Module 18 min847 wordsFree — no account
Local business tax and its cap
Dated official sources, and the contents this module links to · 1 section
Official sources
- entreprendre.service-public.gouv.fr F23548 — Can the local business tax be capped? — verified on September 12, 2026
- bofip.impots.gouv.fr BOI-IF-CFE-40-30-20-30 — Capping of the local business tax by value added — verified on September 12, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Ceiling on value added, businesses below the threshold — 80 %
entreprendre.service-public.gouv.fr · 2026 rules - Ceiling on value added, businesses above the threshold — 85 %
entreprendre.service-public.gouv.fr · 2026 rules - Turnover separating the two value added ceilings — 7 600 000 €
entreprendre.service-public.gouv.fr · 2026 rules
Contents linked from this module
This module links to no other content.
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.