Fr Cfe

---
name: fr-cfe
description: "French local business taxes for tax year 2026: the cotisation foncière des entreprises (CFE), the CVAE and the cap on the contribution économique territoriale (CET). Covers who is within the CFE (letting thresholds included), the N-2 rental-value base, the 2026 minimum-base bands, the creation-year exemption and the half base in the following year, the EUR 5,000 small-turnover exemption, artisan, Corsica and industrial reductions, the 1.12% chamber tax and 1% management fee, the June acompte and 15 December balance, forms 1447-C-SD and 1447-M-SD, the CVAE thresholds, rates and relief, and the CET cap (1.531% for 2026). Trigger on: CFE, cotisation foncière des entreprises, CFE micro-entrepreneur, base minimum CFE, CVAE, plafonnement CET, 1447-C, 1327-CET. Out of scope: corporate income tax (fr-corporate-tax), self-employed income tax (fr-income-tax), social contributions (fr-social-contributions), rental income tax (fr-rental-income), setting up (france-formation), booking the tax (fran"
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/fr-cfe"
  jurisdiction: "FR"
  tax_year: "2026"
  last_updated: "2026-10-31"
---

# France: the CFE, with the CVAE and the CET cap (2026)

This skill works out whether a business owes the cotisation foncière des entreprises (CFE) for 2026, on what base, how much is added to it, when it is paid, and when the cap on the contribution économique territoriale (CET, the CFE plus the CVAE) gives money back. The CFE for 2026 is assessed on the premises used and the turnover made in 2024 (year N-2). Every commune votes its own rate and its own minimum base, so no amount can be computed without them.

## Who this applies to

- **General rule.** The CFE is due where an activity is carried on in France, habitually, on a professional footing (not non-profit and not the mere management of private wealth), and not as an employee. This holds whatever the activity, tax regime or nationality. Source: https://entreprendre.service-public.gouv.fr/vosdroits/F23547 (CGI art. 1447).
- **Who pays.** Any company, any entity without legal personality (for example indivisions or funds), and any individual entrepreneur, micro-entrepreneurs included, even when working from home or at clients' sites. Employees are out. Source: https://entreprendre.service-public.gouv.fr/vosdroits/F23547.
- **The date that counts.** The CFE is due by a business carrying on its non-salaried activity habitually on 1 January of the year of assessment. Source: https://www.impots.gouv.fr/sites/default/files/media/3_Documentation/depliants/pro_fiche_cet-ifer_2026.pdf.
- **Letting premises.** Letting bare premises is within the CFE only once receipts excluding VAT are at least EUR 100,000, and bare letting for housing is never within it. Furnished letting is within the CFE once receipts are more than EUR 5,000, subject to the applicable home-letting exemptions below. The page's general letting summary broadly excludes a let inside the owner's main home, but its detailed exemption list is conditional. Apply the relevant listed branch below rather than infer exemption from that location fact alone. Source: https://entreprendre.service-public.gouv.fr/vosdroits/F23547.
