Ministère du plan et des finances

Décret n° 86-1188 du 12 novembre 1986 portant fixation des tranches du barème de la contribution personnelle d'Etat par tranches de 20 dinars

Publié au Journal Officiel n° 71 du 5 décembre 1986, page 1426

Nous, Habib Bourguiba, Président de la République tunisienne;

Vu l'article 8 du décret du 31 mars 1932, tel que abrogé par l'article 8 de la loi n° 85-109 du 31 décembre 1985 portant loi de finances pour la gestion 1986;

Vu l'avis du ministre du plan et des finances ;

Vu l'avis du tribunal administratif;

Décrétons :

Article premier. — Le barème de la contribution personnelle d'Etat visé à l'article 8 de la loi n° 85-109 du 31 décembre 1985 portant loi de finances pour la gestion 1986 est établi comme suit :

p. 1427

BARÈME

DE LA CONTRIBUTION PERSONNELLE D'ETAT
CALCUL DE L'IMPOT

TRANCHE REVENU
NET IMPOSABLE
C O T E
NOUVEAU
TRANCHE REVENU
NET IMPOSABLE
C O T E
NOUVEAU
TRANCHE REVENU
NET IMPOSABLE
C O T E
NOUVEAU
TRANCHE REVENU
NET IMPOSABLE
C O T E
NOUVEAU
DEJUSQU'ADEJUSQU'ADEJUSQU'ADEJUSQU'A
900,001920,0001,0003440,0012460,000207,0003980,0014000,000670,0005820,0015840,0001349,200
920,001940,0002,0002460,0012480,000211,0004000,0014020,000678,4005540,0015560,0001358,800
940,001960,0003,0002480,0012500,000215,0004000,0014040,000688,8005560,0005580,0001303,400
960,001980,0004,0002500,0012520,000220,0004040,0014060,000695,2005580,0015600,0001376,000
980,0011,000,0005,0002520,0012540,000225,0004060,0014080,000703,6005600,0015620,0001397,600
1,000,0011,020,0006,0002540,0012560,000230,0004080,0014100,000712,0005620,0015640,0001397,200
1,020,0011,040,0007,0002560,0012580,000235,0004100,0014120,000720,4005640,0015660,0001406,800
1,040,0011,060,0008,0002560,0012600,000240,0004120,0014140,000728,8005660,0015680,0001415,400
1,060,0011,080,0009,0002560,0012620,000245,0004140,0014160,000737,2005680,0015700,0001426,000
1,080,0011,100,00010,0002620,0012640,000250,0004160,0014180,000745,6005700,0015720,0001435,600
1,100,0011,120,00011,0002640,0012660,000255,0004190,0014200,000754,0005720,0015740,0001445,200
1,120,0011,140,00012,0002660,0012680,000260,0004190,0014220,000762,4005740,0015760,0001454,600
1,140,0011,160,00013,0002680,0012700,000265,0004220,0014240,000770,8005760,0015780,0001464,400
1,160,0011,180,00014,0002700,0012720,000270,0004240,0014260,000779,2005780,0015800,0001474,900
1,180,0011,200,00015,0002720,0012740,000275,0004260,0014280,000787,6005800,0015820,0001483,600
1,200,0011,220,00016,0002740,0012760,000280,0004280,0014300,000796,0005820,0015840,0001493,200
1,220,0011,240,00017,0002760,0012780,000285,0004300,0014320,000804,4005840,0015860,0001502,800
1,240,0011,260,00018,0002780,0012800,000290,0004320,0014340,000812,8005860,0015880,0001512,400
1,260,0011,280,00019,0002800,0012820,000295,0004340,0014360,000821,2005880,0015900,0001522,000
1,280,0011,300,00020,0002820,0012840,000300,0004360,0014380,000830,6005900,0015920,0001531,600
1,300,0011,320,00022,0002840,0012860,000305,0004380,0014400,000838,0005920,0015940,0001541,200
1,320,0011,340,00024,0002860,0012880,000310,0004400,0014420,000846,4005940,0015960,0001550,800
1,340,0011,360,00026,0002880,0012900,000315,0004420,0014440,000854,8005960,0015980,0001560,400
1,360,0011,380,00028,0002900,0012920,000320,0004440,0014460,000863,2005980,0016000,0001570,000
1,380,0011,400,00030,0002920,0012940,000325,0004460,0014480,000871,6006000,0016020,0001580,800
1,400,0011,420,00032,0002940,0012960,000330,0004480,0014500,000880,0006020,0016040,0001591,600
1,420,0011,440,00034,0002960,0012980,000335,0004500,0014520,000888,4006040,0016060,0001602,400
1,440,0011,460,00036,0002980,0013000,000340,0004520,0014540,000896,8006060,0016080,0001613,200
1,440,0011,480,00038,0003000,0013020,000346,0004540,0014560,000905,2006080,0016100,0001624,000
1,440,0011,500,00040,0003020,0013040,000352,0004560,0014580,000913,6006100,0016120,0001634,800
1,500,0011,520,00043,0003040,0013060,000358,0004580,0014600,000922,0006120,0016140,0001645,600
1,520,0011,540,00046,0003060,0013080,000364,0004600,0014620,000930,4006140,0016160,0001656,400
