Lorsque l’activité est exercée au sein d’une société (SAS, Selas, SARL, Selarl…), les bénéfices sont, en principe, taxés, de plein droit ou sur option, à l’impôt sur les sociétés. Le taux de cet impôt a été progressivement réduit ces dernières années. Une trajectoire de baisse qui se poursuit jusqu’en 2022.
Le taux d’imposition
En 2021, les cabinets sont redevables de l’impôt sur les sociétés au taux normal de 26,5 % (contre 28 % en 2020). Un taux qui baissera à 25 % à compter de 2022.
Toutefois, selon le montant du chiffre d’affaires, ce taux peut varier, à la hausse ou à la baisse. Ainsi, un taux réduit de 15 %, jusqu’à 38 120 € de bénéfice, s’applique aux petites et moyennes structures. Jusqu’à présent, ce taux concernait les PME dont le chiffre d’affaires n’excédait pas 7,63 M€. Ce plafond est porté à 10 M€ pour les exercices ouverts à compter du 1er janvier 2021.
À noter : pour profiter du taux réduit, ces PME doivent aussi remplir des conditions relatives à la détention de leur capital.
Et le taux d’impôt sur les sociétés est seulement ramené à 27,5 % (au lieu de 26,5 %) en 2021 pour les cabinets dont le chiffre d’affaires est égal ou supérieur à 250 M€.
Un paiement spontané
Il revient au cabinet de calculer lui-même l’impôt sur les sociétés et de le télérégler de façon spontanée à l’administration fiscale.
Ce paiement prend d’abord la forme de quatre acomptes trimestriels (15 mars, 15 juin, 15 septembre, 15 décembre).
Puis, après la clôture de l’exercice, le cabinet procède à la liquidation de l’impôt réellement dû. Une liquidation qui intervient lors de la déclaration des résultats de l’exercice. Le versement du solde correspondant étant effectué lors du dépôt du relevé de solde n° 2572, au plus tard le 15 mai de l’année suivant celle de la clôture de l’exercice lorsque celle-ci coïncide avec l’année civile (le 15 du 4e mois qui suit la clôture de l’exercice pour les autres cabinets).
Taux d’imposition | |||
---|---|---|---|
Exercices ouverts à compter de 2020 | Exercices ouverts à compter de 2021 | Exercices ouverts à compter de 2022 | |
CA < 7,63 M€ | – 15 % jusqu’à 38 120 € de bénéfice – 28 % au-delà de 38 120 € |
– 15 % jusqu’à 38 120 € de bénéfice – 26,5 % au-delà de 38 120 € |
– 15 % jusqu’à 38 120 € de bénéfice – 25 % au-delà de 38 120 € |
7,63 M€ < CA < 10 M€ | 28 % | – 15 % jusqu’à 38 120 € de bénéfice – 26,5 % au-delà de 38 120 € |
– 15 % jusqu’à 38 120 € de bénéfice – 25 % au-delà de 38 120 € |
10 M€ < CA < 250 M€ | 28 % | 26,5 % | 25 % |
CA ≥ 250 M€ | – 28 % jusqu’à 500 000 € de bénéfice – 31 % au-delà de 500 000 € |
27,5 % | 25 % |
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