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Taxation
CVAE: payment of the second installment before 15 September 2026
Publié le 20 août 2026 - Entreprendre Service Public / (Prime Minister)
Do you need to pay the CVAE? Two installments are planned: the first was due by 15 June 2026 and the second by 15 September 2026.
The second installment of the CVAE: titleContent due in respect of 2026 must be made before 15 September 2026.
Reminder
The 2026 budget law keeps the CVAE phased out until 2030.
How much is the CVAE?
The second deposit is 50% of the CVAE net due for 2026. It must be paid by September 15, 2026.
The first installment, also equal to 50 % of the net CVAE due for 2026, was due by 15 June 2026.
Payment must be made by remote payment using Form 1329-AC-SD. To carry out this process, the company must connect to its professional space on the site impots.gouv.fr. In the « Professionals » section, the subscriber area allows both to declare the CVAE via the service ‘Declare > CVAE’ and to make its payment via the service ‘Pay > CVAE’.
The final liquidation of the CVAE due for 2026 will take place next year, no later than 2e working day after 1er May.
Who is affected by the CVAE payment?
The CVAE must be paid by companies who carry out a taxable activity on company property tax (CFE) and carry out a turnover of at least € 500,000 excluding taxes.
Please note
Companies whose CVAE 2025 was less than or equal to €1,500 do not have to make any advance payments and pay their CVAE at once during the final liquidation.