1,540,0011,560,00049,0003080,0013100,000370,0004620,0014640,000938,8006160,0016180,0001667,200
1,560,0011,580,00052,0003100,0013120,000376,0004640,0014660,000947,2006180,0016200,0001678,600
1,580,0011,600,00055,0003120,0013140,000382,0004680,0014680,000955,8006200,0016220,0001688,800
1,600,0011,620,00056,0003140,0013160,000388,0004680,0014700,000964,0006220,0016240,0001699,600
1,620,0011,640,00061,0003160,0013180,000394,0004700,0014720,000972,4006240,0016260,0001710,400
1,640,0011,660,00064,0003180,0013200,000400,0004720,0014740,000980,8006260,0016280,0001721,200
1,660,0011,680,00067,0003200,0013220,000406,0004740,0014760,000999,2006280,0016300,0001732,600
1,680,0011,700,00070,0003220,0013240,000412,0004760,0014780,000997,6006300,0016320,0001742,800
1,700,0011,720,00073,0003240,0013260,000418,0004780,0014800,0001006,0006320,0016340,0001753,600
1,720,0011,740,00076,0003260,0013280,000424,0004800,0014820,0001014,4006340,0016360,0001764,400
1,740,0011,760,00079,0003280,0013300,000430,0004820,0014840,0001022,8006360,0016380,0001775,200
1,760,0011,780,00082,0003300,0013320,000436,0004840,0014860,0001031,2006380,0016400,0001780,600
1,780,0011,800,00085,0003320,0013340,000442,0004860,0014880,0001039,6006400,0016420,0001796,800
1,800,0011,820,00086,0003340,0013360,000448,0004880,0014900,0001048,0006420,0016440,0001807,600
1,820,0011,840,00091,0003360,0013380,000454,0004900,0014920,0001056,4006440,0016460,0001816,400
1,840,0011,860,00094,0003380,0013400,000460,0004920,0014920,0001064,4006460,0016480,0001829,200
1,860,0011,880,00097,0003400,0013420,000466,0004940,0014960,0001073,2006480,0016500,0001840,000
1,880,0011,900,000100,0003420,0013440,000472,0004960,0014980,0001081,6006500,0016520,0001850,800
1,900,0011,920,000103,0003440,0013460,000478,6004980,0015000,0001099,6006540,0016560,0001872,400
1,920,0011,940,000106,0003460,0013500,000490,0005020,0015040,0001109,2006560,0016580,0001883,200
1,920,0011,960,000108,0003480,0013520,000504,4005060,0015080,0001128,4006600,0016620,0001904,800
2,000,0012,020,000115,0003540,0013560,000511,6005080,0015100,0001138,6006620,0016640,0001915,600
2,020,0012,040,000123,0003560,0013580,000518,8005100,0015120,0001147,6006640,0016660,0001926,400
2,040,0012,060,000127,0003580,0013600,000526,0005120,0015140,0001157,2006660,0016680,0001937,200
2,060,0012,080,000131,0003600,0013620,000533,2005140,0015160,0001166,8006680,0016700,0001948,000
2,080,0012,100,000135,0003620,0013640,000540,4005160,0015180,0001176,4006700,0016720,0001958,800
2,100,0012,120,000139,0003640,0013660,000547,6005180,0015200,0001186,8006720,0016740,0001969,200
2,120,0012,140,000143,0003660,0013680,000554,8005200,0015220,0001195,8006740,0016760,0001980,400
2,140,0012,160,000147,0003680,0013700,000562,0005220,0015240,0001214,8006780,0016800,0002002,600
2,160,0012,180,000151,0003700,0013720,000569,2005240,0015260,0001214,8006780,0016800,0002002,600
2,180,0012,200,000155,0003720,0013740,000578,4005260,0015300,0001224,4006800,0016820,0002012,800
2,200,0012,220,000159,0003740,0013760,000583,6005280,0015300,0001234,6006820,0016840,0002021,400
2,220,0012,240,000162,0003760,0013780,000590,8005300,0015320,0001243,8006840,0016880,0002034,400
2,240,0012,260,000167,0003780,0013800,000598,8005340,0015340,0001253,2006860,0016880,0002043,200
2,260,0012,280,000171,0003800,0013820,000605,2005340,0015360,0001262,8006880,0016900,0002056,800
2,280,0012,300,000175,0003820,0013840,000612,4005360,0015380,0001273,4006900,0016920,0002106,200
2,300,0012,320,000179,0003840,0013860,000619,6005380,0015400,0001282,4006920,0016940,0002127,800
2,320,0012,340,000182,0003860,0013880,000626,8005400,0015420,0001291,6006940,0016960,0002128,800
2,340,0012,360,000187,0003880,0013900,000634,8005420,0015440,0001301,2006960,0016980,0002129,800
p. 1428
TRANCHE REVENU NET IMPOSABLEC O T E NOUVEAUTRANCHE REVENU NET IMPOSABLEC O T E NOUVEAUTRANCHE REVENU NET IMPOSABLEC O T E NOUVEAUTRANCHE REVENU NET IMPOSABLEC O T E NOUVEAU
DEJUSQU'ADEJUSQU'ADEJUSQU'A
DEJUSQU'A
T060,001T080,0002153,2008620,0018640,0003006,40010180,00110200,0003886,00011740,00111760,0004750,800
T080,001T100,0002164,0008640,0018660,0003019,60010200,00110220,0003897,60011760,00111780,0004802,400
