Last few days to make advance payment of CFE tax for businesses in France
The Cotisation foncière des entreprises affects self employed people as well as larger companies
CFE taxpayers are only informed of the amount of the deposit required to be paid by consulting their ‘Professional’ space on the French tax website at impots.gouv.fr
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Businesses, including those who are self employed as well as larger companies, that paid a Cotisation foncière des entreprises (CFE) bill of over €3,000 in 2024 only have a few more days to make an advance payment on this year’s tax bill without risk of a surcharge.
The CFE applies to most businesses that earn more than €5,000 a year. It is levied by communes based on a business’ income or property value of its registered workplace from its second year of activity.
It also applies to self employed people - even if the space their business uses is limited to one desk in a bedroom.
CFE advance payment
Businesses that paid a CFE bill of €3,000 or more last year (2024) must make an advance payment on the 2025 tax bill before June 16.
No demand is issued for this advance payment but failure to pay it by June 16 results in a surcharge of 5% being added to the CFE bill.
In practice, CFE taxpayers are only informed of the amount of the deposit required to be paid by consulting their ‘Professional’ space on the French tax website at impots.gouv.fr.
If you have put a direct debit arrangement in place payment will be taken automatically, on or after June 16.
Businesses are exempt from paying the deposit if their CFE bill for last year was less than €3,000 and can pay the bill in one instalment in December.
