{"id":3212,"date":"2025-07-17T02:10:26","date_gmt":"2025-07-17T00:10:26","guid":{"rendered":"https:\/\/www.service-public.pf\/ade\/?page_id=3212"},"modified":"2026-01-20T19:37:52","modified_gmt":"2026-01-20T18:37:52","slug":"les-aides","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/ade\/investir\/les-aides\/","title":{"rendered":"Les aides"},"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\" 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-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-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\"><li class=\"fusion-breadcrumb-item awb-breadcrumb-sep awb-home\" ><a href=\"https:\/\/www.service-public.pf\/ade\" class=\"fusion-breadcrumb-link\"><span >Home<\/span><\/a><\/li><\/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=\"Dynamic table of contents\" data-breakpoint=\"0\" data-count=\"0\" data-transition-type=\"fade\" data-transition-time=\"300\" data-expand=\"right\"><ul id=\"menu-dynamic-table-of-contents\" class=\"fusion-menu awb-menu__main-ul awb-menu__main-ul_row\"><li  id=\"menu-item-4931\"  class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-4931 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"4931\"><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\">Consult the table of content<\/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_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:11.616%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:7.68%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:17.424%;--awb-spacing-left-medium:11.52%;--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;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h1 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Les principales mesures d&#8217;incitations <\/p>\n<p>\u00e0 l&#8217;investissement<\/p><\/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:0px;--awb-spacing-right-large:0%;--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\"><div class=\"fusion-image-element \" style=\"--awb-max-width:100%;--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=\"1324\" height=\"692\" title=\"Fd (1)\" src=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/fd-1-1.png\" alt class=\"img-responsive wp-image-3960\" srcset=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/fd-1-1-200x105.png 200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/fd-1-1-400x209.png 400w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/fd-1-1-600x314.png 600w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/fd-1-1-800x418.png 800w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/fd-1-1-1200x627.png 1200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/fd-1-1.png 1324w\" 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\" 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-1\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-custom_color_1);--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>Les projets d\u2019investissement structurants r\u00e9alis\u00e9s en Polyn\u00e9sie fran\u00e7aise peuvent b\u00e9n\u00e9ficier, sous certaines conditions, de mesures d\u2019aides publiques au travers d\u2019une part, du dispositif de d\u00e9fiscalisation polyn\u00e9sienne ou des mesures incitatives en faveur des grands investissements et, d\u2019autre part, du dispositif de d\u00e9fiscalisation nationale.<\/p>\n<p>Selon les secteurs, les investisseurs peuvent \u00e9galement b\u00e9n\u00e9ficier d\u2019aides \u00e0 l\u2019exploitation (mesures d\u2019exon\u00e9ration de taxes fiscales ou parafiscales), variables d\u2019un secteur d\u2019activit\u00e9 \u00e0 l\u2019autre.<\/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-color6);--awb-margin-bottom:20px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">1. La d\u00e9fiscalisation nationale<\/h2><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;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: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-2\" 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)\">L\u2019Etat apporte son soutien au d\u00e9veloppement \u00e9conomique de la Polyn\u00e9sie fran\u00e7aise par un dispositif de d\u00e9fiscalisation qui lui est propre (d\u00e9fiscalisation outre-mer ou LODEOM).<\/span><\/p>\n<p>Le r\u00e9gime d\u2019aide fiscale s\u2019applique aux investissements r\u00e9alis\u00e9s en outre-mer dans les secteurs dits \u00abproductifs\u00bb et les \u00ablogements\u00bb. Le volet \u00ablogement\u00bb s\u2019entend principalement de la r\u00e9alisation de logements neufs \u00e0 usage d\u2019habitation principale, au profit de personnes dont les revenus n\u2019exc\u00e8dent pas certains plafonds.