T100,001T120,0002174,8008660,0018680,0003030,80010220,00110240,0003909,20011780,00111800,0004814,000
T120,001T140,0002185,6008680,0018700,0003042,00010240,00110260,0003920,80011800,00111820,0004825,600
T140,001T160,0002196,4008700,0018720,0003053,20010260,00110280,0003932,40011820,00111840,0004837,200
T160,001T180,0002207,2008720,0018740,0003064,40010280,00110300,0003944,00011840,00111860,0004848,800
T180,001T200,0002218,0008740,0018760,0003075,60010300,00110320,0003955,60011860,00111880,0004860,400
T200,001T220,0002228,8008760,0018780,0003086,80010320,00110340,0003967,20011880,00111900,0004872,000
T220,001T240,0002239,6008780,0018800,0003098,00010340,00110360,0003978,00011900,00111920,0004883,800
T240,001T260,0002250,4008800,0018820,0003109,20010360,00110380,0003990,40011920,00111940,0004895,200
T260,001T280,0002261,2008820,0018840,0003120,40010380,00110400,0004002,00011940,00111960,0004906,800
T280,001T300,0002272,0008840,0018860,0003131,60010400,00110420,0004013,60011960,00111980,0004918,400
T300,001T320,0002282,8008860,0018880,0003142,80010420,00110440,0004025,20011980,00112000,0004930,000
T320,001T340,0002293,6008880,0018900,0003154,00010440,00110460,0004036,80012000,00112020,0004941,600
T340,001T360,0002304,4008900,0018920,0003165,20010460,00110480,0004048,40012020,00112040,0004953,200
T360,001T380,0002315,2008920,0018940,0003176,40010480,00110500,0004060,00012040,00112060,0004964,800
T380,001T400,0002326,0008940,0018960,0003187,60010500,00110520,0004071,60012060,00112080,0004976,400
T400,001T420,0002336,8008960,0018980,0003198,80010520,00110540,0004083,20012080,00112100,0004988,000
T420,001T440,0002347,6008980,0019000,0003210,00010540,00110560,0004094,80012100,00112120,0004999,600
T440,001T460,0002358,4009000,0019020,0003221,20010560,00110580,0004106,40012120,00112140,0005011,200
T460,001T480,0002369,2009020,0019040,0003232,40010580,00110600,0004118,00012140,00112160,0005022,600
T480,001T500,0002390,8009040,0019060,0003243,60010620,00110640,0004141,20012160,00112200,0005046,000
T500,001T520,0002390,8009060,0019080,0003254,80010620,00110640,0004141,20012180,00112200,0005046,000
T520,001T540,0002401,6009080,0019100,0003266,00010640,00110660,0004152,80012200,00112220,0005087,600
T540,001T560,0002412,4009100,0019120,0003277,20010660,00110680,0004164,40012220,00112240,0005093,200
T560,001T580,0002423,2009120,0019140,0003288,40010680,00110700,0004170,00012240,00112260,0005089,800
T580,001T600,0002434,0009140,0019160,0003299,60010700,00110720,0004187,60012260,00112280,0005104,000
T600,001T620,0002444,8009160,0019180,0003310,80010720,00110740,0004199,20012280,00112300,0005104,000
T620,001T640,0002455,6009180,0019200,0003322,00010740,00110760,0004210,80012300,00112320,0005115,600
T640,001T660,0002466,4009200,0019220,0003333,20010760,00110780,0004222,40012320,00112340,0005127,200
T660,001T680,0002477,2009220,0019240,0003344,40010780,00110800,0004234,00012340,00112360,0005138,800
T680,001T700,0002488,0009240,0019260,0003355,60010800,00110820,0004245,60012360,00112380,0005150,400
T700,001T720,0002498,8009280,0019290,0003366,80010820,00110840,0004257,20012380,00112400,0005162,000
T720,001T740,0002509,6009280,0019300,0003376,00010840,00110860,0004268,80012400,00112420,0005173,600
T740,001T760,0002520,4009300,0019320,0003389,20010860,00110880,0004280,40012420,00112440,0005185,200
T760,001T780,0002531,2009320,0019340,0003400,40010880,00110900,0004292,00012440,00112460,0005196,800
T780,001T790,0002542,0009340,0019360,0003411,60010900,00110920,0004303,60012460,00112480,0005200,800
T820,001T820,0002552,8009360,0019380,0003422,80010920,00110940,0004315,20012480,00112500,0005220,000
T820,001T840,0002563,6009380,0019400,0003434,00010940,00110960,0004326,80012500,00112520,0005231,600
T840,001T860,0002574,4009400,0019420,0003445,20010960,00110980,0004339,60012520,00112540,0005243,200
T860,001T880,0002585,2009420,0019440,0003456,40010980,00111000,0004350,00012540,00112560,0005254,800
T880,001T900,0002596,0009440,0019460,0003467,60011000,00111020,0004361,60012560,00112580,0005266,400
