CFE in Marseille: how much for your turnover
Marseille combines a high intercommunal rate with some of the highest minimum bases in the Bouches-du-Rhône.
Figures checked by Radif Partners · Editorial policy · How we calculate
Estimated CFE for the year
€418
Marseille, rates and bases set for 2025
| Turnover band €10,001 – €32,600 | €1,169 |
|---|---|
| Base used this year | €1,169 |
| Overall CFE rate in Marseille | 34.27 % |
| CFE contribution | €401 |
| CCI surcharge (1.12 % of the base) | €13 |
| Management fees | €4 |
| CFE due in December | €418 |
Step-by-step calculation
- Minimum base set in Marseille for your band: €1,169 (legal range €250 to €1,194).
- For this band, Marseille ranks 106 of 119 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
A micro-entrepreneur registered in Marseille without business premises pays the CFE local business tax on a minimum base set for their turnover band, multiplied by an overall rate of 34.27 %: 33.03 % voted by the intercommunal authority, plus a special equipment tax and the Gemapi flood-prevention tax. With turnover two years earlier between €10,001 and €32,600, the base is €1,169 and the CFE about €418 a year from the third year; between €32,601 and €100,000 it rises to €739. On a small turnover, up to €10,000, it stays at €209. In the Bouches-du-Rhône département, Marseille ranks 106 out of 119 communes in the second band, cheapest first: a real gap with nearby communes such as Arles. Figures from the DGFiP’s 2025 REI file.
Marseille’s scale
The six minimum bases range from €585 to €5,024 (REI 2025 file). The right-hand column places Marseille among the communes of its département for each band.
| Turnover two years earlier | Minimum base | Annual CFE | Rank in the département |
|---|---|---|---|
| up to €10,000 | €585 | €209 | 96 / 119 |
| €10,001 – €32,600 | €1,169 | €418 | 106 / 119 |
| €32,601 – €100,000 | €2,068 | €739 | 106 / 119 |
| €100,001 – €250,000 | €3,005 | €1,074 | 52 / 119 |
| €250,001 – €500,000 | €4,014 | €1,435 | 52 / 119 |
| over €500,000 | €5,024 | €1,796 | 52 / 119 |
What makes up the rate
Of the 34.27 %, the intercommunal authority votes 33.03 %, the special equipment tax adds 0.683 % and the Gemapi tax 0.560 %. The city levies no share of its own. The chamber of commerce surcharge and 1 % of fees complete the notice (service-public).
The first years
No CFE in the start-up year, then half the base: on €25,000 of turnover, about €209 in the second year in Marseille. To compare with Toulouse or Lyon, use the calculator below. If you moved to Marseille from abroad, note that the first notice lands in your professional account on impots.gouv.fr, not in your letterbox.
The CFE in your city
CFE in Paris
€80
| Minimum base used | €416 |
| Overall rate | 17.83 % |
| CCI surcharge and fees | €5 |