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À ce titre, vous êtes redevable de la taxe foncière. Cet impôt local calculé par les collectivités (territoriales ou communales) s’applique également aux entreprises locataires si leur bail stipule que la taxe foncière est à leur charge. Payable chaque année, la taxe foncière est une charge déductible qu’il faut enregistrer dans votre plan comptable général. Mais comment comptabiliser la taxe foncière ? Quels comptes comptables utiliser ? Découvrez les réponses à vos questions, les cas particuliers qui s’appliquent et des exemples concrets pour une comptabilité optimale.",{"metadata":35,"sys":38,"fields":49},{"tags":36,"concepts":37},[],[],{"space":39,"id":41,"type":16,"createdAt":42,"updatedAt":42,"environment":43,"publishedVersion":45,"revision":23,"contentType":46,"locale":28},{"sys":40},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":44},{"id":20,"type":12,"linkType":21},5,{"sys":47},{"type":12,"linkType":26,"id":48},"author",{"name":50,"image":51,"position":73},"Nader Zaim",{"metadata":52,"sys":55,"fields":64},{"tags":53,"concepts":54},[],[],{"space":56,"id":58,"type":59,"createdAt":60,"updatedAt":60,"environment":61,"publishedVersion":63,"revision":23,"locale":28},{"sys":57},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":62},{"id":20,"type":12,"linkType":21},4,{"title":50,"description":50,"file":65},{"url":66,"details":67,"fileName":71,"contentType":72},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":68,"image":69},28106,{"width":70,"height":70},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"data":75,"content":76,"nodeType":568},{},[77,86,94,101,109,116,242,248,255,262,268,276,283,307,314,337,343,350,357,380,387,409,415,422,429,452,458,465,482,503,510,531,538,561],{"data":78,"content":79,"nodeType":85},{},[80],{"data":81,"marks":82,"value":83,"nodeType":84},{},[],"Qu'est-ce que la taxe foncière ?","text","heading-1",{"data":87,"content":88,"nodeType":93},{},[89],{"data":90,"marks":91,"value":92,"nodeType":84},{},[],"La taxe foncière est un impôt local dû par toute entreprise propriétaire du bien immobilier qu’elle occupe pour son activité. Dans certains cas, une entreprise locataire des locaux peut être redevable de cette taxe. Il faut néanmoins que cela soit mentionné sur le bail. Le montant de cette taxe est calculé selon la valeur cadastrale du bien.💡 Il ne faut pas confondre taxe foncière et cotisation foncière des entreprises (CFE). La CFE est une autre taxe locale basée sur la valeur locative du bien occupé par l’entreprise, qu’elle soit propriétaire ou non des locaux.Les entreprises propriétaires de bâtiments ou de terrains nus sont concernés. Le taux est généralement différent entre la taxe foncière bâtie (TFB) et la taxe foncière non bâtie (TFNB).","paragraph",{"data":95,"content":96,"nodeType":93},{},[97],{"data":98,"marks":99,"value":100,"nodeType":84},{},[],"",{"data":102,"content":103,"nodeType":108},{},[104],{"data":105,"marks":106,"value":107,"nodeType":84},{},[],"Comptes comptables utilisés pour la taxe foncière","heading-2",{"data":110,"content":111,"nodeType":93},{},[112],{"data":113,"marks":114,"value":115,"nodeType":84},{},[],"Lors de la comptabilisation de la taxe foncière dans l’exercice, plusieurs comptes comptables sont impliqués selon la situation de l’entreprise :",{"data":117,"content":118,"nodeType":241},{},[119,141,161,181,201,221],{"data":120,"content":121,"nodeType":140},{},[122],{"data":123,"content":124,"nodeType":93},{},[125,128,137],{"data":126,"marks":127,"value":100,"nodeType":84},{},[],{"data":129,"content":131,"nodeType":136},{"uri":130},"/fr/fiches-pratiques/plan-comptable/compte-63512-taxes-foncieres",[132],{"data":133,"marks":134,"value":135,"nodeType":84},{},[],"Compte 63512 : Taxes foncières","hyperlink",{"data":138,"marks":139,"value":100,"nodeType":84},{},[],"list-item",{"data":142,"content":143,"nodeType":140},{},[144],{"data":145,"content":146,"nodeType":93},{},[147,150,158],{"data":148,"marks":149,"value":100,"nodeType":84},{},[],{"data":151,"content":153,"nodeType":136},{"uri":152},"/fr/fiches-pratiques/plan-comptable/compte-447-autres-impots-taxes-et-versements-assimiles",[154],{"data":155,"marks":156,"value":157,"nodeType":84},{},[],"Compte 