T900,001T920,0002606,8009460,0019480,0003478,80011020,00111040,0004373,20012580,00112600,0005278,000
T920,001T940,0002617,6009480,0019500,0003490,00011040,00111060,0004384,80012600,00112620,0005289,800
T940,001T960,0002628,4009500,0019520,0003501,20011060,00111080,0004396,40012620,00112640,0005301,200
T960,001T980,0002639,2009520,0019540,0003512,40011080,00111100,0004408,00012640,00112660,0005312,800
T980,001T1000,0002650,0009540,0019560,0003523,60011100,00111120,0004418,60012660,00112680,0005324,400
T1000,001T1200,0002661,2009560,0019580,0003534,80011120,00111140,0004431,20012680,00112700,0005336,600
T1200,001T140,0002717,2009580,0019600,0003546,60011140,00111160,0004442,80012700,00112720,0005347,600
T140,001T160,0002729,6009600,0019620,0003557,20011160,00111180,0004454,40012720,00112740,0005359,200
T160,001T180,0002750,8009700,0019720,0003613,20011200,00111280,0004512,40012820,00112840,0005417,200
T180,001T180,0002756,8009720,0019740,0003624,40011280,00111300,0004524,80012840,00112860,0005428,800
T180,001T200,0002762,0009740,0019760,0003635,60011320,00111320,0004535,60012860,00112880,0005440,400
T200,001T220,0002772,2009760,0019780,0003646,80011320,00111340,0004547,20012880,00112900,0005452,800
T220,001T240,0002784,4009780,0019800,0003656,60011340,00111360,0004558,80012900,00112920,0005463,600
T240,001T260,0002795,6009800,0019820,0003669,20011360,00111380,0004570,40012920,00112940,0005475,200
T260,001T280,0002818,6009840,0019860,0003681,60011400,00111420,0004593,60012960,00112980,0005498,400
T280,001T320,0002829,2009880,0019880,0003702,80011420,00111440,0004605,20012980,00113000,0005510,800
T320,001T340,0002840,4009880,0019900,0003714,00011440,00111460,0004616,80013000,00113020,0005521,600
T340,001T360,0002851,6009900,0019920,0003725,20011460,00111480,0004628,40013020,00113040,0005533,200
T360,001T380,0002862,8009920,0019940,0003736,40011480,00111500,0004640,80013040,00113060,0005544,800
T380,001T400,0002874,6009940,0019960,0003747,60011500,00111520,0004651,60013060,00113080,0005556,400
T400,001T420,0002885,2009960,0019980,0003758,80011520,00111540,0004663,20013080,00113100,0005568,800
T420,001T440,0002896,4009980,00110000,0003770,00011540,00111560,0004674,80013100,00113120,0005579,600
T440,001T460,0002907,60010000,00110020,0003781,60011560,00111580,0004686,40013120,00113140,0005591,200
T460,001T480,0002916,60010040,00110060,0003804,80011600,00111620,0004709,60013160,00113180,0005614,400
T516,000T520,0002941,20010060,00110100,0003828,60011640,00111660,0004732,80013180,00113200,0005626,800
T520,001T540,0002952,40010080,00110120,0003839,60011680,00111680,0004744,40013220,00113240,0005649,200
T540,001T560,0002974,80010120,00110140,0003851,20011680,00111700,0004756,80013240,00113260,0005669,800
p. 1429
TRANCHE REVENU
NET IMPORABLE
C O T E
NOUVEAU
TRANCHE REVENU
NET IMPORABLE
C O T E
NOUVEAU
TRANCHE REVENU
NET IMPORABLE
C O T E
NOUVEAU
TRANCHE REVENU
NET IMPORABLE
C O T E
NOUVEAU
DEJUSQU'ADEJUSQU'ADEJUSQU'ADEJUSQU'A
13300,00113320,0008698,60014820,00114840,0006594,00016340,00116360,0007506,00017860,00117880,0008418,000
13320,00113340,0008707,20014840,00114860,0006606,00016380,00116380,0007518,00017880,00117900,0008430,000
13340,00113350,0008718,80014860,00114880,0006618,00016380,00116400,0007530,00017900,00117920,0008442,000
13360,00113380,0008730,40014880,00114900,0006630,00016400,00116420,0007542,00017920,00117940,0008454,000
13380,00113400,0008742,00014900,00114920,0006642,00016420,00116440,0007554,00017940,00117960,0008466,000
13400,00113420,0008753,60014920,00114940,0006654,00016440,00116460,0007566,00017960,00117980,0008476,000
13440,00113460,0008776,80014960,00114980,0006678,00016460,00116500,0007578,00017980,00118000,0008490,000
13460,00113480,0008788,40014980,00115000,0006690,00016500,00116520,0007602,00018020,00118040,0008514,000
13480,00113500,0008800,00015000,00115020,0006702,00016520,00116540,0007614,00018040,00118060,0008526,000
13500,00113520,0008811,60015020,00115040,0006714,00016540,00116560,0007626,00018060,00118080,0008538,000
13520,00113540,0008823,20015040,00115060,0006726,00016560,00116580,0007638,00018080,00118100,0008550,000
