--awb-bg-color-hover);color: var(--awb-color8);line-height: 22px\" data-fusion-font=\"true\">2-2-1. Secteur primaire :<\/b><\/p>\n<p>Les entreprises individuelles qui \u0153uvrent dans le secteur primaire jouissent d\u2019un statut tr\u00e8s particulier avec un large panel d\u2019activit\u00e9s exon\u00e9r\u00e9es de contribution des patentes et d\u2019imp\u00f4t sur les transactions. Comme les particuliers au titre des traitements, salaires et pensions, ces entreprises du secteur primaire sont simplement soumises \u00e0 une contribution de solidarit\u00e9 territoriale qui s\u2019applique au chiffre d\u2019affaires, apr\u00e8s application d\u2019un abattement de 50%. Les taux de cette contribution sont les suivants :<\/p>\n<\/div>\n<\/div><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-7 hover-type-none\"><img decoding=\"async\" width=\"800\" height=\"59\" title=\"Capture D\u2019e\u0301cran 2025 02 26 A\u0300 15.24.07\" src=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.24.07-800x59.png\" alt class=\"img-responsive wp-image-3650\" srcset=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.24.07-200x15.png 200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.24.07-400x29.png 400w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.24.07-600x44.png 600w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.24.07-800x59.png 800w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.24.07-1200x88.png 1200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.24.07.png 1530w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-8 hover-type-none\"><img decoding=\"async\" width=\"800\" height=\"178\" title=\"Capture D\u2019e\u0301cran 2025 02 26 A\u0300 15.23.25\" src=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.23.25-800x178.png\" alt class=\"img-responsive wp-image-3651\" srcset=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.23.25-200x44.png 200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.23.25-400x89.png 400w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.23.25-600x133.png 600w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.23.25-800x178.png 800w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.23.25-1200x267.png 1200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.23.25.png 1530w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><div class=\"fusion-image-element \" style=\"--awb-margin-bottom:20px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-9 hover-type-none\"><img decoding=\"async\" width=\"800\" height=\"137\" title=\"Capture D\u2019e\u0301cran 2025 02 26 A\u0300 15.23.43\" src=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.23.43-800x137.png\" alt class=\"img-responsive wp-image-3652\" srcset=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.23.43-200x34.png 200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.23.43-400x68.png 400w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.23.43-600x103.png 600w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.23.43-800x137.png 800w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.23.43-1200x205.png 1200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-15.23.43.png 1530w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><div class=\"fusion-text fusion-text-10\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color2);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><span style=\"font-weight: normal;color: var(--awb-color8)\">\u00c0 cette contribution s\u2019ajoute, pour les entreprises perli\u00e8res et nacri\u00e8res, un imp\u00f4t sur les transactions sp\u00e9cifique qui s\u2019applique au chiffre d\u2019affaires. Les taux de cet imp\u00f4t sont les m\u00eames que ceux de la contribution de solidarit\u00e9 territoriale ci-dessus.<\/span><\/p>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-5 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:15px;--awb-padding-right:25px;--awb-padding-left:25px;--awb-bg-color:#eaeaea;--awb-bg-color-hover:#eaeaea;--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:20px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:20px;--awb-spacing-right-small:1.92%;--awb-margin-bottom-small:40px;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-11\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color2);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<h5 style=\"color: var(--awb-color8)\">Tr\u00e8s petites entreprises :<\/h5>\n<p><span style=\"color: var(--awb-color8);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">Les entreprises individuelles autres que celles qui rel\u00e8vent du secteur primaire et dont le chiffre d\u2019affaires annuel n\u2019exc\u00e8de pas 10 000 000 XPF b\u00e9n\u00e9ficient d\u2019un r\u00e9gime fiscal simplifi\u00e9.