447 : Autres impôts, taxes et versements assimilés",{"data":159,"marks":160,"value":100,"nodeType":84},{},[],{"data":162,"content":163,"nodeType":140},{},[164],{"data":165,"content":166,"nodeType":93},{},[167,170,178],{"data":168,"marks":169,"value":100,"nodeType":84},{},[],{"data":171,"content":173,"nodeType":136},{"uri":172},"/fr/fiches-pratiques/plan-comptable/compte-614-charges-locatives",[174],{"data":175,"marks":176,"value":177,"nodeType":84},{},[],"Compte 614 : Charges locatives et de copropriété",{"data":179,"marks":180,"value":100,"nodeType":84},{},[],{"data":182,"content":183,"nodeType":140},{},[184],{"data":185,"content":186,"nodeType":93},{},[187,190,198],{"data":188,"marks":189,"value":100,"nodeType":84},{},[],{"data":191,"content":193,"nodeType":136},{"uri":192},"/fr/fiches-pratiques/plan-comptable/compte-401-fournisseurs",[194],{"data":195,"marks":196,"value":197,"nodeType":84},{},[],"Compte 401 : Fournisseurs",{"data":199,"marks":200,"value":100,"nodeType":84},{},[],{"data":202,"content":203,"nodeType":140},{},[204],{"data":205,"content":206,"nodeType":93},{},[207,210,218],{"data":208,"marks":209,"value":100,"nodeType":84},{},[],{"data":211,"content":213,"nodeType":136},{"uri":212},"/fr/fiches-pratiques/plan-comptable/compte-512-banques",[214],{"data":215,"marks":216,"value":217,"nodeType":84},{},[],"Compte 512 : Banque",{"data":219,"marks":220,"value":100,"nodeType":84},{},[],{"data":222,"content":223,"nodeType":140},{},[224],{"data":225,"content":226,"nodeType":93},{},[227,230,238],{"data":228,"marks":229,"value":100,"nodeType":84},{},[],{"data":231,"content":233,"nodeType":136},{"uri":232},"/fr/fiches-pratiques/plan-comptable/compte-4486-charges-a-payer",[234],{"data":235,"marks":236,"value":237,"nodeType":84},{},[],"Compte 4486 : État - Charges à payer",{"data":239,"marks":240,"value":100,"nodeType":84},{},[],"unordered-list",{"data":243,"content":244,"nodeType":93},{},[245],{"data":246,"marks":247,"value":100,"nodeType":84},{},[],{"data":249,"content":250,"nodeType":108},{},[251],{"data":252,"marks":253,"value":254,"nodeType":84},{},[],"Écritures comptables de la taxe foncière",{"data":256,"content":257,"nodeType":93},{},[258],{"data":259,"marks":260,"value":261,"nodeType":84},{},[],"La taxe foncière est une charge déductible du résultat fiscal de l’entreprise, diminuant ainsi son assiette fiscale. Cela peut permettre de faire baisser le montant de l'impôt sur les sociétés (IS) ou de l’impôt sur les revenus (IR) si vous êtes entrepreneur individuel.L’enregistrement comptable de la taxe foncière diffère selon que l’entreprise est propriétaire ou locataire du bien immobilier utilisé dans le cadre de son activité.",{"data":263,"content":264,"nodeType":93},{},[265],{"data":266,"marks":267,"value":100,"nodeType":84},{},[],{"data":269,"content":270,"nodeType":275},{},[271],{"data":272,"marks":273,"value":274,"nodeType":84},{},[],"Compte comptable taxe foncière pour une entreprise propriétaire","heading-3",{"data":277,"content":278,"nodeType":93},{},[279],{"data":280,"marks":281,"value":282,"nodeType":84},{},[],"Lorsqu’elle est propriétaire, l’entreprise enregistre le montant de la taxe dès qu’elle reçoit l’avis d’imposition. Elle doit :",{"data":284,"content":285,"nodeType":306},{},[286,296],{"data":287,"content":288,"nodeType":140},{},[289],{"data":290,"content":291,"nodeType":93},{},[292],{"data":293,"marks":294,"value":295,"nodeType":84},{},[],"débiter le compte 63512 ;",{"data":297,"content":298,"nodeType":140},{},[299],{"data":300,"content":301,"nodeType":93},{},[302],{"data":303,"marks":304,"value":305,"nodeType":84},{},[],"créditer le compte 447.","ordered-list",{"data":308,"content":309,"nodeType":93},{},[310],{"data":311,"marks":312,"value":313,"nodeType":84},{},[],"Une fois le paiement de l’impôt effectué, il faut :",{"data":315,"content":316,"nodeType":306},{},[317,327],{"data":318,"content":319,"nodeType":140},{},[320],{"data":321,"content":322,"nodeType":93},{},[323],{"data":324,"marks":325,"value":326,"nodeType":84},{},[],"débiter le compte 447 ;",{"data":328,"content":329,"nodeType":140},{},[330],{"data":331,"content":332,"nodeType":93},{},[333],{"data":334,"marks":335,"value":336,"nodeType":84},{},[],"créditer le compte 512.",{"data":338,"content":339,"nodeType":93},{},[340],{"data":341,"marks":342,"value":100,"nodeType":84},{},[],{"data":344,"content":345,"nodeType":275},{},[346],{"data":347,"marks":348,"value":349,"nodeType":84},{},[],"Compte comptable taxe foncière pour une entreprise locataire",{"data":351,"content":352,"nodeType":93},{},[353],{"data":354,"marks":355,"value":356,"nodeType":84},{},[],"Lorsque l’entreprise est locataire du bien immobilier et qu’il est stipulé dans le bail que la taxe est à sa charge, elle doit l’enregistrer dans son exercice comptable.🔎 L’entreprise locataire redevable de la taxe foncière ne reçoit pas directement l’avis d’imposition. Ce dernier est destiné au propriétaire bailleur qui se charge de refacturer le montant à l’entreprise locataire après avoir réglé l’impôt. Celle-ci doit la comptabiliser comme suit :",{"data":358,"content":359,"nodeType":306},{},[360,370],{"data":361,"content":362,"nodeType":140},{},[363],{"data":364,"content":365,"nodeType":93},{},[366],{"data":367,"marks":368,"value":369,"nodeType":84},{},[],"débiter le compte 614 ;",{"data":371,"content":372,"nodeType":140},{},[373],{"data":374,"content":375,"nodeType":93},{},[376],{"data":377,"marks":378,"value":379,"nodeType":84},{},[],"créditer le compte 401.",{"data":381,"content":382,"nodeType":93},{},[383],{"data":384,"marks":385,"value":386,"nodeType":84},{},[],"Une fois que l’entreprise a remboursé la taxe foncière au propriétaire, les écritures comptables sont les suivantes :",{"data":388,"content":389,"nodeType":306},{},[390,400],{"data":391,"content":392,"nodeType":140},{},[393],{"data":394,"content":395,"nodeType":93},{},[396],{"data":397,"marks":398,"value":399,"nodeType":84},{},[],"débiter le compte 401 ;",{"data":401,"content":402,"nodeType":140},{},[403],{"data":404,"content":405,"nodeType":93},{},[406],{"data":407,"marks":408,"value":336,"nodeType":84},{},[],{"data":410,"content":411,"nodeType":93},{},[412],{"data":413,"marks":414,"value":100,"nodeType":84},{},[],{"data":416,"content":417,"nodeType":275},{},[418],{"data":419,"marks":420,"value":421,"nodeType":84},{},[],"Comptabilisation de la taxe foncière en cas de remboursement",{"data":423,"content":424,"nodeType":93},{},[425],{"data":426,"marks":427,"value":428,"nodeType":84},{},[],"Il arrive que le montant de la taxe foncière soit erroné et que l’entreprise verse un trop perçu à l’administration fiscale. Si l’entreprise a déjà procédé à l’enregistrement comptable de l’impôt et qu’elle reçoit un remboursement du montant du trop perçu, l’écriture comptable est la suivante :",{"data":430,"content":431,"nodeType":306},{},[432,442],{"data":433,"content":434,"nodeType":140},{},[435],{"data":436,"content":437,"nodeType":93},{},[438],{"data":439,"marks":440,"value":441,"nodeType":84},{},[],"Créditer le compte 63512 du montant du remboursement ;",{"data":443,"content":444,"nodeType":140},{},[445],{"data":446,"content":447,"nodeType":93},{},[448],{"data":449,"marks":450,"value":451,"nodeType":84},{},[],"Débiter le compte 512.",{"data":453,"content":454,"nodeType":93},{},[455],{"data":456,"marks":457,"value":100,"nodeType":84},{},[],{"data":459,"content":460,"nodeType":108},{},[461],{"data":462,"marks":463,"value":464,"nodeType":84},{},[],"Comment comptabiliser le rattachement de la taxe foncière au bon exercice ?",{"data":466,"content":467,"nodeType":93},{},[468,472,478],{"data":469,"marks":470,"value":471,"nodeType":84},{},[],"Le calcul de la taxe foncière se fait sur l’année civile et selon la situation du bien au 1er janvier de l’année en question. 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