Company Property Tax (CFE)
Verified 01 January 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister), Ministry of Finance
The companies' property tax (CFE) is a local tax payable by any company and person engaged in a self-employed professional activity, except where possible exemption. A specific scheme shall apply to new companies in the year of their creation.
General case
General case
The property contribution of companies must be paid by businesses and by the individual contractors (including micro-entrepreneurs), including those working at home or with their customers.
In order to be liable for the CFE, the taxpayer’s activity must fulfill the following conditions:
- The activity is carried out in France
- The activity has a habitual character : it is exercised repeatedly
- The activity is carried out at professional title : this excludes non-profit activities and persons who are limited to the management of their private assets
- The activity is self-employed : employees are not covered by the CFE
Please note
Individual businesses and entrepreneurs have to pay the CFE regardless of their legal status, the nature of their activity, their taxation regime and their nationality.
Rental and subletting of buildings
The activities of renting or subletting buildings are concerned by the CFE under the following conditions:
- Rental or subletting of bare buildings, provided that it generates a turnover or gross revenue excluding tax of at least €100,000. On the other hand, the CFE does not concern the rental and subletting of buildings nudes for residential use.
- Rental or subletting of furnished buildings, provided that it generates a turnover or gross revenue before tax of more than €5,000. The CFE does not concern the furnished rental of certain dwellings that are part of the principal residence of the owner.
Please note
The person liable for the CFE may be a company or a particular.
Taxpayers can be exempt from payment of the CFE as of right (automatically) or optional (upon request, with community approval).
FYI
A company is exempt from CFE in the year of its creation (only until 31 December of the current year). Then his tax base is cut in half the following year.
Automatic exemptions
The following individuals and organizations are exempt from CFE as of right and in permanent :
- Craftsmen and craftsmen working either for individuals with supplied materials or on their behalf with materials belonging to them, whether or not they have a sign or a shop, when they use only the competition of apprentices aged 20 years maximum at the beginning of the apprenticeship. They can get help from their spouses, Civil partnership partners and children.
- Taxi or ambulance drivers, owners or tenants of 1 or 2 cars, with a maximum of 7 seats (not including the driver's seat), that they drive or manage themselves, provided that the 2 cars are not in service at the same time and that they comply with the regulatory rates
- Independent Home Vendors (VDI), for their total gross remuneration of less than €7,930
- Cooperatives and unions of cooperative businesses of craftsmen, cooperative businesses and unions of cooperative businesses of boatmasters, maritime cooperative businesses
- Large seaports, autonomous ports, ports managed by local authorities, public institutions or mixed economy businesses (except marinas)
- Some fishermen, small-scale fishing businesses and maritime registrants
- Farmers, certain employer groups and certain EIG: titleContent
- Certain agricultural cooperatives and their unions
- Zoological establishments for their agricultural activity (care of animals as well as educational shows and activities)
- Cooperative and Participatory businesses (Scop)
- Private primary and secondary schools under contract with the State and higher education under contract or recognized as being of public utility
- Literature, science and arts teachers and primary school teachers who provide their teaching personally, either at their home or at the home of their pupils, or in a room without a sign and without special facilities
- Painters, sculptors, engravers and draftsmen considered as artists and selling only the product of their art. This includes graphic designers provided that their activity is limited to the creation of graphic works.
- Photographers authors, for their activity relating to the taking of pictures and the transfer of their works of art or copyright
- Authors, composers, choreographers, translators collecting copyrights, and certain categories of entertainment entrepreneurs (live performances)
- Lyrical and dramatic artists
- Press activities: publishers of periodicals, online press services, specialist press broadcasters
- Midwives and nursing attendants (unless they are nurses)
- Lawyers who have followed the training course sanctioned by the CAPA, the exemption is limited to 2 years from the start of activity
- Doctors and health assistants opening a secondary practice in a medical desert or in a commune of less than 2000 inhabitants
- Sportsmen for the sole practice of a sport
- Trade unions, whatever their legal form, and their unions for their activities relating to the study and defense of the collective rights and interests, material or moral, of their members or of the persons they represent
- HLM organizations and owners or tenants occasionally renting or subletting a part of their personal dwelling at a reasonable price (or furnished, provided that the dwelling is the principal residence of the subtenant)
- Operators of classified tourist furniture or bed and breakfast (unless otherwise decided by the municipality), provided that these premises are part of their personal dwelling (main or secondary residence outside the rental periods) and do not constitute the main or secondary dwelling of the tenant
- Companies for their biogas, electricity and heat production activity through methanization
- Activities of a social nature (except mutual societies, their unions, and provident societies)
- Companies created in a urban basin to be energized (BUD) between 1er January 2018 and December 31, 2022 and are exempt from income tax or business tax. The exemption is limited to 7 years from the creation.
