{"id":280,"date":"2021-03-02T05:45:00","date_gmt":"2021-03-02T04:45:00","guid":{"rendered":"http:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/taux-de-limpot-sur-les-societes-et-de-la-contribution-additionnelle-annee-2021\/"},"modified":"2021-03-02T05:45:00","modified_gmt":"2021-03-02T04:45:00","slug":"taux-de-limpot-sur-les-societes-et-de-la-contribution-additionnelle-annee-2021","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/taux-de-limpot-sur-les-societes-et-de-la-contribution-additionnelle-annee-2021\/","title":{"rendered":"Taux de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et de la contribution additionnelle &#8211; Ann\u00e9e 2021"},"content":{"rendered":"<div>\n<p><span style=\"text-decoration: underline\">Taux de l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s<\/span><\/p>\n<p><strong>\u00a0 \u2022 \u00a0 \u00a0 Taux de droit commun<\/strong><\/p>\n<p>Pour les entreprises dont le chiffre d\u2019affaires est inf\u00e9rieur \u00e0 7,63 M\u20ac<\/p>\n<div align=\"center\">\n<table style=\"width: 430px\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"174\">\n<p><strong>B\u00e9n\u00e9fices imposables<\/strong><\/p>\n<\/td>\n<td valign=\"top\" width=\"77\">\n<p><strong>Exercice 2020<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"174\">\n<p>0 \u00e0 38\u00a0120 \u20ac<\/p>\n<\/td>\n<td valign=\"top\" width=\"77\">\n<p>15 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"174\">\n<p>38\u00a0120 \u20ac \u00e0 500\u00a0000 \u20ac<\/p>\n<\/td>\n<td valign=\"top\" width=\"77\">\n<p>28 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"174\">\n<p>&gt; 500\u00a0000 \u20ac<\/p>\n<\/td>\n<td valign=\"top\" width=\"77\">\n<p>28 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Pour les entreprises dont le chiffre d\u2019affaires est inf\u00e9rieur \u00e0 10 M\u20ac<\/p>\n<div align=\"center\">\n<div align=\"center\">\n<div align=\"center\">\n<div align=\"center\">\n<table style=\"width: 353px\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"174\">\n<p><strong>B\u00e9n\u00e9fices imposables<\/strong><\/p>\n<\/td>\n<td valign=\"top\" width=\"76\">\n<p><strong>Exercice 2021<\/strong><\/p>\n<\/td>\n<td valign=\"top\" width=\"104\">\n<p><strong>Exercice 2022<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"174\">\n<p>0 \u00e0 38\u00a0120 \u20ac<\/p>\n<\/td>\n<td valign=\"top\" width=\"76\">\n<p>15 %<\/p>\n<\/td>\n<td valign=\"top\" width=\"104\">\n<p>15 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"174\">\n<p>38\u00a0120 \u20ac \u00e0 500\u00a0000 \u20ac<\/p>\n<\/td>\n<td valign=\"top\" width=\"76\">\n<p>26,5 %<\/p>\n<\/td>\n<td valign=\"top\" width=\"104\">\n<p>25 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"174\">\n<p>&gt; 500\u00a0000 \u20ac<\/p>\n<\/td>\n<td valign=\"top\" width=\"76\">\n<p>26,5 %<\/p>\n<\/td>\n<td valign=\"top\" width=\"104\">\n<p>25 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p>\u00a0<\/p><\/div>\n<\/div>\n<p>Pour les entreprises dont le chiffre d\u2019affaires est compris entre 10 M\u20ac et 250 M\u20ac\u00a0<\/p>\n<div align=\"center\">\n<div align=\"center\">\n<table style=\"width: 434px\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"170\">\n<p><strong>B\u00e9n\u00e9fices imposables<\/strong><\/p>\n<\/td>\n<td valign=\"top\" width=\"76\">\n<p><strong>Exercice 2020<\/strong><\/p>\n<\/td>\n<td valign=\"top\" width=\"76\">\n<p><strong>Exercice 2021<\/strong><\/p>\n<\/td>\n<td valign=\"top\" width=\"113\">\n<p><strong>Exercice 2022<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"170\">\n<p>0 \u00e0 500 000 \u20ac<\/p>\n<\/td>\n<td valign=\"top\" width=\"76\">\n<p>28 %<\/p>\n<\/td>\n<td valign=\"top\" width=\"76\">\n<p>26,5 %<\/p>\n<\/td>\n<td valign=\"top\" width=\"113\">\n<p>25 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"170\">\n<p>&gt; 500\u00a0000 \u20ac<\/p>\n<\/td>\n<td valign=\"top\" width=\"76\">\n<p>28 %<\/p>\n<\/td>\n<td valign=\"top\" width=\"76\">\n<p>26,5 %<\/p>\n<\/td>\n<td valign=\"top\" width=\"113\">\n<p>25 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><\/p>\n<p>Pour les entreprises dont le chiffre d\u2019affaires est