{"id":2996,"date":"2025-02-10T22:54:50","date_gmt":"2025-02-10T21:54:50","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=2996"},"modified":"2025-02-10T23:00:32","modified_gmt":"2025-02-10T22:00:32","slug":"impot-sur-les-transactions","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/professionnels\/vos-impots\/impot-sur-les-transactions\/","title":{"rendered":"L&rsquo;imp\u00f4t sur les transactions"},"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>L\u2019imp\u00f4t sur les transactions s\u2019applique aux recettes brutes de l\u2019ann\u00e9e r\u00e9alis\u00e9es en Polyn\u00e9sie fran\u00e7aise par des personnes physiques ou morales qui, habituellement ou occasionnellement, ach\u00e8tent pour revendre ou accomplissent des op\u00e9rations relevant d\u2019une activit\u00e9 autre qu\u2019agricole ou salari\u00e9e.<\/p>\n<p>Les recettes brutes correspondent \u00e0 l&rsquo;ensemble du chiffre d&rsquo;affaires hors TVA, r\u00e9alis\u00e9es dans l&rsquo;ann\u00e9e. Elles ne doivent pas \u00eatre confondues avec le b\u00e9n\u00e9fice. Afin de tenir compte des d\u00e9penses de l&rsquo;entreprise, des abattements peuvent \u00eatre appliqu\u00e9s par la DICP dans certaines conditions. Ces abattements appel\u00e9s coefficient mod\u00e9rateurs ont pour effet de diminuer le montant de l&rsquo;imp\u00f4t.<\/p>\n<p>Le taux de l&rsquo;imp\u00f4t est progressif, il varie par tranche de chiffre d&rsquo;affaires annuel.<\/p>\n<p>Pour vous aider dans vos d\u00e9marches nous avons regroup\u00e9 pour vous les notions essentielles \u00e0 conna\u00eetre sur l\u2019imp\u00f4t sur les transactions.<\/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-3000 contribution-de-solidarite-territoriale impot-transaction \"><span class=\"entry-title rich-snippet-hidden\">Ech\u00e9ances d\u00e9claratives \u00e0 l&rsquo;imp\u00f4t sur les transactions<\/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\">2025-10-01T23:04:38+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3000\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3000\" href=\"#collapse-1-3000\" 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 l&rsquo;imp\u00f4t sur les transactions<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3000\" aria-labelledby=\"faq_1-3000\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"rtejustify\">La d\u00e9claration de chiffre d&rsquo;affaires \u00e0 l&rsquo;imp\u00f4t sur les transactions doit \u00eatre d\u00e9pos\u00e9e :<\/p>\n<ul>\n<li class=\"rtejustify\">au plus tard le 31 mars de l\u2019ann\u00e9e suivant celle de la r\u00e9alisation des recettes et des d\u00e9penses ou dans les trois mois de la cl\u00f4ture de l\u2019exercice.<\/li>\n<li class=\"rtejustify\">dans les trente jours \u00e0 compter de tout fait pla\u00e7ant le contribuable hors du champ d\u2019application de l\u2019imp\u00f4t (dissolution, cessation d\u2019activit\u00e9, transformation entra\u00eenant cr\u00e9ation d\u2019un \u00eatre moral nouveau, transfert de si\u00e8ge hors de Polyn\u00e9sie).<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3004 impot-transaction \"><span class=\"entry-title rich-snippet-hidden\">Obligation de d\u00e9p\u00f4t d\u2019un bilan et d\u2019un compte de r\u00e9sultat<\/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\">2026-03-12T21:53:46+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3004\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3004\" href=\"#collapse-1-3004\" 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\">Obligation de d\u00e9p\u00f4t d\u2019un bilan et d\u2019un compte de r\u00e9sultat<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3004\" aria-labelledby=\"faq_1-3004\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">Les personnes physiques ou morales sont tenues de joindre \u00e0 la d\u00e9claration d\u2019imp\u00f4t sur les transactions un bilan et un compte de r\u00e9sultat d\u00e8s lors que leur chiffre d\u2019affaires par secteur exc\u00e8de :<\/p>\n<ul>\n<li class=\"text-align-justify\">15.000.000 F CFP s\u2019agissant des activit\u00e9s de vente de marchandises, objets, fournitures, denr\u00e9es \u00e0 emporter ou \u00e0 consommer sur place, ou de fourniture de logement;<\/li>\n<li class=\"text-align-justify\">10.000.000 F CFP s\u2019agissant des autres activit\u00e9s.<\/li>\n<\/ul>\n<p class=\"text-align-justify\">Sont dispens\u00e9es de cette obligation les personnes physiques ayant exclusivement pour activit\u00e9 la location d\u2019immeubles en meubl\u00e9 ou en nu et\/ou la location de terrains nus non am\u00e9nag\u00e9s.