{"id":2789,"date":"2025-02-10T14:34:56","date_gmt":"2025-02-10T13:34:56","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=2789"},"modified":"2025-02-10T14:37:32","modified_gmt":"2025-02-10T13:37:32","slug":"la-taxe-denvironnement-pour-le-recyclage-des-vehicules","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/particuliers\/vos-impots\/la-taxe-denvironnement-pour-le-recyclage-des-vehicules\/","title":{"rendered":"La taxe d&rsquo;environnement pour le recyclage des v\u00e9hicules"},"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\"><div class=\"container\">\n<div class=\"m-essentiel__introduction\">\n<div class=\"row\">\n<div class=\"col-md-12\">\n<div class=\"field field--name-field-introduction field--type-text-long field--label-hidden field--item\">\n<p class=\"text-align-justify\">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>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col-md-6\">\n<div class=\"m-essentiel__text-reference\">\n<div class=\"paragraph paragraph--type--content-reference paragraph--view-mode--default\">\n<div class=\"m-content-reference\">\n<div class=\"m-content-reference__title\">&nbsp;<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\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-1639 particuliers taxe-de-mise-en-circulation \"><span class=\"entry-title rich-snippet-hidden\">Les documents \u00e0 fournir par les particuliers souhaitant immatriculer, en Polyn\u00e9sie fran\u00e7aise, un v\u00e9hicule d\u2019occasion<\/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\">2025-11-20T01:10:16+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-1639\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-1639\" href=\"#collapse-1-1639\" 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\">Les documents \u00e0 fournir par les particuliers souhaitant immatriculer, en Polyn\u00e9sie fran\u00e7aise, un v\u00e9hicule d\u2019occasion<\/div><\/a><\/h4><\/div><div id=\"collapse-1-1639\" aria-labelledby=\"faq_1-1639\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><ol>\n<li class=\"text-align-justify\" value=\"NaN\">La\u00a0feuille\u00a0de\u00a0d\u00e9douanement\u00a0I400\u00a0;<\/li>\n<li class=\"text-align-justify\" value=\"NaN\">Le\u00a0certificat\u00a0servant\u00a0\u00e0\u00a0l\u2019immatriculation\u00a0d\u00e9livr\u00e9\u00a0par la\u00a0douane\u00a0;<\/li>\n<li class=\"text-align-justify\" value=\"NaN\">La carte\u00a0grise\u00a0ou\u00a0le\u00a0titre\u00a0de\u00a0propri\u00e9t\u00e9.\u00a0Lorsque\u00a0ce document\u00a0n\u2019est\u00a0pas\u00a0r\u00e9dig\u00e9\u00a0en langue\u00a0fran\u00e7aise,\u00a0une\u00a0traduction\u00a0effectu\u00e9e\u00a0par un expert est\u00a0obligatoire\u00a0;<\/li>\n<li class=\"text-align-justify\" value=\"NaN\">La fiche descriptive (notice descriptive)\u00a0\u00e9tablie\u00a0par un expert en automobile (non\u00a0n\u00e9cessaire\u00a0pour les\u00a0v\u00e9hicules\u00a0import\u00e9s\u00a0de France\u00a0m\u00e9tropolitaine)\u00a0;<\/li>\n<li class=\"text-align-justify\" value=\"NaN\">Demande\u00a0de\u00a0certificat\u00a0d\u2019immatriculation\u00a0d\u2019un\u00a0v\u00e9hicule\u00a0d\u00fbment\u00a0rempli\u00a0(se procurer\u00a0aupr\u00e8s\u00a0de la Direction des transports\u00a0terrestres\u00a0ou\u00a0directement\u00a0sur\u00a0le site internet : www.transports-terrestres.pf).<\/li>\n<\/ol>\n<p class=\"text-align-justify\">La Recette des imp\u00f4ts peut vous aider \u00e0 calculer le montant de la taxe de mise en circulation \u00e0 devoir. Elle est situ\u00e9e au 1er \u00e9tage de l\u2019immeuble administratif A1&amp;A2, 11 rue du commandant Destremau, Papeete. R\u00e9ception sans rendez-vous du lundi au vendredi de 7h30 \u00e0 12h30. R\u00e9ception sur rendez-vous du lundi au jeudi de 12h30 \u00e0 14h30 et le vendredi de 12h30 \u00e0 13h30. Vous pouvez la joindre par t\u00e9l\u00e9phone au 40 46 13 56.