<\/span><\/p>\n<p style=\"color: var(--awb-color8)\">Ce r\u00e9gime consiste en l\u2019application d\u2019un droit forfaitaire \u00e0 l\u2019ann\u00e9e, qui est lib\u00e9ratoire de la contribution des patentes et de l\u2019imp\u00f4t sur les transactions et dispense ainsi les entreprises \u00e9ligibles des obligations d\u00e9claratives aff\u00e9rentes \u00e0 ces imp\u00f4ts :<\/p>\n<table style=\"border-collapse: collapse;width: 100%\">\n<tbody>\n<tr>\n<td style=\"width: 69.1729%\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"font-family: Montserrat;font-weight: 500;color: var(--awb-color8)\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"500\">Entreprises dont le chiffre d\u2019affaires est infe\u0301rieur ou e\u0301gal a\u0300 2 000 000 XPF<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td style=\"width: 30.8271%\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"text-align: right;font-family: Montserrat;font-weight: 500;color: var(--awb-color8)\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"500\">25 000 XPF<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 69.1729%\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"font-family: Montserrat;font-weight: 500;color: var(--awb-color8)\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"500\">Entreprises dont le chiffre d\u2019affaires est infe\u0301rieur ou e\u0301gal a\u0300 2 000 001 et 5 000 000 XPF<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td style=\"width: 30.8271%\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"text-align: right;font-family: Montserrat;font-weight: 500;color: var(--awb-color8)\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"500\">45 000 XPF<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 69.1729%\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"font-family: Montserrat;font-weight: 500;color: var(--awb-color8)\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"500\">Entreprises dont le chiffre d\u2019affaires est compris entre 5 000 001 et 7 500 000 XPF<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td style=\"width: 30.8271%\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"text-align: right;font-family: Montserrat;font-weight: 500;color: var(--awb-color8)\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"500\">110 000 XPF<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 69.1729%\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"font-family: Montserrat;font-weight: 500;color: var(--awb-color8)\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"500\">Entreprises dont le chiffre d\u2019affaires est compris entre 7 500 001 et 10 000 000 XPF<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td style=\"width: 30.8271%\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"text-align: right;font-family: Montserrat;font-weight: 500;color: var(--awb-color8)\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"500\">200 000 XPF<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-12\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<h5><b style=\"color: var(--awb-custom_color_2);line-height: 22px\" data-fusion-font=\"true\">L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s : une pression fiscale sensiblement abaiss\u00e9e<\/b><\/h5>\n<p>Les soci\u00e9t\u00e9s dites de capitaux (soci\u00e9t\u00e9s anonymes, soci\u00e9t\u00e9s en commandite par actions, soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e) mais aussi les organismes publics jouissant de l\u2019autonomie financi\u00e8re (EPIC) sont soumis \u00e0 l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices de soci\u00e9t\u00e9s au taux de 25%.