sup\u00e9rieur ou \u00e9gal \u00e0 250 M\u20ac<\/p>\n<div align=\"center\">\n<div align=\"center\">\n<table style=\"width: 432px\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"158\">\n<p><strong>B\u00e9n\u00e9fices imposables<\/strong><\/p>\n<\/td>\n<td valign=\"top\" width=\"76\">\n<p><strong>Exercice 2020<\/strong><\/p>\n<\/td>\n<td valign=\"top\" width=\"85\">\n<p><strong>Exercice 2021<\/strong><\/p>\n<\/td>\n<td valign=\"top\" width=\"113\">\n<p><strong>Exercice 2022<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"158\">\n<p>0 \u00e0 500\u00a0000 \u20ac<\/p>\n<\/td>\n<td valign=\"top\" width=\"76\">\n<p>28 %<\/p>\n<\/td>\n<td valign=\"top\" width=\"85\">\n<p>27,5 %<\/p>\n<\/td>\n<td valign=\"top\" width=\"113\">\n<p>25 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"158\">\n<p>&gt; 500\u00a0000 \u20ac<\/p>\n<\/td>\n<td valign=\"top\" width=\"76\">\n<p>31 %<\/p>\n<\/td>\n<td valign=\"top\" width=\"85\">\n<p>27,5 %<\/p>\n<\/td>\n<td valign=\"top\" width=\"113\">\n<p>25 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><\/p>\n<p><strong>\u00a0 \u2022 \u00a0 \u00a0 Taux r\u00e9duit sur les plus-values \u00e0 long terme<\/strong><\/p>\n<ul>\n<li>19 % pour les titres de participation dans des soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re cot\u00e9es d\u00e9tenus depuis au moins 2 ans<\/li>\n<li>10 % (depuis le 1er janvier 2019) pour les produits nets tir\u00e9s de la sous-concession ou de la concession de licences d&rsquo;exploitation de brevets, d&rsquo;inventions brevetables, de proc\u00e9d\u00e9s de fabrication et de perfectionnements, si l\u2019option pour le nouveau r\u00e9gime d\u2019imposition des brevets est formul\u00e9e. A d\u00e9faut d\u2019option, le taux d\u2019imposition est fix\u00e9 \u00e0 15 %.<\/li>\n<li>15 % pour les plus-values de cession de parts de fonds commun de placement \u00e0 risques et d&rsquo;actions de soci\u00e9t\u00e9s de capital-risque<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline\">Taux de la contribution additionnelle<\/span><\/p>\n<ul>\n<li>Contribution sociale de 3,3 % sur la part de l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s qui exc\u00e8de 763 000 \u20ac<\/li>\n<\/ul>\n<p><\/p>\n<p><span style=\"text-decoration: underline\"><strong>Sources :<\/strong><\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042908577\/#:~:text=I.,l'euro%20le%20plus%20proche.&amp;text=Par%20d%C3%A9rogation%2C%20pour%20les%20exercices%20ouverts%20%C3%A0%20compter%20du%201er,%2C%20%C3%A0%2027%2C5%20%25.\" target=\"_blank\" rel=\"noopener noreferrer\">Article 219 du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/a> (taux de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s)<\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031011715\/#:~:text=I.,par%20p%C3%A9riode%20de%20douze%20mois.\" target=\"_blank\" rel=\"noopener noreferrer\">Article 235 ter ZC du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/a> (contribution sociale de 3,3 %)<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Taux de l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s \u00a0 \u2022 \u00a0 \u00a0 Taux de droit commun Pour les entreprises dont le chiffre d\u2019affaires est inf\u00e9rieur \u00e0 7,63 M\u20ac B\u00e9n\u00e9fices imposables Exercice 2020 0 \u00e0 38\u00a0120 \u20ac 15 % 38\u00a0120 \u20ac \u00e0 500\u00a0000 \u20ac 28 % &gt; 500\u00a0000 \u20ac 28 % Pour les entreprises dont le chiffre d\u2019affaires [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","weblex-importer-activity":[],"weblex-importer-category":[41,39],"weblex-importer-tag":[38],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/280"}],"collection":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post"}],"about":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/types\/weblex-importer-post"}],"wp:attachment":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media?parent=280"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=280"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=280"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=280"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}