{"id":12053,"date":"2025-05-15T00:00:00","date_gmt":"2025-05-14T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/exoneration-partielle-dimpot-sur-le-revenu-des-marins-pecheurs-pour-quel-montant\/"},"modified":"2025-05-15T00:00:00","modified_gmt":"2025-05-14T22:00:00","slug":"exoneration-partielle-dimpot-sur-le-revenu-des-marins-pecheurs-pour-quel-montant","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/exoneration-partielle-dimpot-sur-le-revenu-des-marins-pecheurs-pour-quel-montant\/","title":{"rendered":"Exon\u00e9ration partielle d\u2019imp\u00f4t sur le revenu des marins p\u00eacheurs : pour quel montant ?"},"content":{"rendered":"<p>Toutes conditions remplies, les marins-p\u00eacheurs qui exercent leur activit\u00e9 professionnelle en dehors des eaux territoriales fran\u00e7aises peuvent b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration partielle d\u2019imp\u00f4t sur le revenu. Des pr\u00e9cisions sur le calcul de cette exon\u00e9ration viennent d\u2019\u00eatre apport\u00e9es : lesquelles ?<\/p>\n<h2>Exon\u00e9ration d\u2019imp\u00f4t sur le revenu : pr\u00e9cisions concernant le montant de la r\u00e9mun\u00e9ration de r\u00e9f\u00e9rence<\/h2>\n<p>Les marins-p\u00eacheurs qui exercent leur activit\u00e9 hors des eaux territoriales fran\u00e7aises peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration partielle d\u2019imp\u00f4t sur le revenu.<\/p>\n<p>Pour cela :<\/p>\n<ul>\n<li>ils doivent \u00eatre domicili\u00e9s fiscalement en France ;<\/li>\n<li>leur employeur doit \u00eatre \u00e9tabli en France ou dans un autre Etat membre de l\u2019Union europ\u00e9enne ou de l\u2019Espace \u00e9conomique europ\u00e9en ayant conclu avec la France une convention d&#8217;assistance administrative ;<\/li>\n<li>l&#8217;activit\u00e9 doit \u00eatre exerc\u00e9e dans un Etat autre que la France et que celui du lieu d&#8217;\u00e9tablissement de l&#8217;employeur.<\/li>\n<\/ul>\n<p>En pratique, l\u2019administration fiscale admet que l\u2019exercice de l\u2019activit\u00e9 de p\u00eache dans un espace marin situ\u00e9 \u00e0 plus de 12 milles des c\u00f4tes m\u00e9tropolitaines ou des d\u00e9partements d\u2019Outre-mer \u00e9quivaut \u00e0 exercer une activit\u00e9 dans un autre Etat que la France.<\/p>\n<p>Cette exon\u00e9ration d\u2019imp\u00f4t s\u2019applique aux salaires des marins-p\u00eacheurs. Plus pr\u00e9cis\u00e9ment, la fraction de la r\u00e9mun\u00e9ration exon\u00e9r\u00e9e est comprise entre 40 % et 60 % de la part du salaire qui exc\u00e8de une r\u00e9mun\u00e9ration de r\u00e9f\u00e9rence qui s\u2019\u00e9l\u00e8ve \u00e0 :<\/p>\n<ul>\n<li>21 170 \u20ac au titre de l\u2019imposition des revenus de 2024 ;<\/li>\n<li>21 678 \u20ac au titre de l\u2019imposition des revenus de 2025 (sous r\u00e9serve d\u2019actualisation en cours d\u2019ann\u00e9e 2025).<\/li>\n<\/ul>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14679-PGP.html\/ACTU-2025-00083\" target=\"_blank\">&nbsp;Actualit\u00e9 Bofip-imp\u00f4ts du 30 avril 2025 : \u00ab RSA &#8211; Exon\u00e9ration des salari\u00e9s d\u00e9tach\u00e9s par l\u2019employeur &#8211; Actualisation de la r\u00e9mun\u00e9ration de r\u00e9f\u00e9rence des marins p\u00eacheurs pour l\u2019imposition des revenus de 2024 et de 2025 \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/exoneration-partielle-d-impot-sur-le-revenu-des-marins-pecheurs-pour-quel-montant\" target=\"_blank\">Exon\u00e9ration partielle d\u2019imp\u00f4t sur le revenu des marins p\u00eacheurs : pour quel montant ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_exon%C3%A9rationimpotspecheurs.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Toutes conditions remplies, les marins-p\u00eacheurs qui exercent leur activit\u00e9 professionnelle en dehors des eaux territoriales fran\u00e7aises peuvent b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration partielle d\u2019imp\u00f4t sur le revenu. Des pr\u00e9cisions sur le calcul de cette exon\u00e9ration viennent d\u2019\u00eatre apport\u00e9es : lesquelles ?<\/p>\n","protected":false},"author":0,"featured_media":12054,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12053","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Exon\u00e9ration partielle d\u2019imp\u00f4t sur le revenu des marins p\u00eacheurs : pour quel montant ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/exoneration-partielle-dimpot-sur-le-revenu-des-marins-pecheurs-pour-quel-montant\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exon\u00e9ration partielle d\u2019imp\u00f4t sur le revenu des marins p\u00eacheurs : pour quel montant ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Toutes conditions remplies, les marins-p\u00eacheurs qui exercent leur activit\u00e9 professionnelle en dehors des eaux territoriales fran\u00e7aises peuvent b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration partielle d\u2019imp\u00f4t sur le revenu. 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