{"id":2933,"date":"2025-02-10T21:12:52","date_gmt":"2025-02-10T20:12:52","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=2933"},"modified":"2025-02-10T21:16:52","modified_gmt":"2025-02-10T20:16:52","slug":"impot-sur-les-societes","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/professionnels\/vos-impots\/impot-sur-les-societes\/","title":{"rendered":"L&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s"},"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\">L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s s\u2019applique aux b\u00e9n\u00e9fices r\u00e9alis\u00e9s par les soci\u00e9t\u00e9s ayant leur si\u00e8ge social en Polyn\u00e9sie fran\u00e7aise (soci\u00e9t\u00e9s de capitaux, soci\u00e9t\u00e9s civiles se livrant \u00e0 une activit\u00e9 commerciale, industrielle, artisanale ou financi\u00e8re et soci\u00e9t\u00e9s de personnes ayant la possibilit\u00e9 d\u2019opter pour leur assujettissement) ainsi qu\u2019aux b\u00e9n\u00e9fices r\u00e9alis\u00e9s dans le territoire par des \u00e9tablissements stables implant\u00e9s en Polyn\u00e9sie par des soci\u00e9t\u00e9s non r\u00e9sidentes.<\/p>\n<p class=\"text-align-justify\">Le b\u00e9n\u00e9fice imposable est d\u00e9termin\u00e9 \u00e0 partir du r\u00e9sultat comptable, apr\u00e8s r\u00e9int\u00e9gration et d\u00e9duction extra-comptables des charges fiscalement non d\u00e9ductibles et des produits non imposables. L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s est calcul\u00e9 en appliquant au b\u00e9n\u00e9fice un taux unique.<\/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-2936 impots-societes \"><span class=\"entry-title rich-snippet-hidden\">Ech\u00e9ance d\u00e9clarative \u00e0 l&rsquo;imp\u00f4t sur le b\u00e9n\u00e9fice des soci\u00e9t\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\">2025-02-10T21:14:42+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-2936\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-2936\" href=\"#collapse-1-2936\" 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\">Ech\u00e9ance d\u00e9clarative \u00e0 l&rsquo;imp\u00f4t sur le b\u00e9n\u00e9fice des soci\u00e9t\u00e9s<\/div><\/a><\/h4><\/div><div id=\"collapse-1-2936\" aria-labelledby=\"faq_1-2936\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p>La\u00a0d\u00e9claration\u00a0d&rsquo;imp\u00f4t\u00a0sur\u00a0le\u00a0b\u00e9n\u00e9fice\u00a0des\u00a0soci\u00e9t\u00e9s\u00a0doit\u00a0\u00eatre\u00a0d\u00e9pos\u00e9e\u00a0dans\u00a0les 3\u00a0mois\u00a0de la\u00a0cl\u00f4ture\u00a0de\u00a0l&rsquo;exercice.<\/p>\n<p>Si\u00a0aucun\u00a0exercice\u00a0n&rsquo;est\u00a0clos au\u00a0cours\u00a0d&rsquo;une\u00a0ann\u00e9e\u00a0N: avant le\u00a01er\u00a0avril\u00a0de\u00a0l&rsquo;ann\u00e9e\u00a0N+1.<\/p>\n<p>Pour les\u00a0entreprises\u00a0qui\u00a0cl\u00f4turent\u00a0au 31\u00a0d\u00e9cembre\u00a0N: au plus\u00a0tard\u00a0le 30\u00a0avril\u00a0de\u00a0l&rsquo;ann\u00e9e\u00a0N+1<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-2940 impots-societes \"><span class=\"entry-title rich-snippet-hidden\">Exon\u00e9rations pr\u00e9vues \u00e0 l&rsquo;imp\u00f4t sur le b\u00e9n\u00e9fice des soci\u00e9t\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\">2025-10-13T21:10:18+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-2940\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-2940\" href=\"#collapse-1-2940\" 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\">Exon\u00e9rations pr\u00e9vues \u00e0 l&rsquo;imp\u00f4t sur le b\u00e9n\u00e9fice des soci\u00e9t\u00e9s.<\/div><\/a><\/h4><\/div><div id=\"collapse-1-2940\" aria-labelledby=\"faq_1-2940\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"ewa-rteLine\">Les entreprises nouvelles sont exon\u00e9r\u00e9es d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s pour leurs trois premiers exercices dans la limite de 36 mois maximum.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Les entreprises nouvelles se livrant \u00e0 la production d\u2019\u00e9nergies \u00e0 partir exclusivement des sources d\u2019\u00e9nergie renouvelable sont exon\u00e9r\u00e9es d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s pour leurs quatre premiers exercices dans la limite de 48 mois maximum.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Les entreprises nouvelles se livrant exclusivement \u00e0 une activit\u00e9 dans le secteur du num\u00e9rique ou de la recherche et du d\u00e9veloppement sont exon\u00e9r\u00e9es d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s pour leurs cinq premiers exercices dans la limite de 60 mois maximum.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Un abattement d\u2019imp\u00f4t est accord\u00e9 aux personnes morales passibles de l\u2019IS r\u00e9alisant des exportations dans les secteurs de la production, de la transformation ou de la revente de biens corporels neufs, du d\u00e9veloppement et de l\u2019exploitation des productions informatiques ou multim\u00e9dia. Cet abattement est \u00e9gal \u00e0 la part de chiffre d\u2019affaires effectivement r\u00e9alis\u00e9e \u00e0 l\u2019exportation.