Module 19 min923 wordsFree — no account
A tax on premises, even with no premises
Dated official sources, and the contents this module links to · 1 section
Official sources
- Service-public Entreprendre — Business property tax: it is owed by every business and person carrying on a self-employed professional activity in France, including from home or at clients' premises; the base is the rental value of property liable to land tax which the business had at its disposal in the year before last, multiplied by the rate voted by the municipality; the business is exempt in the year of creation and then benefits from a 50 % reduction of its base in the second year; businesses with turnover below 5 000 € excluding tax are exempt; permanent exemptions for craftspeople employing only apprentices, farmers, artists, photographer-authors and midwives — verified on September 8, 2026
- Légifrance — French tax code, article 1647 D: those liable to the business property tax are subject to a minimum charge established at the place of their main establishment, computed from a base whose amount is set by the municipal council under a scale by band of turnover or receipts of the year before last — from 250 € to 597 € up to 10 000 €, from 250 € to 1 194 € from 10 001 to 32 600 €, from 250 € to 2 509 € from 32 601 to 100 000 €, from 250 € to 4 183 € from 100 001 to 250 000 €, from 250 € to 5 974 € from 250 001 to 500 000 €, from 250 € to 7 769 € beyond; those with turnover or receipts of 5 000 € or less are exempt from that minimum charge, subject to the rules on de minimis aid — verified on September 8, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Turnover threshold giving full exemption — 5 000 €
legifrance.gouv.fr · 2026 rules - Floor of the minimum base, all bands — 250 €
legifrance.gouv.fr · 2026 rules - Ceiling of the minimum base, highest band — 7 769 €
legifrance.gouv.fr · 2026 rules - Base reduction in the second year — 50 %
entreprendre.service-public.gouv.fr · 2026 rules
Contents linked from this module
- Business property tax calculator
Cost the charge from rental value, turnover and the municipal rate.
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.