13540,00113560,0008834,60015060,00115080,0006738,00016580,00116600,0007650,00018100,00118130,0008563,000
13560,00113580,0008846,40015080,00115100,0006750,00016600,00116620,0007662,00018120,00118140,0008574,000
13580,00113600,0008858,00015100,00115120,0006762,00016620,00116640,0007674,00018140,00118160,0008586,000
13600,00113620,0008869,60015120,00115140,0006774,00016640,00116660,0007686,00018160,00118180,0008598,000
13620,00113640,0008881,20015140,00115160,0006786,00016660,00116680,0007696,00018180,00118200,0008610,000
13640,00113660,0008892,80015160,00115180,0006798,00016680,00116700,0007710,00018200,00118220,0008622,000
13660,00113680,0008904,40015180,00115200,0006810,00016700,00116720,0007722,00018220,00118240,0008624,000
13680,00113700,0008916,00015200,00115220,0006822,00016720,00116740,0007734,00018340,00118360,0008646,000
13720,00113740,0008939,20015220,00115240,0006834,00016740,00116760,0007746,00018360,00118380,0008656,000
13740,00113760,0008950,80015260,00115280,0006858,00016780,00116800,0007770,00018380,00118390,0008670,000
13760,00113780,0008962,40015280,00115300,0006870,00016800,00116820,0007782,00018390,00118392,0008682,000
13780,00113800,0008974,00015300,00115320,0006882,00016820,00116840,0007794,00018392,00118394,0008694,000
13800,00113820,0008985,60015320,00115340,0006894,00016840,00116860,0007806,00018394,00118396,0008718,000
13820,00113840,0008997,20015340,00115360,0006906,00016860,00116880,0007818,00018396,00118400,0008730,000
13840,00113860,0009006,80015360,00115380,0006918,00016880,00116900,0007830,00018400,00118420,0008742,000
13860,00113880,0009020,40015380,00115400,0006930,00016890,00116920,0007842,00018420,00118440,0008754,000
13900,00113920,0009043,60015400,00115420,0006942,00016920,00116940,0007854,00018440,00118460,0008766,000
13920,00113940,0009055,20015420,00115440,0006954,00016940,00116960,0007866,00018460,00118480,0008778,000
13940,00113960,0009066,80015460,00115480,0006978,00016980,00117000,0007890,00018500,00118520,0008802,000
13960,00113980,0009078,40015480,00115500,0006990,00017000,00117020,0007902,00018520,00118540,0008814,000
14000,00114020,0009090,00015500,00115520,0007002,00017020,00117040,0007914,00018540,00118560,0008826,000
14020,00114040,0009114,00015520,00115540,0007014,00017040,00117060,0007926,00018560,00118580,0008838,000
14040,00114060,0009126,00015560,00115580,0007038,00017080,00117100,0007950,00018600,00118620,0008862,000
14060,00114080,0009138,00015580,00115600,0007050,00017100,00117120,0007962,00018620,00118640,0008874,000
14080,00114100,0009150,00015620,00115620,0007062,00017120,00117140,0007974,00018640,00118660,0008886,000
14120,00114140,0009174,00015640,00115660,0007086,00017160,00117180,0007996,00018660,00118700,0008910,000
14140,00114160,0009186,00015660,00115680,0007098,00017180,00117200,0008012,00018700,00118720,0008922,000
14180,00114190,0009198,00015680,00115700,0007110,00017200,00117220,0008022,00018720,00118740,0008934,000
14200,00114220,0009210,00015700,00115720,0007122,00017220,00117240,0008034,00018740,00118760,0008946,000
14220,00114240,0009234,00015720,00115740,0007134,00017240,00117260,0008046,00018760,00118780,0008956,000
14240,00114260,0009246,00015760,00115780,0007158,00017280,00117300,0008070,00018800,00118820,0008962,000
14260,00114280,0009258,00015780,00115800,0007170,00017300,00117320,0008082,00018820,00118840,0008994,000
14300,00114320,0009262,00015820,00115840,0007194,00017340,00117360,0008106,00018860,00118880,0009016,000
14320,00114340,0009294,00015840,00115860,0007206,00017360,00117380,0008118,00018880,00118900,0009030,000
14340,00114360,0009306,00015860,00115880,0007218,00017380,00117400,0008130,00018900,00118920,0009042,000
14360,00114380,0009318,00015880,00115900,0007230,00017400,00117420,0008142,00018920,00118940,0009054,000
14400,00114420,0009342,00015920,00115940,0007254,00017440,00117460,0008166,00018960,00118980,0009078,000
14420,00114440,0009354,00015940,00115960,0007266,00017460,00117480,0008178,00018980,00119000,0009090,000
14440,00114460,0009366,00015960,00115980,0007278,00017480,00117500,0008190,00019000,00119020,0009102,000
14460,00114480,0009376,00015980,00116000,0007290,00017500,00117520,0008202,00019020,00119040,0009114,000
