Business Value Added Tax (CVAE)
Verified 01 January 2026 - Company Public Service / Directorate of Legal and Administrative Information (Prime Minister), Ministry of Finance
The contribution on the value added 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 greater than €152,500 must carry out the declaration of added value and number of employees, via form n°1330-CVAE-SD.
The declaration shall be made by dematerialization on the online tax account of the company, in principle, before the 2nde 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 grant companies an additional 15 days to fulfill this reporting obligation, i.e. by 19 May 2026.
Some specific deadlines shall apply in the following cases:
- Within 60 days of Universal transmission of wealth (UTP)
- Within 60 days of cessation of activity during the year
- Within 60 days of the judgment to open collective proceedings (safeguard, reorganization or liquidation), unless the opening of proceedings does not terminate the activity.
Declaration of added value and employee numbers - form n°1330-CVAE-SD
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 framework reserved for the CVAE in its declaration of results (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 Civil business of Means (SCM)
- Do not close more than one accounting year in 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 the company is foreign, 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 {tilde over (B)}) 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 exercised in France.
- The company realizes more than €500,000 of turnover annual duty-free: regardless of legal status or tax regime.
Please note
The individual renting furnished buildings 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 exemptions from CVAE applicable are modeled on the CFE exemptions. On the other hand, since 1er January 2024, no companies can benefit from an optional exemption from CVAE, whether temporary or not, subject to grandfathering. Thus, only companies who already benefited from an optional exemption from CVAE before 1er January 2024, see it continue to apply under the same conditions and for the remainder of the period.
Example :
In 2019, a municipality classified as a regional aid area (ZAFR) deliberated to introduce a 5-year exemption from CFE 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 application of the principle of grandfathering.
- However, if the company is set up in 2023 (or later), the first year of exemption from CVAE should have been 2024. However, since the 1ster In January 2024, a company can no longer apply for the first time for an exemption or an optional CVAE allowance. The company will therefore not be exempt from CVAE.
Warning
Pending the adoption of a budget for 2026, the special law no. 2025-1316 of 26 december 2025 ensures the operation of public services. It extends the 2025 budget provisions until the adoption of a 2026 budget law.
In the meantime, the information presented in this sheet, and in particular the rates and values, remain valid.
The amount of the CVAE is calculated as follows: Taxable value added x CVAE rate.
Thus, to calculate the CVAE, it is necessary to determine 2 elements :
- Taxable value added : basis of calculation obtained with accounting information
- CVAE rate : percentage which depends on the turnover achieved by the company
The minimum amount of CVAE due from the companies liable (turnover greater than €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 calculating the CVAE, it shall be determined as follows: Retained earnings – Chargeable expenses.
The taxable value added at the CVAE may not exceed a percentage of the turnover, it is capped à :
- 80% turnover for companies with a turnover of less than or equal to €7 600 000.
- 85% turnover for companies with a turnover greater than €7 600 000.
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 calculating the CVAE depends on the 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 deducted
- 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 that financial year is retained
- In case of company creation during the year : the 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 : the value added produced over the period from 1er the day following the end of the previous VSAC calculation period on December 31 of the taxation year.
Products to remember
The products to remember include:
- Turnover: sales (products and services), royalties (patents, licenses, trademarks) and capital gains on the sale of tangible or intangible assets
- Stored production and locked-in production
- Operating Grants
- Other current management income, excluding share of profit or loss on pooled transactions
- Transfers of expenses deductible from value added
- Revenues from amortized receivables relating to operating income.
Chargeable expenses
The chargeable expenses (to be deducted from retained earnings) include:
- Purchases of goods, raw materials and supplies
- Change in inventories
- Benefits and fees paid
- Outside services less rebates, rebates and rebates obtained
- Other current management 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 leasing agreement, or a lease agreement for a period of more than 6 months.
CVAE rate
To obtain the amount of the CVAE, the taxable value added is multiplied by the CVAE rate.
This rate depends on turnover excluding company tax, it is between 0% and 0.19% for 2026.
