Contribution based on the added value created by the company (CVAE)

Verified 22 July 2026 - Entreprendre Service Public / (Prime Minister), Ministry of Finance

The contribution on the added value of companies (CVAE) is a local tax payable by companies with a certain turnover. Together with the companies' property tax (CFE), it constitutes one of the two components of the territorial economic contribution (CET).

Any company with a turnover of more than €152,500 must perform the declaration of added value and number of employees, via form 1330-CVAE-SD.

The declaration shall be made by dematerialization on the online tax account of the company, in principle, before the 2e working day next to 1er May following the taxation year.

In concrete terms, the company has until 4 may 2026 included to make the CVAE declaration paid in 2025.

FYI  

In practice, the tax authorities give companies an additional 15 days to fulfill this reporting obligation, so the 19 May 2026 at the latest.

Of specific deadlines shall apply in the following cases:

  • Within 60 days of Universal transmission of wealth (UTP)
  • Within 60 days of cessation of activity in the course of the year
  • Within 60 days of the judgment to open collective proceedings (safeguard, reorganization or judicial liquidation), unless the opening of proceedings does not terminate the activity.

Declaration of added value and employee numbers - form n°1330-CVAE-SD

Who shall I contact

On the other hand, the filing of declaration No. 1330-CVAE-SD is not necessary for the company that completes all conditions following:

  • Have completed the CVAE framework in its performance statement (Tables 2033E, 2035E, 2059E and 2072E) 
  • Have a single establishment used for professional activity
  • Do not employ employees working for more than 3 months outside the company
  • Do not operate multiple activities that require different result statements
  • Not being a Civilian business of Assets (SCM)
  • Do not close more than one accounting year during the reference period: this is the year in respect of which taxation is established or the last accounting year of 12 months ended in the same year where that year does not coincide with the calendar year.
  • Not having merged with another company during the reference period
  • If it is a foreign company, have a permanent establishment in France 
  • Not be subject to tax regime for micro-companies

Please note

Any failure, omission or error concerning the indication of the number of employees shall be punished by a specific fine of €200 per employee concerned, up to €100,000.

A company (business or individual business) must pay the CVAE: titleContent when it fills in the 2 conditions following:

  • The company exercises a taxable activity at CFE : professional and self-employed activity is habitually pursued in France.
  • The company realizes more than €500,000 of turnover annual duty-free: regardless of its legal status or taxation regime.

Please note

The individual renting furnished property is also liable to the CFE.

The CVAE is not due in the year of creation of the company, except in the event of a resumption of activity.

The CVAE exemptions applicable are modeled on the CFE exemptions. However, since the 1er January 2024, no companies can benefit from an optional CVAE exemption, temporary or not, subject to grandfathering. Thus, only companies that already enjoyed an optional CVAE exemption before 1er January 2024, see it continue to apply under the same conditions and for the remaining period.

Example :

In 2019, a municipality classified as a regional aid area (ZAFR) deliberated to introduce a five-year CFE exemption for companies set up:

  • A company was set up in 2020 in the municipality. 2023 is the company's third year of exemption from CFE and CVAE. The CVAE exemption will indeed be granted in 2024 and 2025 in accordance with the grandfathering principle.
  • However, if the company is set up in 2023 (or later), the first year of CVAE exemption should have been 2024. However, since the 1ster In January 2024, a company can no longer apply for the first time for an optional CVAE exemption or rebate. The company will therefore not be exempt from CVAE.

The CVAE amount is calculated as follows: Taxable value added x CVAE rates.

Thus, to calculate the CVAE, it is necessary to determine 2 elements :

  • Taxable value added : basis of calculation obtained with accounting information
  • CVAE rates : percentage that depends on the turnover of the company

The minimum amount of CVAE due from the companies liable ({circumflex over €500,000) is fixed at €63, except where there is a total exemption from contributions.

Taxable value added

The added value as the basis for the calculation of the CVAE, it shall be determined as follows: Revenue – Chargeable expenses.

