{"id":10870,"date":"2024-06-10T15:16:53","date_gmt":"2024-06-10T12:16:53","guid":{"rendered":"https:\/\/ahmetfarukaltindas.com\/changements-importants-dans-la-legislation-fiscale-en-turquie-en-2024\/"},"modified":"2024-06-10T15:26:05","modified_gmt":"2024-06-10T12:26:05","slug":"changements-importants-dans-la-legislation-fiscale-en-turquie-en-2024","status":"publish","type":"post","link":"https:\/\/ahmetfarukaltindas.com\/fr\/changements-importants-dans-la-legislation-fiscale-en-turquie-en-2024\/","title":{"rendered":"Changements importants dans la l\u00e9gislation fiscale en Turquie en 2024"},"content":{"rendered":"[vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb overflow=\u00a0\u00bbvisible\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3″ gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1″ background_hover_color_opacity=\u00a0\u00bb1″ column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3″ width=\u00a0\u00bb1\/1″ tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text]Entr\u00e9e<\/strong><\/p>\n

En 2024, de nombreux changements importants dans la l\u00e9gislation fiscale sont entr\u00e9s en vigueur en Turquie. Ces changements couvrent un large \u00e9ventail allant des primes de s\u00e9curit\u00e9 sociale aux tranches d\u2019imposition sur le revenu, des taux d\u2019imposition des soci\u00e9t\u00e9s aux diverses exon\u00e9rations fiscales. Dans cet article, nous discuterons en d\u00e9tail de ces changements, qui sont essentiels pour les professionnels de la comptabilit\u00e9 et de la finance.<\/p>\n

Modifications de la s\u00e9curit\u00e9 sociale et de l\u2019imp\u00f4t sur le revenu<\/strong><\/p>\n

    \n
  1. Montants planchers et plafonds des primes de s\u00e9curit\u00e9 sociale<\/strong> En 2024, les montants planchers et plafonds des primes de s\u00e9curit\u00e9 sociale ont \u00e9t\u00e9 r\u00e9vis\u00e9s. Le montant minimum du salaire journalier est de 666,75 TL et le montant du salaire mensuel minimum est de 20 002,50 TL. En outre, les plafonds des cotisations de s\u00e9curit\u00e9 sociale ont \u00e9t\u00e9 mis \u00e0 jour \u00e0 5 000,63 TL par jour et 150 018,90 TL par mois. Ces changements affectent directement le paiement des cotisations de s\u00e9curit\u00e9 sociale des employ\u00e9s et des employeurs.<\/li>\n
  2. Tranches d\u2019imposition et exemptions d\u2019imp\u00f4t<\/strong> sur le revenu \u00c0 compter de 2024, les tranches d\u2019imposition et les exemptions d\u2019imp\u00f4t sur le revenu ont \u00e9t\u00e9 mises \u00e0 jour. Selon la nouvelle r\u00e9glementation, le taux d\u2019imposition de 15 % sera appliqu\u00e9 pour les revenus compris entre 0 et 110 000 TL, et le taux d\u2019imposition de 20 % sera valable pour les revenus compris entre 110 000,01 et 230 000 TL. Des mises \u00e0 jour similaires ont \u00e9t\u00e9 apport\u00e9es dans les tranches de revenu sup\u00e9rieures, et ces changements augmentent le fardeau fiscal.<\/li>\n<\/ol>\n

    Modifications de l\u2019imp\u00f4t des soci\u00e9t\u00e9s<\/strong><\/p>\n

      \n
    1. Augmentation du taux d\u2019imposition des soci\u00e9t\u00e9s<\/strong> Le taux d\u2019imposition des soci\u00e9t\u00e9s est pass\u00e9 de 20 % \u00e0 25 % \u00e0 partir de 2024. Pour certains secteurs comme les banques, les soci\u00e9t\u00e9s de cr\u00e9dit-bail et de financement, ce taux est fix\u00e9 \u00e0 30 %. En outre, une r\u00e9duction de 5 points du taux de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s sera appliqu\u00e9e aux revenus provenant des activit\u00e9s d\u2019exportation.<\/li>\n
    2. Suppression des exon\u00e9rations de TVA et d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s sur les ventes<\/strong> immobili\u00e8res \u00c0 partir de 2024, les exon\u00e9rations de TVA et d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s appliqu\u00e9es aux ventes immobili\u00e8res ont \u00e9t\u00e9 supprim\u00e9es. Cette modification touche l\u2019imposition des revenus provenant de la vente de biens immobiliers d\u00e9tenus depuis au moins deux ans. Cela conduira \u00e0 ce que les revenus des ventes immobili\u00e8res soient impos\u00e9s \u00e0 des taux plus \u00e9lev\u00e9s.<\/li>\n
    3. Abolition des dispenses pour les fonds communs de placement<\/strong> Les exon\u00e9rations de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s appliqu\u00e9es aux revenus provenant de fonds d\u2019investissement enti\u00e8rement impos\u00e9s ont \u00e9t\u00e9 supprim\u00e9es. Cette modification porte sur l\u2019imposition du revenu provenant de parts de fonds communs de placement. Il est important que les traders gardent un \u0153il sur ces changements et ajustent leurs strat\u00e9gies d\u2019investissement en cons\u00e9quence.<\/li>\n<\/ol>\n

      Taxe suppl\u00e9mentaire sur les v\u00e9hicules \u00e0 moteur<\/strong><\/p>\n

      \u00c0 partir de 2024, une taxe suppl\u00e9mentaire sur les v\u00e9hicules \u00e0 moteur sera introduite. Cette taxe sera pr\u00e9lev\u00e9e sur les propri\u00e9taires de v\u00e9hicules \u00e0 moteur de mani\u00e8re ponctuelle, en particulier pour 2023. Cette pratique est l\u2019une des mesures prises par l\u2019\u00c9tat pour g\u00e9n\u00e9rer des revenus suppl\u00e9mentaires.<\/p>\n

      R\u00e9sultat<\/strong><\/p>\n

      Ces changements importants apport\u00e9s \u00e0 la l\u00e9gislation fiscale en Turquie en 2024 augmentent les obligations financi\u00e8res des particuliers et des entreprises. Ces changements, des primes de s\u00e9curit\u00e9 sociale aux tranches d\u2019imposition sur le revenu, des taux d\u2019imposition des soci\u00e9t\u00e9s aux diverses exon\u00e9rations fiscales, n\u00e9cessitent une prudence dans la planification financi\u00e8re. Il est tr\u00e8s important pour les professionnels de la comptabilit\u00e9 et de la finance de disposer d\u2019informations \u00e0 jour afin de s\u2019adapter \u00e0 ces changements et de servir au mieux leurs clients.<\/p>\n

      Cet article donne un aper\u00e7u complet des changements l\u00e9gislatifs fiscaux en Turquie pour 2024 et vise \u00e0 aider les professionnels \u00e0 se pr\u00e9parer \u00e0 ces changements.[\/vc_column_text][\/vc_column][\/vc_row]\n\n\n

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