- Companies located in a priority development area (PDA) between 1er January 2019 and December 31, 2022 and are exempt from income tax or business tax. The exemption is limited to 7 years from the creation.
- Local authorities, public institutions and State bodies
Optional exemptions
Voluntary exemptions are subject to approval of recipient communities of the contribution. These exemptions are generally temporary.
The companies eligible for the optional CFE exemption are:
- Companies located in the following areas:
- Regional Aid Areas (RAFAs)
- Investment Aid Zones for Small and Medium-sized companies (ZAIPME)
- zones France ruralities revitalization (ZFRR)
- Sensitive urban areas (ZUS)
- Priority areas of city policy (QPV)
- First generation urban free zones
- Second-generation urban free zones
- Urban free zones-third generation entrepreneurial territories
- Defense Restructuring Areas (ZRD)
- Job pools to be revitalized (BER)
- Free zones of activities (ZFA) in Guadeloupe, Guyana, Martinique, Reunion or Mayotte - Companies located in Corsica
- Rural doctors, medical assistants and veterinarians
- Young Innovative companies (JEI) and young university companies (JEU)
- Independent record stores (primarily engaged in the retail sale of phonograms)
- Retail establishments selling new books with the reference independent library label
- Companies of live performances : national theaters, theater tours, symphony concerts, musical performances and variety
- Municipal credit unions
Warning
The Young Innovative companies (JEI) , eligible for the CFE exemption must in principle comply with a threshold of 20% of their expenses allocated to research expenditure.
Where the taxpayer is entitled to an exemption, he must apply for it, as the case may be, in the Declaration No. 1447-M-SD (amending declaration) or inAnnex No 1447-E to be attached to Declaration No. 1447-M-SD.
The company must also attach a Declaration No. 1465-SD where the exemption concerns regional aid areas, investment aid areas for small and medium-sized companies and rural revitalization areas.
The request must be sent to the company Tax Office (SIE) on which it depends.
Amending Declaration 1447-M-SD (CFE)
Amending Declaration, Annex 1447-E (CFE)
Specific Amending Declaration 1465-SD (CFE)
Furthermore, on the basis of the deliberation of the municipalities, the creations and extensions of establishment may be exempted from CFE for a period of 3 years from the year following that of the creation or of the 2e year following the year in which the extension of establishment took place.
The creation of an establishment means any new establishment of a company in a municipality if it is not considered as a change of operator.
The extension of establishment means the net increase in the taxable amount compared to that of the previous year multiplied by the coefficient, applicable in respect of the CFE reference period, of either the annual update of the rental values for business premises or the annual flat-rate increase for industrial establishments.
To benefit from this exemption, the company must also carry out a Declaration No. 1447-M-SDfor each exempt establishment, to be sent to the tax office responsible for the establishment. It has to be done before 5 May 2025of the year following that of the extension of establishment.
The companies liable to the CFE are not not required to report annually their tax bases.
On the other hand, a declaration 1447-M-SD must be carried out by the company in one of the following situations :
- THE COMPANY application for an exemption : land use planning, live performance companies or innovative young company, for example
- THE COMPANY wants to report a change elements known to the administration, in particular:
- Increase or decrease in the area of the premises
- Change in the number of employees (tax credit, artisan reduction, etc.)
- Change in a tax element (power or number of installations)
- Exceeding the threshold €100,000 revenue (for bare rental real estate activities)
- Termination or closure of a facility or establishment
The declaration must be addressed to the company tax service (SIE) on which the company depends before the 2e working day next to 1er May (until 5 May 2026 for the 2027 CFE).
Calculation of the CFE
The CFE is calculated differently depending on whether or not the company has a premises (or land) for the exercise of its activity.
Company with premises or land
The CFE is calculated in relation to the rental value of immovable property subject to the property tax which the company used for its business activity in the penultimate year (year N-2).
Example :
To calculate the CFE due for 2026, it is necessary to take into account the commercial premises used in 2024 for the needs of the activity.
