{"id":1609,"date":"2024-11-25T03:42:39","date_gmt":"2024-11-25T02:42:39","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=1609"},"modified":"2025-02-10T14:38:15","modified_gmt":"2025-02-10T13:38:15","slug":"vos-impots","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/particuliers\/vos-impots\/","title":{"rendered":"Vos imp\u00f4ts"},"content":{"rendered":"<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-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"max-width:1216.8px;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_1 1_1 fusion-flex-column\" style=\"--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-text fusion-text-1\"><p>D\u00e9couvrez l&rsquo;essentiel sur les principaux imp\u00f4ts auxquels sont soumis les Particuliers en Polyn\u00e9sie fran\u00e7aise.<\/p>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-stretch 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_3 1_3 fusion-flex-column fusion-column-inner-bg-wrapper\" style=\"--awb-padding-top:20px;--awb-padding-right:10px;--awb-padding-bottom:20px;--awb-padding-left:10px;--awb-inner-bg-color:#f8f8f8;--awb-inner-bg-color-hover:#eaeaea;--awb-inner-bg-size:cover;--awb-border-color:#dddddd;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:5.76%;--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%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/www.service-public.pf\/dicp\/particuliers\/vos-impots\/la-taxe-de-mise-en-circulation\/\" rel=\"noopener noreferrer\" target=\"_blank\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><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\"><h2 style=\"text-align: center;\"><strong>La taxe de mise en circulation<\/strong><\/h2>\n<\/div><div class=\"fusion-text fusion-text-3\"><p style=\"text-align: center;\">Le paiement de la taxe de mise en circulation et de la taxe d\u2019environnement pour le recyclage des v\u00e9hicules est un pr\u00e9alable n\u00e9cessaire \u00e0 l\u2019immatriculation d\u2019un v\u00e9hicule neuf ou d\u2019occasion import\u00e9 en Polyn\u00e9sie fran\u00e7aise.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><div style=\"text-align:center;\"><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\" target=\"_self\" href=\"https:\/\/www.service-public.pf\/dicp\/particuliers\/vos-impots\/la-taxe-de-mise-en-circulation\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_3 1_3 fusion-flex-column fusion-column-inner-bg-wrapper\" style=\"--awb-padding-top:20px;--awb-padding-right:10px;--awb-padding-bottom:20px;--awb-padding-left:10px;--awb-inner-bg-color:#f8f8f8;--awb-inner-bg-color-hover:#eaeaea;--awb-inner-bg-size:cover;--awb-border-color:#dddddd;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:5.76%;--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%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/www.service-public.pf\/dicp\/particuliers\/vos-impots\/impot-foncier-proprietes-baties\/\" rel=\"noopener noreferrer\" target=\"_blank\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><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\"><h2 style=\"text-align: center;\"><strong>L\u2019imp\u00f4t foncier sur les propri\u00e9t\u00e9s b\u00e2ties<\/strong><\/h2>\n<\/div><div class=\"fusion-text fusion-text-5\"><p style=\"text-align: center;\">L\u2019imp\u00f4t foncier sur les propri\u00e9t\u00e9s b\u00e2ties est un imp\u00f4t g\u00e9n\u00e9ral \u00e9tabli sur les propri\u00e9t\u00e9s b\u00e2ties et biens assimil\u00e9s situ\u00e9s en Polyn\u00e9sie fran\u00e7aise.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-default-span fusion-button-default-type\" target=\"_self\" href=\"#\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_3 1_3 fusion-flex-column fusion-column-inner-bg-wrapper\" style=\"--awb-padding-top:20px;--awb-padding-right:10px;--awb-padding-bottom:20px;--awb-padding-left:10px;--awb-inner-bg-color:#f8f8f8;--awb-inner-bg-color-hover:#eaeaea;--awb-inner-bg-size:cover;--awb-border-color:#dddddd;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:5.76%;--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%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/www.service-public.pf\/dicp\/particuliers\/vos-impots\/contribution-solidarite-territoriale-revenus-sources-multiples\/\" rel=\"noopener noreferrer\" target=\"_blank\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><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-6\"><h2 style=\"text-align: center;\"><strong>La contribution de solidarit\u00e9 territoriale sur les revenus de sources multiples<\/strong><\/h2>\n<\/div><div class=\"fusion-text fusion-text-7\"><p style=\"text-align: center;\">La contribution de solidarit\u00e9 territoriale sur les revenus de sources multiples correspond \u00e0 la contribution de solidarit\u00e9 territoriale sur les traitements, salaires, pensions, rentes viag\u00e8res et indemnit\u00e9s diverses appliqu\u00e9e aux revenus d\u2019une personne lorsque ses revenus sont vers\u00e9s par plusieurs employeurs ou d\u00e9biteurs.