<\/p>\n<p><b>\u00c0 noter cependant que :<\/b><\/p>\n<\/div>\n<\/div><ul style=\"--awb-iconcolor:var(--awb-custom_color_2);--awb-line-height:23.8px;--awb-icon-width:23.8px;--awb-icon-height:23.8px;--awb-icon-margin:9.8px;--awb-content-margin:33.6px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><span style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\">les soci\u00e9t\u00e9s productrices d\u2019\u00e9nergies renouvelables (\u00e9nergie solaire, hydro\u00e9lectrique, photovolta\u00efque, \u00e9olienne, etc.) b\u00e9n\u00e9ficient d\u2019un taux d\u2019imposition pr\u00e9f\u00e9rentiel de 20% ;<\/span><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><span style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\">les entreprises dont l\u2019activit\u00e9 s\u2019exerce exclusivement dans le secteur de la recherche et d\u00e9veloppement et du num\u00e9rique b\u00e9n\u00e9ficient d\u2019un taux d\u2019imposition pr\u00e9f\u00e9rentiel de 20% ;<\/span><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><span style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\">les \u00e9tablissements financiers et de cr\u00e9dit, et les soci\u00e9t\u00e9s de cr\u00e9dit-bail qui soumis \u00e0 un taux de 35% ;<\/span><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><span style=\"font-size: 16px;font-family: Montserrat;font-weight: 400;color: var(--awb-color5)\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\">les entreprises mini\u00e8res sont soumises \u00e0 un taux de 35% qui sera progressivement ramen\u00e9 jusqu\u2019\u00e0 25 % pour les exercices clos a compter du 31 d\u00e9cembre 2027.<\/span><\/div><\/li><\/ul><div class=\"fusion-text fusion-text-13\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><span style=\"font-weight: normal;color: var(--awb-color5);font-size: 16px\" data-fusion-font=\"true\">L\u2019imp\u00f4t minimum forfaitaire remplace l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s lorsque la personne morale est dispens\u00e9e du paiement de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s du fait d\u2019un d\u00e9ficit constat\u00e9 ou lorsque son montant est sup\u00e9rieur \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s d\u00fb au titre dudit exercice. Dans ce dernier cas, l\u2019imp\u00f4t minimum est \u00e9gal \u00e0 0,5% du chiffre d\u2019affaire, et en cas de d\u00e9ficit, l\u2019imp\u00f4t minimum forfaitaire est \u00e9gal \u00e0 0,25% du chiffre d\u2019affaires, avec un minimum exigible de 50 000 XPF et un montant plafond de 4 000 000 XPF.<\/span><\/p>\n<p><span style=\"font-weight: normal;color: var(--awb-color5);font-size: 16px\" data-fusion-font=\"true\">Les soci\u00e9t\u00e9s qui r\u00e9alisent des b\u00e9n\u00e9fices \u00e9gaux ou sup\u00e9rieurs \u00e0 50 000 000 XPF s\u2019acquittent, en sus de l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices des soci\u00e9t\u00e9s, de la contribution suppl\u00e9mentaire \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s selon les modalit\u00e9s suivantes :<\/span><\/p>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-14\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color2);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<table style=\"border-collapse: collapse;width: 103.004%\">\n<tbody>\n<tr>\n<td style=\"width: 72.3776%\"><b style=\"color: var(--awb-custom_color_2)\"><br \/>\nB\u00e9n\u00e9fice :<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"border-collapse: collapse;width: 103.004%\">\n<tbody>\n<tr>\n<td style=\"width: 72.3776%\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"font-family: Montserrat;font-weight: 500;color: var(--awb-color8)\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"500\">de 0 a\u0300 49 999 999 XPF :<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td style=\"width: 30.6299%\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"font-family: Montserrat;font-weight: 500;color: var(--awb-color8)\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"500\">0%<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 72.3776%\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"font-family: Montserrat;font-weight: 500;color: var(--awb-color8)\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"500\">de 50 000 000 a\u0300 100 000 000 XPF :<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td style=\"width: 30.6299%\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"font-family: Montserrat;font-weight: 500;color: var(--awb-color8)\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"500\">7%<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 72.3776%\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"font-family: Montserrat;font-weight: 500;color: var(--awb-color8)\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"500\">de 100 000 001 a\u0300 200 000 000 XPF :<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td style=\"width: 30.6299%\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"font-family: Montserrat;font-weight: 500;color: var(--awb-color8)\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"500\">10%<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 