A variable rate according to the municipality (where the company has its principal place of business) is charged to the rental value to determine the amount of the CFE.
FYI
The tax authorities shall make available a new tool to view the tax rate applicable to your municipality. Simply indicate an accounting year, your region and then your department.
On the other hand, if the rental value of the premises is too low, the company must pay a minimum contribution. In this case, the amount of the CFE is determined based on turnover carried out over a period of 12 months (in year N-2).
In each tranche, the minimum CFE base and the applicable rate vary according to the municipality in which the company is domiciled. In other words, with equal turnover, 2 companies located in 2 different municipalities will not pay the same amount of CFE.
Please note
Where a company has more than one establishment, the CFE established on a minimum basis shall be due to the location of the main establishment. It's not always the head office.
Turnover produced in N-2 | Minimum CFE base due in 2025 (depending on the municipality) | Minimum CFE base due in 2026 (depending on the municipality) |
|---|---|---|
Enter €5,001 and €10,000 | Enter €243 and €579 | Enter €247 and €589 |
Enter €10,001 and €32,600 | Enter €243 and €1,158 | Enter €247 and €1,179 |
Enter €32,601 and €100,000 | Enter €243 and €2,433 | Enter €247 and €2,477 |
Enter €100,001 and €250,000 | Enter €243 and €4,056 | Enter €247 and €4,129 |
Enter €250,001 and €500,000 | Enter €243 and €5,793 | Enter €247 and €5,897 |
From €500,001 | Enter €243 and €7,533 | Enter €247 and €7,669 |
FYI
The company is exempt from minimum contributions if its annual turnover before tax in the penultimate year (N-2) has not exceeded €5,000.
When the company was set up the previous year (N-1), it benefits from this exemption if its annual turnover before tax in that first year ( N-1) has not exceeded €5,000.
Company without premises or land
If the contractor has no premises and carries out its activity at home (or its customers), the latter is still liable for the CFE. In this case, the amount of the CFE is determined based on turnover carried out over a period of 12 months (in year N-2).
In each tranche, the minimum CFE base and the applicable rate vary according to the municipality in which the company is domiciled. In other words, with equal turnover, 2 companies located in 2 different municipalities will not pay the same amount of CFE.
FYI
The tax authorities shall make available a new tool to view the tax rate applicable to your municipality. Simply indicate an accounting year, your region and then your department.
The place of domicile of the company may correspond to the place of residence of the individual contractor or at another location in application of a contract of commercial domiciliation.
Turnover produced in N-2 | Minimum CFE base due in 2025 (depending on the municipality) | Minimum CFE base due in 2026 (depending on the municipality) |
|---|---|---|
Enter €5,001 and €10,000 | Enter €243 and €579 | Enter €247 and €589 |
Enter €10,001 and €32,600 | Enter €243 and €1,158 | Enter €247 and €1,179 |
Enter €32,601 and €100,000 | Enter €243 and €2,433 | Enter €247 and €2,477 |
Enter €100,001 and €250,000 | Enter €243 and €4,056 | Enter €247 and €4,129 |
Enter €250,001 and €500,000 | Enter €243 and €5,793 | Enter €247 and €5,897 |
From €500,001 | Enter €243 and €7,533 | Enter €247 and €7,669 |
FYI
The company is exempt from minimum contributions if its annual turnover before tax in the penultimate year (N-2) has not exceeded €5,000.
When the company was set up the previous year (N-1), it benefits from this exemption if its annual turnover before tax in that first year (N-1) has not exceeded €5,000.
Reduction of the tax base
For the calculation of the CFE, the rental value is reduced from:
- 30% for industrial establishments
- 50% for pollution control installations: local authorities may increase this reduction to €100.
- 50% for equipment intended to save energy or reduce noise: local authorities may increase this reduction to 100%.
- 1/3 for airports
- 100% for specific port handling facilities or facilities which have been the subject of a transfer of rights in rem to a terminal operator, for the first 2 years in respect of which the goods fall within the taxable bases of that operator. The rate is reduced to €75, 50% and 25% for each of the following 3 years.
- 25% in case of implantation in Corsica
Please note
For seasonal companies, the overall rental value of property subject to property taxation is reduced according to the period of inactivity (e.g. restaurants, cafés).
