Company Property Tax (CFE)

Verified 02 April 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

The companies' property contribution (CFE) may be due, when the conditions are met, in particular by any business, any entity without legal personality or everything individual contractor (including micro-entrepreneurs), including if he carries out his activity at home or at his clients' homes.

Example :

Unincorporated entities may, for example, be boards (municipal boards, etc.), certain university foundations, divisions, or mutual funds

There are a number of general conditions to be subject to the CFE. However, additional conditions are required for the rental and subletting of buildings.

General case

Regardless of the nature of the activity, the tax regime or the nationality of a taxpayer, the CFE is payable when the following conditions are met:

  • 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.
Rental and subletting of buildings

Regardless of the nature of the activity, the tax regime or the nationality of a taxpayer, the CFE is payable when the following conditions are met:

  • 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.

When the activity concerns the rental or subletting of buildings, the CFE is due in the following situations:

  • Rental or subletting of bare buildings : the turnover or gross revenue before tax must be at least equal to €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: the turnover or gross revenue before tax must be greater than €5,000. However, the CFE is not due when the furnished rental relates to a dwelling included in the principal residence of the owner.

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 automatic exemption is usually permanent although there are some exceptions. The persons and bodies benefiting from this exemption by operation of law are:

Permanent automatic exemption
  • 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 under contract. 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)
  • 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)
Temporary automatic exemption
  • Companies created in a urban basin to be energized (BUD) between 1er January 2018 and December 31, 2026 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 (ZDP: titleContent) between 1er January 2019 and December 31, 2027 and are exempt from income tax or business tax. The exemption is limited to 7 years from the creation
  • Lawyers who have followed the training course sanctioned by the CAPA, the exemption is limited to 2 years from the start of activity

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 Support Areas for Small and Medium-Sized companies (ZAIPME)
    • Areas France ruralities revitalization (ZFRR)
    • Sensitive urban areas (SUZs)
    • Priority areas of city policy (QPV)
    • Defense Restructuring Areas (ZRD)
    • Employment pools to be revitalized (BER)
    • Free zones of activities (ZFA) in Guadeloupe, French Guiana, Martinique, Reunion or Mayotte
  • Companies located in Corsica
  • Doctors and health assistants opening a secondary practice in a medical desert or in a commune of less than 2000 inhabitants
  • Rural Veterinarians
  • Young innovative companies (JEI), growth companies (JEC), academics (JEU) or impact companies (JEII)
  • 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

There is also an optional exemption for 3 years in case of establishment or extension of an establishment.

On the deliberation of the communes, 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 of the year following that of the extension of establishment.

Amending Declaration 1447-M-SD (CFE)

Application for exemption

The rules vary depending on whether the exemption is optional or granted by operation of law.

Répondez aux questions successives et les réponses s’afficheront automatiquement

Automatic exemption

Taxpayers who benefit from a CFE exemption by operation of law are in principle exempt from reporting.

By way of exception, some taxpayers benefit from this exemption as of right only after a declaration has been lodged: for example, specialist press broadcasters or companies of methanization agricultural.

The taxpayers concerned by this obligation must then deposit the Declaration No. 1447-M-SD optionally accompanied byAnnex No 1447-E if the activity is not listed on the first form No. 1447-M-SD

The declaration must be lodged in paper version the EIS on which the company depends.

Optional exemption

Where the taxpayer is entitled to an optional exemption, he must apply for it.

This is done using the form No. 1447-M-SD (amending declaration), possibly accompanied byAnnex No 1447-E if the activity is not listed on the first form No. 1447-M-SD

Concerning certain specific activities, the filing of the form No. 1447-M-SD must be completed by the form No. 1465-SD . This applies, for example, to companies located in regional aid zones (ZAFR), investment aid zones for small and medium-sized companies (ZAIPME) or rural France (ZFRR).

Each form must be filed in paper version the EIS on which the company depends.

Who shall I contact

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, including:
    • 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

Amending Declaration 1447-M-SD (CFE)

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).

Who shall I contact

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
Actual tax base

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.

In other words, for equal turnover, two companies located in two different municipalities will not pay the same amount of CFE.

The tax administration provides an online service to view the tax rate applicable for each municipality.