- **Automatic exemptions (permanent unless stated).** Artisans and façonniers who use only apprentices under contract (spouse, PACS partner and children may help); taxi or ambulance drivers with 1 or 2 cars of up to 7 passenger seats excluding the driver, which they drive or manage themselves, not run at the same time, on regulated fares (CGI art. 1453); independent home sellers (VDI) with gross pay below EUR 7,930; painters, sculptors, engravers and draughtsmen selling only their own work, and graphic designers limited to graphic works (CGI art. 1460); author-photographers, authors, composers, choreographers and translators receiving droits d'auteur, and lyric and dramatic artists; teachers teaching personally at home, at pupils' homes or in premises with no sign and no special fitting; midwives and garde-malades not under the nursing profession; sportsmen for practising a sport; occasional letting of part of one's home at a reasonable price, or furnished where it is the sub-tenant's main home (CGI art. 1459); classified tourist lets and chambres d'hôtes in the owner's home unless the commune decides otherwise. Temporary: lawyers who completed the CAPA, 2 years from the start of activity; businesses created in a BUD between 1 January 2018 and 31 December 2026, or in a ZDP between 1 January 2019 and 31 December 2027, exempt from income or corporation tax, 7 years from creation. The page lists more (cooperatives, ports, fishermen, farmers, Scop, private schools under contract, press, trade unions, HLM bodies, methanisation, social activities): check it before saying a client is liable. Source: https://entreprendre.service-public.gouv.fr/vosdroits/F23547.
- **Optional exemptions (only if the commune or EPCI decided them).** Zones ZAFR, ZAIPME, ZFRR, ZUS, QPV, ZRD, BER, the ZFA overseas, and Corsica; doctors and health auxiliaries opening a secondary practice in a medical desert, rural vets, JEI, JEC, JEU and JEII, independent record shops, labelled bookshops, live performance, caisses de crédit municipal; and a 3-year exemption for creating or extending an establishment, running from the year after the creation (or from the 2nd year after the year of the extension), claimed on 1447-M-SD for each exempt establishment before 5 May of the year after the extension. Requested on 1447-M-SD, with annex 1447-E only if the activity is not in the first form's list, and form 1465-SD for ZAFR, ZAIPME and ZFRR; the forms are submitted on paper to the SIE. Source: https://entreprendre.service-public.gouv.fr/vosdroits/F23547. The impots.gouv.fr fiche adds, as an example, a 5-year exemption for commercial businesses in a QPV with fewer than fifty employees and turnover below EUR 10 million, unless the commune decides otherwise. Source: https://www.impots.gouv.fr/sites/default/files/media/3_Documentation/depliants/pro_fiche_cet-ifer_2026.pdf.
- **Creation year.** A business is exempt for the year it starts. Source: https://entreprendre.service-public.gouv.fr/vosdroits/F23547.
- **Cessation during the year.** A business that stops its activity during the year does not owe the CFE for the months left to run (dégrèvement pour cessation d'activité, CGI art. 1478). This is not a change of operator: where the business changes hands during the year, the old operator owes the CFE for the whole year and the new operator owes none for that year. A classified installation for the environment (ICPE) that is ceasing its activity still owes the CFE during the rehabilitation or restoration of the site. Sources: https://entreprendre.service-public.gouv.fr/vosdroits/F23547, https://bofip.impots.gouv.fr/bofip/1255-PGP.html (§ 1: no CFE for the remaining months "sauf en cas de cession de l'activité exercée dans l'établissement ou de transfert d'activité", CGI art. 1478 I).
- **CVAE in the creation year.** A new business does not owe the CVAE in the year it is created, except where an activity is transferred to it. Source: https://www.impots.gouv.fr/sites/default/files/media/3_Documentation/depliants/pro_fiche_cet-ifer_2026.pdf.