In addition, the company liable for the CFE benefits from a reduction of its tax base (rental value or turnover) in the following cases:
- Craftsman (not exempt from CFE in full) employing 3 employees maximum: reduction of 75% for 1 employee, 50% for 2 employees and 25% for 3 employees (excluding apprentices). This reduction applies provided that the remuneration for work (profit, wages paid and social contributions) represents more than 50% the total turnover including VAT of the craftsman.
- In case of implantation in Corsica: reduction of 25%
Please note
The year after their creation, the new companies benefit from a reduction of 50% of their tax base.
Additional tax and management fees
To the amount of the CFE thus calculated is added a additional tax to the CFE. It is fixed at 1.12% the amount of the CFE and collected for the benefit of CCI France and the regional chambers of commerce and industry.
Some companies are exempt of that tax:
- Craftsmen registered in the directory of trades 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 addition, the company must pay management fees local taxation equivalent to 1% the amount of the CFE and the additional tax.
FYI
Ultimately, the amount to be paid by the company is calculated as follows: CFE due + additional tax + management fees.
Example :
A company is liable for €5,500 under the CFE. The additional fee therefore amounts to €61.61. The management fees are added, they are set at about €55.61 (i.e. 1% 5 500 + 61,61).
In total, the company must pay an amount of €5,617.21.
The company liable to the CFE receives a dematerialized tax notice (not by post) on its online tax account. This tax notice indicates the amount of the CFE and the time to pay it.
Payment terms vary by amount of CFE paid in the previous year by the company.
CFE less than or equal to €3,000
The amount of the CFE must be paid by 15 December 2025 (inclusive).
FYI
When the deadline for payment or withdrawal of the CFE coincides with a Saturday, Sunday or public holiday, it is extended to 1er business day next.
The company has the choice between the following payment methods:
- Payment on the internet : default method of payment, the company itself makes the online payment of the contribution. This mode is mandatory for companies under the GIP.
- or via the online tax account
- or via the Portailpro account
- Monthly Direct Debit : optional payment method, the company is taken automatically every 15th of the month from January to October. Each levy corresponds to one tenth of the CFE amount. The option is possible until June 30.
- Direct debit at maturity : optional method of payment, the company is taken automatically at maturity. The option is possible until November 30.
CFE greater than €3,000
The company must pay a down payment equal to 50% of the CFE paid in the previous year. The amount of the deposit is indicated on a advance payment notice dematerialized, available on the online tax account or the Portailpro account of the company.
The deposit must be paid in general between 26 may and 16 june (inclusive).
The remaining CFE balance must be settled in general by 15 December (included).
FYI
When the deadline for payment or withdrawal of the CFE coincides with a Saturday, Sunday or public holiday, it is extended to 1er business day next.
The company has the choice between the following payment methods:
- Payment on the internet via the online tax account : default method of payment, the company itself makes the online payment of the contribution. This mode is mandatory for companies under the GIP.
- Monthly Direct Debit : optional payment method, the company is taken automatically every 15th of the month from January to October. Each levy corresponds to one tenth of the CFE amount. The option is possible until June 15.
- Direct debit at maturity : optional method of payment, the company is taken automatically at maturity. The option is possible until May 31 for the deposit and until November 30 for the payment of the balance.
Please note
Since 1er January 2024, companies subject to CFE that resident abroad (e.g. bare office rental companies) can pay their CFE by transfer, directly operated on the Treasury account. This right applies to residents of States listed on a list defined by order.
In case of transfer or transfer of the company, the new operator must subscribe to a declaration 1447-C-SD (said initial declaration) before 1er January of the year following the year of change. The declaration must be sent to the company Tax Office (SIE).
Initial Declaration 1447-C-SD (CFE)
Example :
In the event of a change of operator in 2025, the person liable must make the 1447-C declaration no later than 31 December 2025 for the establishment of the CFE due in 2026.
If the change takes place during the year, the former operator remains liable for the CFE for the whole year. The new operator is then not taxable.
For the two years following the year of the change, the new operator is taxed on the rental value of the real estate that he has disposed of (for the exercise of his activity) on December 31 of his first year of activity.
Please note
In case of cessation of activity during the year, the company is not liable to the CFE for the remaining months.
However, the CFE is due for Environmentally Classified Installations (ICPE) during the period of rehabilitation or rehabilitation of the site.
Infographie - 6 key questions about the CFE
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What is CFE?
