{"id":3296,"date":"2025-02-28T21:29:39","date_gmt":"2025-02-28T20:29:39","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=3296"},"modified":"2025-04-22T22:51:40","modified_gmt":"2025-04-22T20:51:40","slug":"contribuables-votre-contribution-au-financement-des-communes","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/autres-situations\/communes\/contribuables-votre-contribution-au-financement-des-communes\/","title":{"rendered":"Contribuables : votre contribution au financement des communes"},"content":{"rendered":"<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>Une partie de la fiscalit\u00e9 collect\u00e9e par la Polyn\u00e9sie fran\u00e7aise contribue au financement des communes et ce via les quatre dispositifs suivants :<\/p>\n<ul>\n<li>Le Fonds Intercommunal de P\u00e9r\u00e9quation (FIP) ;<\/li>\n<li>Les centimes additionnels communaux (CAC) ;<\/li>\n<li>Les taxes affect\u00e9es ;<\/li>\n<li>La taxe sur la valeur locative des locaux professionnels (TVLLP).<\/li>\n<\/ul>\n<\/div><\/div><\/div><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-title title fusion-title-1 fusion-title-text fusion-title-size-one\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><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><h1 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\"><span style=\"font-size: 12pt\"><strong><u>LE FONDS INTERCOMMUNAL DE PEREQUATION (FIP)<\/u><\/strong><\/span><\/h1><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 class=\"fusion-text fusion-text-2\"><p>Conform\u00e9ment aux dispositions de <u><a href=\"https:\/\/lexpol.cloud.pf\/LexpolAfficheContenu.php?texte=2\" target=\"_blank\" rel=\"noopener noreferrer\">l\u2019article 52 de la loi organique n\u00b02004-192 du 27\/02\/2004<\/a><\/u> portant statut d\u2019autonomie de la Polyn\u00e9sie fran\u00e7aise, cette derni\u00e8re doit reverser au FIP une quote-part des recettes fiscales qu\u2019elle a per\u00e7ues. C\u2019est un dispositif de p\u00e9r\u00e9quation verticale.<\/p>\n<p>Ce fonds contribue au financement des communes de Polyn\u00e9sie fran\u00e7aise, tant pour leur fonctionnement que leurs investissements. Les dotations vers\u00e9es peuvent repr\u00e9senter jusqu\u2019\u00e0 90% des recettes d\u2019une commune.<\/p>\n<p>Ainsi, 17% des droits et taxes per\u00e7ues par la Polyn\u00e9sie fran\u00e7aise sont revers\u00e9s aux communes, soit une moyenne de 18,3 milliards F CFP\/an (moyenne sur les 5 derniers exercices clos : 2020 \u00e0 2024).<\/p>\n<p><em><strong><span style=\"font-size: 14pt\">\u2192<\/span> Quand je m\u2019acquitte de mes obligations fiscales, 17% du montant est revers\u00e9 aux communes.<\/strong><\/em><\/p>\n<\/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-title title fusion-title-2 fusion-title-text fusion-title-size-one\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><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><h1 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\"><span style=\"font-size: 12pt\"><strong><u>Les centimes additionnels communaux (CAC)&nbsp;<\/u><\/strong><\/span><\/h1><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 class=\"fusion-text fusion-text-3\"><p>Les centimes additionnels communaux sont adoss\u00e9s \u00e0 des impositions du Pays et collect\u00e9s au profit des communes.<\/p>\n<p>Ils sont une majoration de l\u2019imposition territoriale dont ils suivent les m\u00eames r\u00e8gles.<\/p>\n<p>Ainsi, toutes les personnes physiques ou morales assujetties au principal de l\u2019imp\u00f4t1 sont aussi redevables du CAC.<\/p>\n<p>La formule de calcul du CAC est la suivante : assiette des impositions du pays (1) X taux des CAC vot\u00e9s par la commune. Ce montant est ensuite ajout\u00e9 au principal de l\u2019imp\u00f4t. Les CAC encaiss\u00e9s sont revers\u00e9s aux communes concern\u00e9es.