Does a micro-entrepreneur have to pay the company property tax (CFE)?

Verified 26 March 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister), Ministry of Finance

Micro-entrepreneurs are liable for the companies' property tax (CFE). In some cases, they may benefit from exemptions.

The micro-entrepreneur is subject to the company property tax (CFE) under the same conditions as any other company: the activity must be exercised in France, in a professional capacity, in a usual and independent manner (self-employed).

Where its activity relates to the letting or subletting of immovable property, the same additional conditions relating to the amount of the HVAC: titleContent are required:

  • Rental or subletting of bare buildings : HVAC: titleContent at least equal to €100,000 (the CFE does not concern the rental and subletting of buildings nudes for residential use)
  • Rental or subletting of furnished buildings: HVAC: titleContent greater than €5,000 (the CFE is not due when the furnished rental relates to a dwelling included in the principal residence of the owner.

Please note

Where the micro-entrepreneur is liable for the CFE, he shall also be subject to the additional tax to the CFE which amounts to 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).

It must also pay management fees the amount of which is 1% the total of the CFE and the additional tax.

More information is available on the sheet detailing the company property tax (CFE).

Exempt activity

Certain activities may allow the micro-entrepreneur to benefit from a CFE exemption. These activities include:

  • Craftsman working alone (or with a very small workforce: family, apprentice...)
  • Taxi driver or ambulance (under certain conditions)
  • Artist-author (except for software authors)
  • Independent Home Seller (VDI) (under certain conditions)
  • Owner who rents a furnished part of his house
  • Sporty
  • Farmer
  • Fisherman using 2 boats maximum
  • Lawyer (exemption for 2 years after graduation)

For a complete list of exemptions, see our fact sheet on the company property tax (CFE).

Please note

The micro-entrepreneur is also exempt from CFE in year N when his annual turnover did not exceed €5,000 in the reference year (N-2).

First year of operation: how to apply for a CFE exemption

The micro-entrepreneur is exempted from the payment of the CFE in the first year of activity, regardless of the date of creation. He has nothing to pay.

To benefit from this exemption, he must nevertheless make an initial declaration 1447-C-SD (cerfa No. 14187*16) no later than 31 December of the year in which the activity was created. This statement must be addressed by post to the EIS on which it depends.

Initial Declaration 1447-C-SD (CFE)

Who shall I contact

Please note

The year following the year of creation (1re taxation year), the micro-entrepreneur benefits from a reduction of 50% its tax base at the CFE.

The CFE is calculated differently depending on the micro-entrepreneur has or does not have a room (or land) for the exercise of its activity.

It has a premises or land

The CFE is calculated on the basis of the rental value of immovable property subject to property tax and assigned to professional activity in the penultimate year (year N-2).

To determine the amount of the CFE, a variable rate is then applied to this value depending on the municipality in which the company is domiciled (for the same CA: titleContent, the amount of the CFE may therefore vary from one municipality to another).

When this rental value is too weak, the calculation shall be carried out in accordance with minimum base, variable according to the municipality of domicile, and the amount of which depends of turnover carried out over a period of 12 months in N-2.

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

He practices from home or at his clients

If the micro-entrepreneur does not have a premises and carries out its activity at home (or his clients), he is still liable for 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 micro-entrepreneur is exempt from minimum contributions if the HVAC: titleContent that he 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. However, the application of this exemption threshold may require recalculation of this HVAC: titleContent over 12 months by means of a calculation at pro rata temporis (based on actual operating time).

The company liable to the CFE receives a dematerialized tax notice (not by post) on its online tax account.

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:
  • 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 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 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

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 .

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