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Taxation
Abolition of the CVAE in 2030
Publié le 18 février 2025 - Mise à jour le 30 mars 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
In order to support public finances, the 2025 Finance Law postponed the abolition of the company Value Added Tax (CVAE) until 2030.
Postponement of the end of the CVAE and new rates
Initially scheduled for 2027, the end of the CVAE is planned for 2030.
The effective tax rates until it is eliminated are as follows:
Revenue excluding tax | Effective tax rate 2025 | Effective tax rates 2026 and 2027 | Effective tax rate 2028 | Effective tax rate 2029 |
|---|---|---|---|---|
Less than €500,000 | 0% | 0% | 0% | 0% |
Between €500,000 and €3 million | 0.063% x (turnover - €500,000) / €2.5 million | 0.094% x (turnover - €500,000) / €2.5 million | 0.063% x (turnover - €500,000) / €2.5 million | 0.031% x (turnover - €500,000) / €2.5 million |
Between €3 million and €10 million | 0.063% + 0.113% x (turnover - €3 million) / €7 million | 0.094% + 0.169% x (turnover - €3 million) / €7 million | 0.063% + 0.113% x (turnover - €3 million) / €7 million | 0.031% + 0.056% x (turnover - €3 million) / €7 million |
Between €10 million and €50 million | 0.175% + 0.013% x (turnover - €10 million) / €40 million | 0.263% + 0.019% x (turnover - €10 million) / €40 million | 0.175% + 0.013% x (turnover - €10 million) / €40 million | 0.087% + 0.006% x (turnover - €10 million) / €40 million |
More than €50 million | 0.19% | 0.28% | 0.19% | 0.09% |
Adjustment of the CET ceiling
The postponement of the abolition of the CVAE has the direct consequence of modifying the ceiling of the territorial economic contribution (CET) and the amount of the additional tax to the CVAE:
Year | 2025 | 2026–2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|
CET ceiling | 1.438% | 1.531% | 1.438% | 1.344% | 1.25% (the ceiling will only apply to the CFE) |
Year | 2025 | 2026–2027 | 2028 | 2029 |
|---|---|---|---|---|
Additional tax to the CVAE | 13.84% | 9.23% | 13.84% | 27.68% |