{"id":390322,"date":"2026-06-15T19:26:36","date_gmt":"2026-06-15T18:26:36","guid":{"rendered":"https:\/\/realites.com.tn\/fr\/?p=390322"},"modified":"2026-06-15T19:26:36","modified_gmt":"2026-06-15T18:26:36","slug":"allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances","status":"publish","type":"post","link":"https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/","title":{"rendered":"All\u00e8gement fiscal 2026 : Conditions et modalit\u00e9s de l\u2019abandon des p\u00e9nalit\u00e9s par le minist\u00e8re des Finances"},"content":{"rendered":"<p class=\"ds-markdown-paragraph\"><span class=\"\">Le minist\u00e8re des Finances a pris un arr\u00eat\u00e9 modifiant les r\u00e8gles de recouvrement des dettes fiscales. En substance, l\u2019administration renonce \u00e0 plusieurs p\u00e9nalit\u00e9s et frais de poursuite pour les contribuables qui acceptent de r\u00e9gulariser leur situation avant une date butoir. Cette mesure s\u2019inscrit dans le cadre de l\u2019amnistie fiscale 2026.<\/span><\/p>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">Selon les pr\u00e9cisions fournies par l\u2019administration g\u00e9n\u00e9rale des imp\u00f4ts, le dispositif pr\u00e9voit la suppression des p\u00e9nalit\u00e9s de retard sur les imp\u00f4ts dus \u00e0 l\u2019\u00c9tat. En parall\u00e8le, les frais de recouvrement ainsi que les frais de poursuite sont \u00e9galement abandonn\u00e9s. Par ailleurs, l\u2019\u00c9tat consent \u00e0 une r\u00e9duction de 50 % de certaines p\u00e9nalit\u00e9s relatives aux infractions fiscales administratives. \u00c0 cela s\u2019ajoute un traitement similaire pour les p\u00e9nalit\u00e9s pr\u00e9vues par la r\u00e9glementation fiscale dans des cas sp\u00e9cifiques. <\/span><span class=\"\">Toutefois, ces avantages ne sont pas accord\u00e9s sans contrepartie. Les contribuables doivent souscrire un \u00e9ch\u00e9ancier de paiement au plus tard le 30 juin 2026. D\u2019autre part, la premi\u00e8re \u00e9ch\u00e9ance doit \u00eatre r\u00e9gl\u00e9e de mani\u00e8re int\u00e9grale. Qui plus est, le reliquat des montants dus peut \u00eatre \u00e9tal\u00e9 par tranches trimestrielles sur une p\u00e9riode maximale de cinq ans. En cons\u00e9quence, plus le contribuable attend, plus il risque de perdre le b\u00e9n\u00e9fice de cet all\u00e8gement.<\/span><\/p>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">Les dettes concern\u00e9es sont celles enregistr\u00e9es aupr\u00e8s des recettes des finances avant le 1er janvier 2026. En sus, les dettes issues de contr\u00f4les fiscaux, de redressements notifi\u00e9s ou de d\u00e9cisions de justice relatives \u00e0 des litiges fiscaux sont \u00e9galement \u00e9ligibles, \u00e0 condition qu\u2019elles aient \u00e9t\u00e9 \u00e9tablies avant le 20 juin 2026. Par cons\u00e9quent, le dispositif couvre aussi bien les impay\u00e9s anciens que les contentieux r\u00e9cents. <\/span><span class=\"\">Pour les infractions fiscales administratives enregistr\u00e9es avant le 20 juin 2026, l\u2019abandon est de 50 % des p\u00e9nalit\u00e9s. \u00c0 cela s\u2019ajoute la suppression des frais de poursuite associ\u00e9s, sous r\u00e9serve du respect de l\u2019\u00e9ch\u00e9ancier et des d\u00e9lais fix\u00e9s. Par ailleurs, le dispositif s\u2019\u00e9tend aux p\u00e9nalit\u00e9s li\u00e9es aux droits d\u2019enregistrement. Sont vis\u00e9s les contrats, actes et d\u00e9clarations arriv\u00e9s \u00e0 \u00e9ch\u00e9ance avant le 31 octobre 2025 et non prescrits. Ces mesures s\u2019appliquent aux op\u00e9rations r\u00e9alis\u00e9es entre le 1er janvier 2026 et la fin du mois de septembre 2026. <\/span><span class=\"\">Pour b\u00e9n\u00e9ficier de l\u2019amnistie, les contribuables doivent r\u00e9gler le principal de l\u2019imp\u00f4t d\u00fb. Ce r\u00e8glement s\u2019effectue soit lors du d\u00e9p\u00f4t de la d\u00e9claration, soit lors des formalit\u00e9s d\u2019enregistrement. En outre, le champ d\u2019application inclut les d\u00e9clarations omises ou les d\u00e9clarations rectificatives non d\u00e9pos\u00e9es, notamment lorsqu\u2019elles interviennent apr\u00e8s un contr\u00f4le fiscal ou une notification de l\u2019administration.<\/span><\/p>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">L\u2019administration g\u00e9n\u00e9rale des imp\u00f4ts invite les contribuables concern\u00e9s \u00e0 profiter de ces mesures avant l\u2019expiration des d\u00e9lais. Des informations compl\u00e9mentaires peuvent \u00eatre obtenues aupr\u00e8s du centre d\u2019orientation fiscale \u00e0 distance au 81 100 400. En d\u00e9finitive, le minist\u00e8re des Finances choisit de r\u00e9cup\u00e9rer le principal de l\u2019imp\u00f4t plut\u00f4t que de laisser les p\u00e9nalit\u00e9s impay\u00e9es, ce qui profite aux deux parties.