Simply indicate an accounting year, the region and then the department:

Know the local direct tax rates by municipality

Minimum tax base

The taxable person's actual tax base (rental value of real estate allocated to the activity in N-2) must not be less than one base minimum, variable according to the municipality in which the company is domiciled.

If this is the case, the calculation of the CFE is then made from this minimum base (and not the rental value of the professional property), the amount of which depends of turnover carried out over a period of 12 months (in year N-2).

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.

Tableau - Minimum contribution due in 2026 based on turnover in year N-2

Turnover (excluding taxes) realized in N-2

Minimum CFE base

due in 2026

(depending on the municipality)

Not more than €100,00

Enter €250 and €597

Enter €10,001 and €32,600

Enter €250 and €1,194

Enter €32,601 and €100,000

Enter €250 and €2,509

Enter €100,001 and €250,000

Enter €250 and €4,183

Enter €250,001 and €500,000

Enter €250 and €5,974

From €500,001

Enter €250 and €7,769

Company without premises or land

If the contractor does not have premises and carries out its activity at home (or its customers), the latter is still liable to the CFE.

The amount of the CFE is then calculated by applying a certain rate to a minimum tax base. These two parameters vary according to the municipality of domicile.

FYI  

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.

The amount of this minimum base shall be determined in accordance with slice in which the HVAC: titleContent of the year N-2. In other words, two companies belonging to the same HVAC tranche but located in two different municipalities will not pay the same amount of CFE.

Tableau - Minimum contribution due in 2026 based on turnover in year N-2

Turnover (excluding taxes) realized in N-2

Minimum CFE base

due in 2026

(depending on the municipality)

Not more than €100,00

Enter €250 and €597

Enter €10,001 and €32,600

Enter €250 and €1,194

Enter €32,601 and €100,000

Enter €250 and €2,509

Enter €100,001 and €250,000

Enter €250 and €4,183

Enter €250,001 and €500,000

Enter €250 and €5,974

From €500,001

Enter €250 and €7,769

FYI  

The company is exempt from CFE if the HVAC: titleContent that it achieved the penultimate year (N-2) did not exceed €5,000.

Where the company was set up in the previous year (N-1), it shall benefit from this exemption if the HVAC: titleContent that she achieved during this first year (N-1) did not exceed €5,000. The application of this exemption threshold may, however, require recalculation of this HVAC: titleContent over 12 months by means of a calculation at pro rata temporis (based on actual operating time).

The tax administration provides an online service to view the tax rate applicable for each municipality.

Simply indicate an accounting year, the region and then the department:

Know the local direct tax rates by municipality

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 the event ofestablishment 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

When the company is liable for the CFE (non-exempt company) it must also pay a additional tax to the CFE which is fixed at 1.12% the amount of the tax base at the CFE (this base is calculated on the basis of the rental value of the immovable property, or failing that, of the turnover). This additional tax is collected in favor of CCI France and regional chambers of commerce and industry.

Some companies are exempt of that tax:

  • Craftsmen registered in the National Register of companies (RNE) as a company in the trades and crafts sector and not included 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.

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

In general, the amount of the CFE must be paid by 15 december (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. This remote regulation can be carried out:
  • 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.

Please note

The payment of the CFE by transfer is possible only in one case: where the company liable for payment is not resident in France and is a resident of one of the countries listed in a list defined by order.

With regard to the additional tax to the CFE (CCI tax), the payment must be made on another platform when its debtor is a micro-entrepreneur: the latter must then make the payment by connecting to his account on the site www.auto-entrepreneurs.urssaf.fr .

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 (or via the online tax account, or via the Portailpro.gouv account): default method of payment, the company itself makes the online payment of the contribution. This remote regulation is mandatory for companies falling 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

The payment of the CFE by transfer is possible only in one case: where the company liable for payment is not resident in France and is a resident of one of the countries listed in a list defined by order.

With regard to the additional tax to the CFE (CCI tax), the payment must be made on another platform when its debtor is a micro-entrepreneur: the latter must then make the payment by connecting to his account on the site www.auto-entrepreneurs.urssaf.fr .

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 the year following the year of change. The declaration must be sent to the company Tax Office (SIE).

Who shall I contact

Example :

In the event of a change of operator in 2026, the person liable must make the 1447-C-SD declaration no later than 31 December 2026 for the establishment of the CFE due in 2027.

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.

