{"id":2908,"date":"2025-02-10T20:56:29","date_gmt":"2025-02-10T19:56:29","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=2908"},"modified":"2025-02-28T02:50:49","modified_gmt":"2025-02-28T01:50:49","slug":"la-contribution-des-patentes","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/professionnels\/vos-impots\/la-contribution-des-patentes\/","title":{"rendered":"La contribution des patentes"},"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\">La contribution des patentes est une imposition due par toute personne physique ou morale, de nationalit\u00e9 fran\u00e7aise ou \u00e9trang\u00e8re, exer\u00e7ant une activit\u00e9 professionnelle non salari\u00e9e.<\/p>\n<p class=\"text-align-justify\">La contribution des patentes est compos\u00e9e:<\/p>\n<ul>\n<li class=\"text-align-justify\">d\u2019un droit fixe, comportant une taxe d\u00e9termin\u00e9e et une ou plusieurs taxes variables selon la profession,<\/li>\n<li class=\"text-align-justify\">d\u2019un droit proportionnel, calcul\u00e9 sur la valeur locative des locaux professionnels (magasins, boutiques, usines, ateliers, hangars\u2026).<\/li>\n<\/ul>\n<p class=\"text-align-justify\">Elle est due pour l\u2019ann\u00e9e enti\u00e8re, except\u00e9 lors de l\u2019inscription ou de la radiation effectu\u00e9e en cours d\u2019ann\u00e9e o\u00f9 elle est alors calcul\u00e9e en fonction du nombre de mois effectif d\u2019activit\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 la contribution des patentes.<\/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-2914 la-patente \"><span class=\"entry-title rich-snippet-hidden\">Quelles sont les obligations d\u00e9claratives en mati\u00e8re de patente ?<\/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\">2025-02-10T21:05:12+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-2914\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-2914\" href=\"#collapse-1-2914\" 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 obligations d\u00e9claratives en mati\u00e8re de patente ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-2914\" aria-labelledby=\"faq_1-2914\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">Quand d\u00e9poser sa d\u00e9claration d\u2019inscription\u00a0 ou de modification?<\/p>\n<ul>\n<li class=\"text-align-justify\">Dans les 30 jours qui suivent le d\u00e9but d\u2019activit\u00e9 ou de modification<\/li>\n<\/ul>\n<p class=\"text-align-justify\">Quant d\u00e9poser sa d\u00e9claration de radiation?<\/p>\n<ul>\n<li class=\"text-align-justify\">D\u00e9s la cessation d\u2019activit\u00e9 sans quoi la contribution reste due.<\/li>\n<li class=\"text-align-justify\">Le d\u00e9p\u00f4t d\u2019une d\u00e9claration de radiation entra\u00eene la d\u00e9charge de la contribution pour compter du 1er jour du mois suivant ce d\u00e9p\u00f4t.<\/li>\n<\/ul>\n<p class=\"text-align-justify\">O\u00f9 d\u00e9poser sa d\u00e9claration d\u2019inscription ou de radiation?<\/p>\n<ul>\n<li class=\"text-align-justify\">Au CFE pour les activit\u00e9s commerciales et artisanales<\/li>\n<li class=\"text-align-justify\">A la DICP pour les activit\u00e9s non commerciales<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-2918 la-patente \"><span class=\"entry-title rich-snippet-hidden\">Formalit\u00e9s d\u2019inscription, de modification (changement d\u2019activit\u00e9 et\/ou de valeur locative), de radiation (cessation d\u2019activit\u00e9) \u00e0 la contribution des patentes<\/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\">2025-02-10T21:05:39+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-2918\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-2918\" href=\"#collapse-1-2918\" 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\">Formalit\u00e9s d\u2019inscription, de modification (changement d\u2019activit\u00e9 et\/ou de valeur locative), de radiation (cessation d\u2019activit\u00e9) \u00e0 la contribution des patentes<\/div><\/a><\/h4><\/div><div id=\"collapse-1-2918\" aria-labelledby=\"faq_1-2918\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><ul>\n<li>Pour\u00a0les\u00a0activit\u00e9s\u00a0commerciales\u00a0et\u00a0artisanales<\/li>\n<\/ul>\n<p>Les\u00a0formalit\u00e9s\u00a0sont\u00a0\u00e0\u00a0effectuer\u00a0aupr\u00e8s\u00a0du\u00a0centre\u00a0de\u00a0formalit\u00e9s\u00a0des\u00a0entreprises\u00a0(CFE)\u00a0situ\u00e9\u00a0\u00e0\u00a0la\u00a0Chambre\u00a0de commerce,\u00a0d\u2019industrie, des services et des\u00a0m\u00e9tiers\u00a0(CCISM).