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-1643 particuliers taxe-de-mise-en-circulation \"><span class=\"entry-title rich-snippet-hidden\">Acquisition de v\u00e9hicules hybrides ou \u00e9lectriques neufs<\/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\">2025-11-20T01:06:54+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-1643\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-1643\" href=\"#collapse-1-1643\" 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\">Acquisition de v\u00e9hicules hybrides ou \u00e9lectriques neufs<\/div><\/a><\/h4><\/div><div id=\"collapse-1-1643\" aria-labelledby=\"faq_1-1643\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">Les v\u00e9hicules neufs et fonctionnant partiellement ou totalement au moyen de l\u2019\u00e9lectricit\u00e9 dont la puissance l&rsquo;exc\u00e8de pas 4 CV sont exon\u00e9r\u00e9s de taxe de mise en circulation et de taxe sur la valeur ajout\u00e9e .<\/p>\n<p class=\"text-align-justify\">Il\u00a0s\u2019agit\u00a0de\u00a0permettre\u00a0aux\u00a0consommateurs\u00a0d\u2019acc\u00e9der\u00a0aux\u00a0v\u00e9hicules\u00a0hybrides\u00a0et\u00a0\u00e9lectriques\u00a0\u00e0\u00a0des conditions plus\u00a0favorables\u00a0que\u00a0celles\u00a0des\u00a0v\u00e9hicules\u00a0classiques\u00a0(essence et diesel).<\/p>\n<p class=\"text-align-justify\">L\u2019exon\u00e9ration\u00a0de\u00a0taxe\u00a0sur\u00a0la\u00a0valeur\u00a0ajout\u00e9e\u00a0est\u00a0\u00e9tendue\u00a0\u00e0\u00a0la\u00a0vente\u00a0des\u00a0\u00e9l\u00e9ments\u00a0constitutifs,\u00a0pi\u00e8ces\u00a0d\u00e9tach\u00e9es\u00a0et\u00a0accessoires\u00a0sp\u00e9cifiques\u00a0aux\u00a0v\u00e9hicules\u00a0fonctionnant\u00a0partiellement\u00a0ou\u00a0totalement\u00a0au\u00a0moyen\u00a0de\u00a0l\u2019\u00e9lectricit\u00e9.\u00a0Toutefois, les\u00a0prestations\u00a0de main d\u2019oeuvre\u00a0li\u00e9es\u00a0\u00e0\u00a0la maintenance\u00a0ou\u00a0\u00e0\u00a0la\u00a0r\u00e9paration\u00a0de\u00a0ces\u00a0v\u00e9hicules\u00a0restent\u00a0soumises\u00a0\u00e0\u00a0la\u00a0taxe\u00a0sur\u00a0la\u00a0valeur\u00a0ajout\u00e9e.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-1647 particuliers taxe-de-mise-en-circulation \"><span class=\"entry-title rich-snippet-hidden\">Les exon\u00e9rations pr\u00e9vues \u00e0 la taxe de mise en circulation<\/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\">2025-11-20T00:58:36+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-1647\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-1647\" href=\"#collapse-1-1647\" 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\">Les exon\u00e9rations pr\u00e9vues \u00e0 la taxe de mise en circulation<\/div><\/a><\/h4><\/div><div id=\"collapse-1-1647\" aria-labelledby=\"faq_1-1647\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">Sont exon\u00e9r\u00e9s de la taxe de mise en circulation :<\/p>\n<ul>\n<li class=\"text-align-justify\">les v\u00e9hicules dont la cylindr\u00e9e n\u2019exc\u00e8de pas 90 cm3 ;<\/li>\n<li class=\"text-align-justify\">les v\u00e9hicules neufs fonctionnant partiellement ou totalement au moyen de l\u2019\u00e9lectricit\u00e9 dont la puissance n&rsquo;exc\u00e8de pas les 4 CV ;<\/li>\n<li class=\"text-align-justify\">les v\u00e9hicules sp\u00e9ciaux pour handicap\u00e9s tels que d\u00e9finis par l\u2019article 50 de la loi du pays n\u00b0211-2 du 