{"id":210,"date":"2024-12-28T20:03:41","date_gmt":"2024-12-28T19:03:41","guid":{"rendered":"https:\/\/bwfiduciaire.be\/?page_id=210"},"modified":"2025-04-28T01:01:09","modified_gmt":"2025-04-27T23:01:09","slug":"ipp","status":"publish","type":"page","link":"https:\/\/bwfiduciaire.be\/index.php\/ipp\/","title":{"rendered":"IPP"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">IPP \u2013 Imp\u00f4t des Personnes Physiques<\/h1>\n\n\n\n<p><strong>D\u00e9finition :<\/strong><br>L&rsquo;IPP (Imp\u00f4t des Personnes Physiques) est un imp\u00f4t <strong>direct<\/strong> sur l&rsquo;ensemble des revenus per\u00e7us par les particuliers r\u00e9sidant en Belgique.<br>Les revenus imposables sont r\u00e9partis en plusieurs cat\u00e9gories :<\/p>\n\n\n\n<p><strong>Revenus divers<\/strong> : plus-values occasionnelles, droits d\u2019auteur, indemnit\u00e9s diverses<\/p>\n\n\n\n<p><strong>Revenus professionnels<\/strong> : salaires, traitements, pensions, revenus d&rsquo;ind\u00e9pendants, dirigeants d&rsquo;entreprise<\/p>\n\n\n\n<p><strong>Revenus immobiliers<\/strong> : loyers, revenus cadastraux de biens immobiliers<\/p>\n\n\n\n<p><strong>Revenus mobiliers<\/strong> : int\u00e9r\u00eats, dividendes, redevances<\/p>\n\n\n\n<p><strong>Type d&rsquo;imp\u00f4t :<\/strong><br>\u2794 Imp\u00f4t <strong>direct<\/strong> (bas\u00e9 sur l&rsquo;ensemble des revenus per\u00e7us).<\/p>\n\n\n\n<p><strong>Taux d\u2019imposition en Belgique (2025) :<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Tranche de revenu imposable annuel<\/th><th>Taux applicable<\/th><\/tr><\/thead><tbody><tr><td>Jusqu&rsquo;\u00e0 <strong>10.570 \u20ac<\/strong><\/td><td><strong>Exon\u00e9r\u00e9 d&rsquo;imp\u00f4t<\/strong><\/td><\/tr><tr><td>De <strong>10.570 \u20ac<\/strong> \u00e0 <strong>15.200 \u20ac<\/strong><\/td><td><strong>25%<\/strong><\/td><\/tr><tr><td>De <strong>15.200 \u20ac<\/strong> \u00e0 <strong>26.600 \u20ac<\/strong><\/td><td><strong>40%<\/strong><\/td><\/tr><tr><td>De <strong>26.600 \u20ac<\/strong> \u00e0 <strong>46.440 \u20ac<\/strong><\/td><td><strong>45%<\/strong><\/td><\/tr><tr><td>Plus de <strong>46.440 \u20ac<\/strong><\/td><td><strong>50%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u2794 <strong>Taxe communale<\/strong> en plus (6% \u00e0 9%).<\/p>\n\n\n\n<p><strong>Qui est concern\u00e9 ?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Salari\u00e9s, ind\u00e9pendants, dirigeants d\u2019entreprise, retrait\u00e9s, investisseurs, propri\u00e9taires immobiliers.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>IPP \u2013 Imp\u00f4t des Personnes Physiques D\u00e9finition :L&rsquo;IPP (Imp\u00f4t des Personnes Physiques) est un imp\u00f4t direct sur l&rsquo;ensemble des revenus per\u00e7us par les particuliers r\u00e9sidant en Belgique.Les revenus imposables sont r\u00e9partis en plusieurs cat\u00e9gories : Revenus divers : plus-values occasionnelles, droits d\u2019auteur, indemnit\u00e9s diverses Revenus professionnels : salaires, traitements, pensions, revenus d&rsquo;ind\u00e9pendants, dirigeants d&rsquo;entreprise Revenus<br \/><a class=\"btn btn-theme post-btn\" href=\"https:\/\/bwfiduciaire.be\/index.php\/ipp\/\">Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-210","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/pages\/210","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/comments?post=210"}],"version-history":[{"count":3,"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/pages\/210\/revisions"}],"predecessor-version":[{"id":279,"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/pages\/210\/revisions\/279"}],"wp:attachment":[{"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/media?parent=210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}