Capping your local business tax
Relief that never applies automatically, a rate that changes from year to year, a minimum charge that bounds the refund without appearing in the formula, and a deadline nothing reminds you of. Three modules on a theoretical 293,80 € brought back to 200 €. Explanations and sources are free to read.
Advanced3 modules24 minModule 1 free to read
2026 rules — verified on September 12, 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 A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Place the two separate components of the local business tax
- Understand which structural imbalance the cap answers
- Know the applicable rate and the value added used as the reference
- Identify the businesses for which the mechanism genuinely operates
- Apply the relief formula in the right order
- Know the limit the minimum charge imposes
- Check a result on a complete worked case
- Anticipate the effect of the cap on the year's cash position
- Choose the form matching the business's tax regime
- Meet the filing deadline for the claim
- Place the instalment and settlement forms of the value added charge
- Build a file that withstands a request for evidence
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountLocal business tax and its capWhat you will be able to do
- Place the two separate components of the local business tax
- Understand which structural imbalance the cap answers
- Know the applicable rate and the value added used as the reference
- Identify the businesses for which the mechanism genuinely operates
- Module 29 minIncluded in the full courseComputing the relief and its limitWhat you will be able to do
- Apply the relief formula in the right order
- Know the limit the minimum charge imposes
- Check a result on a complete worked case
- Anticipate the effect of the cap on the year's cash position
- Module 38 minIncluded in the full courseThe forms and the calendarWhat you will be able to do
- Choose the form matching the business's tax regime
- Meet the filing deadline for the claim
- Place the instalment and settlement forms of the value added charge
- Build a file that withstands a request for evidence
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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The courses that follow on from this one.
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.