14500,00114520,0009390,00016000,00116020,0007302,00017520,00117540,0008214,00019040,00119060,0009126,000
14520,00114540,0009414,00016040,00116060,0007328,00017560,00117580,0008236,00019060,00119100,0009150,000
14540,00114560,0009436,00016060,00116080,0007338,00017580,00117600,0008250,00019100,00119120,0009162,000
14580,00114580,0009458,00016080,00116100,0007350,00017600,00117620,0008262,00019120,00119140,0009174,000
14600,00114620,0009462,00016120,00116140,0007374,00017640,00117660,0008286,00019160,00119180,0009198,000
14640,00114660,0009486,00016160,00116180,0007396,00017660,00117700,0008310,00019200,00119220,0009222,000
14660,00114680,0009498,00016180,00116200,0007410,00017700,00117720,0008322,00019220,00119240,0009234,000
14680,00114700,0009510,00016200,00116220,0007422,00017720,00117740,0008334,00019240,00119260,0009246,000
14720,00114740,0009534,00016240,00116260,0007446,00017760,00117780,0008356,00019280,00119290,0009270,000
14740,00114760,0009546,00016260,00116280,0007458,00017780,00117800,0008370,00019300,00119320,0009282,000
14760,00114780,0009558,00016300,00116320,0007470,00017800,00117820,0008382,00019320,00119340,0009294,000
14780,00114800,0009570,00016320,00116330,0007482,00017820,00117840,0008394,00019340,00119360,0009306,000
p. 1430
TRANCHE REVENUNET IMPORABLECOTENOUVEAUTRANCHE REVENUNET IMPORABLECOTENOUVEAUTRANCHE REVENUNET IMPORABLECOTENOUVEAUTRANCHE REVENUNET IMPORABLECOTENOUVEAU
DEJUSQU'ADEJUSQU'ADEJUSQU'ADEJUSQU'A
19380.00119400.0009330.00020800.00120820.00010182.00022220.00122240.00011034.00023640.00123660.00011886.000
19400.00119420.0009342.00020820.00120840.00010194.00022240.00122260.00011046.00023680.00123680.00011898.000
19420.00119440.0009354.00020840.00120860.00010206.00022260.00122280.00011058.00023680.00123700.00011910.000
19440.00119460.0009368.00020860.00120880.00010218.00022280.00122300.00011070.00023700.00123720.00011922.000
19460.00119480.0009378.00020880.00120900.00010230.00022300.00122320.00011082.00023720.00123740.00011934.000
19480.00119500.0009390.00020900.00120920.00010242.00022320.00122340.00011094.00023740.00123760.00011946.000
19500.00119520.0009402.00020920.00120940.00010254.00022340.00122360.00011106.00023760.00123780.00011958.000
19540.00119560.0009414.00020940.00120960.00010268.00022360.00122380.00011116.00023780.00123800.00011970.000
19560.00119580.0009438.00020960.00120980.00010278.00022380.00122400.00111130.00023800.00123820.00011982.000
19580.00119600.0009450.00020980.00121000.00010290.00022400.00122420.00011142.00023820.00123840.00011994.000
19600.00119620.0009462.00021000.00121020.00010302.00022420.00122440.00011154.00023840.00123860.00012006.000
19620.00119640.0009474.00021040.00121060.00010326.00022460.00122480.00011166.00023860.00123880.00012018.000
19640.00119660.0009486.00021060.00121080.00010338.00022480.00122480.00011178.00023880.00123900.00012030.000
19660.00119680.0009498.00021080.00121100.00010350.00022480.00122500.00011190.00023900.00123920.00012042.000
19680.00119700.0009510.00021100.00121120.00010362.00022500.00122520.00011202.00023920.00123940.00012054.000
19700.00119720.0009522.00021120.00121140.00010374.00022520.00122540.00011214.00023940.00123960.00012066.000
19720.00119740.0009534.00021140.00121160.00010388.00022540.00122560.00011228.00023960.00123980.00012078.000
19740.00119760.0009546.00021160.00121180.00010398.00022560.00122580.00011236.00023980.00124000.00012090.000
19760.00119780.0009558.00021180.00121200.00010410.00022580.00122600.00011252.00024000.00124020.00012102.000
19780.00119800.0009570.00021200.00121220.00010422.00022600.00122620.00011262.00024020.00124040.00012114.000
19800.00119820.0009582.00021220.00121240.00010434.00022640.00122660.00011286.00024040.00124060.00012126.000
19820.00119840.0009594.00021240.00121260.00010446.00022660.00122680.00011296.00024060.00124080.00012138.000
19840.00119860.0009606.00021260.00121280.00010458.00022680.00122700.00011310.00024080.00124100.00012150.000
19860.00119880.0009618.00021280.00121300.00010470.00022680.00122700.00011310.00024100.00124120.00012162.000
