{"id":18939603,"date":"2026-06-14T12:46:41","date_gmt":"2026-06-14T11:46:41","guid":{"rendered":"https:\/\/kapitalis.com\/tunisie\/?p=18939603"},"modified":"2026-06-14T12:46:42","modified_gmt":"2026-06-14T11:46:42","slug":"tunisie-les-modalites-dapplication-de-limpot-sur-la-fortune","status":"publish","type":"post","link":"https:\/\/kapitalis.com\/tunisie\/2026\/06\/14\/tunisie-les-modalites-dapplication-de-limpot-sur-la-fortune\/","title":{"rendered":"Tunisie | Les modalit\u00e9s d\u2019application de l\u2019imp\u00f4t sur la fortune"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong><em>La Direction g\u00e9n\u00e9rale des \u00e9tudes et de la l\u00e9gislation fiscales, relevant du minist\u00e8re des Finances, a publi\u00e9 la Note g\u00e9n\u00e9rale n\u00b0\u00a013 de 2026, expliquant les dispositions de l\u2019article\u00a088 de la loi de finances de 2026 relatives \u00e0 l\u2019imp\u00f4t sur la fortune.<\/em><\/strong> <em>(Ph. Minist\u00e8re des Finances, Tunis).<\/em><\/p>\n\n\n\n<!--more-->\n\n\n\n<p class=\"wp-block-paragraph\">Cette mesure remplace officiellement les dispositions de l\u2019article&nbsp;23 de la loi de finances de 2023 concernant l\u2019<em>\u00abimp\u00f4t sur la fortune immobili\u00e8re\u00bb<\/em>, le transformant en un imp\u00f4t plus large englobant l\u2019<em>\u00abimp\u00f4t sur la fortune\u00bb<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La note fournit toutes les modalit\u00e9s d\u2019application de l\u2019imp\u00f4t sur la fortune dans sa nouvelle d\u00e9finition juridique, notamment suite \u00e0 la publication par la Direction g\u00e9n\u00e9rale des imp\u00f4ts du calendrier fiscal, qui fixait au 30&nbsp;juin&nbsp;2026 la date limite de d\u00e9claration de cet imp\u00f4t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans le cadre de la r\u00e9forme fiscale en cours et de l\u2019\u00e9largissement de l\u2019assiette fiscale, l\u2019<em>\u00abimp\u00f4t sur la fortune\u00bb<\/em> est entr\u00e9 en vigueur d\u00e9but 2026, conform\u00e9ment aux dispositions de l\u2019article 88 de la loi n\u00b0&nbsp;17 de 2025 portant application de la loi de finances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette nouvelle mesure remplace les dispositions pr\u00e9c\u00e9dentes relatives \u00e0 l\u2019imp\u00f4t sur la fortune immobili\u00e8re (institu\u00e9 par d\u00e9cret en 2022), \u00e9tablissant ainsi une nouvelle approche l\u00e9gislative qui englobe tous les types d&rsquo;actifs, y compris les biens meubles et les actifs financiers, et s\u2019affranchit de la d\u00e9finition restrictive de la propri\u00e9t\u00e9 immobili\u00e8re.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Patrimoine net sup\u00e9rieur \u00e0 3 millions de dinars<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019imp\u00f4t sur la fortune vise directement les personnes physiques dont le patrimoine total et les b\u00e9n\u00e9fices nets atteignent ou d\u00e9passent 3 millions de dinars tunisiens, calcul\u00e9s au 1<sup>er<\/sup> janvier de l\u2019ann\u00e9e d\u2019acquisition.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le l\u00e9gislateur a adopt\u00e9 un bar\u00e8me progressif pour le calcul de cet imp\u00f4t, avec un taux de 0,5 % sur les b\u00e9n\u00e9fices totaux compris entre 3 et 5 millions de dinars et un taux de 1 % sur les b\u00e9n\u00e9fices totaux sup\u00e9rieurs \u00e0 5 millions de dinars.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La loi impose \u00e0 toute personne imposable d\u2019inclure les biens de ses enfants mineurs \u00e0 charge dans sa d\u00e9claration de revenus annuelle, tandis qu\u2019elle exempte les biens de ses enfants majeurs, qui doivent d\u00e9clarer leurs propres biens s\u00e9par\u00e9ment. En cas de propri\u00e9t\u00e9 conjointe ou indivise, chaque personne est tenue de pr\u00e9ciser avec exactitude ses droits et parts de propri\u00e9t\u00e9 sur le formulaire de d\u00e9claration de revenus.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c9largissement de l\u2019assiette fiscale<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Contrairement \u00e0 la mesure pr\u00e9c\u00e9dente, limit\u00e9e aux biens immobiliers, la nouvelle taxe englobe d\u00e9sormais tous les actifs corporels et incorporels. Elle se divise en deux grandes cat\u00e9gories. La premi\u00e8re concerne les biens immobiliers, incluant tous les biens et droits r\u00e9els (pleine propri\u00e9t\u00e9, propri\u00e9t\u00e9 fonci\u00e8re, usufruit et servitude), qu&rsquo;ils soient construits (appartements, maisons, bureaux, etc.), en construction ou constitu\u00e9s de terrains nus et d\u2019espaces verts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Leur valeur est d\u00e9termin\u00e9e sur la base d\u2019une d\u00e9claration sur l\u2019honneur ou d\u2019une \u00e9valuation ajust\u00e9e par l\u2019administration au moyen de m\u00e9canismes l\u00e9gaux (th\u00e9orisation et v\u00e9rification).