{"id":201099,"date":"2022-12-24T09:35:00","date_gmt":"2022-12-24T09:35:00","guid":{"rendered":"https:\/\/www.webdo.tn\/fr\/blog\/tunisie-loi-de-finances-2023-la-taxe-de-la-css-revu-a-la-hausse\/201099\/"},"modified":"2025-05-20T22:06:27","modified_gmt":"2025-05-20T22:06:27","slug":"tunisie-loi-de-finances-2023-la-taxe-de-la-css-revu-a-la-hausse","status":"publish","type":"post","link":"https:\/\/www.webdo.tn\/fr\/actualite\/national\/tunisie-loi-de-finances-2023-la-taxe-de-la-css-revu-a-la-hausse\/201099\/","title":{"rendered":"Tunisie – Loi de finances 2023 : la taxe de la CSS revue \u00e0 la hausse"},"content":{"rendered":"

Le taux de la Contribution Sociale de Solidarit\u00e9 (CSS) applicable aux soci\u00e9t\u00e9s (et non aux salari\u00e9s) pour la p\u00e9riode allant de 2023 \u00e0 2025 a \u00e9t\u00e9 revu \u00e0 la hausse, selon la loi de Finances 2023.<\/p>\n

\t\t\t\t\t\t\t\t\tLa r\u00e9vision s’applique comme suit :<\/p>\n

\t4% pour les soci\u00e9t\u00e9s soumises \u00e0 l\u2019IS au taux de 35%
\n\t3% pour les soci\u00e9t\u00e9s soumises \u00e0 l\u2019IS \u00e0 un taux inf\u00e9rieur \u00e0 35%<\/p>\n

\u00a0\u00a0 R\u00e9vision du minimum de la CSS comme suit :<\/p>\n

\t500 DT au lieu de 300 DT pour les soci\u00e9t\u00e9s soumises \u00e0 l\u2019IS au taux de 35%
\n\t400 DT au lieu de 200 DT pour les soci\u00e9t\u00e9s soumises \u00e0 l\u2019IS aux taux de 15% ou 20% et pour les soci\u00e9t\u00e9s exon\u00e9r\u00e9es
\n\t200 DT au lieu de 100 DT pour les soci\u00e9t\u00e9s soumises \u00e0 l\u2019IS au taux de 10%
\n\t0.5% pour les personnes physiques au titre de l’irpp<\/p>\n","protected":false},"excerpt":{"rendered":"

Le taux de la Contribution Sociale de Solidarit\u00e9 (CSS) applicable aux soci\u00e9t\u00e9s (et non aux salari\u00e9s) pour la p\u00e9riode allant de 2023 \u00e0 2025 a \u00e9t\u00e9 revu \u00e0 la hauss…<\/p>\n","protected":false},"author":3162,"featured_media":277442,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[44],"tags":[9226,4579,2608],"class_list":["post-201099","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-national","tag-contribution-sociale-de-solidarite","tag-loi-de-finances","tag-tunisie"],"yoast_head":"\nTunisie - Loi de finances 2023 : la taxe de la CSS revue \u00e0 la hausse<\/title>\n<meta name=\"description\" content=\"Le taux de la Contribution Sociale de Solidarit\u00e9 (CSS) applicable aux soci\u00e9t\u00e9s (et non aux salari\u00e9s) pour la p\u00e9riode allant de 2023 \u00e0 2025 a \u00e9t\u00e9 revu \u00e0 la hauss...\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.webdo.tn\/fr\/actualite\/national\/tunisie-loi-de-finances-2023-la-taxe-de-la-css-revu-a-la-hausse\/201099\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tunisie - 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