19880.00119900.0009620.00021300.00121320.00010482.00022700.00122720.00011322.00024120.00124140.00012174.000
19900.00119920.0009642.00021320.00121340.00010494.00022720.00122740.00011334.00024140.00124160.00012186.000
19920.00119940.0009654.00021340.00121360.00010506.00022760.00122780.00011358.00024160.00124180.00012198.000
19940.00119960.0009666.00021360.00121380.00010518.00022780.00122800.00011370.00024180.00124200.00012210.000
19960.00119980.0009678.00021380.00121400.00010530.00022800.00122820.00011382.00024200.00124220.00012222.000
19980.00120000.0009690.00021400.00121420.00010542.00022820.00122840.00011394.00024220.00124240.00012234.000
20000.00120010.0009702.00021420.00121440.00010554.00022840.00122860.00011406.00024240.00124260.00012246.000
20020.00120040.0009714.00021440.00121460.00010566.00022860.00122880.00011416.00024260.00124280.00012258.000
20040.00120060.0009738.00021460.00121500.00010578.00022880.00122900.00011430.00024290.00124300.00012270.000
20060.00120080.0009738.00021480.00121500.00010590.00022900.00122920.00011442.00024300.00124320.00012282.000
20100.00120120.0009762.00021520.00121540.00010614.00022920.00122940.00011454.00024320.00124340.00012294.000
20120.00120140.0009774.00021540.00121560.00010628.00022940.00122960.00011466.00024340.00124360.00012306.000
20140.00120160.0009788.00021560.00121580.00010628.00022960.00122980.00011478.00024360.00124380.00012318.000
20160.00120180.0009798.00021580.00121600.00010650.00023000.00123020.00011502.00024400.00124420.00012332.000
20200.00120200.0009810.00021600.00121620.00010662.00023020.00123040.00011514.00024420.00124440.00012354.000
20220.00120240.0009834.00021640.00121660.00010686.00023040.00123060.00011538.00024440.00124460.00012366.000
20240.00120260.0009846.00021660.00121680.00010698.00023060.00123080.00011538.00024460.00124480.00012378.000
20260.00120280.0009858.00021680.00121700.00010710.00023080.00123100.00011550.00024480.00124500.00012390.000
20280.00120300.0009870.00021700.00121720.00010722.00023100.00123120.00011562.00024500.00124520.00012402.000
20300.00120320.0009882.00021720.00121740.00010734.00023120.00123140.00011574.00024520.00124540.00012414.000
20320.00120340.0009894.00021740.00121760.00010746.00023140.00123160.00011586.00024540.00124560.00012426.000
20340.00120360.0009906.00021760.00121780.00010758.00023160.00123180.00011598.00024560.00124580.00012438.000
20360.00120380.0009918.00021780.00121800.00010770.00023180.00123200.00011610.00024580.00124600.00012450.000
20380.00120400.0009930.00021800.00121820.00010782.00023200.00123220.00011622.00024600.00124620.00012462.000
20400.00120420.0009942.00021820.00121840.00010794.00023220.00123240.00011634.00024620.00124640.00012474.000
20420.00120440.0009954.00021840.00121860.00010806.00023260.00123280.00011658.00024640.00124660.00012486.000
20440.00120460.0009966.00021860.00121880.00010818.00023280.00123300.00011670.00024660.00124680.00012498.000
20460.00120480.0009978.00021880.00121900.00010830.00023300.00123320.00011682.00024680.00124700.00012510.000
20480.00120500.0009990.00021900.00121920.00010842.00023320.00123340.00011694.00024700.00124720.00012522.000
20500.00120520.00010002.00021920.00121940.00010854.00023340.00123360.00011706.00024720.00124740.00012534.000
20520.00120540.00010014.00021940.00121960.00010866.00023360.00123380.00011718.00024740.00124760.00012556.000
20540.00120560.00010038.00021960.00121980.00010878.00023380.00123400.00011730.00024760.00124780.00012556.000
20560.00120580.00010038.00021980.00122000.00010890.00023400.00123420.00011742.00024780.00124800.00012570.000
20580.00120600.00010050.00022000.00122020.00010902.00023420.00123440.00011754.00024800.00124820.00012582.000
20600.00120620.00010062.00022020.00122040.00010914.00023440.00123460.00011766.00024820.00124840.00012594.000
20620.00120640.00010074.00022040.00122060.00010926.00023460.00123480.00011778.00024820.00124840.00012594.000
20640.00120660.00010086.00022060.00122080.00010938.00023480.00123500.00011790.00024840.00124860.00012618.000
20660.00120680.00010098.00022080.00122100.00011138.00023500.00123520.00011802.00024860.00124880.00012618.000
p. 1431