<\/div>\n<p class=\"text-align-justify\">\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3621 impots-societes \"><span class=\"entry-title rich-snippet-hidden\">Abattement pour exportation \u00e0 la Contribution Suppl\u00e9mentaire \u00e0 l\u2019Imp\u00f4t sur les b\u00e9n\u00e9fices des Soci\u00e9t\u00e9s et des autres personnes morales (CSIS)<\/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\">2025-03-26T03:07:35+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3621\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3621\" href=\"#collapse-1-3621\" 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\">Abattement pour exportation \u00e0 la Contribution Suppl\u00e9mentaire \u00e0 l\u2019Imp\u00f4t sur les b\u00e9n\u00e9fices des Soci\u00e9t\u00e9s et des autres personnes morales (CSIS)<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3621\" aria-labelledby=\"faq_1-3621\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"panel panel-default m-accordion\">\n<div id=\"collapse-536393826\" class=\"panel-collapse collapse in\" aria-expanded=\"true\">\n<div class=\"panel-body\">\n<p class=\"text-align-justify\">Les soci\u00e9t\u00e9s assujetties \u00e0 la CSIS b\u00e9n\u00e9ficient d\u2019un abattement au titre des exportations dans les m\u00eames conditions que celles pr\u00e9vues \u00e0 l\u2019article LP.115-1-6 du code des imp\u00f4ts (exportateurs \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s).<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3625 impots-societes \"><span class=\"entry-title rich-snippet-hidden\">Calcul de la Contribution Suppl\u00e9mentaire \u00e0 l\u2019Imp\u00f4t sur les b\u00e9n\u00e9fices des Soci\u00e9t\u00e9s et des autres personnes morales<\/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\">2025-10-13T21:06:28+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3625\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3625\" href=\"#collapse-1-3625\" 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\">Calcul de la Contribution Suppl\u00e9mentaire \u00e0 l\u2019Imp\u00f4t sur les b\u00e9n\u00e9fices des Soci\u00e9t\u00e9s et des autres personnes morales<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3625\" aria-labelledby=\"faq_1-3625\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"ewa-rteLine\">La Contribution Suppl\u00e9mentaire \u00e0 l\u2019Imp\u00f4t sur les b\u00e9n\u00e9fices des Soci\u00e9t\u00e9s et des autres personnes morales est calcul\u00e9e en appliquant aux tranches du b\u00e9n\u00e9fice fiscal, taxable \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, les taux suivants :<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Montant compris entre 50 000 000 F CFP et 100.000.000 F CFP : 7 %<\/div>\n<div class=\"ewa-rteLine\">Montant compris entre 100.000.001 et 200.000.000 F CFP :10 %<\/div>\n<div class=\"ewa-rteLine\">Montant compris entre 200.000.001 et 400.000.000 F CFP :12 %<\/div>\n<div class=\"ewa-rteLine\">Montant sup\u00e9rieur \u00e0 400.000.001 F CFP :15 %<\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3629 impots-societes \"><span class=\"entry-title rich-snippet-hidden\">Ech\u00e9ances d\u00e9claratives \u00e0 la Contribution Suppl\u00e9mentaire \u00e0 l\u2019Imp\u00f4t sur les b\u00e9n\u00e9fices des Soci\u00e9t\u00e9s et des autres personnes morales<\/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\">2025-03-26T03:08:38+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3629\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3629\" href=\"#collapse-1-3629\" 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\">Ech\u00e9ances d\u00e9claratives \u00e0 la Contribution Suppl\u00e9mentaire \u00e0 l\u2019Imp\u00f4t sur les b\u00e9n\u00e9fices des Soci\u00e9t\u00e9s et des autres personnes morales<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3629\" aria-labelledby=\"faq_1-3629\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"clearfix l-wrapper-main-container\" role=\"main\">\n<div class=\"container\">\n<div class=\"l-main-container\">\n<div class=\"row\">\n<section class=\"col-md-9\">\n<div class=\"region region-content\">\n<div class=\"views-element-container form-group\">\n<div class=\"view view-faq view-id-faq view-display-id-faq_term js-view-dom-id-94884fd2f139ac0f559404b68b5abcc090ba108d42e3ad776a9f04af410119a1\">\n<div class=\"view-content\">\n<div class=\"m-faq\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col-md-12\">\n<div id=\"accordion\" class=\"panel-group\">\n<div class=\"panel panel-default m-accordion\">\n<div id=\"collapse-175253682\" class=\"panel-collapse collapse in\" aria-expanded=\"true\">\n<div class=\"panel-body\">\n<p class=\"text-align-justify\">La d\u00e9claration de Contribution Suppl\u00e9mentaire \u00e0 l\u2019Imp\u00f4t sur les b\u00e9n\u00e9fices des Soci\u00e9t\u00e9s et des autres personnes morales doit \u00eatre d\u00e9pos\u00e9e dans les 3 mois de la cl\u00f4ture de l&rsquo;exercice. Si aucun exercice n&rsquo;est clos au cours d&rsquo;une ann\u00e9e N: avant le 1er avril de l&rsquo;ann\u00e9e N+1. Pour les entreprises qui cl\u00f4turent au 31 d\u00e9cembre N: au plus tard le 30 avril de l&rsquo;ann\u00e9e N+1.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<\/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 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 \/>\nFormulaires 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\/declarations-les-imprimes\/#impots-benef\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">t\u00e9l\u00e9chargez les formulaires<\/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\"><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><\/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-2933","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2933","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=2933"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2933\/revisions"}],"predecessor-version":[{"id":2944,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2933\/revisions\/2944"}],"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=2933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}