## Rates, bands and thresholds

| Item | Rate or amount | Year | Source |
|---|---|---|---|
| CFE rate | voted by each commune or EPCI; look it up in "Connaître les taux d'impositions directes locales par commune" | 2026 | https://entreprendre.service-public.gouv.fr/vosdroits/F23547 |
| Minimum base, N-2 turnover EUR 10,000 or less | EUR 250 to EUR 597 (commune chooses) | CFE due 2026 | https://entreprendre.service-public.gouv.fr/vosdroits/F23547 |
| Minimum base, EUR 10,001 to EUR 32,600 | EUR 250 to EUR 1,194 | CFE due 2026 | https://entreprendre.service-public.gouv.fr/vosdroits/F23547 |
| Minimum base, EUR 32,601 to EUR 100,000 | EUR 250 to EUR 2,509 | CFE due 2026 | https://entreprendre.service-public.gouv.fr/vosdroits/F23547 |
| Minimum base, EUR 100,001 to EUR 250,000 | EUR 250 to EUR 4,183 | CFE due 2026 | https://entreprendre.service-public.gouv.fr/vosdroits/F23547 |
| Minimum base, EUR 250,001 to EUR 500,000 | EUR 250 to EUR 5,974 | CFE due 2026 | https://entreprendre.service-public.gouv.fr/vosdroits/F23547 |
| Minimum base, EUR 500,001 or more | EUR 250 to EUR 7,769 | CFE due 2026 | https://entreprendre.service-public.gouv.fr/vosdroits/F23547 |
| Small-turnover exemption: business on the minimum base whose N-2 turnover (N-1 if created in N-1) did not exceed | EUR 5,000 | 2026 | https://entreprendre.service-public.gouv.fr/vosdroits/F23547 |
| Bare letting: within the CFE from receipts of at least | EUR 100,000 | 2026 | https://entreprendre.service-public.gouv.fr/vosdroits/F23547 |
| Furnished letting: within the CFE from receipts of more than | EUR 5,000 | 2026 | https://entreprendre.service-public.gouv.fr/vosdroits/F23547 |
| VDI exemption: gross pay below | EUR 7,930 | 2026 | https://entreprendre.service-public.gouv.fr/vosdroits/F23547 |
| Reduction, year after creation | 50% of the base | 2026 | https://entreprendre.service-public.gouv.fr/vosdroits/F23547 |
| Reduction, artisan with 1 / 2 / 3 employees (apprentices not counted), if pay for labour is more than 50% of turnover including VAT | 75% / 50% / 25% | 2026 | https://entreprendre.service-public.gouv.fr/vosdroits/F23547 |
| Reduction, establishment in Corsica | 25% | 2026 | https://entreprendre.service-public.gouv.fr/vosdroits/F23547 |
| Reduction of rental value, industrial establishments | 30% | 2026 | https://entreprendre.service-public.gouv.fr/vosdroits/F23547 |
| Taxe additionnelle (CCI), on the CFE base | 1.12% | 2026 | https://entreprendre.service-public.gouv.fr/vosdroits/F23547 |
| Frais de gestion, on CFE plus taxe additionnelle | 1% | 2026 | https://entreprendre.service-public.gouv.fr/vosdroits/F23547 |
| June acompte, where last year's CFE reached the threshold and no monthly debit | 50% of last year's CFE; threshold EUR 3,000 | 2026 | https://www.impots.gouv.fr/sites/default/files/media/3_Documentation/depliants/pro_fiche_cet-ifer_2026.pdf |
| CET cap rate, CET due for 2025 | 1.438% of value added | 2025 | https://bofip.impots.gouv.fr/bofip/2594-PGP.html |
| CET cap rate, CET due for 2026 and 2027 | 1.531% of value added | 2026 | https://bofip.impots.gouv.fr/bofip/2594-PGP.html |
| CET cap rate, CET due for 2028 | 1.438% of value added | 2028 | https://bofip.impots.gouv.fr/bofip/2594-PGP.html |
| CVAE entry threshold (file 1330-CVAE above it) | turnover excluding VAT more than EUR 152,500 | 2026 | https://bofip.impots.gouv.fr/bofip/839-PGP.html |
| CVAE rate, turnover below EUR 500,000 | 0% | 2026 | https://bofip.impots.gouv.fr/bofip/839-PGP.html |
| CVAE maximum rate, turnover above EUR 50,000,000 | 0.28% (2026 and 2027); 0.19% (2025) | 2026 | https://bofip.impots.gouv.fr/bofip/839-PGP.html |
| Complementary contribution on the 2025 CVAE only | 47.4% of the 2025 CVAE | 2025 | https://bofip.impots.gouv.fr/bofip/839-PGP.html |
| CVAE flat relief, turnover below EUR 2,000,000 | EUR 188 (2026 and 2027); EUR 125 (2025) | 2026 | https://bofip.impots.gouv.fr/bofip/839-PGP.html |
| CVAE franchise: no CVAE where the annual amount does not exceed | EUR 63 | 2026 | https://bofip.impots.gouv.fr/bofip/839-PGP.html |
| CVAE acomptes on 1329-AC, 15 June and 15 September | 50% each of the N-1 CVAE; none if N-1 CVAE is EUR 1,500 or less | 2026 | https://www.impots.gouv.fr/sites/default/files/media/3_Documentation/depliants/pro_fiche_cet-ifer_2026.pdf |