Remarque :

Pour les revenus supérieurs à 25.000 dinars, on procède de la façon suivante :

  • On lit directement l'impôt correspondant à la limite supérieure de chacune des tranches du barème ci-dessus.
  • On applique au surplus du revenu, arrondi au 20 dinars supérieurs, le taux de la tranche dans laquelle il se trouve.
  • Pour les revenus supérieurs ou égaux à 80.125 dinars, on applique le taux maximum de 60 %.
Tranche des revenus imposablesTaux de la trancheImpôt à la limite supérieure de la tranche
14.000,001 à 25.000 D60 %12.960 D
25.000,001 à 40.000 D62 %21.990 D
40.000,001 à 60.000 D64 %34.790 D
60.000,001 à 80.000 D66 %47.990 D
Au delà de 80.000 D68 %

Art. 2. — Les dispositions du décret n° 84-1265 du 16 octobre 1984 portant modification du tarif de la contribution personnelle d'Etat sont abrogées.

Art. 3. — Le ministre du plan et des finances est chargé de l'exécution du présent décret qui sera publié au Journal Officiel de la République tunisienne.

Fait à Tunis, le 12 novembre 1986
p. le Président de la République tunisienne
et par délégation
Le Premier ministre
RACHID SFAR

CESSATION DE FONCTIONS

Citer : Décret n° 86-1188 du 12 novembre 1986, JORT n° 71 du 5 décembre 1986, p. 1426.

Texte issu de la traduction française publiée pour information par l'Imprimerie Officielle de la République Tunisienne (seul le texte arabe fait foi), transcrit automatiquement : en cas de doute, reportez-vous au PDF officiel.