72.3776%\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"font-family: Montserrat;font-weight: 500;color: var(--awb-color8)\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"500\">de 200 000 001 et 400 000 000 XPF :<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td style=\"width: 30.6299%\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"font-family: Montserrat;font-weight: 500;color: var(--awb-color8)\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"500\">12%<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 72.3776%\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"font-family: Montserrat;font-weight: 500;color: var(--awb-color8)\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"500\">au-dela\u0300 de 400 000 001 XPF :<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td style=\"width: 30.6299%\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"font-family: Montserrat;font-weight: 500;color: var(--awb-color8)\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"500\">15%<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-6 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:25px;--awb-padding-right:25px;--awb-padding-left:25px;--awb-bg-color:#e8e8e8;--awb-bg-color-hover:#e8e8e8;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-8 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Cas particulier propre \u00e0 la contribution des patentes, \u00e0 l\u2019imp\u00f4t sur les transactions, \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et au r\u00e9gime des TPE<\/h4><\/div><div class=\"fusion-text fusion-text-15 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color2);--awb-margin-top:10px;--awb-margin-bottom:40px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p style=\"color: var(--awb-color8)\">Les personnes physiques cr\u00e9ant une entreprise nouvelle sont exempt\u00e9es de l\u2019imposition forfaitaire pour l\u2019ann\u00e9e civile de leur cr\u00e9ation et les deux ann\u00e9es suivantes.<br \/>\n<span style=\"color: var(--awb-color8);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">Le b\u00e9n\u00e9fice de l\u2019exemption est subordonn\u00e9 \u00e0 ce que ces personnes se soient d\u00e9clar\u00e9es dans les trois mois du d\u00e9but d\u2019activit\u00e9.<\/span><\/p>\n<p style=\"color: var(--awb-color8)\">Les personnes handicap\u00e9es (cat\u00e9gories A et B) sont exempt\u00e9es de la contribution durant leurs deux premi\u00e8res ann\u00e9es d\u2019activit\u00e9. Elles b\u00e9n\u00e9ficient de mani\u00e8re permanente d\u2019une r\u00e9duction de 33% (cat\u00e9gorie A) et de 66% (cat\u00e9gorie B).<\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-9 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:10px;--awb-font-size:15px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;font-size:1em;\">2-2-2. fiscalit\u00e9 des entreprises non-\u00e9tablies en Polyn\u00e9sie fran\u00e7aise<\/h4><\/div><div class=\"fusion-text fusion-text-16 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-margin-bottom:40px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p>Les entreprises qui effectuent ponctuellement en Polyn\u00e9sie fran\u00e7aise des op\u00e9rations imposables sans y \u00eatre \u00e9tablies ni repr\u00e9sent\u00e9es, sont assujetties \u00e0 une retenue \u00e0 la source de 15% applicable au prix de ces op\u00e9rations. Les clients polyn\u00e9siens sont ainsi tenus de proc\u00e9der \u00e0 cette retenue lors du versement du prix. Si les op\u00e9rations que ces entreprises r\u00e9alisent en Polyn\u00e9sie fran\u00e7aise s\u2019\u00e9talent dans la dur\u00e9e (par exemple un chantier BTP), elles peuvent opter pour la repr\u00e9sentation fiscale qui les am\u00e8nera \u00e0 \u00eatre soumis aux imp\u00f4ts classiques (en lieu et place de la retenue) \u00e0 travers un repr\u00e9sentant fiscal local accr\u00e9dit\u00e9 par l\u2019administration fiscale.