<\/p>\n<p>Les exclusions concernent notamment le commerce, la restauration (\u00e0 l\u2019exclusion des restaurants de tourisme class\u00e9s), le conseil ou l\u2019expertise, la recherche et d\u00e9veloppement, l\u2019\u00e9ducation, la sant\u00e9, la banque, la finance et l\u2019assurance, les activit\u00e9s associatives, les activit\u00e9s postales, les activit\u00e9s, sportives et culturelles, etc.<\/p>\n<p>L\u2019aide fiscale b\u00e9n\u00e9ficie \u00e0 des contribuables fiscalement domicili\u00e9s en France m\u00e9tropolitaine lorsqu\u2019ils participent au financement des investissements \u00e9ligibles.<\/p>\n<p><b>Avantages financiers :<\/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 data-fusion-font=\"true\" style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\"><span style=\"color: var(--awb-textcolor);background-color: var(--awb-odd-row-bgcolor);letter-spacing: 0px\">investisseur personne physique : r\u00e9duction de son imp\u00f4t sur le revenu entre 44,12% et 54,36%, r\u00e9troc\u00e9d\u00e9e \u00e0 56% minimum \u00e0 l\u2019entreprise outre-mer qui b\u00e9n\u00e9ficie donc d\u2019un avantage fiscal r\u00e9troc\u00e9d\u00e9 d\u2019au moins 24,71%* ;<\/span><\/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 data-fusion-font=\"true\" style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\">investisseur personne morale : d\u00e9duction du b\u00e9n\u00e9fice imposable ou r\u00e9duction de 35% de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, r\u00e9troc\u00e9d\u00e9e pour 80% \u00e0 l\u2019entreprise outre-mer, qui b\u00e9n\u00e9ficie donc d\u2019un avantage fiscal r\u00e9troc\u00e9d\u00e9 d\u2019au moins 28%*.<\/span><\/div><\/li><\/ul><div class=\"fusion-text fusion-text-3 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-font-size:13px;--awb-text-color:var(--awb-custom_color_5);--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)\">*Du montant hors taxe des investissements \u00e9ligibles.<\/span><\/p>\n<\/div>\n<\/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-image:url(&#039;https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/i.png&#039;);--awb-bg-position:center center;--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-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-empty-column-bg-image fusion-column-has-bg-image\" data-bg-url=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/i.png\"><img decoding=\"async\" class=\"fusion-empty-dims-img-placeholder\" aria-label=\"I\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27600%27%20height%3D%27800%27%20viewBox%3D%270%200%20600%20800%27%3E%3Crect%20width%3D%27600%27%20height%3D%27800%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:20px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">2. La d\u00e9fiscalisation polyn\u00e9sienne<\/h2><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;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\" 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:0px;--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-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=\"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)\">Les mesures d\u2019incitations fiscales \u00e0 l\u2019investissement pr\u00e9vues \u00e0 la troisi\u00e8me partie du Code des imp\u00f4ts de la Polyn\u00e9sie fran\u00e7aise constituent un dispositif d\u2019accompagnement pour soutenir le d\u00e9veloppement de projets structurants.<\/span><\/p>\n<p>Ce dispositif permet de r\u00e9duire de mani\u00e8re significative l\u2019effort de financement des porteurs de projets.<\/p>\n<p>Il permet \u00e0 ces derniers de b\u00e9n\u00e9ficier d\u2019une participation financi\u00e8re d\u2019entreprises tierces \u00e0 concurrence d\u2019un montant g\u00e9n\u00e9ralement \u00e9gal \u00e0 30% du co\u00fbt du projet. En contrepartie, ces entreprises ont droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t calcul\u00e9 suivant les sommes qu\u2019elles ont effectivement investies.<\/p>\n<\/div>\n<\/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\" 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:39px;--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-5\" 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><b>L\u2019exemple ci-apr\u00e8s pr\u00e9sente un plan de financement type :<\/b><\/p>\n<ul>\n<\/ul>\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\"><a href=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2026\/01\/exemple-defiscalisation-locale.png\" class=\"fusion-lightbox\" data-rel=\"iLightbox[4c8ebcc9a44bc2363cc]\" data-title=\"Exemple Defiscalisation Locale\" title=\"Exemple Defiscalisation Locale\"><img decoding=\"async\" width=\"1140\" height=\"548\" src=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2026\/01\/exemple-defiscalisation-locale.png\" alt class=\"img-responsive wp-image-5375\" srcset=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2026\/01\/exemple-defiscalisation-locale-200x96.png 