# What is the CFE and when do I pay it?

Last updated: 27 October 2026
Country: France
Category: tax

**Quick answer:** 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.

## 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

## Related questions

- [When is my French VAT return (CA3) due?](https://accounts-os.com/fr/questions/when-is-my-ca3-vat-return-due)