Cerfa 1327-CET — capping the CET against value added
Form 1327-CET-SD claims the CAP on the local business contribution (CET) by reference to value added. The form states the rate: each business's CET is capped at 1.438 % of the value added produced (article 1647 B sexies of the French tax code). This is not another return: "this request counts as a claim", and it goes to the business tax office AFTER the accounts are closed.
Up to date for 2025 — verified on October 3, 2026Official form1327-CET-SDGuide: about 35 min
This content is part of the path: Paying my business property tax (CFE)· Step 8 of 11· Next step: Cerfa 1327-S-CET — capping the CET under the micro regime
Deadlines
- After the accounts of the tax year are closed
- The form says it: "After the 2025 accounts are closed, a duly completed, dated and signed copy is to be sent to the business tax office of the main establishment".
Documents to prepare
- CFE assessment notice for each establishment
- Return 1330-CVAE or the CVAE frame of the filing package
- Closed accounts for the tax year
The blank PDF remains downloadable from the official site. For pre-filling, we keep a copy of this public form (Licence Ouverte 2.0, source cited on the produced document).
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- The official form itself, pre-filled with your entries. Only the boxes that match the fields below are filled in: complete the others on the form before filing it.
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Official form pre-filled with your data: read every box and check the amounts before filing or paying.
Who this applies to
- Businesses taxed on actual profits whose CFE and CVAE together exceed 1.438 % of the value added produced
- All activities, provided the regime is neither micro-enterprise nor the special declarative regime — those use form 1327-S-CET-SD
- Accountants and CFOs checking each year whether the cap is available
Worked example
Example: SAS Verrier caps its CET
SAS VERRIER pays €9,800 of CFE and €2,480 of CVAE, i.e. €12,280 of CET, on retained value added of €720,000. The cap is €720,000 × 1.438 % = €10,353. The CET exceeding that cap by €1,927, the business claims relief for the difference. It enters €9,800 on line 3, €2,480 on line 4 and €720,000 on line 28e.
How to fill it in, step by step
- Fill in frame A: name, activities carried on, address of the main establishment, SIRET, then the accountant's name and contact details.
- Frame B: list the CFE assessments raised for each establishment, then enter on line 3 the amount of contributions to be capped.
- Frame C: enter on line 4 the CVAE due for the tax year.
- Frame D: determine the value added produced (lines 5 to 23), then fill in lines 28a to 28e, through to the value added retained for the cap computation.
- Date, sign and send the copy to the business tax office of the main establishment.
The form, line by line
- The 1.438 % rate
- It is the CET cap expressed as a share of value added, set by article 1647 B sexies of the French tax code and printed at the head of the form. Relief covers the difference between the CET due and that cap.
- Line 2 — minimum contribution
- The cap does NOT apply to the minimum CFE contribution of article 1647 D: it is therefore deducted from the contributions to be capped, and relief cannot bring the CET below it.
- Line 3 — contributions to be capped
- The computation is printed on the form: line 1 column 5, minus line 1 (columns 6 + 7), minus line 2. Relief already obtained and the minimum contribution are thus removed.
- Lines 28b and 28c — the turnover correction
- Retained value added is bounded by turnover: 80 % of it where turnover does not exceed €7,600,000, 85 % above. Line 28c is filled in only where line 28a exceeds that bound.
- Line 28d — full year
- Where the financial year is not twelve months, value added is restated to a full year: (line 28a or 28c) × 12, divided by the length of the year in months.
- Line 28e — retained value added
- It carries line 28a, 28c or 28d as the case may be — one of the three only. It is the base of the 1.438 % cap.
Good to know
- The form states: "this request counts as a claim". It therefore follows the rules of contentious claims, not those of returns.
- Taxpayers under the micro-enterprise or special declarative regime use another form, 1327-S-CET-SD (cerfa 14109*16).
- Copies of the general CFE assessment notices need not be attached; the obligation remains for supplementary assessments.
- Relief cannot bring the CET below the minimum contribution of article 1647 D.
- Credit institutions, insurance, capitalisation and reinsurance undertakings adapt frame D to their specific charts of accounts.
Common mistakes
- Entering cents: the form requires rounding to the nearest euro, the part below €0.50 being disregarded.
- Forgetting to deduct the minimum contribution from the contributions to be capped.
- Using this form while on the micro-enterprise or special declarative regime, which have form 1327-S-CET-SD.
- Retaining gross value added on line 28e without applying the turnover correction of lines 28b and 28c.
- Filing the request before the accounts of the tax year are closed.
Frequently asked questions
What exactly is the CET?
The local business contribution is the sum of two local taxes: the business property contribution (CFE) and the value-added business contribution (CVAE). The cap applies to their TOTAL.
What is the cap rate?
1.438 % of the value added produced over the reference period, a rate printed at the head of the form and set by article 1647 B sexies of the French tax code.
What is the difference with form 1327-S-CET-SD?
The tax regime. Form 1327-CET-SD covers businesses generally, taxed on actual profits; form 1327-S-CET-SD covers the micro-enterprise and special declarative regimes, whose value added is determined more simply.
Is relief automatic?
No. The cap is obtained on REQUEST, through this form, sent to the business tax office after the accounts are closed.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
- impots.gouv.fr — Form 1327-CET-SD (cerfa 14108*16, 2025 edition, the latest the page serves): request to cap the CET by reference to value added, 1.438 % rate, article 1647 B sexies — September 11, 2026
- entreprendre.service-public.gouv.fr — Business property contribution (CFE), factsheet F23547 (page checked on 2 April 2026) — September 8, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.