{"id":218235,"date":"2024-12-10T11:04:00","date_gmt":"2024-12-10T11:04:00","guid":{"rendered":"https:\/\/www.webdo.tn\/fr\/blog\/2024\/12\/10\/tunisie-le-nouveau-bareme-de-l-impot-sur-le-revenu\/"},"modified":"2025-05-20T21:45:33","modified_gmt":"2025-05-20T21:45:33","slug":"tunisie-le-nouveau-bareme-de-l-impot-sur-le-revenu","status":"publish","type":"post","link":"https:\/\/www.webdo.tn\/fr\/actualite\/national\/tunisie-le-nouveau-bareme-de-l-impot-sur-le-revenu\/218235\/","title":{"rendered":"Tunisie : Le nouveau bar\u00e8me de l\u2019imp\u00f4t sur le revenu"},"content":{"rendered":"

L’Assembl\u00e9e des repr\u00e9sentants du peuple a adopt\u00e9 le 27 novembre dernier une r\u00e9vision du bar\u00e8me de l\u2019imp\u00f4t sur le revenu dans le cadre du Code des imp\u00f4ts sur le revenu des personnes physiques et des soci\u00e9t\u00e9s.<\/p>\n

\t\t\t\t\t\t\t\t\tCet article de loi dans la Loi de Finances 2025, vient amender le bar\u00e8me de l\u2019imp\u00f4t actuellement en vigueur et le nouveau bar\u00e8me s\u2019appliquera \u00e0 partir du 1er janvier 2025 sachant que la r\u00e9vision introduit les nouvelles tranches d\u2019imposition et concerne les salari\u00e9s, les retrait\u00e9s, les commer\u00e7ants, les industriels, les prestataires de services et les professions lib\u00e9rales.<\/p>\n

Nouveau bar\u00e8me de l\u2019imp\u00f4t sur le revenu<\/p>\n

\tRevenus de 0 \u00e0 5000 dinars : Taux de 0%
\n\tRevenus de 5001 \u00e0 10.000 dinars : Taux de 15%
\n\tRevenus de 10.001 \u00e0 20.000 dinars : Taux de 25%
\n\tRevenus de 20.001 \u00e0 30.000 dinars : Taux de 30%
\n\tRevenus de 30.001 \u00e0 40.000 dinars : Taux de 33%
\n\tRevenus de 40.001 \u00e0 50.000 dinars : Taux de 36%
\n\tRevenus de 50.001 \u00e0 70.000 dinars : Taux de 38%
\n\tRevenus sup\u00e9rieurs \u00e0 70.000 dinars : Taux de 40%<\/p>\n

Actuellement le bar\u00e8me de l’imp\u00f4t sur le revenu des personnes physiques est comme suit selon l’article 44 du code de l’imp\u00f4t sur le revenu des personnes physiques et des soci\u00e9t\u00e9s.<\/p>\n

\t0% pour les personnes dont le revenu annuel se situe entre 0 et 5000 dinars
\n\t26% pour les personnes dont le revenu annuel se situe entre 5000 et 20.000 dinars
\n\t28% pour les personnes dont le revenu annuel se situe entre 20.000 et 30.000 dinars
\n\t32% pour les personnes dont le revenu annuel se situe entre 30.000 et 50.000 dinars
\n\t35% pour les personnes dont le revenu annuel d\u00e9passe les 50.000 dinars<\/p>\n

Exon\u00e9ration fiscale de 10 ans pour les ouvri\u00e8res agricoles<\/p>\n

A noter que les ouvri\u00e8res agricoles b\u00e9n\u00e9ficient, pour leur part d\u2019un nouveau r\u00e9gime fiscal. Un amendement \u00e0 l\u2019article 14 prolonge l\u2019exon\u00e9ration de l\u2019imp\u00f4t sur le revenu des ouvri\u00e8res agricoles \u00e0 10 ans, contre 5 ans auparavant.<\/p>\n

Cette mesure concerne les ouvri\u00e8res b\u00e9n\u00e9ficiant des interventions du Fonds de s\u00e9curit\u00e9 sociale d\u00e9di\u00e9, et s\u2019applique \u00e0 partir du 1er janvier de l\u2019ann\u00e9e o\u00f9 elles commencent \u00e0 recevoir l’aide du fonds.<\/p>\n","protected":false},"excerpt":{"rendered":"

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