<\/p>\n<p>Il existe des CAC pour les imp\u00f4ts et taxes suivants :<\/p>\n<ul>\n<li><a href=\"https:\/\/www.service-public.pf\/dicp\/particuliers\/vos-impots\/impot-foncier-proprietes-baties\/\" target=\"_blank\" rel=\"noopener noreferrer\"><u>L\u2019imp\u00f4t foncier sur les propri\u00e9t\u00e9s b\u00e2ties<\/u><\/a> ;<\/li>\n<li><a href=\"https:\/\/www.service-public.pf\/dicp\/professionnels\/vos-impots\/la-contribution-des-patentes\/\" target=\"_blank\" rel=\"noopener noreferrer\"><u>La contribution des patentes<\/u><\/a> ;<\/li>\n<li><a href=\"https:\/\/www.service-public.pf\/dicp\/faq-items\/centimes-additionnels-communaux-a-la-contribution-des-licences\/\" target=\"_blank\" rel=\"noopener noreferrer\"><u>La contribution des licences<\/u><\/a> ;<\/li>\n<li><a href=\"https:\/\/www.service-public.pf\/dicp\/document\/redevance-de-promotion-touristique\/\" target=\"_blank\" rel=\"noopener noreferrer\"><u>La redevance de promotion touristique<\/u><\/a> ;<\/li>\n<li><a href=\"https:\/\/www.service-public.pf\/dicp\/document\/taxe-sur-les-extractions-minieres-et-les-materiaux-issus-des-carrieres-tem\/\" target=\"_blank\" rel=\"noopener noreferrer\"><u>La taxe sur les extractions mini\u00e8res et les mat\u00e9riaux issus des carri\u00e8res<\/u><\/a> ;<\/li>\n<li><u><a href=\"https:\/\/www.service-public.pf\/dicp\/document\/formulaire-de-declaration-de-la-taxe-sur-les-loteries-denommees-bingo-b1-dans-une-seule-communes\/\" target=\"_blank\" rel=\"noopener noreferrer\">La taxe sur les loteries d\u00e9nomm\u00e9es \u00ab Bingo \u00bb B1<\/a><\/u>.<\/li>\n<li><a href=\"https:\/\/www.service-public.pf\/dicp\/document\/formulaire-de-declaration-de-la-taxe-sur-les-loteries-denommees-bingo-b2-dans-plusieurs-communes\/\" target=\"_blank\" rel=\"noopener noreferrer\"><u>La taxe sur les loteries d\u00e9nomm\u00e9es \u00ab Bingo \u00bb B2.<\/u><\/a><\/li>\n<\/ul>\n<p>Le taux des CAC vot\u00e9 par votre commune sont consultables ICI :<\/p>\n<ul>\n<li><a href=\"https:\/\/www.service-public.pf\/dicp\/faq-items\/centimes-additionnels-communaux\/\" target=\"_blank\" rel=\"noopener noreferrer\"><u>Centimes additionnels communaux<\/u><\/a><\/li>\n<li><a href=\"https:\/\/www.service-public.pf\/dicp\/faq-items\/centimes-additionnels-communaux-a-la-contribution-des-patentes\/\" target=\"_blank\" rel=\"noopener\"><u>Centimes additionnels communaux \u00e0 la contribution des patentes<\/u><\/a><\/li>\n<li><a href=\"https:\/\/www.service-public.pf\/dicp\/faq-items\/centimes-additionnels-communaux-a-la-contribution-des-licences\/\" target=\"_blank\" rel=\"noopener\"><u>Centimes additionnels communaux \u00e0 la contribution des licences<\/u><\/a><\/li>\n<li><a href=\"https:\/\/www.service-public.pf\/dicp\/faq-items\/centimes-additionnels-communaux-a-limpot-foncier-sur-les-proprietes-baties\/\" target=\"_blank\" rel=\"noopener\"><u>Centimes additionnels communaux \u00e0 l\u2019imp\u00f4t foncier sur les propri\u00e9t\u00e9s b\u00e2ties<\/u><\/a><\/li>\n<li><a href=\"https:\/\/www.service-public.pf\/dicp\/faq-items\/la-taxe-sur-la-valeur-locative-des-locaux-professionnels\/\" target=\"_blank\" rel=\"noopener\"><u>La taxe sur la valeur locative des locaux professionnels<br \/><\/u><\/a><\/li>\n<\/ul>\n<p><em><strong><span style=\"font-size: 14pt\">\u2192<\/span> Quand je m\u2019acquitte des imp\u00f4ts et taxes ci-dessus, il peut y avoir une part au profit de la commune concern\u00e9e.