**CVAE rate worksheet, 2026 and 2027.** Let CA be the turnover determined for CVAE, adjusted to the calendar year and including exempt activities or consolidation where required by CGI art. 1586 quater. Below EUR 500,000 the rate is zero. For the other bands, calculate the following percentage rate, then round the percentage to the nearest hundredth for CA up to EUR 50 million:

| CVAE turnover CA | Rate before percentage rounding, 2026 and 2027 |
|---|---|
| EUR 500,000 to EUR 3,000,000 inclusive | 0.094% x (CA - 500,000) / 2,500,000 |
| More than EUR 3,000,000 to EUR 10,000,000 inclusive | 0.094% + 0.169% x (CA - 3,000,000) / 7,000,000 |
| More than EUR 10,000,000 to EUR 50,000,000 inclusive | 0.263% + 0.019% x (CA - 10,000,000) / 40,000,000 |
| More than EUR 50,000,000 | 0.28% |

Multiply the independently established eligible value added by the rounded rate, before the separately applicable flat relief, franchise and additional taxes. For CA EUR 6.2 million, the calculated rate is 0.171257...%, rounded to 0.17%; eligible value added EUR 1 million gives EUR 1,700 before those separate adjustments. Source: CGI art. 1586 quater, BOI-CVAE-LIQ-10 §§ 40–65, https://bofip.impots.gouv.fr/bofip/839-PGP.html. The minimum-base figures for CFE are bases, not tax: the commune's rate is applied to them.

## The taxable base

- **Real base.** The rental value (valeur locative) of the property subject to taxe foncière that the business used for its activity in N-2. For the CFE due for 2026, the premises used in 2024. The rental value is an administrative value, not the rent paid. Source: https://entreprendre.service-public.gouv.fr/vosdroits/F23547 (CGI art. 1498 to 1498 bis).
- **Reductions.** Apply the year-after-creation, artisan, Corsica and industrial reductions in the table. Seasonal businesses (restaurants, cafés) have the rental value reduced for the inactive period; no figure is given. Ports, airports and anti-pollution installations have their own reductions: refer. Source: https://entreprendre.service-public.gouv.fr/vosdroits/F23547.
- **New establishment.** For the two years after the creation year, the base is the property at the business's disposal on 31 December of its first year. Source: https://www.impots.gouv.fr/sites/default/files/media/3_Documentation/depliants/pro_fiche_cet-ifer_2026.pdf.
- **Minimum base.** If the real base is lower than the commune's minimum base, or there are no premises, the CFE is computed on the minimum base. The band follows the N-2 turnover excluding VAT over 12 months. With several establishments, the minimum-base CFE is due at the principal establishment, which is not always the registered office. Source: https://entreprendre.service-public.gouv.fr/vosdroits/F23547 (CGI art. 1647 D).
- **What is paid.** CFE = base x the commune's rate. Then add the taxe additionnelle (1.12% of the base) and the frais de gestion (1% of CFE plus taxe additionnelle). Exempt from the taxe additionnelle: artisans in the RNE not on the chamber of commerce electoral list, agricultural cooperatives and Sica, fishermen, furnished-let operators, heads of institutions. A micro-entrepreneur pays the taxe additionnelle through www.auto-entrepreneurs.urssaf.fr, not on the CFE notice. A craft business also pays the TCMA (no rate on the pages read). Sources: https://entreprendre.service-public.gouv.fr/vosdroits/F23547, https://www.impots.gouv.fr/sites/default/files/media/3_Documentation/depliants/pro_fiche_cet-ifer_2026.pdf.
- **CET cap.** On request, relief = CFE + CVAE minus the cap rate x value added (CVAE rules, for the year or the last 12-month period closed in it). It cannot take the CET below the commune's minimum CFE. Chamber taxes (CCI and CMA), the ZRD tax credit and the cessation relief are left out of the computation. Source: https://entreprendre.service-public.gouv.fr/vosdroits/F23548, https://bofip.impots.gouv.fr/bofip/2594-PGP.html.
- **Deducting the CFE from profit.** Under a régime réel, profit is computed after the taxes borne by the business and put into collection during the year (CGI art. 39, 1-4°); the CFE is not among the listed exclusions, though the page does not name it. A micro-entrepreneur gets no separate deduction: the flat allowance covers expenses. Sources: https://bofip.impots.gouv.fr/bofip/2102-PGP.html, https://entreprendre.service-public.gouv.fr/vosdroits/F23267.