<br \/>\n<strong>MBY<\/strong><br \/>\n<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le minist\u00e8re des Finances a pris un arr\u00eat\u00e9 modifiant les r\u00e8gles de recouvrement des dettes fiscales. En substance, l\u2019administration renonce \u00e0 plusieurs p\u00e9nalit\u00e9s et frais de poursuite pour les contribuables&hellip;<\/p>\n","protected":false},"author":60,"featured_media":321975,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-390322","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>All\u00e8gement fiscal 2026 : Conditions et modalit\u00e9s de l\u2019abandon des p\u00e9nalit\u00e9s par le minist\u00e8re des Finances - R\u00e9alit\u00e9s Magazine<\/title>\n<meta name=\"description\" content=\"Le minist\u00e8re des Finances a pris un arr\u00eat\u00e9 modifiant les r\u00e8gles de recouvrement des dettes fiscales. En substance, l\u2019administration renonce \u00e0 plusieurs\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"All\u00e8gement fiscal 2026 : Conditions et modalit\u00e9s de l\u2019abandon des p\u00e9nalit\u00e9s par le minist\u00e8re des Finances - R\u00e9alit\u00e9s Magazine\" \/>\n<meta property=\"og:description\" content=\"Le minist\u00e8re des Finances a pris un arr\u00eat\u00e9 modifiant les r\u00e8gles de recouvrement des dettes fiscales. En substance, l\u2019administration renonce \u00e0 plusieurs\" \/>\n<meta property=\"og:url\" content=\"https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/\" \/>\n<meta property=\"og:site_name\" content=\"R\u00e9alit\u00e9s Magazine\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/realites.tn\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-15T18:26:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/realites.com.tn\/fr\/wp-content\/uploads\/2024\/05\/coins-miniature.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"626\" \/>\n\t<meta property=\"og:image:height\" content=\"417\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"La R\u00e9daction\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"La R\u00e9daction\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/\",\"url\":\"https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/\",\"name\":\"All\u00e8gement fiscal 2026 : Conditions et modalit\u00e9s de l\u2019abandon des p\u00e9nalit\u00e9s par le minist\u00e8re des Finances - R\u00e9alit\u00e9s Magazine\",\"isPartOf\":{\"@id\":\"https:\/\/realites.com.tn\/fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/realites.com.tn\/fr\/wp-content\/uploads\/2024\/05\/coins-miniature.jpg\",\"datePublished\":\"2026-06-15T18:26:36+00:00\",\"author\":{\"@id\":\"https:\/\/realites.com.tn\/fr\/#\/schema\/person\/438b71c29a257d955d96d8aef42336e7\"},\"description\":\"Le minist\u00e8re des Finances a pris un arr\u00eat\u00e9 modifiant les r\u00e8gles de recouvrement des dettes fiscales. En substance, l\u2019administration renonce \u00e0 plusieurs\",\"breadcrumb\":{\"@id\":\"https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/#primaryimage\",\"url\":\"https:\/\/realites.com.tn\/fr\/wp-content\/uploads\/2024\/05\/coins-miniature.jpg\",\"contentUrl\":\"https:\/\/realites.com.tn\/fr\/wp-content\/uploads\/2024\/05\/coins-miniature.jpg\",\"width\":626,\"height\":417},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/realites.com.tn\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"All\u00e8gement fiscal 2026 : Conditions et modalit\u00e9s de l\u2019abandon des p\u00e9nalit\u00e9s par le minist\u00e8re des Finances\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/realites.com.tn\/fr\/#website\",\"url\":\"https:\/\/realites.com.tn\/fr\/\",\"name\":\"R\u00e9alit\u00e9s Magazine\",\"description\":\"Actualit\u00e9s de la Tunisie\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/realites.com.tn\/fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/realites.com.tn\/fr\/#\/schema\/person\/438b71c29a257d955d96d8aef42336e7\",\"name\":\"La R\u00e9daction\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/realites.com.tn\/fr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/fbe9ab25fcc82b6e660ad5648f91eadb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/fbe9ab25fcc82b6e660ad5648f91eadb?s=96&d=mm&r=g\",\"caption\":\"La R\u00e9daction\"},\"url\":\"https:\/\/realites.com.tn\/fr\/author\/realites5201\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"All\u00e8gement fiscal 2026 : Conditions et modalit\u00e9s de l\u2019abandon des p\u00e9nalit\u00e9s par le minist\u00e8re des Finances - R\u00e9alit\u00e9s Magazine","description":"Le minist\u00e8re des Finances a pris un arr\u00eat\u00e9 modifiant les r\u00e8gles de recouvrement des dettes fiscales. En substance, l\u2019administration renonce \u00e0 