{"id":4370,"date":"2025-05-23T00:14:31","date_gmt":"2025-05-22T22:14:31","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=4370"},"modified":"2026-03-14T00:14:13","modified_gmt":"2026-03-13T23:14:13","slug":"calendrier-fiscal-polynesie-2026","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/calendrier-fiscal-polynesie-2026\/","title":{"rendered":"Calendrier Fiscal 2026"},"content":{"rendered":"

Ce tableau r\u00e9capitulatif pr\u00e9sente l\u2019ensemble des principales \u00e9ch\u00e9ances fiscales \u00e0 effectuer en 2026.<\/p>\n<\/div>

\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t
Mois<\/th>Date<\/th>Imp\u00f4ts et taxes<\/th>\n<\/tr>\n<\/thead>\n
Janvier<\/td>15 janv.<\/td>RAS - Retenue \u00e0 la source sur les revenus des non-r\u00e9sidents<\/td>\n<\/tr>\n
Janvier<\/td>15 janv.<\/td>TVA - mensuelle<\/td>\n<\/tr>\n
Janvier<\/td>15 janv.<\/td>CSTS - mensuelle<\/td>\n<\/tr>\n
Janvier<\/td>15 janv.<\/td>TVA - trimestrielle<\/td>\n<\/tr>\n
Janvier<\/td>15 janv.<\/td>CSTS - trimestrielle<\/td>\n<\/tr>\n
F\u00e9vrier<\/td>2 f\u00e9vr.<\/td>D\u00e9claration des importations<\/td>\n<\/tr>\n
F\u00e9vrier<\/td>2 f\u00e9vr.<\/td>CSTM - Contribution de solidarit\u00e9 territoriale des revenus multiples<\/td>\n<\/tr>\n
F\u00e9vrier<\/td>16 f\u00e9vr.<\/td>RAS - Retenue \u00e0 la source sur les revenus des non-r\u00e9sidents<\/td>\n<\/tr>\n
F\u00e9vrier<\/td>16 f\u00e9vr.<\/td>TVA - mensuelle<\/td>\n<\/tr>\n
F\u00e9vrier<\/td>16 f\u00e9vr.<\/td>CSTS - mensuelle<\/td>\n<\/tr>\n
Mars<\/td>16 mar.<\/td>RAS - Retenue \u00e0 la source sur les revenus des non-r\u00e9sidents<\/td>\n<\/tr>\n
Mars<\/td>16 mar.<\/td>TVA - mensuelle<\/td>\n<\/tr>\n
Mars<\/td>16 mar.<\/td>CSTS - mensuelle<\/td>\n<\/tr>\n
Mars<\/td>31 mar.<\/td>IT\/CSTNS - Imp\u00f4t sur les transactions\/Contribution de solidarit\u00e9 territoriale sur les professions et activit\u00e9s non salari\u00e9es<\/td>\n<\/tr>\n
Mars<\/td>31 mar.<\/td>ITPER - Imp\u00f4t sur les transactions des entreprises perli\u00e8res et nacri\u00e8res<\/td>\n<\/tr>\n
Mars<\/td>31 mar.<\/td>CSTA - Contribution de solidarit\u00e9 territoriale sur les produits des activit\u00e9s agricoles et assimil\u00e9es<\/td>\n<\/tr>\n
Avril<\/td>15 avr.<\/td>RAS - Retenue \u00e0 la source sur les revenus des non-r\u00e9sidents<\/td>\n<\/tr>\n
Avril<\/td>15 avr.<\/td>TVA - mensuelle<\/td>\n<\/tr>\n
Avril<\/td>15 avr.<\/td>CSTS - mensuelle<\/td>\n<\/tr>\n
Avril<\/td>15 avr.<\/td>TVA - trimestrielle<\/td>\n<\/tr>\n
Avril<\/td>15 avr.<\/td>CSTS - trimestrielle<\/td>\n<\/tr>\n
Avril<\/td>30 avr.<\/td>IS - Imp\u00f4t sur les soci\u00e9t\u00e9s : d\u00e9claration de r\u00e9sultats <\/td>\n<\/tr>\n
Mai<\/td>15 mai<\/td>RAS - Retenue \u00e0 la source sur les revenus des non-r\u00e9sidents<\/td>\n<\/tr>\n
