{"id":2747,"date":"2025-02-10T14:02:59","date_gmt":"2025-02-10T13:02:59","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=2747"},"modified":"2025-02-10T14:06:18","modified_gmt":"2025-02-10T13:06:18","slug":"le-droit-de-timbre","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/particuliers\/vos-impots\/le-droit-de-timbre\/","title":{"rendered":"Le droit de timbre"},"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-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start 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 class=\"text-align-justify\">Le droit de timbre est un imp\u00f4t d\u00fb en contrepartie&nbsp; :<\/p>\n<ul>\n<li class=\"text-align-justify\">de la d\u00e9livrance ou du renouvellement de certains documents administratifs (passeports, cartes d\u2019identit\u00e9, cartes grises de v\u00e9hicules\u2026) ;<\/li>\n<li class=\"text-align-justify\">d\u2019une inscription \u00e0 l\u2019examen et de la d\u00e9livrance de titres de conduite des navires de plaisance \u00e0 moteurs (carte mer, permis mer c\u00f4tier, permis mer hauturier) ;<\/li>\n<li class=\"text-align-justify\">d\u2019une inscription \u00e0 l\u2019examen et de la d\u00e9livrance des titres de formation professionnelle maritime lors de leur \u00e9tablissement ou lors de leur renouvellement (certificat de pilote lagonaire) ;<\/li>\n<li class=\"text-align-justify\">d\u2019une inscription aux examens, visites et documents administratifs tels que les permis de conduire, visites techniques semestrielles, duplicata de la carte violette.<\/li>\n<\/ul>\n<p class=\"text-align-justify\">Les droits de timbre varient de 500 F CFP \u00e0 20.000 F CFP selon le type de document demand\u00e9.<\/p>\n<p class=\"text-align-justify\">Pour vous aider dans vos d\u00e9marches nous avons regroup\u00e9 pour vous les notions essentielles \u00e0 conna\u00eetre sur le droit de timbre.<\/p>\n<\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-margin-top:30px;\"><h2 style=\"display: flex; align-items: center; gap: 10px;\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27100%27%20height%3D%27100%27%20viewBox%3D%270%200%20100%20100%27%3E%3Crect%20width%3D%27100%27%20height%3D%27100%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-150x150.jpg\" alt=\"Focus sur\" width=\"100\" height=\"100\" \/><br \/>\nFocus sur&#8230;<\/h2>\n<\/div><style type=\"text\/css\">.fusion-faqs-wrapper #accordian-1 .fusion-panel { border-color:var(--awb-color3); }.fusion-faqs-wrapper #accordian-1 .fusion-panel:hover{ border-color: var(--awb-color3); }.fusion-accordian #accordian-1 .panel-title a .fa-fusion-box:before{ font-size: 16px;width: 16px;}.fusion-accordian #accordian-1 .panel-title a .fa-fusion-box{ color: #ffffff;}.fusion-accordian  #accordian-1 .panel-title a{font-family:var(--awb-typography1-font-family);font-weight:var(--awb-typography1-font-weight);font-style:var(--awb-typography1-font-style);}.fusion-accordian  #accordian-1 .panel-title a:not(:hover){color:var(--awb-color5);}.fusion-accordian  #accordian-1 .toggle-content{font-size:15px;color:var(--awb-color6);font-family:var(--awb-typography4-font-family);font-weight:var(--awb-typography4-font-weight);font-style:var(--awb-typography4-font-style);}.fusion-accordian #accordian-1 .fa-fusion-box { background-color: #0078b5 !important;border-color: #0078b5 !important;}.fusion-accordian #accordian-1 .panel-title a:hover,.fusion-accordian #accordian-1 .panel-title a.hover { color: #001e3c;}.fusion-faq-shortcode .fusion-accordian #accordian-1 .fusion-toggle-boxed-mode:hover .panel-title a { color: #001e3c;}.fusion-accordian #accordian-1 .panel-title a:hover .fa-fusion-box,.fusion-accordian #accordian-1 .panel-title a.hover .fa-fusion-box { background-color: #001e3c!important;border-color: #001e3c!important;}.fusion-faqs-wrapper .fusion-accordian #accordian-1 .panel-title a.active{ color: #001e3c !important;}.fusion-faqs-wrapper .fusion-accordian #accordian-1 .panel-title .active .fa-fusion-box { background-color: #001e3c!important;border-color: #001e3c!important;}<\/style><div class=\"fusion-faq-shortcode\" style=\"\"><div class=\"fusion-faqs-wrapper\"><div class=\"accordian fusion-accordian\"><div class=\"panel-group \" id=\"accordian-1\"><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-2749 demarches-courantes timbre-fiscal \"><span class=\"entry-title rich-snippet-hidden\">Je souhaite acheter un timbre fiscal<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/tagency\/\" title=\"Articles par tagency\" rel=\"author\">tagency<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-10-14T22:19:43+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-2749\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-2749\" href=\"#collapse-1-2749\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-arrow-down fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-arrow-right fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Je souhaite acheter un timbre fiscal<\/div><\/a><\/h4><\/div><div id=\"collapse-1-2749\" aria-labelledby=\"faq_1-2749\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"ewa-rteLine\">\n<div class=\"ewa-rteLine\">Les timbres fiscaux en francs pacifiques (CFP) peuvent \u00eatre achet\u00e9s directement aux guichets de la recette des imp\u00f4ts situ\u00e9s au 1er \u00e9tage du b\u00e2timent administratif, 11 rue du commandant Destremau. Horaires: du lundi au vendredi de 7h30 \u00e0 12h30.