The value added taxable to the CVAE may not exceed a percentage of turnover, it is capped à :

  • 80% turnover for companies with a turnover of less than or equal to €7.6 MILLION.
  • 85% turnover for companies with a turnover greater than €7.6 MILLION.

The value added is calculated on a reference period which depends on the accounting year of the company.

Reference period

The reference period to be used for the calculation of the CVAE depends on closing date of the accounting year :

  • When the company closes its financial year on 31 December : the value added of the year in respect of which the tax is due is retained
  • In the case of a fiscal year of less than or more than 12 months ended in the taxation year : the value added generated during this financial year is retained
  • In case of company creation during the year : value added generated between the date of creation and December 31 of the taxation year is retained
  • If no year-end occurs during the taxation year : value added produced over the period from 1er the day after the end of the previous CVAE calculation period on December 31 of the taxation year.
Products to remember

The products to remember include:

  • - sales (products and services), royalties (patents, licenses, trademarks) and capital gains on the sale of tangible or intangible fixed assets
  • Stored production and fixed production
  • Operating Grants
  • Other current management income, excluding share in profit or loss on joint operations
  • Transfers of expenses deductible from value added
  • Revenues from amortized receivables related to operating income.
Chargeable expenses

The chargeable expenses (to be deducted from the revenue withheld) include:

  • Purchases of goods, raw materials and supply
  • Inventory change
  • Benefits and fees paid
  • External services less discounts, rebates and rebates obtained
  • Other current operating expenses
  • Capital losses on disposals of tangible and intangible fixed assets
  • Turnover and similar taxes, indirect contributions and domestic consumption tax on energy products
  • Depreciation allowances for tangible property made available under a management lease or lease agreement, or a lease agreement for a period of more than 6 months.

CVAE rates

To obtain the amount of the CVAE, the taxable value added is multiplied by CVAE rates.

This rate depends on turnover excluding company tax, it is between 0% and 0.19% for 2026.

Tableau - CVAE turnover-based tax rate (HT)

T/O exc . tax

CVAE tax rate

due for 2025

CVAE tax rate

due for 2026 and 2027

Less than €500,000

0%

0%

Enter €500,000 and €3 million

0.063% x (- €500,000) /€2.5 million

0.094% x (- €500,000) /€2.5 million

Enter €3 million and €10 million

0.063% + 0.113% x (- €3 million) /€7 million

0.094% + 0.169% x (- €3 million) /€7 million

Enter €10 million and €50 million

0.175% + 0.013% x (- €10 million) / €40 million

0.263% + 0.019% x (- €10 million) / €40 million

More than €50 million

0.19%

0.28%

To learn more about the CVAE's developments, you can read our brief:

Postponement of the abolition of the CVAE and creation of a supplementary contribution

(Dila) - Prime Minister

Pour en savoir plus

Example :

A company has a turnover of HT €2 million in 2026. The taxable added value is €550,000.

The tax rate is: 0.063% x (2 000 000 - 500 000) / 2 500 000 = 0.0378%.

The CVAE amount for 2026 is therefore: 550,000 x 0.0378% = €207.9.

A company with a turnover of less than €2 000 000 benefits from a relief (a reduction) of €188 of the CVAE due for 2026.

In addition, the CVAE is not due where its annual amount is less than or equal to €63.

Additional levy to the CVAE

One additional CVAE fee or additional fee for payment of CCI: titleContent shall be added to the amount of the CVAE calculated in this way.

It is collected in favor of CCI France and the regional chambers of commerce and industry.

It is fixed at 9.23% the amount of the CVAE.

Some companies are exempt of this tax:

  • Artisans registered in the National Register of companies (RNE) and not on the electoral list of the Chamber of Commerce of their constituency
  • Agricultural Cooperatives and Sica
  • Fishermen and artisanal fishing businesses
  • Furnished rentals
  • Head of institution and boarding master

In the end, the amount that the company must pay is calculated as follows: CVAE due + additional fee.