<\/p>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:40px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-10 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:20px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">3. Fiscalit\u00e9 sur la consommation et assimil\u00e9e<\/h2><\/div><div class=\"fusion-title title fusion-title-11 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:10px;--awb-font-size:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;font-size:1em;\">3-1. La Taxe sur la Valeur Ajout\u00e9e (TVA)<\/h3><\/div><div class=\"fusion-text fusion-text-17 awb-text-cols fusion-text-columns-2 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-columns:2;--awb-column-spacing:2em;--awb-column-min-width:100px;--awb-margin-top:10px;--awb-margin-bottom:40px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><span style=\"background-color: var(--awb-bg-color-hover);color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform)\">La TVA a vocation \u00e0 s\u2019appliquer \u00e0 toutes les livraisons de biens et prestations de services effectu\u00e9es en Polyn\u00e9sie fran\u00e7aise. Cette taxe s\u2019applique sur le prix hors taxe des op\u00e9rations. Les entreprises sont tenues de reverser p\u00e9riodiquement la taxe ainsi collect\u00e9e, sous d\u00e9duction de la taxe qu\u2019elles ont elles-m\u00eames pay\u00e9e sur leurs d\u00e9penses et investissements.<\/span><\/p>\n<p>Outre les exon\u00e9rations, les taux applicables sont de 5%, 13% et 16% :<\/p>\n<ul>\n<li><span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\"><b>le taux r\u00e9duit (5%)<\/b><\/span><span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\"> s\u2019applique notamment aux op\u00e9rations portant <\/span><span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">sur l\u2019eau, les boissons non alcooliques, les produits destin\u00e9s \u00e0 l\u2019alimentation humaine (sauf les produits de premi\u00e8re n\u00e9cessit\u00e9 qui sont exon\u00e9r\u00e9s), les m\u00e9dicaments (sauf les m\u00e9dicaments remboursables qui sont exon\u00e9r\u00e9s), les livres et publications de <\/span>presse (papier et en ligne), les appareillages et \u00e9quipements sp\u00e9ciaux pour handicap\u00e9s et les aliments pour animaux.<\/li>\n<\/ul>\n<p>Ce taux s\u2019applique \u00e9galement aux prestations de services telles que l\u2019h\u00e9bergement h\u00f4telier (navires de croisi\u00e8re et de charter compris, villas de luxe exclues), le transport de voyageurs, la fourniture d\u2019\u00e9lectricit\u00e9, les garderies d\u2019enfants et certaines prestations touristiques ;<\/p>\n<ul>\n<li><b>le taux interm\u00e9diaire (13%)<\/b> s\u2019applique \u00e0 toutes les prestations de services non express\u00e9ment exon\u00e9r\u00e9es et ne relevant pas du taux r\u00e9duit ;<\/li>\n<li><b>le taux normal (16%) <\/b>s\u2019applique \u00e0 toutes les livraisons de biens non express\u00e9ment exon\u00e9r\u00e9s et ne relevant pas du taux r\u00e9duit.<\/li>\n<\/ul>\n<\/div>\n<\/div><div class=\"fusion-title title fusion-title-12 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:10px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">3-2. Autres taxes sur la consommation<\/h3><\/div><div class=\"fusion-title title fusion-title-13 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:10px;--awb-font-size:20px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;font-size:1em;\">3-2-1. La fiscalit\u00e9 du tourisme<\/h4><\/div><div class=\"fusion-text fusion-text-18 awb-text-cols fusion-text-columns-2 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-font-size:16px;--awb-text-color:var(--awb-color5);--awb-columns:2;--awb-column-spacing:2em;--awb-column-min-width:100px;--awb-margin-top:0px;--awb-margin-bottom:20px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><span style=\"background-color: var(--awb-bg-color);color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform)\">La redevance de promotion touristique est une taxe applicable aux touristes terrestres. Elle s\u2019applique au taux de 5% sur le prix de vente des chambres des h\u00f4tels et r\u00e9sidences de tourisme international.<\/span><\/p>\n<p>La taxe pour le d\u00e9veloppement de la croisi\u00e8re s\u2019applique aux passagers des navires de croisi\u00e8re qui op\u00e8rent habituellement ou occasionnellement en Polyn\u00e9sie fran\u00e7aise. Elle est de 500 XPF par passager et par escale. Un syst\u00e8me d\u00e9gressif est pr\u00e9vu en faveur des navires qui op\u00e8rent durablement en Polyn\u00e9sie fran\u00e7aise.