## Deadlines and filing

| Obligation | Form or channel | Due |
|---|---|---|
| Creation-year exemption and base for next year | 1447-C-SD (déclaration initiale), paper, to the SIE | by 31 December of the creation year |
| New operator after a change of operator in 2026 | 1447-C-SD | by 31 December 2026, for the CFE due in 2027 |
| Exemption request, change of surface or employees, letting threshold crossed, cessation | 1447-M-SD | before the 2nd working day after 1 May; 5 May 2026 for the CFE 2027 |
| Notice | online only, espace professionnel on impots.gouv.fr | before 15 June / 15 December |
| Acompte (last year's CFE at least EUR 3,000, not on monthly debit) | online or debit | 15 June |
| Balance | online, monthly debit or debit at due date | 15 December (next working day if a weekend or holiday) |
| Monthly debit option | ten debits January to October | sign up by 30 June; before 15 June to avoid the acompte |
| Debit at due date option | | sign up by 31 May (acompte), 30 November (balance) |
| CVAE value-added return | 1330-CVAE, electronic, if turnover above EUR 152,500 | 2nd working day after 1 May, plus the 15-day electronic filing extension published in the March 2026 fiche: for the 2025 return filed in 2026, 5 May plus 15 days gives 20 May 2026. This extension is for 1330-CVAE, not the 1329 payment deadline |
| CVAE value-added return, simplified | CVAE box of the results return (2033-E, 2035-E, 2059-E or 2072-E) instead of 1330-CVAE, only if the business meets every condition: box filled in, one establishment, no staff working more than three months away from the business, not a société civile de moyens, no activities needing results returns of different kinds, not more than one financial year closed in the reference period, no merger in the CVAE reference year, not under the micro regime, and not a business letting or selling buildings in France with no staff and no establishment there | with the results return |
| CVAE final return and balance | 1329-DEF | 2nd working day after 1 May of N+1; 5 May 2026 for 2025 |
| CET cap claim | 1327-CET-SD (régime réel) or 1327S-CET-SD (micro) to the SIE | by 31 December of the year after collection; 31 December 2026 for 2025 |

Sources: https://entreprendre.service-public.gouv.fr/vosdroits/F23547, https://www.impots.gouv.fr/sites/default/files/media/3_Documentation/depliants/pro_fiche_cet-ifer_2026.pdf, https://entreprendre.service-public.gouv.fr/vosdroits/F23548. In the first year a CFE notice is due (the year after creation), there is no June acompte: the acompte is 50% of the previous year's CFE, and that CFE was nil because of the creation-year exemption. Source: https://www.impots.gouv.fr/sites/default/files/media/3_Documentation/depliants/pro_fiche_cet-ifer_2026.pdf (acompte rule), https://entreprendre.service-public.gouv.fr/vosdroits/F23547 (creation-year exemption). If the taxpayer has requested CET capping for N-1, half the relief obtained or expected for N-1 can reduce the global June advances for year N, under the taxpayer's responsibility. Unless the taxpayer specifies another allocation order, apply the reduction first to the principal establishment's advance, then to the other advances in descending amount. Send each collector whose advance is reduced a statement of the global reduction and the detailed allocations. Expected current-year PVA can similarly reduce the current balance: apply the same default principal-first, then descending order unless another order is specified, and give the CFE collector a dated, signed declaration explaining the unpaid balance and calculation of the allocations. Prior relief EUR 400 gives an advance reduction of EUR 200: for advances EUR 150 principal and EUR 100 other, the default allocation is EUR 150 plus EUR 50; a specified alternative can use EUR 100 other plus EUR 100 principal. Source: BOI-IF-CFE-40-30-20-30 §§ 240–260, https://bofip.impots.gouv.fr/bofip/2594-PGP.html. Source: https://entreprendre.service-public.gouv.fr/vosdroits/F23548.

The two official pages word the acompte boundary differently: the fiche says "supérieur ou égal à 3 000 €", service-public says "supérieure à 3 000 €" and gives the window "entre le 26 mai et le 16 juin". At exactly EUR 3,000, follow the avis d'acompte in the espace professionnel.

## Penalties and interest

- Payment must be by electronic means (online, monthly debit or debit at due date). Source: https://www.impots.gouv.fr/sites/default/files/media/3_Documentation/depliants/pro_fiche_cet-ifer_2026.pdf.
- Late payment of the CFE carries a surcharge. No official page read today prints its rate, and Légifrance (CGI art. 1730) refused the request, so do not quote a rate: check the notice.

