{"id":201102,"date":"2022-12-24T09:59:00","date_gmt":"2022-12-24T09:59:00","guid":{"rendered":"https:\/\/www.webdo.tn\/fr\/blog\/tunisie-loi-de-finances-2023-instauration-d-un-impot-sur-la-fortune-immobiliere\/201102\/"},"modified":"2025-05-20T22:06:29","modified_gmt":"2025-05-20T22:06:29","slug":"tunisie-loi-de-finances-2023-instauration-d-un-impot-sur-la-fortune-immobiliere","status":"publish","type":"post","link":"https:\/\/www.webdo.tn\/fr\/actualite\/national\/tunisie-loi-de-finances-2023-instauration-d-un-impot-sur-la-fortune-immobiliere\/201102\/","title":{"rendered":"Tunisie – Loi de Finances 2023 : instauration d\u2019un imp\u00f4t sur la fortune immobili\u00e8re"},"content":{"rendered":"

Un nouvel imp\u00f4t sur la fortune immobili\u00e8re est instaur\u00e9 par la Loi de Finances 2023.<\/p>\n

\t\t\t\t\t\t\t\t\tCet imp\u00f4t sera appliqu\u00e9 au 1er janvier de chaque ann\u00e9e sur les biens fonciers des personnes physiques ayant une valeur commerciale r\u00e9elle sup\u00e9rieure ou \u00e9gale \u00e0 trois millions de dinars, dont les biens fonciers revenant aux enfants mineurs \u00e0 charge.<\/p>\n

Cet imp\u00f4t est fix\u00e9 \u00e0 0,5%. Il ne concerne pas la r\u00e9sidence principale de l\u2019imposable et les biens r\u00e9serv\u00e9s \u00e0 l\u2019utilisation professionnelle \u00e0 l\u2019exception des biens destin\u00e9s \u00e0 la location.<\/p>\n

Il est appliqu\u00e9 aux biens sur le territoire tunisien ind\u00e9pendamment du lieu de r\u00e9sidence de l\u2019imposable, mais aussi les biens en Tunisie ou \u00e0 l\u2019\u00e9tranger si l\u2019imposable r\u00e9side en Tunisie.<\/p>\n","protected":false},"excerpt":{"rendered":"

Un nouvel imp\u00f4t sur la fortune immobili\u00e8re est instaur\u00e9 par la Loi de Finances 2023.<\/p>\n","protected":false},"author":3162,"featured_media":277446,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[44],"tags":[9229,8319,8880,2608],"class_list":["post-201102","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-national","tag-fortune-immobiliere","tag-impot","tag-loi-de-finances-2023","tag-tunisie"],"yoast_head":"\nTunisie - Loi de Finances 2023 : instauration d\u2019un imp\u00f4t sur la fortune immobili\u00e8re<\/title>\n<meta name=\"description\" content=\"Un nouvel imp\u00f4t sur la fortune immobili\u00e8re est instaur\u00e9 par la Loi de Finances 2023.\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.webdo.tn\/fr\/actualite\/national\/tunisie-loi-de-finances-2023-instauration-d-un-impot-sur-la-fortune-immobiliere\/201102\/\" \/>\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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