Example :

A company is liable to pay €412.50 under the CVAE. The additional fee for CCI charges for 2026 therefore amounts to €38.07 (412.5 x 9.23%) .

In total, the company must pay a overall amount from €412.50 + €38.07= €450.57

The company liable to CVAE must pay it on its own initiative, it does not receive tax notices.

Payment terms vary depending on whether the amount of CVAE paid in the previous year by the company exceeds or not €1,500.

CVAE less than or equal to €1,500
Declaration and payment

The CVAE is paid in one go by the company when carrying out the declaration of liquidation and regularization (also called definitive liquidation of CVAE). This procedure is completely dematerialized.

Please note

The form n° 1329-DEF corresponding to this procedure can be consulted on this page, as an indication.

The subscription of this declaration and the remote settlement of the CVAE are carried out in a dematerialized as follows:

  • Either by a manual online entry form (EFI mode). The company completes it itself, connecting:

On his professional space impots.gouv.fr:

Online tax account for professionals (EFI mode)

Or on his account Portailpro.gouv. :

Business account portailpro.gouv

  • Either by going through a software of special exchange (EDI mode). In this case, the company or more generally its representative (for example a public accountant) enters all the information required and then transmits it to the administration.

These two methods of remote reporting are further detailed on the page "How to submit business tax returns: EDI or EFI? »

Please note

The tax authorities grant an additional period of 15 calendar days to carry out this teleprocedure.

Deadlines

This return must be made in the year following the year of taxation, no later than 2e working day next to 1er May.

When the payment deadline falls one saturday, a sunday or a statutory holiday, this date is postponed on the first following working day.

Example :

The CVAE due in respect of 2025 shall be paid by remote payment by May 5, 2026.

In certain cases, the declaration of liquidation and regularization must be made within a different period:

  • Within 60 days of a universal transmission of wealth
  • Within 60 days of a transfer of company or cessation of activity
  • Within 60 days of the decision to open collective proceedings (safeguard, reorganization or judicial liquidation), unless such opening does not terminate the activity.
  • Within 60 days of the taxpayer's death
CVAE over €1,500

Where the amount of CVAE due in the previous year has exceeded €1500, the person liable must:

  • 2 statements down payment in the taxation year
  • A declaration of liquidation and regularization the year following the year of taxation
CVAE Prepayments

2 prepayments must be declared and paid:

  • A first deposit of 50% of the CVAE due, not later than June 15 of the taxation year
  • A second deposit of 50% of the CVAE due, not later than September 15 of the taxation year

Example :

A company paid €4,800 CVAE in 2025. In 2026, she must therefore pay her CVAE as 2 down payments : one by 15 June 2026, and a second by 15 September 2026.

If the payment deadline falls one saturday, a sunday or a statutory holiday, this date is postponed on the first following working day.

In the event of excess due to overpayment of installments, this is reimbursed by the tax authorities, less any other direct taxes that may be due.

Declaration of liquidation and regularization

The company must also transmit in a dematerialized one declaration of liquidation and regularization (also called definitive liquidation of CVAE). This declaration must be made no later than 2e working day next to 1er May of the year following the year of taxation.

Of specific deadlines may however apply in the following cases:

Please note

The form n° 1329-DEF corresponding to this procedure can be consulted on this page, as an indication.

Reporting and payment arrangements

The declaration of advance payment, the payment of advance payments as well as the declaration of liquidation and regularization must be carried out in a dematerialized

The modalities are as follows:

  • Either by a manual online entry form (EFI mode). The company completes it itself, connecting:

On his professional space impots.gouv.fr:

Online tax account for professionals (EFI mode)

Or on his account Portailpro.gouv. :

Business account portailpro.gouv

  • Either by going through a software of special exchange (EDI mode). In this case, the company or more generally its representative (for example a public accountant) enters all the information required and then transmits it to the administration.

These two methods of remote reporting are further detailed on the page "How to submit business tax returns: EDI or EFI? »

Please note

The tax authorities grant an additional period of 15 calendar days to carry out this teleprocedure.

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