What is CFE and who has to pay it?

Cotisation foncière des entreprises (CFE) is an annual  tax paid by businesses, including sole traders. 

There are, however, many exempt categories of work, including chambres d’hôtes and, under certain conditions, many artisans.

The tax is calculated on a base amount multiplied by a percentage set by your mairie.

Where there are dedicated business premises, the base figure is the valeur locative (theoretical rental value, ...

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