CFE in Lyon: the amount by turnover

In Lyon the CFE rate is voted by the intercommunal authority; the city levies no rate of its own.

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

scaled to 12 months

Craftsperson (trade chamber)

Estimated CFE for the year

€378

Lyon, rates and bases set for 2025

Turnover band €10,001 – €32,600€1,179
Base used this year€1,179
Overall CFE rate in Lyon30.65 %
CFE contribution€361
CCI surcharge (1.12 % of the base)€13
Management fees€4
CFE due in December€378
Step-by-step calculation
  1. Minimum base set in Lyon for your band: €1,179 (legal range €250 to €1,194).
  2. For this band, Lyon ranks 230 of 260 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 Lyon, the CFE local business tax of a micro-entrepreneur without premises is worked out with an overall rate of 30.65 %, set almost entirely by the intercommunal authority (30.34 %), plus the Gemapi flood-prevention tax; the city itself levies no CFE rate and no special equipment tax is added. The minimum base depends heavily on turnover two years earlier: €589 up to €10,000, €1,179 up to €32,600, €2,123 up to €100,000. From the third year of trading, the CFE therefore rises from €189 to €378 and then €681 a year, chamber surcharge and fees included. Within the Rhône département, Lyon is among the most expensive communes for a small business: 230 out of 260 in the second band. Source: the DGFiP’s 2025 REI file of local tax rates.

Six bands, six amounts

Unlike Paris, Lyon has voted a different base for each turnover band, from €589 to €5,189 (REI 2025 file). Going from €10,000 to €10,001 of turnover therefore almost doubles the CFE two years later.

CFE in Lyon 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€189230 / 260
€10,001 – €32,600€1,179€378230 / 260
€32,601 – €100,000€2,123€681221 / 260
€100,001 – €250,000€2,714€871152 / 260
€250,001 – €500,000€4,011€1,287165 / 260
over €500,000€5,189€1,665136 / 260

Where the 30.65 % rate comes from

The intercommunal share is 30.34 %; the tax for water management and flood prevention adds 0.309 %. The file shows no special equipment tax in Lyon. Then come the chamber of commerce surcharge, 1.12 % of the base (not for craftspeople registered only with the trades chamber), and 1 % of fees (service-public).

And elsewhere

Compare with Paris, Marseille or Lille in the small calculator below, or look up any commune of the Rhône in the one at the top of the page.

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

Do Lyon and Villeurbanne have the same CFE?

According to the 2025 REI file, yes for a micro-entrepreneur without premises: both communes apply the same overall rate of 30.65 % and the same minimum bases, voted at intercommunal level. On €25,000 of turnover the CFE is therefore identical, about €378 from the third year.

Where in the Rhône is the minimum CFE lowest?

In the €10,001 to €32,600 turnover band, the cheapest commune in the département according to the 2025 REI file is Colombier-Saugnieu, at about €158 a year, against €378 in Lyon. The gap comes from the minimum bases and rates each authority votes.

How much CFE in my second year in Lyon?

By law the base is halved in the year after you start. On €25,000 of turnover that means about €189 instead of €378. In the start-up year no CFE is due, and it disappears if reference turnover is at most €5,000.

See also

Official texts and sources

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