<\/p>\n<p>Munissez-vous\u00a0de\u00a0deux\u00a0photos,\u00a0d&rsquo;une\u00a0pi\u00e8ce\u00a0d&rsquo;identit\u00e9, et\u00a0autorisations\u00a0administratives\u00a0si\u00a0il\u00a0y a lieu.<\/p>\n<ul>\n<li>Pour les\u00a0activit\u00e9s\u00a0non\u00a0commerciales<\/li>\n<\/ul>\n<p>Les\u00a0formalit\u00e9s\u00a0sont\u00a0\u00e0\u00a0effectuer\u00a0aupr\u00e8s\u00a0de la Direction des\u00a0imp\u00f4ts\u00a0et des contributions\u00a0\u00a0publiques\u00a0(DICP).<\/p>\n<p>Munissez-vous\u00a0d&rsquo;une\u00a0pi\u00e8ce\u00a0d&rsquo;identit\u00e9\u00a0et des\u00a0autorisations\u00a0administratives\u00a0si\u00a0il\u00a0y a lieu.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-2922 la-patente \"><span class=\"entry-title rich-snippet-hidden\">Exemptions de la contribution des patentes pour certaines activit\u00e9s<\/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\">2025-02-10T21:06:02+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-2922\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-2922\" href=\"#collapse-1-2922\" 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\">Exemptions de la contribution des patentes pour certaines activit\u00e9s<\/div><\/a><\/h4><\/div><div id=\"collapse-1-2922\" aria-labelledby=\"faq_1-2922\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p>Certaines activit\u00e9s sont exempt\u00e9es de la contribution des patentes dont notamment :<\/p>\n<ul>\n<li>Celles du secteur primaire (les exploitants agricoles pour la vente de leurs produits non transform\u00e9s, les apiculteurs pour la vente du produit de leurs ruches, les p\u00eacheurs)<\/li>\n<li>Celles li\u00e9es \u00e0 la cr\u00e9ation artistique (les peintres, les sculpteurs, les c\u00e9ramistes, les graveurs,\u00a0les dessinateurs et\u00a0les artisans traditionnels de Polyn\u00e9sie fran\u00e7aise)<\/li>\n<li>Celles li\u00e9es \u00e0 la gestion d\u2019un patrimoine immobilier (location en meubl\u00e9 d\u2019habitation(s) lorsque les loyers sont inf\u00e9rieurs \u00e0 2 millions)<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-2926 la-patente \"><span class=\"entry-title rich-snippet-hidden\">Exemption de la contribution des patentes pour les personnes handicap\u00e9es<\/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\">2025-02-10T21:06:32+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-2926\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-2926\" href=\"#collapse-1-2926\" 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\">Exemption de la contribution des patentes pour les personnes handicap\u00e9es<\/div><\/a><\/h4><\/div><div id=\"collapse-1-2926\" aria-labelledby=\"faq_1-2926\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p>Les personnes handicap\u00e9es (cat\u00e9gories A et B) sont exempt\u00e9es de la contribution durant leurs deux premi\u00e8res ann\u00e9es d\u2019activit\u00e9.<\/p>\n<p>Elles b\u00e9n\u00e9ficient de mani\u00e8re permanente d\u2019une r\u00e9duction de 33% (cat\u00e9gorie A) et de 66% (cat\u00e9gorie B).<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3521 la-patente \"><span class=\"entry-title rich-snippet-hidden\">L&rsquo;abattement en faveur des entreprises d\u00e9ficitaires<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-03-26T02:43:48+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3521\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3521\" href=\"#collapse-1-3521\" 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;abattement en faveur des entreprises d\u00e9ficitaires<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3521\" aria-labelledby=\"faq_1-3521\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"panel panel-default m-accordion\">\n<div id=\"collapse-962908496\" class=\"panel-collapse collapse in\" aria-expanded=\"true\">\n<div class=\"panel-body\">\n<p class=\"text-align-justify\">Les entreprises d\u00e9ficitaires au titre d\u2019un exercice peuvent b\u00e9n\u00e9ficier d\u2019un abattement de 20 % sur le montant de la contribution des patentes dont elles sont redevables l\u2019ann\u00e9e suivante, sous r\u00e9serve d\u2019\u00eatre \u00e0 jour de leurs obligations fiscales.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3525 la-patente \"><span class=\"entry-title rich-snippet-hidden\">Qui est imposable \u00e0 la contribution des patentes ?