CFE in Paris: what a micro-entrepreneur pays
Paris sets one minimum base up to €100,000 of turnover and the lowest CFE rate of France’s large cities.
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
In Paris, a micro-entrepreneur without business premises pays one of the lowest CFE bills of any large French city. The CFE (cotisation foncière des entreprises) is the local business tax every self-employed person owes from the second year. Paris has set a minimum base of €416 for the first three bands, meaning up to €100,000 of turnover, and its overall CFE rate is 17.83 %. From year three, the CFE therefore comes to about €80 a year, chamber of commerce surcharge and fees included, whatever your turnover up to that level. Above it, the base jumps to €2,432 and the CFE to €465. Paris is both a commune and a département, so no intercommunal authority adds a rate, but a special equipment tax, the Gemapi flood-prevention tax and a surcharge for the Île-de-France region come on top. Figures come from the DGFiP’s 2025 REI file, the latest published.
The Paris scale band by band
The table applies the minimum base voted by Paris and its overall rate to each turnover band (REI 2025 file). A single base all the way to €100,000 is unusual: in most large cities each band has its own base, which nearly doubles from one band to the next.
| Turnover two years earlier | Minimum base | Annual CFE | Rank in the département |
|---|---|---|---|
| up to €10,000 | €416 | €80 | – |
| €10,001 – €32,600 | €416 | €80 | – |
| €32,601 – €100,000 | €416 | €80 | – |
| €100,001 – €250,000 | €2,432 | €465 | – |
| €250,001 – €500,000 | €2,432 | €465 | – |
| over €500,000 | €2,432 | €465 | – |
What makes up the 17.83 % rate
The city’s own share is 16.52 %. On top come a special equipment tax of 0.91 %, the Gemapi tax for water management and flood prevention (0.169 %) and a special annual surcharge for the Île-de-France region (0.23 %). The chamber of commerce surcharge, 1.12 % of the base, and 1 % of fees are then added (service-public).
Compare with another large city
For the same turnover, the CFE is several times higher in Lyon, Marseille or Toulouse. The small calculator below compares them; for any other commune, see the CFE local business tax. Remember: no CFE in the start-up year, half the base the year after.
The CFE in your city
CFE in Paris
€80
| Minimum base used | €416 |
| Overall rate | 17.83 % |
| CCI surcharge and fees | €5 |