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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.