Revenue excluding 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 (CA - €500,000) /€2.5 million | 0.094% x (CA - €500,000) /€2.5 million |
Enter €3 million and €10 million | 0.063% + 0.113% x (CA - €3 million) /€7 million | 0.094% + 0.169% x (CA - €3 million) /€7 million |
Enter €10 million and €50 million | 0.175% + 0.013% x (CA - €10 million) / €40 million | 0.263% + 0.019% x (CA - €10 million) / €40 million |
More than €50 million | 0.19% | 0.28% |
To learn more about the developments of the CVAE, you can consult our brief:
Postponement of the abolition of the CVAE and creation of a supplementary contribution
Directorate of Legal and Administrative Information (Dila) - Prime Minister
Pour en savoir plus
Example :
A company has a turnover of €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 amount of the CVAE 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 in respect of 2026.
In addition, the CVAE is not due where its annual amount is less than or equal to €63.
Additional tax to the CVAE
One additional tax to the CVAE or additional tax for CCI: titleContent is added to the amount of the CVAE thus calculated.
It is collected for the benefit of CCI France and regional chambers of commerce and industry.
It is fixed at 9.23% the amount of the CVAE.
Some companies are exempt of that tax:
- Craftsmen 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
Ultimately, the amount to be paid by the company is calculated as follows: CVAE due + additional tax.
Example :
A company is liable for €412.50 under the CVAE. The additional tax for CCI costs 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
Payment of the CVAE
The company liable for the CVAE must pay it on its own initiativeHowever, it does not receive a tax assessment.
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
The CVAE is paid in one go by remote regulation on the online tax account of the company when carrying out the declaration of liquidation and regularization (also called definitive liquidation of CVAE), via form 1329-DEF.
This declaration shall take place no later than 2e working day next to 1er May of the year following the year of taxation.
When the payment deadline falls one saturday, a sunday or a statutory holiday, this date is postponed on the first following working day.
Declaration of liquidation and regularization of CVAE - form n°1329-DEF
Example :
The CVAE due in respect of 2025 must be paid by remote settlement by May 5, 2026.
Some specific deadlines shall apply in the following cases:
- Within 60 days of universal transmission of wealth
- Within 60 days of cessation of activity during the year
- Within 60 days of the judgment to open collective proceedings (safeguard, reorganization or liquidation), unless the opening of proceedings does not terminate the activity.
CVAE greater than €1,500
The CVAE is paid in 2 installments by remote regulation on the online tax account of the company, via the deposit statement n°1329-AC-SD:
- one first down payment equal to 50% of the CVAE due by June 15 of the taxation year
- one second down payment equal to 50% of the CVAE due by September 15 of the taxation year
When the payment deadline falls one saturday, a sunday or a statutory holiday, this date is postponed on the first following working day.
Example :
A company paid €4,800 of CVAE in 2025. In 2026, she must therefore pay her CVAE in the form of 2 installments : one by 15 June 2026, and a second by 15 September 2026.
In the event of excess due to overpayment of advance payments, the latter shall be reimbursed by the tax authorities, less any other direct taxes due.
In addition, the company must carry out a declaration of liquidation and regularization (also called definitive liquidation of CVAE), via form 1329-DEF. This declaration shall be made on the online tax account no later than 2e working day next to 1er May of the year following the year of taxation.
Prepayment statement CVAE - form n°1329-AC-SD
Declaration of liquidation and regularization of CVAE - form n°1329-DEF
Some specific deadlines shall apply for this declaration in the following cases:
- Within 60 days of Universal transmission of wealth (UTP)
- Within 60 days of cessation of activity during the year
- Within 60 days of the judgment to open collective proceedings (safeguard, reorganization or liquidation), unless the opening of proceedings does not terminate the activity.
Contribution on the added value of enterprises
Fee for Chamber of Commerce and Industry Expenses
Online service
Directorate of Legal and Administrative Information (Dila) - Prime Minister