Does a professional working at home or with his clients have to pay the CFE?
Verified 01 January 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The company property tax (CFE) is a local tax due by all professionals : businesses and individual entrepreneurs, including micro-entrepreneurs.
The CFE is due even if the professional has no premises and carries out its activity at home (or at its customers).
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
The place of domicile can match to place of residence of the trader or to another location on the application of a contract of commercial domiciliation.
Turnover produced in N-2 | Minimum CFE base due in 2024 (depending on the municipality) | Minimum CFE base due in 2025 (depending on the municipality) |
|---|---|---|
Enter €5,001 and €10,000 | Enter €237 and €565 | Enter €243 and €579 |
Enter €10,001 and €32,600 | Enter €237 and €1,130 | Enter €243 and €1,158 |
Enter €32,601 and €100,000 | Enter €237 and €2,374 | Enter €243 and €2,433 |
Enter €100,001 and €250,000 | Enter €237 and €3,957 | Enter €243 and €4,056 |
Enter €250,001 and €500,000 | Enter €237 and €5,652 | Enter €243 and €5,793 |
From €500,001 | Enter €237 and €7,349 | Enter €243 and €7,533 |
FYI
The professional is CFE exempt if its annual turnover is less than or equal to €5,000.
The year of creation of his company, the professional benefits from a exemption from CFEHe doesn't have to pay anything. He must address a declaration 1447-C-SD (so-called initial declaration) to the tax office of the companies to which it belongs, before 31 December.
Taxable amount, exemptions, reductions
Minimum contribution