<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-03-26T02:44:24+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3525\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3525\" href=\"#collapse-1-3525\" 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\">Qui est imposable \u00e0 la contribution des patentes ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3525\" aria-labelledby=\"faq_1-3525\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p>L\u2019inscription\u00a0\u00e0\u00a0la\u00a0patente\u00a0est\u00a0obligatoire\u00a0pour\u00a0toute\u00a0personne\u00a0physique\u00a0ou\u00a0morale qui\u00a0exerce\u00a0\u00e0\u00a0titre\u00a0permanent\u00a0ou\u00a0temporaire\u00a0une\u00a0activit\u00e9\u00a0professionnelle\u00a0non\u00a0salari\u00e9e\u00a0(commerce,\u00a0industrie,\u00a0prestation\u00a0de service&#8230;).<\/p>\n<p>La\u00a0patente\u00a0n\u2019est\u00a0pas\u00a0une\u00a0autorisation\u00a0administrative\u00a0d\u2019exercer\u00a0mais\u00a0une\u00a0contribution due par\u00a0toute\u00a0personne\u00a0exer\u00e7ant\u00a0une\u00a0activit\u00e9\u00a0autre\u00a0que\u00a0salari\u00e9e.<\/p>\n<p>S&rsquo;agissant\u00a0des professions\u00a0r\u00e9glement\u00e9es, les\u00a0autorisations\u00a0administratives\u00a0y\u00a0aff\u00e9rentes\u00a0doivent\u00a0\u00eatre\u00a0obtenues\u00a0avant\u00a0l\u2019inscription\u00a0\u00e0\u00a0la\u00a0patente.<\/p>\n<p>Certaines\u00a0activit\u00e9s\u00a0sont\u00a0exempt\u00e9es\u00a0de la contribution des\u00a0patentes\u00a0dont\u00a0notamment\u00a0:<\/p>\n<ul>\n<li>Celles\u00a0du\u00a0secteur\u00a0primaire\u00a0(les\u00a0exploitants\u00a0agricoles\u00a0pour la\u00a0vente\u00a0de\u00a0leurs\u00a0produits\u00a0non\u00a0transform\u00e9s, les\u00a0apiculteurs\u00a0pour la\u00a0vente\u00a0du\u00a0produit\u00a0de\u00a0leurs\u00a0ruches, les\u00a0p\u00eacheurs)<\/li>\n<li>Celles\u00a0li\u00e9es\u00a0\u00e0\u00a0la\u00a0cr\u00e9ation\u00a0artistique\u00a0(les\u00a0peintres, les\u00a0sculpteurs, les\u00a0c\u00e9ramistes, les\u00a0graveurs\u00a0et les\u00a0dessinateurs)<\/li>\n<li>Celles\u00a0li\u00e9es\u00a0\u00e0\u00a0la\u00a0gestion\u00a0d\u2019un\u00a0patrimoine\u00a0immobilier\u00a0(location en\u00a0meubl\u00e9\u00a0d\u2019habitation(s)\u00a0lorsque\u00a0les\u00a0loyers\u00a0sont\u00a0inf\u00e9rieurs\u00a0\u00e0\u00a02 millions)<\/li>\n<\/ul>\n<p>Les\u00a0personnes\u00a0exempt\u00e9es\u00a0de la contribution des\u00a0patentes\u00a0sont\u00a0toutefois\u00a0tenues\u00a0de\u00a0s\u2019immatriculer\u00a0aupr\u00e8s\u00a0de\u00a0l\u2019institut\u00a0de la\u00a0statistique\u00a0de la\u00a0Polyn\u00e9sie\u00a0fran\u00e7aise\u00a0(ISPF)\u00a0dans\u00a0les conditions\u00a0propres\u00a0\u00e0\u00a0leurs\u00a0activit\u00e9s.<\/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 decoding=\"async\" class=\"lazyload alignnone wp-image-1831\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-300x300.png\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-300x300.png\" alt=\"\" width=\"96\" height=\"96\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%2796%27%20height%3D%2796%27%20viewBox%3D%270%200%2096%2096%27%3E%3Crect%20width%3D%2796%27%20height%3D%2796%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\/DICP_Pictos_Declaration-66x66.png 66w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-150x150.png 150w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-200x200.png 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-300x300.png 300w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-400x400.png 400w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-600x600.png 600w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-768x768.png 768w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-800x800.png 800w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-1024x1024.png 1024w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-1200x1200.png 1200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration.png 1250w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 96px) 100vw, 96px\" \/><br \/>\nFormulaire de d\u00e9claration<\/h2>\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\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/02\/10-DICP-CP-SN-N010-V1-19_0.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">t\u00e9l\u00e9chargez le formulaire<\/span><\/a><\/div><\/div><\/div><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_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-2714 impot-paierie \"><span class=\"entry-title rich-snippet-hidden\">O\u00f9 d\u00e9poser puis payer mon imp\u00f4t ?