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-3 fusion-button-default-span fusion-button-default-type\" target=\"_self\" href=\"#\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-stretch 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-3 fusion_builder_column_inner_1_3 1_3 fusion-flex-column fusion-column-inner-bg-wrapper\" style=\"--awb-padding-top:20px;--awb-padding-right:10px;--awb-padding-bottom:20px;--awb-padding-left:10px;--awb-inner-bg-color:#f8f8f8;--awb-inner-bg-color-hover:#eaeaea;--awb-inner-bg-size:cover;--awb-border-color:#dddddd;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-width-large:33.333333333333%;--awb-margin-top-large:30px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:5.76%;--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%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/www.service-public.pf\/dicp\/particuliers\/vos-impots\/le-droit-de-timbre\/\" rel=\"noopener noreferrer\" target=\"_blank\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><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\"><h2 style=\"text-align: center;\"><strong>Le droit de timbre<\/strong><\/h2>\n<\/div><div class=\"fusion-text fusion-text-9\"><p style=\"text-align: center;\">Les droits de timbre varient de 500 F CFP \u00e0 20.000 F CFP selon le type de document demand\u00e9.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-4 fusion-button-default-span fusion-button-default-type\" target=\"_self\" href=\"https:\/\/www.service-public.pf\/dicp\/particuliers\/vos-impots\/la-taxe-de-mise-en-circulation\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-4 fusion_builder_column_inner_1_3 1_3 fusion-flex-column fusion-column-inner-bg-wrapper\" style=\"--awb-padding-top:20px;--awb-padding-right:10px;--awb-padding-bottom:20px;--awb-padding-left:10px;--awb-inner-bg-color:#f8f8f8;--awb-inner-bg-color-hover:#eaeaea;--awb-inner-bg-size:cover;--awb-border-color:#dddddd;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-width-large:33.333333333333%;--awb-margin-top-large:30px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:5.76%;--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%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/www.service-public.pf\/dicp\/particuliers\/vos-impots\/le-regime-des-revenus-locatifs-immobiliers\/\" rel=\"noopener noreferrer\" target=\"_blank\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><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\"><h2 style=\"text-align: center;\"><strong>Le r\u00e9gime des revenus locatifs immobiliers<\/strong><\/h2>\n<\/div><div class=\"fusion-text fusion-text-11\"><p style=\"text-align: center;\">Les personnes ayant des revenus issus de locations en meubl\u00e9 ou en non meubl\u00e9 sont soumises \u00e0 la contribution des patentes, \u00e0 l\u2019imp\u00f4t sur les transactions, \u00e0 la contribution de solidarit\u00e9 territoriale sur les professions et activit\u00e9s non salari\u00e9es et \u00e0 l\u2019imp\u00f4t foncier sur les propri\u00e9t\u00e9s b\u00e2ties le cas \u00e9ch\u00e9ant.<br \/>\nVous devez, en tant que loueur, effectuer une d\u00e9claration d\u2019existence.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-5 fusion-button-default-span fusion-button-default-type\" target=\"_self\" href=\"#\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-5 fusion_builder_column_inner_1_3 1_3 fusion-flex-column fusion-column-inner-bg-wrapper\" style=\"--awb-padding-top:20px;--awb-padding-right:10px;--awb-padding-bottom:20px;--awb-padding-left:10px;--awb-inner-bg-color:#f8f8f8;--awb-inner-bg-color-hover:#eaeaea;--awb-inner-bg-size:cover;--awb-border-color:#dddddd;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-width-large:33.333333333333%;--awb-margin-top-large:30px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:5.76%;--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%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/www.service-public.pf\/dicp\/particuliers\/vos-impots\/la-taxe-denvironnement-pour-le-recyclage-des-vehicules\/\" rel=\"noopener noreferrer\" target=\"_blank\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><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\"><h2 style=\"text-align: center;\"><strong>La taxe d&rsquo;environnement pour le recyclage des v\u00e9hicules<\/strong><\/h2>\n<\/div><div class=\"fusion-text fusion-text-13\"><p style=\"text-align: center;\">Cette taxe forfaitaire est concomitante \u00e0 la taxe de mise en circulation. Elle est fonction des caract\u00e9ristiques du v\u00e9hicule, de l\u2019engin ou de la remorque selon une classification \u00e9tablie par la Direction des transports terrestres.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-6 fusion-button-default-span fusion-button-default-type\" target=\"_self\" href=\"#\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":137,"featured_media":0,"parent":1271,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-1609","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/1609","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/users\/137"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=1609"}],"version-history":[{"count":32,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/1609\/revisions"}],"predecessor-version":[{"id":2792,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/1609\/revisions\/2792"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/1271"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=1609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}