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Fiscalité

Fiscalité

Fiscalité

TYPE D’AGENTS ECONOMIQUES IUTS TPA IBICA IS IBNC IRVM IRF TVA CME PATENTE TFS
Commerçants personnes physiques Coll. Oui Oui Non Non Non locataire collecte propriétaire est assujetti Assujetti si CA ≥ 50 millions Assujetti si CA ≤ 50 millions sauf les profes sions libérales Oui Non
Personnes morales commerçantes Coll. Oui Non Oui Non Coll. locataire collecte propriétaire est assujetti Assujetti si CA ≥ 50 millions Oui Oui
Non commerçant personnes physiques Coll. Oui Non Non Oui Non. Non Assujetti si CA ≥ 50 millions Oui Non
Non commerçant personnes morales Coll. Oui Non Non Non Coll. locataire collecte
propriétaire est assujetti		 Assujetti si CA ≥ 50 millions Oui Oui
  • Coll. : collecteur
  • Oui : assujetti / Non : non assujetti
  • CA : Chiffre d’affaire
  • IUTS : Impôt unique sur le traitement des salaires
  • TPA : taxe Patronale d’apprentissage 3%
  • Impôt sur les bénéfices industriels commerciaux agricoles
  • IS : impôts sur les sociétés 27,5%
  • IBICA: de 0 à 500 000F à 10%, de 501000 à 1000000 :20% plus: de  1000 000F :27,5%
  • IBNC : impôt sur les bénéfices des professions non commerciales
  • IRVM : impôt sur les revenues des valeurs mobilières (12,5% (6,5%) pour les 3 premiers exercices
  • IRF : impôt sur le revenu foncier (18% loyer de 0 à 100 000 et 25% au-delà
  • TVA : Taxe sur la valeur ajoutée 18%
  • CME : contribution des micros entreprises (fonction de la zone de l’activité,)
  • TFS : taxe foncière des sociétés
  • Patente: en fonction du chiffre d’affaires  assorti d’un droit proportionnel de 08% de la valeur locative de l’établissement professionnel