# Business property tax (CFE)

Country: France
When: 15 December, in full, when last year's CFE was EUR 3,000 or less. Above EUR 3,000, a 50% acompte is due in mid-June (the DGFiP page lists up to 16 June) and the balance on 15 December. A new business is exempt in its creation year and pays on 50% of the base in the second year.

The cotisation foncière des entreprises is a local business tax due by every business with an activity in France unless it is exempt. It is based on the rental value of the premises, and the bill arrives in the autumn.

## Who this applies to

- Every business with an activity in France, including micro-entrepreneurs and EIs
- A new business in its creation year, for the exemption declaration
- Businesses above EUR 500,000 of turnover also meet the CVAE, which is nil for most small companies

## What to file

In the creation year, form 1447-C-SD before 31 December to claim the exemption. After that, pay the bill shown in the espace professionnel. The CFE needs no return each year once the premises are declared.

## How to file

Online through the espace professionnel on impots.gouv.fr, by direct debit or online payment. AccountsOS tracks the dates, shows the amount from last year's bill and reminds you before 15 December. The business pays the DGFiP itself.

## Payment due

The bill itself is the payment, due on the dates above. Businesses with a CFE bill above EUR 3,000 should plan for the mid-June acompte.

## What happens if you miss it

A missed payment carries a surcharge and late-payment interest. Missing the 1447-C-SD in the creation year can mean losing the exemption.

## Submission checklist

- File the 1447-C-SD before 31 December of the creation year
- Check last year's CFE to see if an acompte is due
- Pay the acompte in mid-June if it applies
- Pay the balance by 15 December

## Documents you need

- The creation date and the premises declaration
- Last year's CFE notice
- The property tax details for the premises
- Bank details for the direct debit

## Common mistakes to avoid

- Assuming a home-based business is exempt
- Missing the creation-year form and losing the exemption
- Forgetting the mid-June acompte once the bill passes EUR 3,000
- Mixing CFE with the CVAE, which applies only above EUR 500,000 of turnover

Source: https://entreprendre.service-public.gouv.fr/vosdroits/F23547