What is the CFE and when do I pay it?
The CFE is a local business tax due by every business. It is due on 15 December, with a mid-June acompte if last year's bill passed EUR 3,000. It is exempt in the creation year.
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Detailed Explanation
## Dates
Pay on 15 December, or an acompte in mid-June and the balance on 15 December when last year's CFE exceeded EUR 3,000.
## New businesses
Exempt in the creation year if form 1447-C-SD is filed before 31 December, then 50% of the base in year two.
## CVAE
Only above EUR 500,000 of turnover, so it is nil for most small companies.
## How Finn helps
Finn puts the 15 December date and the creation-year form on your calendar and shows last year's amount so you know if the June acompte applies. You pay through your espace professionnel.
Source: https://entreprendre.service-public.gouv.fr/vosdroits/F23547
Real-World Examples
Company created in March
Files the 1447-C-SD before 31 December and pays nothing that year.
Common Mistakes to Avoid
- Missing the creation-year form
Frequently Asked Questions
Do home businesses pay it?
Generally yes, unless exempt.
Practical Tips
- Put 15 December in the calendar
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