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La deuxi\u00e8me cat\u00e9gorie concerne les biens meubles, qui se divisent en biens meubles par nature (tels que les \u00e9quipements et les v\u00e9hicules) et en biens meubles par droit, incluant les obligations, les titres, les actions et les participations dans des soci\u00e9t\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les titres cot\u00e9s en bourse sont \u00e9valu\u00e9s selon leur cours de bourse au 31 d\u00e9cembre de l\u2019ann\u00e9e pr\u00e9c\u00e9dant l\u2019ann\u00e9e d\u2019investissement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">R\u00e9sidence principale et biens professionnels exon\u00e9r\u00e9s<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Par ailleurs, la loi de finances de 2026 a approuv\u00e9 un ensemble d\u2019exon\u00e9rations strat\u00e9giques non prises en compte dans l\u2019assiette fiscale, notamment la r\u00e9sidence principale du contribuable qui est totalement exon\u00e9r\u00e9e, ind\u00e9pendamment de sa valeur mon\u00e9taire ou de sa superficie. Cette exon\u00e9ration s\u2019\u00e9tend aux annexes construites et non construites ainsi qu\u2019au mobilier qui y est effectivement utilis\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les biens immobiliers, les biens meubles et les valeurs mobili\u00e8res destin\u00e9s \u00e0 un usage professionnel sont \u00e9galement exon\u00e9r\u00e9s, \u00e0 condition qu\u2019ils soient inscrits au bilan du contribuable ou fassent l\u2019objet d\u2019une d\u00e9claration de revenus professionnels.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les actions et participations dans des soci\u00e9t\u00e9s (soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e ou soci\u00e9t\u00e9s par actions) sont \u00e9galement exon\u00e9r\u00e9es si le contribuable (ainsi que ses enfants mineurs) d\u00e9tient directement au moins 50 % du capital social. Les soci\u00e9t\u00e9s de personnes et les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e sont \u00e9galement exon\u00e9r\u00e9es en raison de leur nature professionnelle.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le l\u00e9gislateur a \u00e9galement exon\u00e9r\u00e9 les d\u00e9p\u00f4ts bancaires et postaux. La loi exempte totalement les fonds d\u00e9pos\u00e9s dans les banques ou \u00e0 la Poste tunisienne, y compris les comptes d\u2019\u00e9pargne logement et scolaire, les comptes d\u2019\u00e9pargne en actions (CEA), les comptes d\u2019\u00e9pargne-investissement et les primes vers\u00e9es au titre des contrats d\u2019assurance-vie (ou takaful).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les v\u00e9hicules non utilitaires d\u2019une puissance fiscale de 12 chevaux ou moins sont \u00e9galement exon\u00e9r\u00e9s, tandis que les v\u00e9hicules de luxe (d\u2019une puissance sup\u00e9rieure \u00e0 12 chevaux) sont soumis \u00e0 la taxe, sauf s\u2019ils sont utilis\u00e9s \u00e0 des fins professionnelles et inscrits dans la comptabilit\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">R\u00e9f\u00e9rence territoriale et d\u00e9lais l\u00e9gaux<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La loi, en ce qui concerne la comp\u00e9tence territoriale d\u2019application de l\u2019imp\u00f4t, \u00e9tablit le principe d\u2019universalit\u00e9 pour les r\u00e9sidents, ce qui signifie que l\u2019imp\u00f4t s\u2019applique \u00e0 tous les biens des Tunisiens et r\u00e9sidents de Tunisie, qu\u2019ils soient situ\u00e9s en Tunisie ou \u00e0 l\u2019\u00e9tranger. Pour les non-r\u00e9sidents, en revanche, l\u2019imp\u00f4t est limit\u00e9 aux biens immobiliers et mobiliers situ\u00e9s sur le territoire tunisien.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La loi fixe la fin juin de chaque ann\u00e9e comme date limite pour le d\u00e9p\u00f4t de la d\u00e9claration annuelle d\u2019imp\u00f4t et le paiement des sommes dues aupr\u00e8s des centres des imp\u00f4ts comp\u00e9tents (selon le lieu d\u2019\u00e9tablissement ou la r\u00e9sidence principale). Ces d\u00e9clarations et paiements peuvent \u00e9galement \u00eatre effectu\u00e9s par voie \u00e9lectronique gr\u00e2ce aux syst\u00e8mes et m\u00e9thodes s\u00e9curis\u00e9s mis \u00e0 disposition par le minist\u00e8re des Finances afin de simplifier les d\u00e9marches pour les contribuables.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il convient de noter que cette proc\u00e9dure, qui doit \u00eatre mise en \u0153uvre au cours du premier semestre 2026, est pleinement soumise aux dispositions du Code des droits et proc\u00e9dures fiscaux pour tout ce qui concerne les m\u00e9canismes de contr\u00f4le, le contr\u00f4le des infractions, l\u2019imposition de sanctions, d\u2019amendes et de d\u00e9lais de prescription.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u2019apr\u00e8s <a href=\"https:\/\/www.tap.info.tn\/ar\/%D9%88%D9%8A%D8%A8-%D8%B3%D9%8A%D8%AA-%D8%A3%D9%87%D9%85-%D8%A7%D9%84%D8%A3%D8%AE%D8%A8%D8%A7%D8%B1-Portal-Top-News\/20284876-%D9%88%D8%B2%D8%A7%D8%B1%D8%A9-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%AA%D9%83%D8%B4%D9%81\" target=\"_blank\" rel=\"noreferrer noopener\">Tap<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Explication des dispositions de l\u2019article\u00a088 de la loi de finances de 2026 relatives \u00e0 l\u2019imp\u00f4t sur la fortune en Tunisie.<\/p>\n","protected":false},"author":8,"featured_media":3427259,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[995,2433],"tags":[128820,128822,77069,128821,62643],"class_list":["post-18939603","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","category-tunisie","tag-actifs-financiers","tag-biens-meubles","tag-impot-sur-la-fortune","tag-propriete-immobiliere","tag-tunisie"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - 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