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Paying the CFE and the CVAE

A property tax owed even with no premises, a minimum base that applies only where it exceeds the actual value, and a value-added rate computed by formula then rounded to the hundredth. Three modules on a 180 000 € company and a 4 M€ one. All the prose is free to read; the case study and quizzes are sold.

Intermediate3 modules26 minModule 1 free to read

2026 rules — verified on September 8, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Paying my business property tax (CFE)· Step 1 of 11· Next step: Business property tax CFE

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Identify who is liable for the business property tax.
  • Remember the tax base and its reference period.
  • Apply the minimum base scale by turnover band.
  • Place the first-year exemption and the second-year reduction.
  • Know the turnover threshold that exempts entirely.
  • Tell the filing threshold from the liability threshold.
  • Compute a rate from its band's formula.
  • Apply the rounding rule to the nearest hundredth of a percent.
  • Place the flat relief and the collection franchise.
  • Know the cap expressed as a share of turnover.
  • Remember the two payment deadlines and the threshold triggering the instalment.
  • Know that no notice is posted and where to consult it.
  • Identify the management fees added to the charge.
  • Tell the initial 1447-C return from the amending 1447-M.
  • Know the accepted means of payment.

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 19 minFree — no accountA tax on premises, even with no premisesWhat you will be able to do
    • Identify who is liable for the business property tax.
    • Remember the tax base and its reference period.
    • Apply the minimum base scale by turnover band.
    • Place the first-year exemption and the second-year reduction.
    • Know the turnover threshold that exempts entirely.
    Read this module
  2. Module 29 minIncluded in the full courseA rate that is computed, not looked upWhat you will be able to do
    • Tell the filing threshold from the liability threshold.
    • Compute a rate from its band's formula.
    • Apply the rounding rule to the nearest hundredth of a percent.
    • Place the flat relief and the collection franchise.
    • Know the cap expressed as a share of turnover.
    View the module — full course
  3. Module 38 minIncluded in the full courseTwo deadlines, one form, and fees people forgetWhat you will be able to do
    • Remember the two payment deadlines and the threshold triggering the instalment.
    • Know that no notice is posted and where to consult it.
    • Identify the management fees added to the charge.
    • Tell the initial 1447-C return from the amending 1447-M.
    • Know the accepted means of payment.
    View the module — full course

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (3)
    • Key figures (2)
    • Mistakes to avoid (3)
    • Official sources (3)

  • Exercise workbook (Word)

    Word

    • Learning objectives (3)
    • Key figures (2)
    • Mistakes to avoid (3)
    • Official sources (3)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

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Where this course leads

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File it

Step-by-step guides to the official forms cited in this course.

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Read in French

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.