CFE in Bordeaux: the jump in the third band

In Bordeaux, the third turnover band almost doubles the minimum CFE base.

Figures checked by Radif Partners · Editorial policy · How we calculate

scaled to 12 months

Craftsperson (trade chamber)

Estimated CFE for the year

€917

Bordeaux, rates and bases set for 2025

Turnover band €32,601 – €100,000€2,353
Base used this year€2,353
Overall CFE rate in Bordeaux37.45 %
CFE contribution€881
CCI surcharge (1.12 % of the base)€26
Management fees€9
CFE due in December€917
Step-by-step calculation
  1. Minimum base set in Bordeaux for your band: €2,353 (legal range €250 to €2,509).
  2. For this band, Bordeaux ranks 507 of 529 communes in the département, cheapest first.

Estimate only, using 2026 Urssaf rates and the 2026 tax scale, not tax advice: only the Urssaf and the tax office set your actual amounts. How we calculate

In Bordeaux, the CFE local business tax of a micro-entrepreneur without premises rests on an overall rate of 37.45 %, of which 35.06 % is voted by the intercommunal authority, plus a special equipment tax, the Gemapi flood-prevention tax and the supplementary special tax of the Société du grand projet du Sud-Ouest, also found in Toulouse. What sets Bordeaux apart is the step between two bands: the minimum base is €1,179 for turnover two years earlier between €10,001 and €32,600, then €2,353 from €32,601. The CFE then rises from €459 to €917 a year, from the third year of trading. A freelancer billing just over €32,600 therefore sees the CFE two years later nearly double. In the Gironde département, Bordeaux ranks 507 out of 529 communes for that third band, according to the DGFiP’s 2025 REI file.

The Bordeaux scale

Bordeaux’s minimum bases run from €589 to €7,669 (REI 2025 file). The third band, the most common for full-time freelancers, is the most sensitive.

CFE in Bordeaux with no premises, year three onwards, rates and bases set for 2025 (rank 1 = cheapest)
Turnover two years earlierMinimum baseAnnual CFERank in the département
up to €10,000€589€229507 / 529
€10,001 – €32,600€1,179€459507 / 529
€32,601 – €100,000€2,353€917507 / 529
€100,001 – €250,000€3,303€1,287507 / 529
€250,001 – €500,000€5,897€2,297507 / 529
over €500,000€7,669€2,987507 / 529

The 37.45 % rate in detail

Intercommunal authority 35.06 %, special equipment tax 0.783 %, Gemapi 0.545 %, supplementary special tax 1.06 %. The chamber of commerce surcharge and management fees are added (service-public).

See also

The same supplementary tax applies in Toulouse. To see whether higher turnover is worth it despite the CFE, work out your full take-home with the micro-enterprise calculator, or compare the large cities below. Note that the turnover that sets your band is the one from two years earlier: a strong year 2026 shows on the CFE notice of 2028.

The CFE in your city

CFE in Paris

€80

Minimum base used€416
Overall rate17.83 %
CCI surcharge and fees€5
Every commune in France →

What self-employed people in France ask

Why did my Bordeaux CFE double from one year to the next?

Most often because reference turnover, the one from two years earlier, crossed €32,600: the minimum base goes from €1,179 to €2,353 and the CFE from €459 to €917. Another possible reason is the end of the half-base reduction granted in the year after you start.

Which commune in the Gironde has the highest minimum CFE?

For turnover of €32,601 to €100,000, the 2025 REI file puts Villenave-d'Ornon at the top, at about €917 a year, and Coubeyrac at the bottom, around €283. Bordeaux, at €917, sits near the top of that list, well above most rural communes.

How much CFE on a small turnover in Bordeaux?

Up to €10,000 of turnover, the minimum base is €589 and the CFE about €229 a year. Below €5,000 of reference turnover no CFE is due at all, as everywhere in France, and the year you start is always exempt, whatever your turnover.

See also

Official texts and sources

Published by

Publisher of calculators for the self-employed in France · micro-enterprise, EI, EURL, SASU

Updated · Editorial policy · Contact

Rules 2026, checked on