<\/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\">2025-09-10T01:47:22+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_2-2714\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-2\" data-target=\"#collapse-2-2714\" href=\"#collapse-2-2714\" 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\">O\u00f9 d\u00e9poser puis payer mon imp\u00f4t ?<\/div><\/a><\/h4><\/div><div id=\"collapse-2-2714\" aria-labelledby=\"faq_2-2714\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\"><strong>Attention :<\/strong>\u00a0il convient ici de diff\u00e9rencier le d\u00e9p\u00f4t de la d\u00e9claration du paiement de l\u2019imp\u00f4t.<\/p>\n<p class=\"text-align-justify\"><em><strong>D\u00e9p\u00f4t de la d\u00e9claration :<\/strong><\/em><\/p>\n<p class=\"text-align-justify\">Votre d\u00e9claration fiscale d\u00fbment renseign\u00e9e doit \u00eatre d\u00e9pos\u00e9e aupr\u00e8s de la Direction des imp\u00f4ts et des contributions publiques.<\/p>\n<p class=\"text-align-justify\">La DICP est situ\u00e9e au 1er \u00e9tage de l\u2019immeuble administratif A1&amp;A2, 11 rue du commandant Destremau.<\/p>\n<p class=\"text-align-justify\">R\u00e9ception sans rendez-vous, \u00e0 nos guichets : du lundi au vendredi de 7h30 \u00e0 12h30. Sur rendez-vous avec un contr\u00f4leur des imp\u00f4ts : jusqu&rsquo;\u00e0 14h30 du lundi au jeudi et 13h30 le vendredi. Vous pouvez la joindre par t\u00e9l\u00e9phone au 40 46 13 13.<\/p>\n<p class=\"text-align-justify\"><em><strong>Paiement de l\u2019imp\u00f4t :<\/strong><\/em><\/p>\n<p class=\"text-align-justify\">L\u2019avis d\u2019imposition, que vous recevrez par courrier postal apr\u00e8s le d\u00e9p\u00f4t de votre d\u00e9claration, doit \u00eatre r\u00e9gl\u00e9 aupr\u00e8s de la Paierie de la Polyn\u00e9sie fran\u00e7aise.<\/p>\n<p class=\"text-align-justify\">La Paierie de la Polyn\u00e9sie fran\u00e7aise est situ\u00e9e dans l\u2019immeuble R\u00e9sidence Anne-Marie Javouhey (passage Cardella).<\/p>\n<p class=\"text-align-justify\">Elle est ouverte au public du lundi au vendredi de <span data-olk-copy-source=\"MessageBody\">7h \u00e0 12h.<\/span> Vous pouvez la joindre par t\u00e9l\u00e9phone au 40 46 70 00.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-2718 demarches-courantes impot-paierie \"><span class=\"entry-title rich-snippet-hidden\">Quels moyens de paiement utiliser \u00e0 la Paierie de la Polyn\u00e9sie fran\u00e7aise ?<\/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\">2025-09-10T06:09:52+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_2-2718\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-2\" data-target=\"#collapse-2-2718\" href=\"#collapse-2-2718\" 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 Paierie de la Polyn\u00e9sie fran\u00e7aise ?<\/div><\/a><\/h4><\/div><div id=\"collapse-2-2718\" aria-labelledby=\"faq_2-2718\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p>Le r\u00e8glement de cet imp\u00f4t doit se faire aupr\u00e8s de la Paierie de la Polyn\u00e9sie fran\u00e7aise qui en assure le recouvrement.<\/p>\n<p>Pour proc\u00e9der au paiement, plusieurs moyens vous sont propos\u00e9s :<\/p>\n<ul>\n<li>en esp\u00e8ces, pour les sommes inf\u00e9rieures \u00e0 119.000 francs CFP ;<\/li>\n<li>par ch\u00e8que bancaire \u00e0 l\u2019ordre de la Paierie de la Polyn\u00e9sie fran\u00e7aise joint au talon de l\u2019avis d\u2019imposition ;<\/li>\n<li>par virement sur le compte IEOM n\u00b0 45189\/00003\/6J010000000\/94 sans omettre de pr\u00e9ciser les r\u00e9f\u00e9rences \u00e0 rappeler telles qu\u2019elles figurent sur votre avis d\u2019imposition.<\/li>\n<li>par carte bancaire<\/li>\n<\/ul>\n<p>Le rappel des coordonn\u00e9es bancaires de la Paierie de la Polyn\u00e9sie figure au verso de l\u2019avis d\u2019imposition (avertissement ou r\u00f4le individuel).<\/p>\n<p>La Paierie de la Polyn\u00e9sie fran\u00e7aise est ouverte au public du lundi au vendredi de 7h \u00e0 12h.