CFE business tax to be paid

The tax, which funds local councils, is payable by all businesses, including micro-entreprise sole traders.

The calculation of the bill is a “base” multiplied by a percentage rate set by mairies orintercommunal bodies. The base is either the theoretical rental value (VLC) of the business premises or, if you work from home, a set minimum also fixed by the council.

For example, it is €218-519 for a firm with an annual turnover less than €10,000 (see: tinyurl.com/ybqbmcds).

Firms with a turnover of less than €5,000 are exempt. CFE is also not payable in the first year of business, then only 50% in the second year. For some exempt business types, see tinyurl.com/yd7kh7m5.

You are not sent a postal bill but must create a personal space in the professional part of the website impots.gouv.fr, activated by a code sent in the post.

It is too late to opt for instalments and the end of November is the deadline to choose payment by direct debit a few days after the deadline (prélèvement à l’échéance). Otherwise pay online by clicking on Payer.