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3642 impot-transaction \"><span class=\"entry-title rich-snippet-hidden\">Exon\u00e9rations \u00e0 l\u2019imp\u00f4t sur les transactions des entreprises perli\u00e8res et nacri\u00e8res<\/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\">2025-03-26T03:11:56+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3642\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3642\" href=\"#collapse-1-3642\" 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 \u00e0 l\u2019imp\u00f4t sur les transactions des entreprises perli\u00e8res et nacri\u00e8res<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3642\" aria-labelledby=\"faq_1-3642\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p>Sont\u00a0exon\u00e9r\u00e9s\u00a0de\u00a0l\u2019imp\u00f4t\u00a0sur\u00a0les transactions des\u00a0entreprises\u00a0perli\u00e8res\u00a0et\u00a0nacri\u00e8res\u00a0:<\/p>\n<ul>\n<li>les\u00a0collectivit\u00e9s\u00a0publiques\u00a0pour\u00a0leurs\u00a0exploitations\u00a0pr\u00e9sentant\u00a0un\u00a0caract\u00e8re\u00a0de service public;<\/li>\n<li>les\u00a0coop\u00e9ratives,\u00a0hormis\u00a0celles\u00a0de production, les\u00a0soci\u00e9t\u00e9s\u00a0mutuelles\u00a0de\u00a0d\u00e9veloppement\u00a0aquacole;<\/li>\n<li>les offices et\u00a0\u00e9tablissements\u00a0publics;<\/li>\n<li>les\u00a0personnes\u00a0morales\u00a0cotisant\u00a0\u00e0\u00a0l\u2019imp\u00f4t\u00a0sur\u00a0les\u00a0soci\u00e9t\u00e9s.<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3646 impot-transaction \"><span class=\"entry-title rich-snippet-hidden\">Les obligations d\u00e9claratives en mati\u00e8re d\u2019imp\u00f4t sur les transactions des entreprises perli\u00e8res et nacri\u00e8res<\/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\">2025-03-26T03:12:34+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3646\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3646\" href=\"#collapse-1-3646\" 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 obligations d\u00e9claratives en mati\u00e8re d\u2019imp\u00f4t sur les transactions des entreprises perli\u00e8res et nacri\u00e8res<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3646\" aria-labelledby=\"faq_1-3646\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p>Les\u00a0personnes\u00a0r\u00e9alisant\u00a0un\u00a0chiffre\u00a0d\u2019affaires\u00a0inf\u00e9rieur\u00a0\u00e0\u00a015 .000.000 F\u00a0CFP\u00a0ne\u00a0sont\u00a0pas\u00a0tenus\u00a0de\u00a0souscrire\u00a0une\u00a0d\u00e9claration.<\/p>\n<p>La\u00a0d\u00e9claration\u00a0d\u2019imp\u00f4t\u00a0sur\u00a0les transactions des\u00a0entreprises\u00a0perli\u00e8res\u00a0et\u00a0nacri\u00e8res\u00a0doit\u00a0\u00eatre\u00a0d\u00e9pos\u00e9e\u00a0:<\/p>\n<ul>\n<li>Au plus\u00a0tard\u00a0le 31 mars de\u00a0l\u2019ann\u00e9e\u00a0suivant\u00a0celle\u00a0de la\u00a0r\u00e9alisation\u00a0des\u00a0recettes\u00a0de\u00a0l\u2019ann\u00e9e\u00a0N\u00a0ou\u00a0dans\u00a0les\u00a0trois\u00a0mois\u00a0de la\u00a0cl\u00f4ture\u00a0de\u00a0l\u2019exercice.<\/li>\n<li>Dans\u00a0les 30\u00a0jours\u00a0\u00e0\u00a0compter\u00a0de tout fait\u00a0pla\u00e7ant\u00a0le\u00a0contribuable\u00a0hors du champ\u00a0d\u2019application\u00a0de\u00a0l\u2019imp\u00f4t\u00a0(dissolution, cessation\u00a0d\u2019activit\u00e9, transformation\u00a0entra\u00eenant\u00a0cr\u00e9ation\u00a0d\u2019un\u00a0\u00eatre\u00a0moral nouveau,\u00a0transfert\u00a0de\u00a0si\u00e8ge\u00a0hors de\u00a0Polyn\u00e9sie).<\/li>\n<\/ul>\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\/declarations-les-imprimes\/#impot-trans\"><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 tpe \"><span class=\"entry-title rich-snippet-hidden\">Quels sont les imp\u00f4ts \u00e0 payer \u00e0 la Paierie (ex : Patente, Foncier, IT, IS\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\">2025-11-25T02:37:02+01:00<\/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 sont les imp\u00f4ts \u00e0 payer \u00e0 la Paierie (ex : Patente, Foncier, IT, IS\u2026) et comment les payer ?<\/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>Veuillez cliquer sur le lien suivant : https:\/\/mesimpots.gov.pf\/demandes\/?sujet=paiement&amp;demande=paierie<\/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>\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><\/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-2996","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2996","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=2996"}],"version-history":[{"count":4,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2996\/revisions"}],"predecessor-version":[{"id":3009,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2996\/revisions\/3009"}],"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=2996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}