16 juillet 2011 modifi\u00e9e. L\u2019exon\u00e9ration est limit\u00e9e \u00e0 un v\u00e9hicule par personne handicap\u00e9e. Les associations pour handicap\u00e9s sont \u00e9galement dispens\u00e9es du paiement de la taxe pour les v\u00e9hicules immatricul\u00e9s \u00e0 leur nom, am\u00e9nag\u00e9s ou utilis\u00e9s exclusivement pour le transport des handicap\u00e9s ;<\/li>\n<li class=\"text-align-justify\">les v\u00e9hicules de transport public en commun agr\u00e9\u00e9s au plan des transports terrestres ;<\/li>\n<li class=\"text-align-justify\">les v\u00e9hicules acquis par les communes, affect\u00e9s \u00e0 l\u2019accomplissement des missions de police, de protection civile et de lutte contre l\u2019incendie ;<\/li>\n<li>les v\u00e9hicules neufs sp\u00e9cialement \u00e9quip\u00e9s pour l&rsquo;apprentissage de la conduite et l&rsquo;examen du permis de conduire des cat\u00e9gories C, D et E pr\u00e9vus par le code de la route.<\/li>\n<li class=\"text-align-justify\">Sont \u00e9galement exon\u00e9r\u00e9s de la taxe les v\u00e9hicules neufs destin\u00e9s aux iles autres que Tahiti et Moorea, r\u00e9pondant aux caract\u00e9ristiques cumulatives suivantes :\n<ul>\n<li>avoir quatre roues motrices (4&#215;4) ou deux roues motrices (4&#215;2) ;<\/li>\n<li>\u00eatre \u00e9quip\u00e9 d\u2019une simple cabine, d\u2019une double cabine ou d\u2019une cabine approfondie ;<\/li>\n<li>\u00eatre dot\u00e9 d\u2019une benne fixe ou amovible destin\u00e9e \u00e0 recevoir des marchandises ;<\/li>\n<li>\u00eatre propuls\u00e9 par un moteur \u00e0 essence ou diesel dont la puissance fiscale n\u2019exc\u00e8de pas 12 CV ;<\/li>\n<li>ne pas exc\u00e9der une valeur de 6 000 000 FCFP TTC.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Le b\u00e9n\u00e9fice de l&rsquo;exon\u00e9ration est \u00e9galement conditionn\u00e9 \u00e0 ce que l&rsquo;acqu\u00e9reur :<\/p>\n<ul>\n<li>n&rsquo;a pas d\u00e9j\u00e0 b\u00e9n\u00e9fici\u00e9 du pr\u00e9sent dispositif au titre des 5 derni\u00e8res ann\u00e9es ;<\/li>\n<li>conserve le v\u00e9hicule dans les \u00eeles, autres que sur Tahiti et Moorea, pendant les 3 ann\u00e9es suivant son immatriculation.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-1660 particuliers taxe-de-mise-en-circulation \"><span class=\"entry-title rich-snippet-hidden\">Simulation de calcul de la taxe de mise en circulation<\/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\">2025-11-19T22:10:08+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-1660\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-1660\" href=\"#collapse-1-1660\" 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\">Simulation de calcul de la taxe de mise en circulation<\/div><\/a><\/h4><\/div><div id=\"collapse-1-1660\" aria-labelledby=\"faq_1-1660\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">Un\u00a0particulier\u00a0souhaite\u00a0immatriculer, en\u00a0Polyn\u00e9sie\u00a0fran\u00e7aise, un\u00a0v\u00e9hicule\u00a0d\u2019occasion\u00a0import\u00e9 peut se rendre au service client\u00e8le de la DICP pour r\u00e9aliser une simulation de la valeur de la taxe. Il conviendra \u00e0 cet \u00e9gard de communiquer les informations suivantes :<\/p>\n<ul>\n<li class=\"text-align-justify\">Caract\u00e9ristiques\u00a0du\u00a0v\u00e9hicule\u00a0: VP (voiture\u00a0particuli\u00e8re)<\/li>\n<li class=\"text-align-justify\">Carburant\u00a0utilis\u00e9\u00a0: Essence<\/li>\n<li class=\"text-align-justify\">Puissance administrative : 9 CV<\/li>\n<li class=\"text-align-justify\">Valeur\u00a0CAF\u00a0du\u00a0v\u00e9hicule\u00a0major\u00e9e\u00a0de\u00a0l\u2019ensemble\u00a0des\u00a0droits\u00a0\u00e0\u00a0l\u2019importation\u00a0: 