Mai<\/td>15 mai<\/td>TVA - mensuelle<\/td>\n<\/tr>\n
Mai<\/td>15 mai<\/td>CSTS - mensuelle<\/td>\n<\/tr>\n
Juin<\/td>15 juin<\/td>RAS - Retenue \u00e0 la source sur les revenus des non-r\u00e9sidents<\/td>\n<\/tr>\n
Juin<\/td>15 juin<\/td>TVA - mensuelle<\/td>\n<\/tr>\n
Juin<\/td>15 juin<\/td>CSTS - mensuelle<\/td>\n<\/tr>\n
Juillet<\/td>15 juil.<\/td>RAS - Retenue \u00e0 la source sur les revenus des non-r\u00e9sidents<\/td>\n<\/tr>\n
Juillet<\/td>15 juil.<\/td>TVA - mensuelle<\/td>\n<\/tr>\n
Juillet<\/td>15 juil.<\/td>CSTS - mensuelle<\/td>\n<\/tr>\n
Juillet<\/td>15 juil.<\/td>TVA - trimestrielle<\/td>\n<\/tr>\n
Juillet<\/td>15 juil.<\/td>CSTS - trimestrielle<\/td>\n<\/tr>\n
Juillet<\/td>31 juil.<\/td>CSTM - Contribution de solidarit\u00e9 territoriale des revenus multiples<\/td>\n<\/tr>\n
Ao\u00fbt<\/td>17 ao\u00fbt<\/td>RAS - Retenue \u00e0 la source sur les revenus des non-r\u00e9sidents<\/td>\n<\/tr>\n
Ao\u00fbt<\/td>17 ao\u00fbt<\/td>TVA - mensuelle<\/td>\n<\/tr>\n
Ao\u00fbt<\/td>17 ao\u00fbt<\/td>CSTS - mensuelle<\/td>\n<\/tr>\n
Septembre<\/td>15 sep.<\/td>RAS - Retenue \u00e0 la source sur les revenus des non-r\u00e9sidents<\/td>\n<\/tr>\n
Septembre<\/td>15 sep.<\/td>TVA - mensuelle<\/td>\n<\/tr>\n
Septembre<\/td>15 sep.<\/td>CSTS - mensuelle<\/td>\n<\/tr>\n
Octobre<\/td>15 oct.<\/td>RAS - Retenue \u00e0 la source sur les revenus des non-r\u00e9sidents<\/td>\n<\/tr>\n
Octobre<\/td>15 oct.<\/td>TVA - mensuelle<\/td>\n<\/tr>\n
Octobre<\/td>15 oct.<\/td>CSTS - mensuelle<\/td>\n<\/tr>\n
Octobre<\/td>15 oct.<\/td>TVA - trimestrielle<\/td>\n<\/tr>\n
Octobre<\/td>15 oct.<\/td>CSTS - trimestrielle<\/td>\n<\/tr>\n
Novembre<\/td>16 nov.<\/td>RAS - Retenue \u00e0 la source sur les revenus des non-r\u00e9sidents<\/td>\n<\/tr>\n
Novembre<\/td>16 nov.<\/td>TVA - mensuelle<\/td>\n<\/tr>\n
Novembre<\/td>16 nov.<\/td>CSTS - mensuelle<\/td>\n<\/tr>\n
D\u00e9cembre<\/td>15 d\u00e9c.<\/td>RAS - Retenue \u00e0 la source sur les revenus des non-r\u00e9sidents<\/td>\n<\/tr>\n
D\u00e9cembre<\/td>15 d\u00e9c.<\/td>TVA - mensuelle<\/td>\n<\/tr>\n
D\u00e9cembre<\/td>15 d\u00e9c.<\/td>CSTS - trimestrielle<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":137,"featured_media":0,"parent":0,"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-4370","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/4370","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\/137"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=4370"}],"version-history":[{"count":16,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/4370\/revisions"}],"predecessor-version":[{"id":5265,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/4370\/revisions\/5265"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=4370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}