<\/p>\n<\/div>\n<\/div><div class=\"fusion-title title fusion-title-14 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-top:10px;--awb-margin-bottom:0px;--awb-font-size:20px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;font-size:1em;\">3-2-2. Les taxes sur la publicit\u00e9<\/h4><\/div><div class=\"fusion-text fusion-text-19 awb-text-cols fusion-text-columns-2\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-columns:2;--awb-column-spacing:2em;--awb-column-min-width:100px;--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><span style=\"font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);letter-spacing: var(--awb-letter-spacing);text-transform: var(--awb-text-transform);text-align: var(--awb-content-alignment);background-color: var(--awb-bg-color-hover);color: var(--awb-text-color);font-weight: var(--awb-text-font-weight)\">La diffusion de messages de publicit\u00e9 sur tout support donne lieu \u00e0 une taxation particuli\u00e8re. Toutefois, depuis 2018, seule la publicit\u00e9 portant sur les produits par ailleurs appr\u00e9hend\u00e9s par la fiscalit\u00e9 sur <\/span><span style=\"font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);letter-spacing: var(--awb-letter-spacing);text-transform: var(--awb-text-transform);text-align: var(--awb-content-alignment);background-color: var(--awb-bg-color-hover);color: var(--awb-text-color);font-weight: var(--awb-text-font-weight)\">la pr\u00e9vention (alcools, produits sucr\u00e9s) est tax\u00e9e (40%). Tout autre type de publicit\u00e9 est d\u00e9sormais exon\u00e9r\u00e9 de ces taxes.<\/span><\/p>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-10 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:40px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-15 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:20px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">4. Fiscalit\u00e9 diverse<\/h2><\/div><div class=\"fusion-title title fusion-title-16 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:10px;--awb-font-size:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;font-size:1em;\">4-1. L&#8217;imp\u00f4t sur le revenu des capitaux mobilier<\/h3><\/div><div class=\"fusion-text fusion-text-20 awb-text-cols fusion-text-columns-2 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-columns:2;--awb-column-spacing:2em;--awb-column-min-width:100px;--awb-margin-top:10px;--awb-margin-bottom:20px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">Cet imp\u00f4t s\u2019applique aux b\u00e9n\u00e9fices distribu\u00e9s par les soci\u00e9t\u00e9s de capitaux y compris les jetons de pr\u00e9sence et les int\u00e9r\u00eats servis \u00e0 des personnes autres que les \u00e9tablissements bancaires. Il fait l\u2019objet d\u2019une retenue \u00e0 la source par la soci\u00e9t\u00e9 lors du versement. Les b\u00e9n\u00e9fices des soci\u00e9t\u00e9s, dont le si\u00e8ge social est situ\u00e9 hors de la <\/span><span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">Polyn\u00e9sie fran\u00e7aise mais qui sont en activit\u00e9 sur le territoire, sont \u00e9galement soumis \u00e0 cet imp\u00f4t au prorata de cette activit\u00e9.<\/span><\/p>\n<p>Les taux sont de 12% pour les revenus constitu\u00e9s de lots pay\u00e9s aux cr\u00e9anciers et porteurs d\u2019obligations, de 10% pour les distributions en g\u00e9n\u00e9ral et de 4% pour les int\u00e9r\u00eats et produits de d\u00e9p\u00f4ts, bons du Tr\u00e9sor et bons de caisse.<\/p>\n<p>\u00c0 cet imp\u00f4t s\u2019ajoute une contribution de solidarit\u00e9 territoriale de 5%.<\/p>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-11 fusion_builder_column_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:27px;--awb-padding-right:20px;--awb-padding-bottom:26px;--awb-padding-left:30px;--awb-bg-color:#f9f9f9;--awb-bg-color-hover:#f9f9f9;--awb-bg-image:url(&#039;https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2024\/12\/Fleche-Blanche.png&#039;);--awb-bg-position:center bottom;--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-column-has-bg-image\" data-bg-url=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2024\/12\/Fleche-Blanche.png\"><div class=\"fusion-title title fusion-title-17 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color2);--awb-margin-bottom:10px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">Pour toute information compl\u00e9mentaire<\/h3><\/div><div class=\"fusion-text fusion-text-21 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-margin-bottom:0px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><b style=\"font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\"><span style=\"color: var(--awb-custom_color_1)\">Droits et taxes \u00e0 l\u2019importation :<\/span><span style=\"color: #1e2f5e\"><br \/>\n<\/span><\/b><b style=\"font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover);color: var(--awb-custom_color_2)\">DIRECTION R\u00c9GIONALE DES DOUANES<\/b><\/p>\n<\/div>\n<\/div><ul style=\"--awb-margin-top:0px;--awb-margin-bottom:20px;--awb-iconcolor:var(--awb-custom_color_2);--awb-line-height:23.8px;--awb-icon-width:23.8px;--awb-icon-height:23.8px;--awb-icon-margin:9.8px;--awb-content-margin:33.6px;\" class=\"fusion-checklist