2.957.300\u00a0FCP<\/li>\n<li class=\"text-align-justify\">Date de la\u00a0premi\u00e8re\u00a0immatriculation\u00a0en\u00a0dehors\u00a0de la\u00a0Polyn\u00e9sie\u00a0fran\u00e7aise\u00a0: 2\u00a0f\u00e9vrier\u00a0N-5<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"lazyload alignnone size-full wp-image-1663\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/exemple-taxe-mise-en-circulation-dicp-impots-tahiti.png\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/exemple-taxe-mise-en-circulation-dicp-impots-tahiti.png\" alt=\"\" width=\"1074\" height=\"486\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271074%27%20height%3D%27486%27%20viewBox%3D%270%200%201074%20486%27%3E%3Crect%20width%3D%271074%27%20height%3D%27486%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/exemple-taxe-mise-en-circulation-dicp-impots-tahiti-200x91.png 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/exemple-taxe-mise-en-circulation-dicp-impots-tahiti-300x136.png 300w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/exemple-taxe-mise-en-circulation-dicp-impots-tahiti-400x181.png 400w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/exemple-taxe-mise-en-circulation-dicp-impots-tahiti-600x272.png 600w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/exemple-taxe-mise-en-circulation-dicp-impots-tahiti-768x348.png 768w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/exemple-taxe-mise-en-circulation-dicp-impots-tahiti-800x362.png 800w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/exemple-taxe-mise-en-circulation-dicp-impots-tahiti-1024x463.png 1024w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/exemple-taxe-mise-en-circulation-dicp-impots-tahiti.png 1074w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1074px) 100vw, 1074px\" \/><\/p>\n<p>Le service client\u00e8le de la DICP peut vous aider \u00e0 calculer le montant de la taxe de mise en circulation \u00e0 devoir. Il est situ\u00e9 au 1er \u00e9tage de l\u2019immeuble administratif A1&amp;A2, 11 rue du commandant Destremau, Papeete. R\u00e9ception sans rendez-vous du lundi au vendredi de 7h30 \u00e0 12h30. R\u00e9ception sur rendez-vous du lundi au jeudi de 12h30 \u00e0 14h30 et le vendredi de 12h30 \u00e0 13h30. Vous pouvez le joindre par t\u00e9l\u00e9phone au 40 46 13 13.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-1674 taxe-de-mise-en-circulation \"><span class=\"entry-title rich-snippet-hidden\">L&rsquo;exon\u00e9ration en faveur des communes<\/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\">2024-12-04T02:10:23+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-1674\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-1674\" href=\"#collapse-1-1674\" 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\">L&rsquo;exon\u00e9ration en faveur des communes<\/div><\/a><\/h4><\/div><div id=\"collapse-1-1674\" aria-labelledby=\"faq_1-1674\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">Une exon\u00e9ration de taxe de mise en circulation des v\u00e9hicules appartenant aux communes dans le cadre de leurs missions de police, de protection civile et de lutte contre l\u2019incendie est pr\u00e9vue par la loi du pays n\u00b02017-41 portant modification du code des imp\u00f4ts parue au Journal officiel de la Polyn\u00e9sie fran\u00e7aise le 22 d\u00e9cembre 2017.<\/p>\n<p class=\"text-align-justify\"><strong>B\u00e9n\u00e9ficiaires\u00a0:<\/strong><\/p>\n<p class=\"text-align-justify\">Toutes les communes de Polyn\u00e9sie fran\u00e7aise.