{"id":235,"date":"2026-08-04T09:25:37","date_gmt":"2026-08-04T09:25:37","guid":{"rendered":"https:\/\/or-sur.fr\/?page_id=235"},"modified":"2026-08-10T13:14:29","modified_gmt":"2026-08-10T13:14:29","slug":"fiscalite","status":"publish","type":"page","link":"https:\/\/or-sur.fr\/index.php\/fiscalite\/","title":{"rendered":"FISCALIT\u00c9"},"content":{"rendered":"\t\t
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La revente de m\u00e9taux pr\u00e9cieux en France est encadr\u00e9e par deux r\u00e9gimes fiscaux distincts, dont le choix d\u00e9pend de votre situation.Par d\u00e9faut, la Taxe Forfaitaire sur les M\u00e9taux Pr\u00e9cieux (TFMP)<\/strong> s\u2019applique au taux de 11,5 %<\/strong> (11 % de taxe + 0,5 % de CRDS), calcul\u00e9e directement sur le prix total de vente<\/strong>, sans prise en compte d\u2019une \u00e9ventuelle plus-value ou moins-value. 

Cette taxe concerne notamment les lingots, barres, p\u00e9pites ainsi que les pi\u00e8ces d\u2019investissement Or & Argent. Elle est due d\u00e8s le premier euro, m\u00eame en cas de revente \u00e0 perte.

Toutefois, une alternative existe : le r\u00e9gime des plus-values r\u00e9elles<\/strong>, accessible uniquement si vous \u00eates en mesure de fournir une preuve d\u2019achat nominative (facture ou acte de succession mentionnant le prix et la date d\u2019acquisition).

Dans ce cas, la taxation s\u2019\u00e9l\u00e8ve \u00e0 36,2 %<\/strong>, mais uniquement sur la plus-value r\u00e9alis\u00e9e<\/strong> (diff\u00e9rence entre prix d\u2019achat et prix de vente).Ce r\u00e9gime devient particuli\u00e8rement avantageux dans la dur\u00e9e, gr\u00e2ce \u00e0 un abattement de 5 % par an \u00e0 partir de la 3\u1d49 ann\u00e9e de d\u00e9tention<\/strong>, permettant une exon\u00e9ration totale d\u2019imp\u00f4t apr\u00e8s 22 ans<\/strong>. En l\u2019absence de justificatif, la taxe forfaitaire de 11,5 % s\u2019applique automatiquement.

En cas d\u2019option pour le r\u00e9gime des plus-values, une d\u00e9claration via le formulaire n\u00b02092-SD<\/strong> doit \u00eatre effectu\u00e9e aupr\u00e8s de l\u2019administration fiscale dans un d\u00e9lai d\u2019un mois.

En France, la revente de bijoux en or pour un montant sup\u00e9rieur \u00e0 5 000 \u20ac<\/strong> par transaction vous soumet obligatoirement \u00e0 la fiscalit\u00e9. [1<\/u><\/a>]Vous avez l\u00e9galement le choix entre deux r\u00e9gimes fiscaux<\/strong> distincts : [1<\/u><\/a>, 2<\/u><\/a>, 3<\/u><\/a>]

Fiscalit\u00e9 sur les objets pr\u00e9cieux :
La vente d\u2019un bijou ou objet pr\u00e9cieux d\u2019une valeur sup\u00e9rieure \u00e0 5 000 \u20ac<\/strong> est soumise \u00e0 une fiscalit\u00e9 sp\u00e9cifique en France, avec deux r\u00e9gimes possibles.1. Taxe forfaitaire sur les objets pr\u00e9cieux (application automatique)<\/strong>En l\u2019absence de justificatif d\u2019achat, ce r\u00e9gime s\u2019applique automatiquement.
Taux total<\/strong> : 6,5 %<\/strong> du prix de vente brut.
D\u00e9tail du taux<\/strong> : 6 % de taxe forfaitaire + 0,5 % de CRDS.
Calcul<\/strong> : Pour une vente de 6 000 \u20ac, la taxe s'\u00e9l\u00e8ve \u00e0 390 \u20ac (vous touchez 5 610 \u20ac).
Avantage<\/strong> : Aucune preuve d'achat ou de d\u00e9tention n'est requise.
Formulaire<\/strong> : \u00c0 d\u00e9clarer sous 1 mois via le formulaire Cerfa n\u00b0 2091-SD<\/u><\/a>.2.

Le r\u00e9gime des plus-values sur biens meubles (Sur option). Ce r\u00e9gime s'applique uniquement sur demande et si vous poss\u00e9dez une facture nominative<\/strong> ou un acte de succession prouvant le prix et la date d'acquisition. [1<\/u><\/a>, 2<\/u><\/a>, 3<\/u><\/a>, 4<\/u><\/a>, 5<\/u><\/a>]
Taux total<\/strong> : 37,6 %<\/strong> appliqu\u00e9 uniquement sur la plus-value<\/em> (gain r\u00e9el).
D\u00e9tail du taux<\/strong> : 19 % d'imp\u00f4t sur le revenu + 18,6 % de pr\u00e9l\u00e8vements sociaux.
Abattement<\/strong> : R\u00e9duction de 5 % par an<\/strong> \u00e0 partir de la 3e ann\u00e9e de d\u00e9tention.
Exon\u00e9ration totale<\/strong> : Vous ne payez aucun imp\u00f4t apr\u00e8s 22 ans<\/strong> de d\u00e9tention continue.
Formulaire<\/strong> : \u00c0 d\u00e9clarer sous 1 mois via le formulaire Cerfa n\u00b0 2092-SD<\/u><\/a>.<\/p>\n\t\t\n<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

La revente de m\u00e9taux pr\u00e9cieux en France est encadr\u00e9e par deux r\u00e9gimes fiscaux distincts, dont le choix d\u00e9pend de votre […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-235","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/or-sur.fr\/index.php\/wp-json\/wp\/v2\/pages\/235","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/or-sur.fr\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/or-sur.fr\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/or-sur.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/or-sur.fr\/index.php\/wp-json\/wp\/v2\/comments?post=235"}],"version-history":[{"count":9,"href":"https:\/\/or-sur.fr\/index.php\/wp-json\/wp\/v2\/pages\/235\/revisions"}],"predecessor-version":[{"id":494,"href":"https:\/\/or-sur.fr\/index.php\/wp-json\/wp\/v2\/pages\/235\/revisions\/494"}],"wp:attachment":[{"href":"https:\/\/or-sur.fr\/index.php\/wp-json\/wp\/v2\/media?parent=235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}