{"id":27030,"date":"2026-02-27T00:38:08","date_gmt":"2026-02-27T00:38:08","guid":{"rendered":"https:\/\/www.europesays.com\/afrique\/27030\/"},"modified":"2026-02-27T00:38:08","modified_gmt":"2026-02-27T00:38:08","slug":"qui-paie-limpot-en-tunisie","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/afrique\/27030\/","title":{"rendered":"Qui paie l\u2019imp\u00f4t en Tunisie ?"},"content":{"rendered":"

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Dans le document du minist\u00e8re des Finances relatif \u00e0 l\u2019ex\u00e9cution du budget, les recettes fiscales de l\u2019Etat proviennent d\u2019imp\u00f4ts directs et d\u2019imp\u00f4ts indirects.\u00a0<\/p>\n

En 2025, les recettes fiscales ont augment\u00e9 de 7,3% passant de 41 723,9 millions de dinars en 2024 \u00e0 44 749,8 millions de dinars. Notons qu\u2019\u00e0 fin d\u00e9cembre 2025, la pression fiscales en Tunisie a atteint un taux de 25,9% contre un taux de 26,1% enregistr\u00e9 \u00e0 fin d\u00e9cembre 2024.\u00a0<\/p>\n

En hausse de 9,1% par rapport \u00e0 2024, les imp\u00f4ts directs repr\u00e9sentaient en 2025 une part de 46,5% des recettes fiscales. Ces imp\u00f4ts sont pr\u00e9lev\u00e9s directement sur les revenus, les r\u00e9mun\u00e9rations et les salari\u00e9s et aupr\u00e8s des soci\u00e9t\u00e9s p\u00e9troli\u00e8res et des soci\u00e9t\u00e9s non p\u00e9troli\u00e8res. D\u2019autres imp\u00f4ts sont collect\u00e9s aupr\u00e8s d\u2019autres sources.<\/p>\n

En 2025, les imp\u00f4ts sur le revenu ont contribu\u00e9 \u00e0 hauteur de 66% des imp\u00f4ts directs pour atteindre un montant de 12913.3 millions de dinars dont 8562,4 d\u2019imp\u00f4ts pr\u00e9lev\u00e9s sur\u00a0 les r\u00e9mun\u00e9rations et salaires.\u00a0<\/p>\n

Contribuant \u00e0 hauteur de\u00a0 33% des imp\u00f4ts directs, les pr\u00e9l\u00e8vements sur les soci\u00e9t\u00e9s ont atteint un montant de 6 511 millions de dinars, en hausse de 20% par rapport \u00e0 2024.\u00a0<\/p>\n

Notons que les soci\u00e9t\u00e9s non-p\u00e9troli\u00e8res ont 85% de ces pr\u00e9l\u00e8vements. Le reste, soit 999,1 MD a \u00e9t\u00e9 pay\u00e9 par les soci\u00e9t\u00e9s p\u00e9troli\u00e8res.\u00a0<\/p>\n

En 2025, les imp\u00f4ts indirects ont rapport\u00e9 \u00e0 l\u2019Etat 25 325,5 millions de dinars, en hausse de 5,9% par rapport \u00e0 2024. Les pr\u00e9l\u00e8vements indirects sont compos\u00e9s de droits de douanes (2 278,9 MD), de la Taxe sur la valeur ajout\u00e9e (TVA) avec un montant collect\u00e9 en 2025 de 11 724,5 MD, de droits de consommation (4 237,5 MD) et d\u2019autres imp\u00f4ts indirects ( 7 084,6 MD).\u00a0<\/p>\n

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