The CFE local business tax: how much in your commune?
Pick your commune and turnover: the CFE is worked out from the minimum base and rate that commune has voted.
Figures checked by Radif Partners · Editorial policy · How we calculate
Estimated CFE for the year
€80
Paris, rates and bases set for 2025
| Turnover band €10,001 – €32,600 | €416 |
|---|---|
| Base used this year | €416 |
| Overall CFE rate in Paris | 17.83 % |
| CFE contribution | €74 |
| CCI surcharge (1.12 % of the base) | €5 |
| Management fees | €1 |
| CFE due in December | €80 |
Step-by-step calculation
- Minimum base set in Paris for your band: €416 (legal range €250 to €1,194).
- For this band, Paris ranks 1 of 1 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
The cotisation foncière des entreprises (CFE) is a local business tax owed by every micro-entrepreneur in France, even one working from home, from the second year: nothing in the year you start, half the base the year after, and no CFE at all if turnover two years earlier was at most €5,000. Without business premises it is charged on a minimum base that your commune votes for six turnover bands, between €250 and €7,769, multiplied by the CFE rate of the commune and its intercommunal authority. Add a chamber of commerce surcharge of 1.12 % of the base, except for craftspeople, and management fees. On €25,000 of turnover the gap is clear: €80 in Paris, €378 in Lyon, €484 in Toulouse, using the rates and bases voted for 2025, the latest the French tax administration has published. The notice only ever arrives online, in your professional tax account.
Where the figures come from
Each year the French tax administration (DGFiP) publishes its local tax file, the REI, under an open licence: for each commune, the CFE rates voted by the commune, its intercommunal authority and syndicates, the special taxes added on top and the six minimum bases it has set. This site extracted 34,905 communes from it, named after Insee’s official geographic code. The 2025 file is the latest; 2026 rates will only be published in 2027, and a commune may have changed its decision since.
The calculation
Your band is set by turnover two years earlier: up to €10,000, then up to €32,600, €100,000, €250,000, €500,000 and above (service-public, sheet F23547). The minimum base for that band is multiplied by the commune’s overall rate. Then comes the chamber of commerce surcharge, 1.12 % of the base, which craftspeople registered only with the trades chamber do not pay, and 1 % of management fees.
| Commune | Overall rate | Minimum base, turnover €10,001 to €32,600 | CFE |
|---|---|---|---|
| Paris | 17.83 % | €416 | €80 |
| Lyon | 30.65 % | €1,179 | €378 |
| Toulouse | 39.50 % | €1,179 | €484 |
Cases the calculator does not cover
Business premises change everything: the CFE is then based on their rental value if it exceeds the minimum base. Some activities are exempt by law (craftspeople working alone with apprentices, some private tutors, artists, authors, taxi drivers who own their car and others), and communes can vote optional exemptions in certain zones. Check these on your notice. For the rest of a micro-entrepreneur’s budget, see micro-enterprise contributions.