200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2026\/01\/exemple-defiscalisation-locale-400x192.png 400w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2026\/01\/exemple-defiscalisation-locale-600x288.png 600w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2026\/01\/exemple-defiscalisation-locale-800x385.png 800w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2026\/01\/exemple-defiscalisation-locale.png 1140w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/a><\/span><\/div><\/div><\/div><\/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-padding-top:25px;--awb-padding-right:30px;--awb-padding-bottom:15px;--awb-padding-left:30px;--awb-bg-color:#f2f2f2;--awb-bg-color-hover:#f2f2f2;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--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\"><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:10px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">DANS SA MISE EN \u0152UVRE, LE DISPOSITIF DE D\u00c9FISCALISATION POLYN\u00c9SIENNE PROPOSE 2 R\u00c9GIMES :<\/h4><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;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-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-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-5 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color5);--awb-margin-bottom:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">2-1-1. Le r\u00e9gime des investissements indirects<\/h4><\/div><div class=\"fusion-text fusion-text-6\" 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>Les investissements effectu\u00e9s en Polyn\u00e9sie fran\u00e7aise peuvent \u00eatre \u00e9ligibles au dispositif de d\u00e9fiscalisation, sous r\u00e9serve du respect de crit\u00e8res sp\u00e9cifiques concernant le secteur d\u2019activit\u00e9. Les personnes physiques ou morales redevables de l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s ou de l&#8217;imp\u00f4t sur les transactions qui participent au financement de programmes d&#8217;investissements, dans l&#8217;un des secteurs d&#8217;activit\u00e9s \u00e9ligibles, agr\u00e9\u00e9s par la Polyn\u00e9sie fran\u00e7aise b\u00e9n\u00e9ficient, sous certaines conditions, d&#8217;un cr\u00e9dit d&#8217;imp\u00f4t.<\/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-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-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-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color5);--awb-margin-bottom:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">2-1-2. Le r\u00e9gime d&#8217;investissement direct<\/h4><\/div><div class=\"fusion-text fusion-text-7\" 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>Les entreprises personnes morales assujetties \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ou \u00e0 l\u2019imp\u00f4t sur les transactions peuvent b\u00e9n\u00e9ficier d\u2019un avantage fiscal, sous forme de r\u00e9duction d\u2019imp\u00f4t, lorsqu\u2019elles r\u00e9alisent et financent directement, sans recourir \u00e0 des investisseurs tiers, un programme d\u2019investissement approuv\u00e9 par le conseil des ministres.<\/p>\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_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-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;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_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: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-8\" 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)\">Pour b\u00e9n\u00e9ficier de cet avantage fiscal, le programme d\u2019investissement doit \u00eatre agr\u00e9\u00e9 par le conseil des ministres. Post\u00e9rieurement \u00e0 l\u2019agr\u00e9ment, le porteur du projet fait appel \u00e0 des \u00abinvestisseurs d\u00e9fiscalisants \u00bb (personnes physiques ou morales soumises \u00e0 l\u2019imp\u00f4t sur les transactions ou \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s en Polyn\u00e9sie fran\u00e7aise) qui, en contrepartie de leurs apports dans le financement du projet, b\u00e9n\u00e9ficient d\u2019un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019exercice au cours duquel le financement est effectu\u00e9 et le solde sur les cinq exercices suivants.