<\/strong><\/em><\/p>\n<\/div><\/div><\/div><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-title title fusion-title-3 fusion-title-text fusion-title-size-one\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><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><h1 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\"><span style=\"font-size: 12pt\"><strong><u>Les taxes affect\u00e9es<\/u><\/strong><\/span><\/h1><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 class=\"fusion-text fusion-text-4\"><p>La Polyn\u00e9sie fran\u00e7aise affecte tout ou partie du rendement de certains imp\u00f4ts et taxes territoriales aux communes.<\/p>\n<p>Ainsi, le Pays g\u00e8re l\u2019imp\u00f4t ou la taxe concern\u00e9 (calcul, contr\u00f4le, contentieux\u2026) et reverse les sommes collect\u00e9es aux communes.<\/p>\n<p>A ce jour, deux taxes sont concern\u00e9es :<\/p>\n<ul>\n<li>La contribution des licences, qui est enti\u00e8rement revers\u00e9e aux communes de localisation de l\u2019\u00e9tablissement concern\u00e9 ;<\/li>\n<li>L\u2019imp\u00f4t forfaitaire pour les tr\u00e8s petites entreprises (TPE), dont 48% du rendement est revers\u00e9 aux communes du si\u00e8ge de l\u2019entreprise.<\/li>\n<\/ul>\n<p><em><strong><span style=\"font-size: 14pt\">\u2192<\/span> Quand je m\u2019acquitte de ces deux imp\u00f4ts, je contribue au financement de la commune concern\u00e9e.<\/strong><\/em><\/p>\n<\/div><\/div><\/div><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-title title fusion-title-4 fusion-title-text fusion-title-size-one\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><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><h1 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\"><span style=\"font-size: 12pt\"><strong><u>La taxe sur la valeur locative des locaux professionnels (TVLLP)<\/u><\/strong><\/span><\/h1><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 class=\"fusion-text fusion-text-5\"><p>La taxe sur la valeur locative des locaux professionnels (TVLLP) est une taxe communale g\u00e9r\u00e9e et per\u00e7ue par la Polyn\u00e9sie fran\u00e7aise, puis revers\u00e9e aux communes.<\/p>\n<p>Cette taxe est due par les redevables de la patente sur la base de la valeur locative du local qui sert \u00e0 l\u2019exercice de leur activit\u00e9 professionnelle.<\/p>\n<p>Taxe sur la valeur locative des locaux professionnels (TVLLP) = valeur locative des locaux professionnels (1) ou (2) X taux de la taxe sur la valeur locative des locaux professionnels vot\u00e9 par la commune du lieu de l\u2019\u00e9tablissement taxable.<\/p>\n<p>(1) valeur locative = loyer annuel du local professionnel ou,<\/p>\n<p>(2) si le local n\u2019est pas lou\u00e9,<\/p>\n<ul>\n<li>valeur locative = valeur v\u00e9nale du local X 4% (pour des locaux situ\u00e9s dans les \u00eeles du vent)<\/li>\n<li>valeur locative = valeur v\u00e9nale du local X 3% (pour des locaux situ\u00e9s dans les \u00eeles sous le vent)<\/li>\n<li>valeur locative = valeur v\u00e9nale du local X 2% (pour des locaux situ\u00e9s aux Marquises, Tuamotu Gambiers)<\/li>\n<\/ul>\n<p>Le taux de la taxe vot\u00e9 par votre commune est consultable ICI. <em>(Cr\u00e9er le lien)<\/em><\/p>\n<p><strong><em><span style=\"font-size: 14pt\">\u2192<\/span> Quand je m\u2019acquitte de la TVLLP, l\u2019int\u00e9gralit\u00e9 du montant est revers\u00e9e \u00e0 la commune du lieu d\u2019activit\u00e9.<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":159,"featured_media":0,"parent":3234,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"class_list":["post-3296","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3296","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\/159"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=3296"}],"version-history":[{"count":7,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3296\/revisions"}],"predecessor-version":[{"id":4359,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3296\/revisions\/4359"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3234"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}