fusion-checklist-2 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-phone-square-alt fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><span style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\"><a href=\"tel:+68940505550\">+689 40 50 55 50<\/a><\/span><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-at fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><span style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\"><a href=\"mailto:dr-polynesie@douane.finances.gouv.fr\">dr-polynesie@douane.finances.gouv.fr<\/a><\/span><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-link fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><span style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\"><a href=\"www.service-public.pf\/douanes\/\" target=\"_blank\" rel=\"noopener noreferrer\"> www.service-public.pf\/douanes\/<\/a><\/span><\/div><\/li><\/ul><div class=\"fusion-text fusion-text-22 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:0px;--awb-margin-bottom:0px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><b style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\"><span style=\"color: var(--awb-custom_color_2);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\"><b style=\"color: var(--awb-custom_color_1)\">Imp\u00f4ts, droits et taxes divers autres que les droits d\u2019enregistrement et de transcription :<\/b><br \/>\nDIRECTION DES IMP\u00d4TS ET DES CONTRIBUTIONS PUBLIQUES<\/span><\/b><\/p>\n<\/div>\n<\/div><ul style=\"--awb-margin-top:0px;--awb-margin-bottom:20px;--awb-iconcolor:var(--awb-custom_color_2);--awb-line-height:23.8px;--awb-icon-width:23.8px;--awb-icon-height:23.8px;--awb-icon-margin:9.8px;--awb-content-margin:33.6px;\" class=\"fusion-checklist fusion-checklist-3 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-phone-square-alt fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><span style=\"font-size: 16px;font-family: Montserrat\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\"><a href=\"tel:+68940461313\">+689 40 46 13 13<\/a><\/span><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-link fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><span style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\"><a href=\"www.impot-polynesie.gov.pf\" target=\"_blank\" rel=\"noopener noreferrer\"> www.impot-polynesie.gov.pf<\/a><\/span><\/div><\/li><\/ul><div class=\"fusion-text fusion-text-23 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-margin-bottom:0px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><b style=\"font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\"><span style=\"color: var(--awb-custom_color_1)\">Droits d\u2019enregistrement et de transcription :<\/span><span style=\"color: #1e2f5e\"><br \/>\n<\/span><\/b><b style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color)\"><span style=\"color: var(--awb-custom_color_2);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">DIRECTION DES AFFAIRES FONCI\u00c8RES<br \/>\n<\/span><\/b><b style=\"background-color: var(--awb-bg-color-hover);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);color: var(--awb-custom_color_2)\">DIVISION RECETTE CONSERVATION DES HYPOTH\u00c8QUES<\/b><\/p>\n<\/div>\n<\/div><ul style=\"--awb-margin-top:0px;--awb-margin-bottom:20px;--awb-iconcolor:var(--awb-custom_color_2);--awb-line-height:23.8px;--awb-icon-width:23.8px;--awb-icon-height:23.8px;--awb-icon-margin:9.8px;--awb-content-margin:33.6px;\" class=\"fusion-checklist fusion-checklist-4 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-phone-square-alt fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><span style=\"font-size: 16px;font-family: Montserrat\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\"><a href=\"tel:+68940471818\">+689 40 47 18 18<\/a><\/span><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-at fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><span style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\"><a href=\"mailto:daf.direction@foncier.gov.pf\">daf.direction@foncier.gov.pf<\/a><\/span><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-link fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><span style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\"><a href=\"www.service-public.pf\/daf\/\" target=\"_blank\" rel=\"noopener noreferrer\"> www.service-public.pf\/daf\/<\/a><\/span><\/div><\/li><\/ul><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-12 