Fees for consular room expenses (individual businesses and businesses)

Verified 01 January 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Companies must pay specific charges for the financing of consular chambers: charges for chambers of commerce and industry (TCCI), charges for the costs of chambers of trade (known as the "CMA tax"), charges for the costs of chambers of agriculture.

The Chamber of Commerce and Industry Expense Tax (CICT) is payable by the company or business that carries out the activity at 1er January.

It consists of 2 contributions following:

Warning  

Pending the adoption of a budget for 2026, the special law no. 2025-1316 of 26 december 2025 ensures the operation of public services. It extends the 2025 budget provisions until the adoption of a 2026 budget law.

In the meantime, the information presented in this sheet, and in particular the rates and values, remain valid.

Additional company Property Tax (CFE)

It is due by the persons liable for the company property tax (CFE). It has the same tax base as the CFE.

For 2026, the rate of the additional tax to the CFE is set at 1.12%.

Local tax management fees are added to this tax. They amount to 9% the amount of the additional tax to the CFE.

Please note

Companies with an annual turnover below €5,000 are exempt from the minimum company contribution (CFE) and additional CFE tax

The following companies are exempt :

  • Sole proprietorships or businesses exclusively engaged in non-commercial activity (liberal professions for example)
  • Craftsmen registered in RNE: titleContent and not registered on the list of electors of the CCI of their constituency
  • Agricultural Cooperatives
  • Furnished accommodation for rent who rent part of their personal dwelling

Additional company Value Added Tax (CVAE)

This additional tax to the CVAE only applies to companies whose turnover before tax is greater than €500,000.

It is collected for the benefit of CCI France and regional chambers of commerce and industry.

For 2026, its rate shall be 9.23%.

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

The tax for expenses of chambers of trades is due by companies and businesses artisanal registered in RNE: titleContent as a company in the trades and crafts sector.

Warning  

Pending the adoption of a budget for 2026, the special law no. 2025-1316 of 26 december 2025 ensures the operation of public services. It extends the 2025 budget provisions until the adoption of a 2026 budget law.

In the meantime, the information presented in this sheet, and in particular the rates and values, remain valid.

The amount of the CMA fee depends on the department in which the company is located:

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Bas-Rhin, Haut-Rhin and Moselle

The tax for chamber of trades expenses includes only a fixed fee. It is equal to €32.

A management fee is added to this tax and amounts to 5% the amount of the tax.

Other departments

The CMA tax consists of the following two elements:

  • Maximum fixed fee from €157. The amount varies according to the regional chambers of trades.
  • Additional duty the companies' property tax (CFE), the amount of which (reviewed each year before April 15) is between 60% and 90% the amount of the fixed duty. This additional duty is claimed only from craftsmen taxed at the CFE.

Management fees are added and amount to 9% the amount of the tax.

FYI  

Craftsmen working alone or with the assistance of a family workforce, exempt from CFE, pay only the fixed tax duty.

Warning  

Businesses or companies with an amount of turnover or revenue equal to or less than €5,000 are exempt from business property tax (CFE) and tax for the costs of chambers of trades and crafts.

It is due by the owners or usufructuaries from unbuilt properties, at 1er January of the taxation year.

It shall be calculated on the same basis as the property tax on unbuilt properties (TFPNB), i.e. on the cadastral rental value of the land less 20% of its amount. As soon as a piece of land is subject to the TFPNB, the tax for expenses of agricultural chambers is also due, even if it has no agricultural or horticultural purpose or use.

The tax is established on the same tax notice as the property tax on unbuilt properties.

The rate of this tax varies according to the chambers of agriculture.

FYI  

Owners of land donated for rent or sharecropping half of the tax for farm room expenses can be reimbursed directly by their farmers or sharecroppers.