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">A noter que l\u2019achat de timbres fiscaux \u00e0 la recette des imp\u00f4ts ne peut se faire que par esp\u00e8ces. Les paiements par ch\u00e8ques ou virements bancaires ne sont pas recevables.<\/div>\n<div class=\"ewa-rteLine\">Rappel des principales valeurs de timbres fiscaux n\u00e9cessaires pour :<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Les cartes nationales d\u2019identit\u00e9 (article 335-2 du code des imp\u00f4ts) : 1.500 francs CFP<\/div>\n<div class=\"ewa-rteLine\">Les passeports (article 335-2 du code des imp\u00f4ts) :<\/div>\n<div class=\"ewa-rteLine\">Adulte : 12.000 francs CFP<\/div>\n<div class=\"ewa-rteLine\">Enfant : 7.500 francs CFP<\/div>\n<div class=\"ewa-rteLine\">Etudiant : 1.500 francs CFP<\/div>\n<div class=\"ewa-rteLine\">Plus de 60 ans (sous certaines conditions) : 1.500 francs CFP<\/div>\n<div class=\"ewa-rteLine\">Le permis de conduire (article 335-6 du code des imp\u00f4ts) :<\/div>\n<div class=\"ewa-rteLine\">Permis de conduire : 7.500 francs CFP<\/div>\n<div class=\"ewa-rteLine\">Duplicata de permis de conduire : 3.000 francs CFP<\/div>\n<div class=\"ewa-rteLine\">Inscription examen \u00e9preuve th\u00e9orique et pratique : 3.000 francs CFP<\/div>\n<div class=\"ewa-rteLine\">Le brevet de s\u00e9curit\u00e9 routi\u00e8re (article 335-6 du code des imp\u00f4ts) :<\/div>\n<div class=\"ewa-rteLine\">Brevet de s\u00e9curit\u00e9 routi\u00e8re (BSR) : 1.500 francs CFP<\/div>\n<div class=\"ewa-rteLine\">Duplicata du BSR : 500 francs CFP<\/div>\n<div class=\"ewa-rteLine\">La caparit\u00e9 de conduire (article 335-6 du code des imp\u00f4ts) :<\/div>\n<div class=\"ewa-rteLine\">Capacit\u00e9 de conduire : 2.000 francs CFP<\/div>\n<div class=\"ewa-rteLine\">Duplicata de la capacit\u00e9 de conduire : 1.000 francs CFP<\/div>\n<div class=\"ewa-rteLine\">Inscription examen \u00e9preuve th\u00e9orique et pratique : 1.000 francs CFP<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><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-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 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-flex-start 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-1 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-3\" style=\"--awb-margin-top:30px;\"><h2 style=\"display: flex; align-items: center; gap: 10px;\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27100%27%20height%3D%27100%27%20viewBox%3D%270%200%20100%20100%27%3E%3Crect%20width%3D%27100%27%20height%3D%27100%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Reglementation-fiscale.jpg\" alt=\"Texte de r\u00e9f\u00e9rence\" width=\"100\" height=\"100\" \/><br \/>\nTexte de r\u00e9f\u00e9rence<\/h2>\n<\/div><div class=\"fusion-text fusion-text-4\"><p>1. Section I : Droit de timbre<br \/>2. Section II : Droit de timbre sur les formules de ch\u00e8ques d\u00e9livr\u00e9es non barr\u00e9es d&rsquo;avance et ne r\u00e9pondant pas \u00e0 certaines caract\u00e9ristiques de non transmissibilit\u00e9 par voie d&rsquo;endossement<\/p>\n<div class=\"fusion-button-wrapper\"><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=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/lexpol.cloud.pf\/LexpolAfficheTexte.php?texte=581595\"><i class=\"fa-external-link-alt fas awb-button__icon awb-button__icon--default button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Consultez le Code des imp\u00f4ts<\/span><\/a><\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 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-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":98,"featured_media":0,"parent":1609,"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-2747","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2747","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\/98"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=2747"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2747\/revisions"}],"predecessor-version":[{"id":2753,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2747\/revisions\/2753"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/1609"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=2747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}