Does a professional working at home or with his clients have to pay the CFE?
Verified 26 March 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The company property tax (CFE) is a local tax due by all professionalsincluding: 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).
Calculation of the CFE
Where the trader does not have premises, the amount of the CFE is calculated by applying a certain rate (set by the local authority) to a minimum tax base.
The amount of this minimum base varies according to the municipality of domicile and the slice in which the HVAC: titleContent of year N-2:
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 (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 professional is CFE exempt if its CA: titleContent reference is less than or equal to €5,000.
Declaration to be made
Although the professional benefits from a exemption from CFE during his first year of activity, he must still send a declaration 1447-C-SD (so-called initial declaration) to the company tax office (SIE) to which it depends, before 31 December of that same year.
This declaration can be sent in several ways:
- Either by connecting to his online tax account
- Either by connecting to his Portailpro account
- Either by post:
FYI
No other annual declaration must be made in subsequent years, except in the event of a change in the situation of the person liable (Form No. 1447-M-SD) or cessation of activity.
Payment of the CFE
Following receipt of the tax notice (only by dematerialized means, the payment of the CFE can generally be made in 3 different ways:
- Payment on the internet : either via the online tax account, or via the Portailpro.gouv account
- Monthly Direct Debit
- Direct debit at maturity
Taxable amount, exemptions, reductions
Minimum contribution