plusieurs","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/","og_locale":"fr_FR","og_type":"article","og_title":"All\u00e8gement fiscal 2026 : Conditions et modalit\u00e9s de l\u2019abandon des p\u00e9nalit\u00e9s par le minist\u00e8re des Finances - R\u00e9alit\u00e9s Magazine","og_description":"Le minist\u00e8re des Finances a pris un arr\u00eat\u00e9 modifiant les r\u00e8gles de recouvrement des dettes fiscales. En substance, l\u2019administration renonce \u00e0 plusieurs","og_url":"https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/","og_site_name":"R\u00e9alit\u00e9s Magazine","article_publisher":"https:\/\/www.facebook.com\/realites.tn\/","article_published_time":"2026-06-15T18:26:36+00:00","og_image":[{"width":626,"height":417,"url":"https:\/\/realites.com.tn\/fr\/wp-content\/uploads\/2024\/05\/coins-miniature.jpg","type":"image\/jpeg"}],"author":"La R\u00e9daction","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"La R\u00e9daction","Dur\u00e9e de lecture estim\u00e9e":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/","url":"https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/","name":"All\u00e8gement fiscal 2026 : Conditions et modalit\u00e9s de l\u2019abandon des p\u00e9nalit\u00e9s par le minist\u00e8re des Finances - R\u00e9alit\u00e9s Magazine","isPartOf":{"@id":"https:\/\/realites.com.tn\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/#primaryimage"},"image":{"@id":"https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/#primaryimage"},"thumbnailUrl":"https:\/\/realites.com.tn\/fr\/wp-content\/uploads\/2024\/05\/coins-miniature.jpg","datePublished":"2026-06-15T18:26:36+00:00","author":{"@id":"https:\/\/realites.com.tn\/fr\/#\/schema\/person\/438b71c29a257d955d96d8aef42336e7"},"description":"Le minist\u00e8re des Finances a pris un arr\u00eat\u00e9 modifiant les r\u00e8gles de recouvrement des dettes fiscales. En substance, l\u2019administration renonce \u00e0 plusieurs","breadcrumb":{"@id":"https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/#primaryimage","url":"https:\/\/realites.com.tn\/fr\/wp-content\/uploads\/2024\/05\/coins-miniature.jpg","contentUrl":"https:\/\/realites.com.tn\/fr\/wp-content\/uploads\/2024\/05\/coins-miniature.jpg","width":626,"height":417},{"@type":"BreadcrumbList","@id":"https:\/\/realites.com.tn\/fr\/allegement-fiscal-2026-conditions-et-modalites-de-labandon-des-penalites-par-le-ministere-des-finances\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/realites.com.tn\/fr\/"},{"@type":"ListItem","position":2,"name":"All\u00e8gement fiscal 2026 : Conditions et modalit\u00e9s de l\u2019abandon des p\u00e9nalit\u00e9s par le minist\u00e8re des Finances"}]},{"@type":"WebSite","@id":"https:\/\/realites.com.tn\/fr\/#website","url":"https:\/\/realites.com.tn\/fr\/","name":"R\u00e9alit\u00e9s Magazine","description":"Actualit\u00e9s de la Tunisie","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/realites.com.tn\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/realites.com.tn\/fr\/#\/schema\/person\/438b71c29a257d955d96d8aef42336e7","name":"La R\u00e9daction","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/realites.com.tn\/fr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/fbe9ab25fcc82b6e660ad5648f91eadb?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/fbe9ab25fcc82b6e660ad5648f91eadb?s=96&d=mm&r=g","caption":"La R\u00e9daction"},"url":"https:\/\/realites.com.tn\/fr\/author\/realites5201\/"}]}},"jetpack_featured_media_url":"https:\/\/realites.com.tn\/fr\/wp-content\/uploads\/2024\/05\/coins-miniature.jpg","jetpack_sharing_enabled":true,"views":32,"_links":{"self":[{"href":"https:\/\/realites.com.tn\/fr\/wp-json\/wp\/v2\/posts\/390322","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/realites.com.tn\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/realites.com.tn\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/realites.com.tn\/fr\/wp-json\/wp\/v2\/users\/60"}],"replies":[{"embeddable":true,"href":"https:\/\/realites.com.tn\/fr\/wp-json\/wp\/v2\/comments?post=390322"}],"version-history":[{"count":1,"href":"https:\/\/realites.com.tn\/fr\/wp-json\/wp\/v2\/posts\/390322\/revisions"}],"predecessor-version":[{"id":390323,"href":"https:\/\/realites.com.tn\/fr\/wp-json\/wp\/v2\/posts\/390322\/revisions\/390323"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/realites.com.tn\/fr\/wp-json\/wp\/v2\/media\/321975"}],"wp:attachment":[{"href":"https:\/\/realites.com.tn\/fr\/wp-json\/wp\/v2\/media?parent=390322"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/realites.com.tn\/fr\/wp-json\/wp\/v2\/categories?post=390322"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/realites.com.tn\/fr\/wp-json\/wp\/v2\/tags?post=390322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}