CFE business tax to be paid
Business tax Cotisation Fonci猫re des Entreprises (CFE) for 2018 must be paid by midnight on December 17, unless you have been paying in instalments
The tax, which funds local councils, is payable by all businesses, including micro-entreprise sole traders.
The calculation of the bill is a 鈥渂ase鈥� 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 鈧�218-519 for a firm with an annual turnover less than 鈧�10,000 (see: ).
Firms with a turnover of less than 鈧�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 .
You are not sent a postal bill but must create a personal space in the professional part of the website , 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 (pr茅l猫vement 脿 l鈥櫭ヽh茅ance). Otherwise pay online by clicking on Payer.