<\/p>\n<p>Vous pouvez la contacter via les coordonn\u00e9es ci-dessous :<\/p>\n<p>Immeuble\u00a0\u00ab\u00a0R\u00e9sidence\u00a0Anne-Marie\u00a0Javouhey\u00a0\u00bb (apr\u00e8s\u00a0la\u00a0Clinique\u00a0Cardella)<br \/>\nBP 4497 &#8211; 98713 Papeete<br \/>\nStandard\u00a0: (689) 40 46.70.00 (puis taper 4) &#8211; Fax\u00a0: (689) 40 46.70.71<br \/>\nService\u00a0contentieux\u00a0(pour les\u00a0demandes\u00a0de\u00a0d\u00e9lais\u00a0de\u00a0paiement)\u00a0: 40.46.71.38 ou\u00a040.46.71.40<br \/>\nService\u00a0comptabilit\u00e9\u00a0(pour les\u00a0encaissements\u00a0ou\u00a0l\u2019envoi\u00a0de RIB)\u00a0: 40.46.71.39<br \/>\nCourriel\u00a0:\u00a0t161006@dgfip.finances.gouv.fr<\/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-3 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-5\" 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-6\"><p>01. Section I : Droits de patente<br \/>\n02. Section II &#8211; Exemptions<br \/>\n03. Section III : Droit fixe<br \/>\n04. Section IV : Droit proportionnel<br \/>\n05. Section V : Personnalit\u00e9 de la patente<br \/>\n06. Section VI : Annualit\u00e9 de la patente<br \/>\n07. Section VII : D\u00e9clarations et justifications \u00e0 produire par les redevables<br \/>\n08. Section VIII : Dispositions sp\u00e9ciales \u00e0 certaines professions<br \/>\n09. Section IX : Patentes par anticipation<br \/>\n10. Section X : Dispositions particuli\u00e8res<\/p>\n<div class=\"fusion-button-wrapper\"><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=\"_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 class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 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-7\" 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_Depliants.png\" alt=\"D\u00e9pliants et Notices\" width=\"100\" height=\"100\" \/><br \/>\nD\u00e9pliants et Notices<\/h2>\n<\/div><div class=\"fusion-post-cards fusion-post-cards-1 fusion-grid-archive fusion-grid-columns-4\" style=\"--awb-dots-align:center;--awb-active-filter-border-size:3px;--awb-filters-height:36px;\"><ul class=\"fusion-grid fusion-grid-4 fusion-flex-align-items-center fusion-grid-posts-cards\"><li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-padding-top:10px;--awb-padding-right:15px;--awb-padding-bottom:10px;--awb-padding-left:15px;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-color:#999999;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:0;--awb-flex-shrink-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink-small:0;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1\" data-layout=\"static\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.service-public.pf\/dicp\/document\/vous-prenez-une-patente-quels-sont-vos-droits-et-vos-obligations\/\" aria-label=\"Vous prenez une patente : quels sont vos droits et vos obligations ?\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"310\" height=\"676\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/02\/CE-patente.jpg\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27310%27%20height%3D%27676%27%20viewBox%3D%270%200%20310%20676%27%3E%3Crect%20width%3D%27310%27%20height%3D%27676%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\/2025\/02\/CE-patente.jpg\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/02\/CE-patente-200x436.jpg 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/02\/CE-patente.jpg 310w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-title title fusion-title-1 fusion-title-text fusion-title-size-three\"><div class=\"title-sep-container title-sep-container-left fusion-no-large-visibility fusion-no-medium-visibility fusion-no-small-visibility\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:var(--awb-color3);\"><\/div><\/div><span class=\"awb-title-spacer fusion-no-large-visibility fusion-no-medium-visibility fusion-no-small-visibility\"><\/span><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\"><a href=\"https:\/\/www.service-public.pf\/dicp\/document\/vous-prenez-une-patente-quels-sont-vos-droits-et-vos-obligations\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\">Vous prenez une patente : quels sont vos droits et vos obligations ?<\/a><\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:var(--awb-color3);\"><\/div><\/div><\/div><\/div><\/li>\n<\/ul><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":98,"featured_media":0,"parent":2896,"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-2908","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2908","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=2908"}],"version-history":[{"count":7,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2908\/revisions"}],"predecessor-version":[{"id":3155,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2908\/revisions\/3155"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2896"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=2908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}