## Cross-border points

- The CFE turns on an activity carried on in France, whatever the nationality. A foreign business with premises or an activity in France is within it on the same rules. Source: https://entreprendre.service-public.gouv.fr/vosdroits/F23547.
- A non-resident letting bare premises in France is within the CFE once receipts reach EUR 100,000 (housing excluded). Source: https://entreprendre.service-public.gouv.fr/vosdroits/F23547.
- Non-resident taxpayers (for example non-resident letters of bare premises) may pay by bank transfer, from a State on a list set by arrêté; the only other exception is some companies managed by the Direction des grandes entreprises. Everyone else pays electronically. Sources: https://www.impots.gouv.fr/sites/default/files/media/3_Documentation/depliants/pro_fiche_cet-ifer_2026.pdf, https://entreprendre.service-public.gouv.fr/vosdroits/F23547.
- For residence, non-resident income tax and treaty questions, use fr-cross-border.

## Worked examples

**Assessment qualification for the preserved examples below.** Their original cents are raw arithmetic illustrations, not evidence of the exact amounts on an assessment notice. CGI art. 1657 rounds direct-tax bases, assessed taxes, increases, reductions and relief to the nearest euro, with EUR 0.50 counted as EUR 1; local-tax rates use the article's three-significant-figure rule. CGI art. 1724 applies whole-euro liquidation at the calculation of each tax. Thus an individually assessed EUR 250.49 rounds to EUR 250 and EUR 250.50 to EUR 251. Establish the actual CFE, chamber-tax and fee/notice lines before applying each relevant rounding step and summing payable amounts; the raw EUR 186.81 below is not an independently established notice total. No fee-line allocation or rounding convention is inferred from that arithmetic. Sources: https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051219510 ; https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006312863.

**Example 1: home-based consultant on the minimum base, 2026.** A sole trader on a régime réel works from home with no premises. Turnover excluding VAT in 2024 was EUR 25,000, so the second band applies (EUR 250 to EUR 1,194). Suppose the commune set its minimum base at EUR 800 and its rate at 22% (illustrative figures: get the real ones for the commune). The base is the minimum base, EUR 800. CFE = 800 x 22% = EUR 176. Taxe additionnelle = 800 x 1.12% = EUR 8.96. Frais de gestion = 1% x (176 + 8.96) = EUR 1.85. Total on the notice: EUR 186.81, due by 15 December 2026. Last year's CFE was below EUR 3,000, so no June acompte.

```oa-check
name: Home-based consultant, minimum base, CFE 2026
inputs:
  min_base: 800
  rate_pct: 22
  ta_pct: 1.12
  fg_pct: 1
steps:
  - cfe: min_base * rate_pct / 100
  - taxe_additionnelle: min_base * ta_pct / 100
  - frais_gestion: (cfe + taxe_additionnelle) * fg_pct / 100
  - total: cfe + taxe_additionnelle + frais_gestion
expected:
  cfe: 176.00
  taxe_additionnelle: 8.96
  frais_gestion: 1.85
  total: 186.81
```

**Example 2: CET cap held back by the minimum CFE (BOFiP example, CET 2026).** A business has turnover of EUR 400,000, so no CVAE (below EUR 500,000). Value added is EUR 15,000, CFE is EUR 600, and the commune's minimum CFE is EUR 500. The cap is 15,000 x 1.531% = EUR 229.65. Relief before the limit = 600 - 229.65 = EUR 370.35. The CET after relief cannot fall below the minimum CFE, so relief is limited to 600 - 500 = EUR 100. Claim on 1327-CET-SD by 31 December 2027. Source: https://bofip.impots.gouv.fr/bofip/2594-PGP.html.

```oa-check
name: CET cap limited by minimum CFE, 2026
inputs:
  value_added: 15000
  cfe: 600
  cvae: 0
  min_cfe: 500
  cap_rate_pct: 1.531
steps:
  - cap: value_added * cap_rate_pct / 100
  - relief_unlimited: cfe + cvae - cap
  - relief: min(relief_unlimited, cfe + cvae - min_cfe)
expected:
  cap: 229.65
  relief_unlimited: 370.35
  relief: 100.00
```