It's a local tax owed by companies. The CFE is one of the two components of the territorial economic contribution (CET), along with the company value added levy (CVAE).
Who has to pay the CFE?
- businesses (SARL, SAS, SA, SCI for example).
- Individual entrepreneurs (including micro-entrepreneurs), including those working at home or with their clients. The turnover must be more than 5,000 €.
Which activities are covered by the CFE?
The activity must be carried out in France, in a usual and self-employed manner. It can be commercial, artisanal or liberal.
Can we not pay the CFE?
There are 2 types of exemptions:
- Permanent (automatic)
- Temporary (subject to conditions and on request)
Note: the year of its creation, the company is exempt from CFE.
How is the CFE calculated?
The CFE is based on the rental value of the real estate used by the company in year N-2, that is to say 2 years before the taxation year.
If the company does not have premises, its CFE is calculated on the basis of its turnover, based on a minimum contribution determined according to a scale updated each year.
In both cases, the tax rate varies according to the municipality in which the company is domiciled.
When and how to pay the CFE?
Amount less than €3,000: the CFE is to be paid in full before December 15.
In other cases, the company pays an initial deposit equal to 50% of the CFE before 15 June. The remaining balance shall be paid before 15 December.
New company (launched this year)
General case
The property contribution of companies must be paid by businesses and by the individual contractors (including micro-entrepreneurs), including those working at home or with their customers.
In order to be liable for the CFE, the taxpayer’s activity must fulfill the following conditions:
- The activity is carried out in France
- The activity has a habitual character : it is exercised repeatedly.
- The activity is carried out at professional title : this excludes non-profit activities and persons who are limited to the management of their private assets.
- The activity is self-employed : employees are not covered by the CFE
Individual businesses and entrepreneurs have to pay the CFE regardless of their legal status, the nature of their activity, their tax regime and their nationality.
Rental and subletting of buildings
The activities of leasing or subleasing of bare buildings are concerned by the CFE when they generate a turnover or gross revenue excluding tax of at least €100,000.
On the other hand, the CFE does not concern activities of leasing and subleasing of buildings nudes for residential use. The CFE does not concern nor the furnished rental of certain dwellings that are part of the owner's main residence.
FYI
A company is exempt from CFE in the year of its creation (only until 31 December of the year of the start of the activity).
A company is exempt from CFE in the year of its creation (only until 31 December of the year of the start of the activity). It also benefits from a reduction in its tax base the following year.
The company must make the request in its Declaration No. 1447-C-SD (so-called initial declaration) addressed to the company Tax Office (SIE) on which it depends.
Initial Declaration 1447-C-SD (CFE)
Subsequently, the company may be able to benefit from an exemption as of right or optional (with community approval).
Automatic exemptions
The following individuals and organizations are exempt from CFE as of right and in permanent :
- Craftsmen and craftsmen working either for individuals with supplied materials or on their behalf with materials belonging to them, whether or not they have a sign or a shop, when they use only the competition of apprentices aged 20 years maximum at the beginning of the apprenticeship. They can get help from their spouses, Civil partnership partners and children.
- Taxi or ambulance drivers, owners or tenants of 1 or 2 cars, with a maximum of 7 seats (not including the driver's seat), that they drive or manage themselves, provided that the 2 cars are not in service at the same time and that they comply with the regulatory rates
- Independent Home Vendors (VDI), for their total gross remuneration of less than €7,930
- Cooperatives and unions of cooperative businesses of craftsmen, cooperative businesses and unions of cooperative businesses of boatmasters, maritime cooperative businesses
- Major seaports, autonomous ports, ports managed by local authorities, public institutions or mixed economy businesses (except marinas)
- Some fishermen, small-scale fishing businesses and maritime registrants
- Farmers, certain employer groups and certain EIG: titleContent
- Certain agricultural cooperatives and their unions
- Cooperative and Participatory businesses (Scop)
- Private primary and secondary schools under contract with the State and higher education under contract or recognized as being of public utility
- Literature, science and arts teachers and primary school teachers who provide their teaching personally, either at their home or at the home of their pupils, or in a room without a sign and without special facilities
- Painters, sculptors, engravers and draftsmen considered as artists and selling only the product of their art
- Photographers authors, for their activity relating to the taking of pictures and the transfer of their works of art or copyright
- Authors, composers, choreographers, translators collecting copyrights, and certain categories of entertainment entrepreneurs (live performances)
- Lyrical and dramatic artists
- Press activities: publishers of periodicals, online press services, specialist press broadcasters
- Midwives and nursing attendants (unless they are nurses)
- Lawyers who have followed the training course sanctioned by the CAPA, the exemption is limited to 2 years from the start of activity
- Doctors and health assistants opening a secondary practice in a medical desert or in a commune of less than 2000 inhabitants
- Sportsmen for the sole practice of a sport
- Trade unions, whatever their legal form, and their unions for their activities relating to the study and defense of the collective rights and interests, material or moral, of their members or of the persons they represent
- HLM organizations and owners or tenants occasionally renting or subletting a part of their personal dwelling at a reasonable price (or furnished, provided that the dwelling is the principal residence of the subtenant)
- Operators of classified tourist furniture or bed and breakfast (unless otherwise decided by the municipality), provided that these premises are part of their personal dwelling (main or secondary residence outside the rental periods) and do not constitute the main or secondary dwelling of the tenant
- Companies for their biogas, electricity and heat production activity through methanization
- Activities of a social nature (except mutual societies, their unions, and provident societies)
- Companies created in an urban basin to be energized (BUD) between 1er January 2018 and December 31, 2022 and are exempt from income tax or business tax. The exemption is limited to 7 years from the creation.
