Estimate your Cotisation Foncière des Entreprises based on the rental value of your business premises and commune rate.
The actual CFE is the higher of the calculated amount and the minimum CFE for your revenue bracket.
What is the CFE (Cotisation Foncière des Entreprises)?
The CFE is a local business tax based on the rental value of the property used for business purposes. It is one of the two components of the CET (Contribution Économique Territoriale), along with the CVAE. All businesses, including auto-entrepreneurs, are subject to CFE.
Who must pay CFE?
All businesses operating in France as of January 1st must pay CFE, regardless of their legal form (SARL, SAS, EI, auto-entrepreneur). New businesses are exempt during their first calendar year of activity. Certain activities like farming and some non-profit organizations are also exempt.
What are the minimum CFE amounts?
There is a minimum CFE amount based on your annual revenue: up to €10,000 revenue = €237 minimum; €10,001-€32,600 = €474; €32,601-€100,000 = €1,056; €100,001-€250,000 = €2,225; €250,001-€500,000 = €3,737; over €500,000 = €7,046. These are maximum amounts that communes can set.
When is CFE due?
CFE is due by December 15th each year. If the amount exceeds €3,000, an advance payment of 50% is due by June 15th. The CFE notice is available on the impots.gouv.fr professional space from November.
Compliance: This calculator uses official French tax rates for 2025. Results are indicative — for complex situations, consult a tax professional.
How the Cotisation Foncière des Entreprises works for all French businesses
What is the CFE?
The CFE (Cotisation Foncière des Entreprises) is a local business tax based on the rental value of the premises you use for your business. Every business in France must pay it — including auto-entrepreneurs working from home. The amount varies by commune, typically ranging from €200 to €2,000 per year for small businesses.
Are there any exemptions from CFE?
Yes. You are exempt in your first calendar year of activity. If your annual turnover is below €5,000, you are also permanently exempt. Certain activities are exempt too — farmers, artists, and some craft workers. Some communes offer temporary exemptions in enterprise zones (ZFU). Check with your SIE (Service des Impôts des Entreprises) for local rules.
How is the CFE calculated?
The CFE is calculated by multiplying the rental value of your business premises (valeur locative cadastrale) by a rate set by your commune. If you work from home and have no dedicated office, a minimum CFE applies (cotisation minimum), which your commune sets based on your turnover. For turnover between €10,000 and €32,600, the minimum is typically €200–€500.
When is CFE due and how do you pay?
CFE is due on 15 December each year. You can pay in full by that date or opt for monthly direct debits (mensualisation) starting in January. Payment is made on impots.gouv.fr through your professional account. An acompte (advance payment) of 50% may be required by 15 June if your previous year's CFE was over €3,000.
What is the CVAE and do small businesses pay it?
The CVAE (Cotisation sur la Valeur Ajoutée des Entreprises) is the second part of the CET (Contribution Économique Territoriale), alongside the CFE. Only businesses with turnover above €500,000 must pay CVAE. So most auto-entrepreneurs and small businesses only pay the CFE portion.
Can you deduct CFE from your taxable income?
Yes. The CFE is a deductible business expense under the régime réel. If you pay €400 in CFE, your taxable profit is reduced by €400. For auto-entrepreneurs, it cannot be deducted separately since you already benefit from the flat-rate abatement. The CFE is also deductible for IS (corporate tax) purposes.
DGFiP-Aligned: Based on 2025 DGFiP rates and thresholds. For personal advice, speak to a qualified expert-comptable (chartered accountant).
Disclaimer: This calculator provides estimates based on current French tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
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