{"id":1071,"date":"2017-01-22T14:00:12","date_gmt":"2017-01-22T14:00:12","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=1071"},"modified":"2017-01-22T14:00:12","modified_gmt":"2017-01-22T14:00:12","slug":"tarif-de-la-retenue-a-la-source-pour-2017","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=1071","title":{"rendered":"Tarif de la retenue \u00e0 la source pour 2017"},"content":{"rendered":"<p>Les taux de la retenue \u00e0 la source pr\u00e9vue \u00e0 l&rsquo;article 182 A du CGI applicable au titre de l&rsquo;ann\u00e9e 2017 sur les traitements, salaires, pensions et rentes viag\u00e8res de source fran\u00e7aise servis \u00e0 des non-r\u00e9sidents fiscaux fran\u00e7ais sont les suivants:<\/p>\n<p>&nbsp;<\/p>\n<p>Bar\u00e8me Journalier : 0% en de\u00e7\u00e0 de 46 euros<\/p>\n<p>12% de 46 euros \u00e0 134 euros<\/p>\n<p>20% au del\u00e0 de 134 euros<\/p>\n<p>&nbsp;<\/p>\n<p>Bar\u00e8me hebdomadaire : 0% en de\u00e7\u00e0 de 278 euros<\/p>\n<p>12% de 278 euros \u00e0 807 euros<\/p>\n<p>20% au del\u00e0 de 807 euros<\/p>\n<p>&nbsp;<\/p>\n<p>Bar\u00e8me mensuel : 0% en de\u00e7\u00e0 de 1 205 euros<\/p>\n<p>12% de 1 205 euros \u00e0 3 496 euros<\/p>\n<p>20% au del\u00e0 de 3 496 euros<\/p>\n<p>&nbsp;<\/p>\n<p>Bar\u00e8me trimestriel : 0% en de\u00e7\u00e0 de 3 615 euros<\/p>\n<p>12% de 3 615 euros \u00e0 10 488 euros<\/p>\n<p>20% au del\u00e0 de 10 488 euros<\/p>\n<p>&nbsp;<\/p>\n<p>Bar\u00e8me annuel : 0% en de\u00e7\u00e0 de 14 461 euros<\/p>\n<p>12% de 14 461 euros \u00e0 41 951 euros<\/p>\n<p>20% au del\u00e0 de 41 951 euros<\/p>\n<p>Pour rappel, les taux de 12% et 20% sont r\u00e9duits \u00e0 8% et 14.4% dans les d\u00e9partements d&rsquo;outre-mer.<\/p>\n<p>&nbsp;<\/p>\n<p><em>BOI-IR-DOMIC-10-20-20-10-20161226<\/em><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les taux de la retenue \u00e0 la source pr\u00e9vue \u00e0 l&rsquo;article 182 A du CGI applicable au titre de l&rsquo;ann\u00e9e 2017 sur les traitements, salaires, pensions et rentes viag\u00e8res de source fran\u00e7aise servis \u00e0 des non-r\u00e9sidents fiscaux fran\u00e7ais sont les suivants: &nbsp; Bar\u00e8me Journalier : 0% en de\u00e7\u00e0 de 46 euros 12% de 46 euros [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1071","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/1071","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1071"}],"version-history":[{"count":3,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/1071\/revisions"}],"predecessor-version":[{"id":1080,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/1071\/revisions\/1080"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}