- Companies located in a priority development area (PDA) between 1er January 2019 and December 31, 2022 and are exempt from income tax or business tax. The exemption is limited to 7 years from the creation.
- Local authorities, public institutions and State bodies
Optional exemptions
Voluntary exemptions are subject to approval of recipient communities of the contribution. These exemptions are usually temporary.
The companies benefiting from the optional CFE exemption are as follows:
- Companies located in the following areas:
- Regional Aid Areas (RAFAs)
- Investment aid zones for small and medium-sized companies
- Rural revitalization areas (ZRR) and zones France ruralités revitalization (FRR)
- Sensitive urban areas (ZUS)
- Priority areas of city policy (QPV)
- First generation urban free zones
- Second-generation urban free zones
- Urban free zones-third generation entrepreneurial territories
- Defense Restructuring Areas (ZRD)
- Job pools to be revitalized (BER)
- Free zones of activities (ZFA) in Guadeloupe, Guyana, Martinique, Reunion or Mayotte - Companies located in Corsica
- Rural doctors, medical assistants and veterinarians
- Young Innovative companies (JEI) and young university companies (JEU)
- Independent record stores (primarily engaged in the retail sale of phonograms)
- New book retail establishments with the independent reference bookstore label
- Companies of live performances : national theaters, theater tours, symphony concerts, musical performances and variety
- Municipal credit unions
Where the person liable is entitled to an exemption from CFE, he must apply for it, as the case may be, in the Declaration No. 1447-C-SD (so-called initial declaration) or in theAnnex No 1447-E to be attached to Declaration No. 1447-C-SD.
The company must also attach a Declaration No. 1465-SD where the exemption concerns regional aid areas, investment aid areas for small and medium-sized companies and rural revitalization areas.
The request must be sent to the company Tax Office (SIE) on which it depends.
Initial Declaration 1447-C-SD (CFE)
Initial Declaration, Annex 1447-E (CFE)
Specific Amending Declaration 1465-SD (CFE)
Furthermore, on the basis of the deliberation of the municipalities, the creations and extensions of establishment may be exempted from CFE for a period of 3 years from the year following that of the creation or of the 2e year following the year in which the extension of establishment took place.
The creation of an establishment means any new establishment of a company in a municipality if it is not considered as a change of operator.
The extension of establishment means the net increase in the taxable amount compared to that of the previous year multiplied by the coefficient, applicable in respect of the CFE reference period, of either the annual update of the rental values for business premises or the annual flat-rate increase for industrial establishments.
In order to benefit from this exemption, the company must Declaration No. 1447-M-SD to be sent to the tax office responsible for the establishment. It must be done before the 2nde working day next to 1er May of the year following that of the extension of establishment (i.e. May 5, 2025).
THEyear of its creation, the company must perform a declaration 1447-C-SD (so-called initial declaration) to benefit from a total exemption from CFE.
The declaration is to be sent to the companies' tax office before 31 December so that the tax elements are established for the following year.
Taxable amount, exemptions, reductions
Business premises and industrial establishments
CFE Minimum Scale
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