<\/span><\/p>\n<p><b>En r\u00e9sum\u00e9 :<\/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-2 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 data-fusion-font=\"true\" style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\">La base d\u00e9fiscalisable agr\u00e9\u00e9e est \u00e9gale \u00e0 la somme des d\u00e9penses valid\u00e9es par le Conseil des Ministres ;<\/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 data-fusion-font=\"true\" style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\">Le taux du cr\u00e9dit d\u2019imp\u00f4t dont b\u00e9n\u00e9ficient les entreprises en contrepartie de leur participation financi\u00e8re au projet varie selon les secteurs d\u2019activit\u00e9 \u00e9ligibles (voir tableau en page 3) ;<\/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 data-fusion-font=\"true\" style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\">Pour une base d\u00e9fiscalisable agr\u00e9\u00e9e d\u20191 milliard XPF , la somme des cr\u00e9dits d\u2019imp\u00f4t (30%) dont vont b\u00e9n\u00e9ficier les entreprises sera donc au total de 300 millions XPF.<\/span><\/div><\/li><\/ul><div class=\"fusion-text fusion-text-9\" 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<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)\">Ces cr\u00e9dits d\u2019imp\u00f4t ont pour contrepartie l\u2019obligation pour les entreprises b\u00e9n\u00e9ficiaires d\u2019investir dans le projet une somme au moins \u00e9gale \u00e0 225 millions XPF, soit 75% de r\u00e9trocession du cr\u00e9dit d\u2019imp\u00f4t.<\/span><\/div>\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)\"> <\/span><\/p>\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)\">Pour b\u00e9n\u00e9ficier des r\u00e9gimes d\u2019investissement pr\u00e9vus au Titre I de la Partie II du Code des investissements (d\u00e9fiscalisation polyn\u00e9sienne) et pouvoir solliciter l\u2019agr\u00e9ment dans les conditions du Chapitre II du Titre II, les entreprises doivent \u00eatre s\u00e9lectionn\u00e9es au terme d\u2019une proc\u00e9dure d\u2019appel \u00e0 manifestation d\u2019int\u00e9r\u00eats.<\/span><\/p>\n<div class=\"page\" title=\"Page 2\"><\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-7 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-bg-image:url(&#039;https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/z.png&#039;);--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:30px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:63px;--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 fusion-empty-column-bg-image fusion-column-has-bg-image\" data-bg-url=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/z.png\"><img decoding=\"async\" class=\"fusion-empty-dims-img-placeholder\" aria-label=\"Z\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27938%27%20height%3D%271062%27%20viewBox%3D%270%200%20938%201062%27%3E%3Crect%20width%3D%27938%27%20height%3D%271062%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\"><\/div><\/div><\/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-color6);--awb-margin-bottom:10px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">UN PROJET D\u2019INVESTISSEMENT R\u00c9ALIS\u00c9 EN POLYN\u00c9SIE FRAN\u00c7AISE EST \u00c9LIGIBLE S\u2019IL RESSORT DES SECTEURS D\u2019ACTIVIT\u00c9S SUIVANTS :<\/h4><\/div><div class=\"fusion-image-element \" style=\"--awb-margin-bottom:40px;--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\"><a href=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-16.58.43.png\" class=\"fusion-lightbox\" data-rel=\"iLightbox[a6c748e8a7fd2e2808b]\" data-title=\"Capture D\u2019e\u0301cran 2025 03 30 A\u0300 16.58.43\" title=\"Capture D\u2019e\u0301cran 2025 03 30 A\u0300 16.58.43\"><img decoding=\"async\" width=\"1418\" height=\"1198\" src=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-16.58.43.png\" alt class=\"img-responsive wp-image-3962\" srcset=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-16.58.43-200x169.png 200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-16.58.43-400x338.png 400w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-16.58.43-600x507.png 600w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-16.58.43-800x676.png 800w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-16.58.43-1200x1014.png 1200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-16.58.43.png 1418w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 1200px\" \/><\/a><\/span><\/div><div class=\"fusion-title title fusion-title-8 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:20px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">3. Le cumul des deux dispositifs de d\u00e9fiscalisation<\/h2><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;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-8 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: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-10\" 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>Sous r\u00e9serve de l\u2019\u00e9ligibilit\u00e9 des projets aux deux dispositifs, les porteurs de projets peuvent b\u00e9n\u00e9ficier de l\u2019aide cumul\u00e9e des deux dispositifs de d\u00e9fiscalisation et doivent faire les d\u00e9marches d&#8217;agr\u00e9ment \u00e0 la fois aupr\u00e8s du secr\u00e9tariat de la commission consultative des agr\u00e9ments fiscaux (d\u00e9fiscalisation polyn\u00e9sienne) et aupr\u00e8s de la DGFIP \u00e0 Paris (d\u00e9fiscalisation nationale).