New company (launched this year)

The companies' property contribution (CFE) may be due, when the conditions are met, in particular by any business, any entity without legal personality or everything individual contractor (including micro-entrepreneurs), including if he carries out his activity at home or at his clients' homes.

Example :

Unincorporated entities are, for example, boards (municipal boards, etc.), certain university foundations, divisions, or mutual funds.

There are a number of general conditions to be subject to the CFE. However, additional conditions are required for the rental and subletting of buildings.

General case

Regardless of the nature of the activity, the tax regime or the nationality of a taxpayer, the CFE is payable when the following conditions are met:

  • 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.
Rental and subletting of buildings

Regardless of the nature of the activity, the tax regime or the nationality of a taxpayer, the CFE is payable when the following conditions are met:

  • 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.

When the activity concerns the rental or subletting of buildings, the CFE is due in the following situations:

  • Rental or subletting of bare buildings : the turnover or gross revenue before tax must be at least equal to €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: the turnover or gross revenue before tax must be greater than €5,000. However, the CFE is not due when the furnished rental relates to a dwelling included in the principal residence of the owner.

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.

In order to benefit from this exemption, the company must apply for it through the Declaration No. 1447-C-SD (so-called initial declaration).

This form must be filed in paper version the EIS on which the company depends.

Who shall I contact

However, the taxpayer can download the required form online in order to complete it, in particular by logging in to his online tax account or to the platform Portailpro.

Subsequently, the company may be able to benefit from an exemption as of right (automatic) or optional (upon request, with community approval).

Automatic exemptions

The automatic exemption is usually permanent although there are some exceptions. The persons and bodies benefiting from this exemption by operation of law are:

Permanent automatic exemption
  • 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 under contract. 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)
  • 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)
Temporary automatic exemption
  • Companies created in a urban basin to be energized (BUD) between 1er January 2018 and December 31, 2026 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 (ZDP: titleContent) between 1er January 2019 and December 31, 2027 and are exempt from income tax or business tax. The exemption is limited to 7 years from the creation
  • Lawyers who have followed the training course sanctioned by the CAPA, the exemption is limited to 2 years from the start of activity

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 Support Areas for Small and Medium-Sized companies (ZAIPME)
    • Areas France ruralities revitalization (ZFRR)
    • Sensitive urban areas (SUZs)
    • Priority areas of city policy (QPV)
    • Defense Restructuring Areas (ZRD)
    • Employment pools to be revitalized (BER)
    • Free zones of activities (ZFA) in Guadeloupe, French Guiana, Martinique, Reunion or Mayotte
  • Companies located in Corsica
  • Doctors and health assistants opening a secondary practice in a medical desert or in a commune of less than 2000 inhabitants
  • Rural Veterinarians
  • Young innovative companies (JEI), growth companies (JEC), academics (JEU) or impact companies (JEII)
  • 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

There is also an optional exemption for 3 years in case of establishment or extension of an establishment.

On the deliberation of the communes, 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 of the year following that of the extension of establishment.

Amending Declaration 1447-M-SD (CFE)

Application for exemption

The rules vary depending on whether the exemption is optional or granted by operation of law.

Répondez aux questions successives et les réponses s’afficheront automatiquement

Automatic exemption

Taxpayers who benefit from a CFE exemption by operation of law are in principle exempt from reporting.

By way of exception, some taxpayers benefit from this exemption as of right only after a declaration has been lodged: for example, specialist press broadcasters or companies of methanization agricultural.

The taxpayers concerned by this obligation must then deposit the Declaration No. 1447-M-SD optionally accompanied byAnnex No 1447-E if the activity is not listed on the first form No. 1447-M-SD

The declaration must be lodged in paper version the EIS on which the company depends.

Optional exemption

Where the taxpayer is entitled to an optional exemption, he must apply for it.

This is done using the form No. 1447-M-SD (amending declaration), possibly accompanied byAnnex No 1447-E if the activity is not listed on the first form No. 1447-M-SD

Concerning certain specific activities, the filing of the form No. 1447-M-SD must be completed by the form No. 1465-SD . This applies, for example, to companies located in regional aid zones (ZAFR), investment aid zones for small and medium-sized companies (ZAIPME) or rural France (ZFRR).

Each form must be filed in paper version the EIS on which the company depends.

Who shall I contact

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.

Initial Declaration 1447-C-SD (CFE)

Who shall I contact

FAQ