## Ask the client first

- When did the business start, and has it changed hands? Creation year exempt, next year on half base; a transfer leaves the old operator liable for the whole year.
- Which commune holds the principal establishment, and are there other premises? The commune sets the rate and the minimum base.
- Own or rented premises, or home and clients' sites only? No premises means the minimum base.
- Turnover excluding VAT in 2024, restated to 12 months if short? Picks the band and the EUR 5,000 exemption.
- What is the activity, and who works in it besides apprentices? Decides the activity exemptions and the artisan reduction.
- Was last year's CFE EUR 3,000 or more, and is the client on monthly debit? Decides the June acompte.

## Sources

| Source | URL | Read on |
|---|---|---|
| Service-public, Cotisation foncière des entreprises (CFE), vérifié le 02 avril 2026 (CGI art. 1447 to 1478 bis, 1647 D) | https://entreprendre.service-public.gouv.fr/vosdroits/F23547 | 2026-10-27 |
| Service-public, Peut-on plafonner la CET ?, vérifié le 01 janvier 2026 | https://entreprendre.service-public.gouv.fr/vosdroits/F23548 | 2026-10-27 |
| impots.gouv.fr, La contribution économique territoriale et l'IFER, fiche mars 2026 | https://www.impots.gouv.fr/sites/default/files/media/3_Documentation/depliants/pro_fiche_cet-ifer_2026.pdf | 2026-10-27 |
| BOI-IF-CFE-40-30-20-30, plafonnement de la CET, version from 29/04/2026 (CGI art. 1647 B sexies) | https://bofip.impots.gouv.fr/bofip/2594-PGP.html | 2026-10-27 |
| BOI-CVAE-LIQ-10, CVAE rate and relief, version from 19/11/2025 (CGI art. 1586 quater) | https://bofip.impots.gouv.fr/bofip/839-PGP.html | 2026-10-27 |
| BOI-BIC-CHG-40-30, taxes as business expenses (CGI art. 39, 1-4°) | https://bofip.impots.gouv.fr/bofip/2102-PGP.html | 2026-10-27 |
| Service-public, Régime fiscal de la micro-entreprise | https://entreprendre.service-public.gouv.fr/vosdroits/F23267 | 2026-10-24 |

| Source | URL | Read on |
|---|---|---|
| Selected source rechecks, CGI arts. 1453/1459, optional forms, 1330 electronic extension, 2026/2027 CVAE bands and CET offset conditions | https://entreprendre.service-public.gouv.fr/vosdroits/F23547 ; https://www.impots.gouv.fr/sites/default/files/media/3_Documentation/depliants/pro_fiche_cet-ifer_2026.pdf ; https://bofip.impots.gouv.fr/bofip/839-PGP.html ; https://bofip.impots.gouv.fr/bofip/2594-PGP.html | 2026-10-31 |
| CGI arts. 1657 and 1724, whole-euro direct-tax assessment/liquidation; actual retained official rendered law text, not original HTML | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051219510 ; https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006312863 | 2026-10-31 |

Not yet confirmed: the late-payment surcharge rate for the CFE (CGI art. 1730; Légifrance returned 403); how the cessation relief (dégrèvement pour cessation d'activité) is claimed (the rule itself is above); the TCMA rate; the split of the real base across communes for several establishments; the seasonal reduction figure; penalties for a late 1447-C-SD, 1447-M-SD or 1330-CVAE. Two source conflicts, settled: (1) the service-public cap page (vérifié le 01 janvier 2026) applies 1.531% to the CET for 2025; that page is out of date. Loi n° 2025-127 de finances pour 2025, art. 62, kept the cap at 1.531% for the CET due for 2026 and 2027 only, and left 1.438% for 2025 (BOFiP 2594-PGP § 1 and the impots.gouv.fr fiche agree). (2) BOFiP 839-PGP's group-consolidation paragraph still prints the pre-2025 trajectory (EUR 188 for 2024, EUR 125 for 2025, EUR 63 for 2026); the rule paragraph, written after the same art. 62, gives EUR 188 for 2026 and 2027, which is the figure to use.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-31. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `fr-cfe` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/fr-cfe. If neither is available, confirm every figure against the official source pages cited above before relying on it.