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-18 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:10px;--awb-font-size:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;font-size:1em;\">4-2. L&#8217;imp\u00f4t foncier sur les propri\u00e9t\u00e9s b\u00e2ties<\/h3><\/div><div class=\"fusion-text fusion-text-24\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><span style=\"background-color: var(--awb-bg-color-hover);color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform)\">Cet imp\u00f4t s\u2019applique \u00e0 toutes les propri\u00e9t\u00e9s b\u00e2ties mais aussi aux terrains employ\u00e9s \u00e0 un usage commercial ou industriel et aux installations commerciales ou industrielles assimilables \u00e0 des constructions. Il s\u2019applique au taux de 10% sur la valeur locative des immeubles imposables. Au montant de l\u2019imp\u00f4t ainsi calcul\u00e9 s\u2019ajoutent des centimes communaux qui peuvent repr\u00e9senter une majoration allant jusqu\u2019\u00e0 50%.<\/span><\/p>\n<h4 style=\"color: var(--awb-color8)\"><span style=\"color: var(--awb-custom_color_2)\">Exemptions temporaires \u00e0 l\u2019imp\u00f4t foncier sur les propri\u00e9t\u00e9s b\u00e2ties :<\/span><\/h4>\n<p>Les constructions nouvelles, les reconstructions, les additions de constructions, r\u00e9guli\u00e8rement d\u00e9clar\u00e9es, b\u00e9n\u00e9ficient :<\/p>\n<\/div>\n<\/div><ul style=\"--awb-iconcolor:var(--awb-custom_color_2);--awb-line-height:23.8px;--awb-icon-width:23.8px;--awb-icon-height:23.8px;--awb-icon-margin:9.8px;--awb-content-margin:33.6px;\" class=\"fusion-checklist fusion-checklist-5 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><span style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\">de 5 ans d\u2019exon\u00e9ration totale ;<\/span><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><span style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\"><span style=\"color: var(--awb-textcolor);background-color: var(--awb-even-row-bgcolor);letter-spacing: 0px\">puis de 3 ans d\u2019exon\u00e9ration partielle (abattement sur la valeur <\/span><span style=\"color: var(--awb-textcolor);background-color: var(--awb-even-row-bgcolor);letter-spacing: 0px\">locative de 50%).<\/span><\/span><\/div><\/li><\/ul><div class=\"fusion-text fusion-text-25\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">Elles sont impos\u00e9es en totalit\u00e9 \u00e0 partir de la 9\u00e8me ann\u00e9e.<\/span><\/p>\n<\/div>\n<\/div><div class=\"fusion-title title fusion-title-19 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-top:20px;--awb-margin-bottom:0px;--awb-font-size:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;font-size:1em;\">4-3. Les droits d&#8217;enregistrement et de transcription<\/h3><\/div><div class=\"fusion-text fusion-text-26 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-font-size:16px;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-margin-bottom:40px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><span style=\"background-color: var(--awb-bg-color-hover);color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform)\">Les droits d\u2019enregistrement s\u2019appliquent en principe \u00e0 tous les actes de la vie civile. Il existe des tarifs fixes et des taux proportionnels. Par exemple, pour les cr\u00e9ations de soci\u00e9t\u00e9s, les droits sont de 1% du capital social avec un minimum exigible de 10 000 XPF. Pour les mutations immobili\u00e8res, avec le droit de transcription, les taux cumul\u00e9s de droit commun sont de 9% sur la fraction du prix allant jusqu\u2019\u00e0 15 000 000 XPF et 11% au-del\u00e0.<\/span><\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":341,"featured_media":0,"parent":3193,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-3208","page","type-page","status-publish","hentry"],"acf":[],"lang":"fr","translations":{"fr":3208,"en":4653},"pll_sync_post":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/pages\/3208","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/users\/341"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/comments?post=3208"}],"version-history":[{"count":34,"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/pages\/3208\/revisions"}],"predecessor-version":[{"id":5384,"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/pages\/3208\/revisions\/5384"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/pages\/3193"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/media?parent=3208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}