<\/p>\n<p>Le cumul des deux dispositifs permet d\u2019obtenir, selon les secteurs, potentiellement plus de 52,4% d\u2019aide sur le montant de l\u2019investissement \u00e9ligible (75% de 30% de cr\u00e9dit d\u2019imp\u00f4t polyn\u00e9sien +66% de 45,3% de r\u00e9duction d\u2018imp\u00f4t m\u00e9tropolitaine, desquels il faut ensuite d\u00e9duire les frais de dossier).<\/p>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-9 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: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-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<p><b style=\"color: var(--awb-color5)\">L\u2019exemple ci-apr\u00e8s pr\u00e9sente un plan de financement type en double d\u00e9fiscalisation :<\/b><\/p>\n<ul>\n<\/ul>\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\"><a href=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-21.15.37.png\" class=\"fusion-lightbox\" data-rel=\"iLightbox[bdfbd4a2912ced6c3c3]\" data-title=\"Capture D\u2019e\u0301cran 2025 02 26 A\u0300 21.15.37\" title=\"Capture D\u2019e\u0301cran 2025 02 26 A\u0300 21.15.37\"><img decoding=\"async\" width=\"1808\" height=\"692\" src=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-21.15.37.png\" alt class=\"img-responsive wp-image-3664\" srcset=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-21.15.37-200x77.png 200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-21.15.37-400x153.png 400w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-21.15.37-600x230.png 600w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-21.15.37-800x306.png 800w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-21.15.37-1200x459.png 1200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/Capture-decran-2025-02-26-a-21.15.37.png 1808w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/a><\/span><\/div><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-9 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:20px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">4. <span style=\"color: var(--awb-text-color);font-family: var(--h2_typography-font-family);font-size: 1em;font-style: var(--h2_typography-font-style,normal);font-weight: var(--h2_typography-font-weight);letter-spacing: var(--h2_typography-letter-spacing);background-color: var(--awb-bg-color-hover)\">Le dispositif d&#8217;incitation fiscale<br \/>\n\u00e0 la r\u00e9alisation de grands investissements<\/span><\/h2><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;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-10 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: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-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<p>Dans l\u2019objectif d\u2019inciter \u00e0 la r\u00e9alisation d\u2019investissements d\u2019envergure, g\u00e9n\u00e9rateurs d\u2019emplois en Polyn\u00e9sie fran\u00e7aise, un dispositif consistant en des exon\u00e9rations fiscales de longue dur\u00e9e a \u00e9t\u00e9 mis en place par le Pays, en parall\u00e8le \u00e0 la d\u00e9fiscalisation.<\/p>\n<p>Pour b\u00e9n\u00e9ficier de ce dispositif, les programmes d\u2019investissement doivent \u00eatre r\u00e9alis\u00e9s dans les Zones de D\u00e9veloppement Prioritaire (ZDP) strictement d\u00e9finies et sont soumis, comme pour la d\u00e9fiscalisation, \u00e0 un agr\u00e9ment du conseil des ministres.<\/p>\n<p>Le seuil minimum d\u2019investissement est de 10 milliards de XPF HT.<\/p>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-11 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: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-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>Le dispositif pr\u00e9voit 2 types de ZDP dont d\u00e9pendra la dur\u00e9e des exon\u00e9rations fiscales : ZDP1 (\u00eeles de l\u2019archipel de la Soci\u00e9t\u00e9) et ZDP2 (\u00eeles des autres archipels).<\/p>\n<p>L\u2019agr\u00e9ment des programmes d\u2019investissement est subordonn\u00e9 au respect d\u2019un certain nombre de conditions dont notamment la viabilit\u00e9 des investissements envisag\u00e9s et la cr\u00e9ation d\u2019emplois. L\u2019arr\u00eat\u00e9 d\u2019agr\u00e9ment \u00e0 l\u2019investissement pr\u00e9cise les \u00e9xon\u00e9rations \u00e0 l\u2019importation ainsi que les exon\u00e9rations en r\u00e9gime int\u00e9rieur accord\u00e9es.