Taxes for consular room expenses of the micro-entrepreneur
Verified 24 December 2025 - Entreprendre Service Public / (Prime Minister)
The micro-entrepreneur must pay certain taxes to finance the consular chambers when his turnover exceeds €5,000. These are the Chamber of Commerce and Industry Fee (CCI) and the Chamber of Trades Fee (CMA Fee).
Please note
The micro-entrepreneur is not subject to the tax for expenses of agricultural chamber since this status is not authorized to exercise an agricultural activity.
TCCI
CCI's fee is calculated by applying a rate proportional to the turnover of the micro-entrepreneur. It is collected at the same time as the social contributions due by the micro-entrepreneur.
FYI
A micro-entrepreneur with an amount of turnover or revenue equal to or less than €5,000 is exempt from CCI charges.
Activity exercised | Percentage of turnover |
|---|---|
Provision of services | 0.044% |
Sale of goods, objects, food to take away or consume on the spot | 0.015% |
Artisans with dual CCI-CMA registration | 0.007% |
CMA tax
CMA's fee is calculated by applying a certain rate to the turnover.
It is collected at the same time as the social contributions due by the micro-entrepreneur.
FYI
A micro-entrepreneur who has an amount of turnover or revenue equal to or less than €5,000 is exempt from tax for room expenses.
The amount of the CMA fee depends on the department in which the company is located:
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Bas-Rhin and Haut-Rhin
In order to calculate the amount of the tax, a certain rate must be applied to the turnover.
This rate varies according to the activity carried out.
Activity exercised | Percentage of turnover |
|---|---|
Provision of services | 0.65% |
Buy-Sell | 0.29% |
Moselle
In order to calculate the amount of the tax, a certain rate must be applied to the turnover.
This rate varies according to the activity carried out.
Activity exercised | Percentage of turnover |
|---|---|
Provision of services | 0.83% |
Buy-Sell | 0.37% |
Other departments
In order to calculate the amount of the tax, a certain rate must be applied to the turnover.
This rate varies according to the activity carried out.
Activity exercised | Percentage of turnover |
|---|---|
Provision of services | 0.48% |
Buy-Sell | 0.22% |
Chamber of Commerce and Industry Fee
Tax for expenses of chambers of trades and crafts
Tax for expenses of chambers of trades and crafts