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You carry on a self-employed or business activity in France

Paying my business property tax (CFE)

Estimate the contribution due — minimum base set by turnover two years back, rental value of the premises, local rate —, file the initial return before 31 December of the year the business is set up, then the amending return in years when something changes. The CVAE belongs to the same local business tax: value added to report, instalment and final settlement. 11 steps, from the base to the balance.

Start here: Paying the CFE and the CVAE

Understand the CFE and the CVAE: who owes them, and on what base

  1. Step 1 of 11
    CoursePaid individually26 min

    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.

Compute: minimum base or rental value, rate and exemptions

  1. Step 2 of 11
    CalculatorFree result

    Business property tax CFE

    Enter your revenue from two years ago, the rental value of your premises and your municipality's rate: the base is the higher of the rental value — halved in the first year of taxation — and the minimum base, which then applies in full, then increased by collection fees.
  2. Step 3 of 11
    CalculatorFree result

    Business value-added contribution CVAE

    Enter your revenue and your added value: the effective rate, the relief and the CCI tax are applied — complete result, free.

File: 1447-C on set-up, 1447-M when something changes, the rents of business premises, value added (1330-CVAE) and the local-tax cap (1327)

  1. Step 4 of 11
    FormFree20 min

    Initial CFE declaration (form 1447-C)

    Due by 31 December of the creation year, filed with your local business tax office (SIE) — not through the INPI single window. The creation year is exempt; the first assessed year has its base halved.
  2. Step 5 of 11
    FormFree25 min

    Amending business property tax return (1447-M-SD)

    It is not filed every year, contrary to what is written everywhere: only when an item changes or to claim an exemption. And the form filed in May 2026 covers the 2027 tax, on items from 2024.
  3. Step 6 of 11
    FormFree15 min

    Professional premises rent return (DECLOYER)

    The tenant reports each year the rent of professional premises occupied on 1 January, through EDI-TDFC and with no paper form: who is concerned, which deadline, and why those rents bear on the CFE business property tax.
  4. Step 7 of 11
    FormFree30 min

    Cerfa 1330-CVAE — value added and headcount

    Return 1330-CVAE-SD: value added and headcount forming the base of the CVAE. Electronic filing is mandatory, and single-establishment businesses may be exempt by filling in the CVAE frame of their own filing package.
  5. Step 8 of 11
    FormFree35 min

    Cerfa 1327-CET — capping the CET against value added

    The request to cap the local business contribution: CFE and CVAE together may not exceed 1.438 % of the value added produced (article 1647 B sexies). This request counts as a claim.
  6. Step 9 of 11
    FormFree25 min

    Cerfa 1327-S-CET — capping the CET under the micro regime

    The request to cap the CET for the micro-enterprise and special declarative regimes: value added in three lines, cap equal to line 7 × 80 % × 1.438 %.

Pay the CVAE: instalment 1329-AC, then final settlement 1329-DEF

  1. Step 10 of 11
    FormFree20 min

    Cerfa 1329-AC — CVAE instalment statement

    The CVAE instalment statement: only two due dates, 15 June and 15 September, 50 % each, payable if the previous year's CVAE exceeded €1,500. Payment exemption below €750.
  2. Step 11 of 11
    FormFree25 min

    Cerfa 1329-DEF — CVAE settlement and adjustment

    The return that settles the CVAE year: contribution due in box Y, or overpayment in box Z — never both. Filed by the 2nd working day after 1 May of the following year.

The other paths

A different procedure, the same principle: the three pillars in order.

Read in French