<\/p>\n<p class=\"text-align-justify\"><strong>Conditions\u00a0:<\/strong><\/p>\n<p class=\"text-align-justify\">Les v\u00e9hicules doivent \u00eatre acquis par les communes et \u00eatre utilis\u00e9s dans le cadre des missions de police, de protection civile et de lutte contre l\u2019incendie des communes.<\/p>\n<p class=\"text-align-justify\"><strong>Exemples de v\u00e9hicules\u00a0:<\/strong><\/p>\n<ul>\n<li class=\"text-align-justify\">Un camion de pompiers.<\/li>\n<li class=\"text-align-justify\">Un v\u00e9hicule destin\u00e9 \u00e0 l\u2019usage de la police municipale.<\/li>\n<\/ul>\n<p class=\"text-align-justify\"><strong>Date d\u2019effet<\/strong>\u00a0:<\/p>\n<p class=\"text-align-justify\">Cette mesure est applicable aux acquisitions effectu\u00e9es \u00e0 compter du 22 d\u00e9cembre 2017.<\/p>\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 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_Recouvrement.jpg\" alt=\"D\u00e9p\u00f4t et paiement de la d\u00e9claration\" width=\"100\" height=\"100\" \/><br \/>\nD\u00e9p\u00f4t et paiement de la d\u00e9claration<\/h2>\n<\/div><style type=\"text\/css\">.fusion-faqs-wrapper #accordian-2 .fusion-panel { border-color:var(--awb-color3); }.fusion-faqs-wrapper #accordian-2 .fusion-panel:hover{ border-color: var(--awb-color3); }.fusion-accordian #accordian-2 .panel-title a .fa-fusion-box:before{ font-size: 16px;width: 16px;}.fusion-accordian #accordian-2 .panel-title a .fa-fusion-box{ color: #ffffff;}.fusion-accordian  #accordian-2 .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-2 .panel-title a:not(:hover){color:var(--awb-color5);}.fusion-accordian  #accordian-2 .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-2 .fa-fusion-box { background-color: #0078b5 !important;border-color: #0078b5 !important;}.fusion-accordian #accordian-2 .panel-title a:hover,.fusion-accordian #accordian-2 .panel-title a.hover { color: #001e3c;}.fusion-faq-shortcode .fusion-accordian #accordian-2 .fusion-toggle-boxed-mode:hover .panel-title a { color: #001e3c;}.fusion-accordian #accordian-2 .panel-title a:hover .fa-fusion-box,.fusion-accordian #accordian-2 .panel-title a.hover .fa-fusion-box { background-color: #001e3c!important;border-color: #001e3c!important;}.fusion-faqs-wrapper .fusion-accordian #accordian-2 .panel-title a.active{ color: #001e3c !important;}.fusion-faqs-wrapper .fusion-accordian #accordian-2 .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-2\"><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-1702 demarches-courantes depot-et-paiement-de-la-declaration particuliers \"><span class=\"entry-title rich-snippet-hidden\">Quelles sont les taxes \u00e0 payer \u00e0 la Recette-DICP (ex : TVA, CSTS\u2026) et comment les payer ?<\/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\">2025-11-25T02:44:48+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_2-1702\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-2\" data-target=\"#collapse-2-1702\" href=\"#collapse-2-1702\" 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\">Quelles sont les taxes \u00e0 payer \u00e0 la Recette-DICP (ex : TVA, CSTS\u2026) et comment les payer ?<\/div><\/a><\/h4><\/div><div id=\"collapse-2-1702\" aria-labelledby=\"faq_2-1702\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p>Veuillez cliquer sur le lien suivant : <a href=\"https:\/\/mesimpots.gov.pf\/demandes\/?sujet=paiement&amp;demande=dicp\">https:\/\/mesimpots.gov.pf\/demandes\/?sujet=paiement&amp;demande=dicp<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-1706 demarches-courantes depot-et-paiement-de-la-declaration particuliers tva \"><span class=\"entry-title rich-snippet-hidden\">Quels moyens de paiement utiliser \u00e0 la Recette des imp\u00f4ts ?