<\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-10 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:10px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">LE DISPOSITIF GARANTIT DES EXON\u00c9RATIONS FISCALES DE LONGUE DUR\u00c9E DANS LES CONDITIONS EXPOS\u00c9ES CI-APR\u00c8S :<\/h4><\/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\"><a href=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-17.02.29.png\" class=\"fusion-lightbox\" data-rel=\"iLightbox[881d4938c19811d20f9]\" data-title=\"Capture D\u2019e\u0301cran 2025 03 30 A\u0300 17.02.29\" title=\"Capture D\u2019e\u0301cran 2025 03 30 A\u0300 17.02.29\"><img decoding=\"async\" width=\"2160\" height=\"940\" src=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-17.02.29.png\" alt class=\"img-responsive wp-image-3963\" srcset=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-17.02.29-200x87.png 200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-17.02.29-400x174.png 400w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-17.02.29-600x261.png 600w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-17.02.29-800x348.png 800w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-17.02.29-1200x522.png 1200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/Capture-decran-2025-03-30-a-17.02.29.png 2160w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 1200px\" \/><\/a><\/span><\/div><div class=\"fusion-text fusion-text-14 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>&nbsp;<\/p>\n<p>Afin de r\u00e9duire les co\u00fbts de transport dus \u00e0 l\u2019\u00e9loignement g\u00e9ographique, le dispositif \u00e9tend l\u2019exon\u00e9ration des droits et taxes \u00e0 l\u2019importation au gazole, sur demande de l\u2019investisseur.<br \/>\n<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 noter enfin que le dispositif n\u2019est pas cumulable avec le dispositif de d\u00e9fiscalisation polyn\u00e9sienne. En revanche, il est cumulable avec le dispositif de d\u00e9fiscalisation nationale si le programme d\u2019investissement s\u2019inscrit dans un secteur \u00e9ligible \u00e0 ce dernier.<\/span><\/p>\n<p><span style=\"color: var(--awb-custom_color_5);font-size: 13px\" data-fusion-font=\"true\">*Mrds : Milliards<\/span><\/p>\n<\/div>\n<\/div><div class=\"fusion-title title fusion-title-11 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-custom_color_1);--awb-margin-bottom:-10px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">Instruction des dossiers<\/h2><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:40px;--awb-padding-right:40px;--awb-padding-bottom:80px;--awb-padding-left:30px;--awb-bg-color:#e8e8e8;--awb-bg-color-hover:#e8e8e8;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-20px;--awb-spacing-right-large:0%;--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\"><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: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>&nbsp;<\/p>\n<p><b>L\u2019Agence de D\u00e9veloppement Economique a notamment pour mission :<\/b><\/p>\n<p style=\"padding-left: 40px\"><b><span style=\"color: var(--awb-custom_color_2)\">&gt; <\/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)\">De r\u00e9ceptionner les dossiers de candidature pr\u00e9sent\u00e9s dans le cadre de la proc\u00e9dure d\u2019Appel \u00e0 Manifestation d\u2019Int\u00e9r\u00eat (AMI) et les transmet \u00e0 la Direction des Imp\u00f4ts et des Contributions Publiques.<\/span><\/b><\/p>\n<p><b>La Direction des Imp\u00f4ts et des Contributions Publiques a notamment pour missions :<\/b><\/p>\n<p style=\"padding-left: 40px\"><b style=\"color: var(--awb-custom_color_2)\">&gt; <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)\">D\u2019instruire les demandes d\u2019agr\u00e9ment aux mesures d\u2019incitations fiscales ;<\/span><\/b><\/p>\n<p style=\"padding-left: 40px\"><b style=\"color: var(--awb-custom_color_2)\">&gt; <\/b>De contr\u00f4ler l\u2019\u00e9ligibilit\u00e9 du progamme d\u2019investissement au titre du secteur d\u2019activit\u00e9 concern\u00e9 et de sa compl\u00e9tude au regard des pi\u00e8ces <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)\">exig\u00e9es au titre de la demande d\u2019agr\u00e9ment.<\/span><\/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=\"--awb-margin-top:0px;\" target=\"_self\" href=\"https:\/\/www.service-public.pf\/ade\/qui-sommes-nous\/nos-missions\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">D\u00e9couvrir l&#8217;ADE<\/span><\/a><\/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_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"class_list":["post-3212","page","type-page","status-publish","hentry"],"acf":[],"lang":"fr","translations":{"fr":3212,"en":4689},"pll_sync_post":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/pages\/3212","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=3212"}],"version-history":[{"count":14,"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/pages\/3212\/revisions"}],"predecessor-version":[{"id":4710,"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/pages\/3212\/revisions\/4710"}],"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=3212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}