<\/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\">2025-11-19T21:15:04+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_2-1706\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-2\" data-target=\"#collapse-2-1706\" href=\"#collapse-2-1706\" 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\">Quels moyens de paiement utiliser \u00e0 la Recette des imp\u00f4ts ?<\/div><\/a><\/h4><\/div><div id=\"collapse-2-1706\" aria-labelledby=\"faq_2-1706\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">Les paiements effectu\u00e9s aupr\u00e8s de la Recette des Imp\u00f4ts peuvent \u00eatre effectu\u00e9s:<\/p>\n<ul>\n<li class=\"text-align-justify\">en num\u00e9raire , pour les sommes inf\u00e9rieures \u00e0 119.330 francs CFP ;<\/li>\n<li>par carte bancaire au guichet du service client\u00e8le ;<\/li>\n<li class=\"text-align-justify\">par ch\u00e8que libell\u00e9 \u00e0 l\u2019ordre du Tr\u00e9sor Public ;<\/li>\n<li class=\"text-align-justify\">par virement bancaire sur le compte IEOM de la Recette des imp\u00f4ts: n\u00b045189\/00003\/61110000000\/45.<\/li>\n<\/ul>\n<p class=\"text-align-justify\">En cas de virement sur le compte IEOM de la Recette des imp\u00f4ts, vous devez imp\u00e9rativement porter ou faire porter dans le libell\u00e9 de votre virement, votre num\u00e9ro TAHITI et votre identification, la d\u00e9signation de l\u2019imp\u00f4t et la p\u00e9riode de d\u00e9claration auquel votre virement se rattache, sans oublier de t\u00e9l\u00e9d\u00e9clarer votre imposition ou de d\u00e9poser votre d\u00e9claration \u00e0 la Recette des imp\u00f4ts.<\/p>\n<p class=\"text-align-justify\">En cas d\u2019acheminement des d\u00e9clarations TVA ou CST-S ou autres par la voie postale, la date retenue pour le d\u00e9p\u00f4t de ces d\u00e9clarations est celle figurant sur le cachet de la poste qui fait foi de la date d\u2019exp\u00e9dition. En cas de remise directe \u00e0 la Recette des imp\u00f4ts, la date retenue est la date \u00e0 laquelle cette remise est effectu\u00e9e. Les d\u00e9clarations doivent \u00eatre post\u00e9es \u00e0 l\u2019adresse suivante : Boite Postale 72 &#8211; 98 713 Papeete.<\/p>\n<p class=\"text-align-justify\">Enfin, il est pr\u00e9cis\u00e9 que le paiement des droits de timbres fiscaux se font exclusivement sous forme de num\u00e9raires. Il en est de m\u00eame pour la taxe de mise en circulation et la taxe d\u2019environnement pour lesquelles sont n\u00e9anmoins accept\u00e9s les ch\u00e8ques de banque certifi\u00e9s.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/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-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: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-4\" 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-5\"><p>1. Champ d&rsquo;application<br \/>2. Tarif<br \/>3. Exigibilit\u00e9<br \/>4. D\u00e9claration et paiement<br \/>5. Facturation<br \/>6. Recouvrement, contr\u00f4le et contentieux<\/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><\/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-2789","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2789","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=2789"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2789\/revisions"}],"predecessor-version":[{"id":2791,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2789\/revisions\/2791"}],"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=2789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}